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   the net proceeds (i) of the sale, for which, upon approval, he will send a remittance (2). Such a statement] is then termed an account salas (3).
   When money, or any other valuable, is handed over from one ¡person to another, either in payment or for any other consideration, the receiver will deliver to the paying party a receipt (4), that is, a document whereby he acknowledges (5) to have received the amount (6).
   ' ^FORWARDING AND SHIPPING
   Goods sold may have to be sent to destination either by land or by water.
   In the first case the usual mode of conveyance is now by railway, in the second by ship.
   (1) Net proceeds  Termine usuale per « netto ricavo]», cioè il prodotto di una vendita, dedotte tutte le spese.
   (2) Remittance  Rimessa, anzi specificatamente rimessa di denaro.
   (3) Account sales  abb.0 di «account ofisales»  Il
   conto ili vendita, che il Commissionario manda al Committente (Vedi esempio pag. 19).
   (4) Receipt  Quel documento che dicesi comunemente « la ricevuta ».
   (5) Il verbo « to acknowledge » che letteralmente significa « riconoscere », vale qui come l'italiano « accusare » nel senso come sopra « Accusar ricevuta
   (6) Vedi esempi di receipts a pag. 20.
   When goods are to be forwarded by rail, the document used is a consignment note (1), that is a paper, whereby the sender requests the Railway Company to receive and forward to the address given the goods described therein, at the' ruling conditions of the said railway
   For the drawing up of such, a document there are suitable counterfoil printed forms (2) issued by the railway offices, with blank spaces left to be filled up in writing by the sender, who signs one of the collateral parts, which is to accompany the goods, while the other part, duly signed by the railway official, remains in the sender's hands as a receipt.
   When, on the contrary, goods are forwarded by water, the shipment thereof is witnessed by a bill of lading (3), being the Captain's declaration that the goods therein described have been shipped on board his vessel, and that he undertakes to convey them to a certain port against a fixed remuneration called freight (4).
   (1) Consigment note  Nota o bolletta di spedizione per ferrovia.
   (2) Counterfoil (o counterpart) printed torms  Moiuli stampati a matrice e figlia.
   (3) Bili of lading  Ula lettera « foglio di caricamento » usualmente chiamato « polita di carico », che il capitano rilascia al caricatore come ricevuta delle merci imbarcate.
   (4) La parola freight può significare: l'azione del trasportare, o la merce trasportata o il prezzo del trasporto, specialmente nel caso di trasporti marittimi.