What justifies the exclusion is not the nature of the instrument representing the receivable (bill of exchange, promissory note, cheque, etc.), but the technique of transfer, namely endorsement or delivery.
之所以排除在外，其理由不在于应收款所体现的票据（汇票、本票、支票等）的性质，而是取决于移转的方法，即是背书还是交割。