While this approach is obvious with regard to receivables existing at the time they are assigned, a legal fiction is created with regard to future receivables (i.e. receivables arising from contracts not in existence at the time of the assignment).
97. 这种方法对于转让时已存在的应收款是显而易见的，但对于未来应收款（即在转让时不存在的合同产生的应收款）作出了一项法律推定。