資料來源 : Webster's Revised Unabridged Dictionary (1913)

Receiver's certificate \Re*ceiv"er's cer*tif"i*cate\
   An acknowledgement of indebtedness made by a receiver under
   order of court to obtain funds for the preservation of the
   assets held by him, as for operating a railroad. Receivers'
   certificates are ordinarily a first lien on the assets, prior
   to that of bonds or other securities.