These are all terms used in banking and law. None of them are commonly used in speech or writing, unless you work at a bank or write legal documents. If someone writes a check in order to give money to someone else, the person who receives the check is the "drawer." This person will "draw" (withdraw, get, receive) money from the other person's bank account. The "drawee" is the person who writes the check. The "drawer" gets money; the "drawee" pays money. [verb]-er = (active) the person who [verbs] [verb]-ee = (passive) the person who [is verbed] So the "drawer" is the person who draws money out of an account. This person gets money. The "drawee" has money drawn out of his/her account by someone else. This person gives/loses money. Similarly, a "payer" is someone who pays. If you pay money for something, you are the "payer." The "payee" is the person who gets the money. "Payer" = person who pays. "Payee" = person who gets paid. I have never personally used any of these words. I might say "payee" to refer to a person who received a payment, if I were speaking in a courtroom or some other legal context. I can't really imagine using any of the other three words. I would say "the person who wrote the check," "the person who received the check," "the person who paid," "the person who got the payment," or something like that. (As you may already know, the word "drawer" also means 抽屜. This is the common meaning of "drawer." More rarely, it can also mean "someone who draws pictures," but "artist" is a better term for this.)

稍微看了一下同学的提问记录。如果没错的话，应该是在学习这本会计书吧？Accounting: An Introduction to Principles and Practice by Edward A. Clarke 1. 说实话，在普通的语言论坛提问会计/法律问题，通常很难获得正确或详细的解答。即使母语是英语，但专业不是会计的话，也很容易讲错哦。如果是专业的会计师，恐怕又很难有空闲时间来解答。 2. 既然是教科书，那么基础概念在首次出现时，肯定会有详细解释。比如截图中的 drawer。如果书是电子版的话，同学可以善用关键词搜索功能。 3. 建议同学将来提问时，一定要写清上下文。只有帮助别人理解你的问题，别人才能有效帮助到你。并不是所有人都像我一样闲，甚至去搜索你以前贴出来的关键词哦。😅 4. 对于基本的财务术语，强烈推荐使用 investopedia_dot_com 来查词典。抱歉没法直接贴链接，否则根本发不出来。详见截图。