背书于

Article 28 If the draft instrument has not enough space to satisfy the needs of writing, an allonge may be attached.

第二十八条票据凭证不能满足背书人记载事项的需要，可以加附粘单，粘附于票据凭证上。

Article 28 The person endorsing the bill may use an allonge and attach it to the bill if there is not enough space in the bill for the items.

第二十八条票据凭证不能满足背书人记载事项的需要，可以加附粘单，粘附于票据凭证上。

Where a note payable on demand has been indorsed, it must be presented for payment within a reasonable time of the indorsement.

凡已背书之即期本票，须于背书后合理时间内，作付款提示；如不作上述提示，则背书人之责任即告解除。

"Presentment must be made within a reasonable time after its issue in order to render the drawer liable, and within a reasonable time after its indorsement, in order to render the indorser liable."

须于发票后合理时间内作付款提示，以便使发票人履行其责任，及须于背书后合理时间内作提示，以便使背书人履行其责任。

We enclose the countersigned copy of contact No.250 of 3 April 2000 for 360 bales of...

本银行向出票人、背书人及正当持票人保证，凡依本信用证所列条款开具的汇票，于提交时承担付款责任。

"Where the drawer is a fictitious person or a person not having capacity to contract, and the indorser was aware of the fact at the time he indorsed the bill;"

付款人为虚构之人或无订约能力之人，而背书人于背书汇票时已知此事

"The indorser of a bill, by indorsing it engages that, on due presentment, it shall be accepted and paid according to its tenor,"

汇票背书人，于背书汇票后，即保证该汇票在正式提示时会按照其期限获承兑及支付

"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。

For connoisseurs of chicanery, I have attached as Appendix A on page 22 a previously unpublished satire on accounting practices written by Ben Graham in 1936.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。

Once the auditors know that the audit committee will require them to affirmatively endorse, rather than merely acquiesce to, management's actions, they will resist misdoings early in the process, well before specious figures become embedded in the company's books. Fear of the plaintiff's bar will see to that.

我们这四个问题最主要的优点在于，它们将能够发挥防范于未然的效果，一旦会计师了解到审计委员会将会要求他们肯定地为管理当局的行为背书，而不是默默地姑息他们时，会计师就能够在事情刚发生的初期就出面制止，让有问题的数字不在会计帐上出现，可能的牢狱威胁保证会发生效用。

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