accounting procedures 會計流程
　　insufficient funds
　　存款不足
　　A $25 fine for any check returned for insufficient funds will be charged to the tenant.
　　若存款餘額不足遭退票，承租人須繳納廿五元罰款。
　　invoice
　　n. 發票
　　The number of the purchase order is in the left-hand corner of your invoice.
　　訂單號碼在你發票的左上角。
　　ledger
　　n. 分類帳
　　Perhaps there was something not quite right about the files and the ledgers.
　　也許這些檔案和分類帳有些地方不太對。
　　non-payment
　　n. 未付；未繳
　　Your telephone service has been suspended for non-payment of bill.
　　您的電話由於帳單未付而被停話。
　　outstanding
　　adj. 未償付的
　　Every month, the accounting department submits a report of bills outstanding.
　　每個月，會計部會提出一份未付帳款報告。
　　overcharge
　　v. 索價過高；溢收費用
　　The hotel overcharged me for room service.
　　這家旅館超收了我的住房費用。

overdue
　　adj. 逾期的
　　Our records show your account has a balance of $1000 sixty days overdue.
　　我們資料顯示你們帳戶有筆一千美元的欠款已逾期六十天。
　　payment terms
　　付款條件
　　I'd like to know what payment terms you'd accept.
　　我想知道你們接受哪一種付款條件。
　　receipt
　　n. 收據
　　The store asks for a receipt when customers want to return or exchange products.
　　當顧客要求退貨或更換產品時，該店會要求看收據。
　　reimbursement request
　　請款單
　　Reimbursement requests must be turned in to the Accounting Manager.
　　請款單必須呈交會計經理。
　　remittance
　　n. 匯款
　　Some companies accept bank remittances as payment for products.
　　有些公司接受以銀行匯款支付貨款。