注册会计师-经济法第07讲质权、留置权（八）质权1.质权定义为担保债务的履行，债务人或者第三人将其动产出质给债权人占有的，债务人不履行到期债务或者发生当事人约定的实现质权的情形，债权人有权就该动产优先受偿。前款规定的债务人或者第三人为出质人，债权人为质权人，交付的动产为质押财产。VIII.PledgeRight1.DefinitionofPledgeRightWhereadebtororathirdpartypledgeshismovablepropertytoacreditorforsecuringthepaymentofdebt,andthedebtorfailstopaytheduedebtoranycircumstance,agreedbythepartiesforexercisingandfulfillingthepledgee’sright,thecreditorisentitledtoberepaidwiththesaidmovableproperty.Theaforesaiddebtororthirdpartyisthepledgor,thecreditoristhepledgee,andthedeliveredmovablepropertyisthepledgedproperty.2.质权设立（1）设立质权，当事人应当采用书面形式订立质押合同。（2）动产质权自出质人交付质押财产时设立。（3）以汇票、支票、本票、债券、存款单、仓单、提单出质的，质权自权利凭证交付质权人时设立；没有权利凭证的，质权自办理出质登记时设立。法律另有规定的，依照其规定。（4）以基金份额、股权；注册商标专用权、专利权、著作权等知识产权中的财产权；应收账款出质的，质权自办理出质登记时设立。2.EstablishmentofPledgeRight（1）Theinvolvedpartiesshallsignapledgecontactinwrittenformtoestablishapledgee’sright.（2）Thepledgee’srighttoamovablepropertyisestablishedwhenthesaidpropertyisdelivered.（3）Whereapledgeisestablishedwithabillofexchange,promissorynote,cheque,bond,certificateofdeposit,warehousereceipt,orbilloflading,thepledgee’srightshallbeestablishedwhenthecertificateoftitleisdelivered.Wherethesaidcertificateisabsent,thepledgee’rightshallbeestablishedupontheregistrationofpledge.Whereitisotherwisestipulatedbythelaw,suchprovisionshallprevail.（4）Whereapledgeisestablishedwithfundunits,stockright,propertyrightinsuchIPasexclusiverighttouseregisteredtrademark,patentright,copyright,etc.,orreceivables,thepledgee’srightshallbeestablishedupontheregistrationofpledge.3.质物处分限制（1）动产质押质权人在质权存续期间，未经出质人同意，擅自使用、处分质押财产，给出质人造成损害的，应当承担赔偿责任。质权人在质权存...
