注册会计师-经济法第10讲合同的变更和转让、合同的担保、违约责任（六）合同的变更和转让1.债权转让债权人转让债权，未通知债务人的，该转让对债务人不发生效力。债权转让的通知不得撤销，但是经受让人同意的除外。债权人转让债权的，受让人取得与债权有关的从权利，但是该从权利专属于债权人自身的除外。受让人取得从权利不因该从权利未办理转移登记手续或者未转移占有而受到影响。VI.TheModificationandTransferenceRelatedtoaContract1.AssignmentofCreditor’sRightWhereacreditorassignshisrightwithoutnotifyingthedebtor,theassignmentisnotvalidtowardsthelatter.Thenotificationofassignmentisirrevocable,unlessitisconsentedbytheassignee.Whereacreditorassignshisright,theassigneeacquirestherightaccessorytothecreditor’sright,exceptthattheaccessoryrightisexclusivetothecreditorinperson.Theassignee’sacquiringtheaccessoryrightisnotaffectedbythecircumstancethatthesameisnotfiledforregistrationortherelatedpossessionisnotassigned.2.债务转让债务人将债务的全部或者部分转移给第三人的，应当经债权人同意。债务人或者第三人可以催告债权人在合理期限内予以同意，债权人未作表示的，视为不同意。债务人转移债务的，新债务人可以主张原债务人对债权人的抗辩；原债务人对债权人享有债权的，新债务人不得向债权人主张抵销。2.AssignmentofDebtWhereadebtordesirestoassignallorpartofthedebttoathirdparty,itshallnotbeeffectivewithoutcreditor’sconsent.Whereadebtorassignshisdebt,thenewdebtorshallassumetheobligationaccessorytothesaiddebt,exceptthattheaccessorydebtisexclusivetotheolddebtorinperson.Whereadebtorassignshisdebt,thenewdebtorisentitledtothedefenseofolddebtoragainstthecreditor.Wheretheolddebtorholdscreditor’srightagainstthecreditor,thenewdebtorisnotentitledtoclaimsetoff.（七）合同的担保1.保证合同保证合同可以是单独订立的书面合同，也可以是主债权债务合同中的保证条款。第三人单方以书面形式向债权人作出保证，债权人接收且未提出异议的，保证合同成立。VII.SecurityofContract1.GuarantyContractGuarantycontractcanbeacontractsignedindependentlyinwriting,orcomposedoftheguarantytermsandconditionsinaprincipalcontract.Whereathirdpartyunilaterallyprovidesguaran...
