Contrat de Cession de Créances

18:23 Mar 15, 2013 

These are *claims* (rights) that are being assigned. Between creditors. The debtors are not involved.
Only in English are créances douteuses called (by creditors!) 'bad debts'. Other languages do a better job of keeping straight who owes whom.

15:40 Mar 15, 2013 

To answer your second question, I think that it would be called 'receivable' in this case. It is quite commonly used in this context and 'accounts receivable' sounds a little more positive than debt because it implies that it concerns monies that will be received at a later date, so if you were looking to transfer/assign this to another party, you are probably more likely to call it 'accounts receivable' than debt. After all, if it were simply called debt, nobody would want to have it assigned to them as it's not clear what sort of debt it is. The idea of transferring it is to create some liquidity so that you get a smaller sum now in exchange for the other entity receiving the full sum later which constitutes the 'return' on their 'loan'.