會計賬目用語（四）

代理某人||為某人
     on one's account||on account of one
     為自己計算||獨立賬目
     on one's own account
     由某人收益并負(fù)風(fēng)險
     on one's account and risk||for one's account and risk
     由某人負(fù)擔(dān)
     for one's account||for account of one
     按某人指示||列入某人賬戶
     by order and for account of one
     列入5月份賬目
     for May account
     報賬
     render an account