背书

"Where a bill is drawn or indorsed by an infant, minor, or corporation having no capacity or power to incur liability on a bill,"

如汇票乃由孩童、未成年人或无能力或权力对汇票负责之注册公司开立或背书

20"Holder" means a person who is in possession of a document of title or an instrument or a certificated investment security drawn, issued or indorsed to him or to his order or to bearer or in blank.

&持有人&指某人拥有产权文件或文据或投资证券证书，该证券由其签名或向其出具或由其背书或依其指示或依持票人指示或空白。

"A banker who gives value for, or has a lien on, a cheque payable to order which the holder delivers to him for collection without indorsing it, has such rights as he would have had if, upon delivery, the holder had indorsed it in blank."

凡银行对由持票人交付与银行托收而未经背书之按指示付款支票给价或对支票拥有留置权，其所具有之权利，与持票人于交付时已作空白背书者同。

"As between immediate parties, and as regards a remote party other than a holder in due course, the delivery in order to be effectual , must be made either by or under the authority of the party drawing, accepting, or indorsing, as the case may be;"

除适时执票人外，以汇票之直接及间接当事人而言，交付须如下为之—须由发票、承兑或背书之当事人亲自或授权交付，方为有效

For connoisseurs of chicanery, I have attached as Appendix A on page 22 a previously unpublished satire on accounting practices written by Ben Graham in 1936. Alas, excesses similar to those he then lampooned have many times since found their way into the financial statements of major American corporations and been duly certified by big-name auditors. Clearly, investors must always keep their guard up and use accounting numbers as a beginning, not an end, in their attempts to calculate true "economic earnings" accruing to them.

有趣的企业会计并不是件新鲜事，对于企业诈骗的专家，我特别附上班哲明葛拉罕在 1936 年所写未经出版有关会计做帐的讽刺性文章，自此之后，我们可以发现这种葛拉罕所描写的方法散见于各大美国企业财务报表中，而且全部都经过各大会计师事务所签证背书，所以对此投资人必须特别提高警戒，要了解在计算一家公司的实质的经济盈余时，会计数字只不过是个出发点，而绝非是最后的结果。

KT Tunstall has star quality."Suddenly I See" is an effortlessly liberating pop fillip while, conversely,"False Alarm" redresses ABBA's "The Winner Takes It All" for losers who had nothing to lose to begin with.

rk综合体，踩着轻妙的步伐游走在Grunge和流行曲调之间」，其它评论人对KT新专辑中，清新摇滚曲风却散发爵士独有的摇摆与随兴也纷纷背书推荐。

Martin Jacques partially acknowledges that economic problems exist even as he breathlessly rehearses the economically impossible extrapolations of China's recent growth far into the future.

尽管马丁·雅克不停地为中国背书，把中国近来&不可能的&经济爆炸性增长大大推进到多年之后，他依然部份承认了经济问题的确存在。

That thief's memory really good, listens to several articles all to be able to carry, moreover is very brave, sees others not to sleep may jump unexpectedly "is angry", after taught Mr. Zeng, but also had to endorse, swaggers away.

那贼的记忆力真好，听过几遍的文章都能背下来，而且很勇敢，见别人不睡觉居然可以跳出来&大怒&，教训曾先生之后，还要背书，扬长而去。

That thiefs memory really good, listens to several articles all to be able to carry, moreover is very brave, sees others not to sleep may jump unexpectedly "is angry", after taught Mr. Zeng, but also had to endorse, swaggers away.

那贼的记忆力真好，听过几遍的文章都能背下来，而且很勇敢，见别人不睡觉居然可以跳出来&大怒&，教训曾先生之后，还要背书，扬长而去。

"Subject to the provisions of this Ordinance, the interpretation of the drawing, indorsement, acceptance, or acceptance supra protest of a bill isdetermined by the law of the place where such contract is made:"

除本条例另有规定外，汇票之开立、背书、承兑或有拒绝证书之承兑，其解释应根据立约地方之法律决定

As she looked at Warrington's manly face, and dark, melancholy eyes, she had settled in her mind that he must have been the victim of an unhappy attachment.

每逢看到沃林顿那刚毅的脸，那乌黑、忧郁的眼睛，她便会相信，他一定作过不幸的爱情的受害者。

Maybe they'll disappear into a pothole.

也许他们将在壶穴里消失