Синоними: Аccommodation note, accommodation paper, or (in the UK) windbill.
Bill of exchange endorsed by a reputable third party (called an accommodation party or accommodation endorser) acting as a guarantor, as a favor and without compensation. The bill then can be discounted on the financial strength of the guarantor who remains liable until the bill is paid.
http://www.businessdictionary.com/definition/accommodation-b...

An accommodation bill of exchange is a bill of exchange which has been drawn for the mutual financial accommodation of the parties involved. Generally it is drawn not for value received. In order to oblige friends, many times bills are drawn, accepted and endorsed by businessmen without any consideration. By accepting such a bill the acceptor is able to lend his name, and the other party (drawer) taking advantages of the reputation of the acceptor gets it discounted with his bank.
http://www.accountingdetails.com/accomodation_bills_of_excha...

http://www.accountingexplanation.com/accommodation_bill_of_e...

http://www.oxfordreference.com/view/10.1093/oi/authority.201...