代理某人||为某人
on one's account||on account of one
为自己计算||独立账目
on one's own account
由某人收益并负风险
on one's account and risk||for one's account and risk
由某人负担
for one's account||for account of one
按某人指示||列入某人账户
by order and for account of one
列入5月份账目
for May account
报账
render an account