商务英语必备1000字 Unit23

　　accounting¹ procedures 会计流程
insufficient² funds
存款不足
A $25 fine for any check returned for insufficient funds will be charged to the tenant³.
若存款餘额不足遭退票，承租人须缴纳廿五元罚款。
invoice⁴
n. 发票
The number of the purchase order is in the left-hand corner of your invoice.
订单号码在你发票的左上角。
ledger⁵
n. 分类帐
Perhaps there was something not quite right about the files and the ledgers⁶.
也许这些档案和分类帐有些地方不太对。
non-payment
n. 未付；未缴
Your telephone service has been suspended for non-payment of bill.
您的电话由於帐单未付而被停话。
outstanding
adj. 未偿付的
Every month, the accounting department submits a report of bills outstanding.
每个月，会计部会提出一份未付帐款报告。
overcharge
v. 索价过高；溢收费用
The hotel overcharged me for room service.
这家旅馆超收了我的住房费用。

1 accounting   

n.会计，会计学，借贷对照表

参考例句：

• A job fell vacant in the accounting department.财会部出现了一个空缺。
• There's an accounting error in this entry.这笔账目里有差错。

2 insufficient   

adj.(for，of)不足的，不够的

参考例句：

• There was insufficient evidence to convict him.没有足够证据给他定罪。
• In their day scientific knowledge was insufficient to settle the matter.在他们的时代，科学知识还不能足以解决这些问题。

3 tenant   

n.承租人；房客；佃户；v.租借，租用

参考例句：

• The tenant was dispossessed for not paying his rent.那名房客因未付房租而被赶走。
• The tenant is responsible for all repairs to the building.租户负责对房屋的所有修理。

4 invoice   

vt.开发票；n.发票，装货清单

参考例句：

• The seller has to issue a tax invoice.销售者必须开具税务发票。
• We will then send you an invoice for the total course fees.然后我们会把全部课程费用的发票寄给你。

5 ledger   

n.总帐，分类帐；帐簿

参考例句：

• The young man bowed his head and bent over his ledger again.那个年轻人点头应诺，然后又埋头写起分类帐。
• She is a real accountant who even keeps a detailed household ledger.她不愧是搞财务的，家庭分类账记得清楚详细。

6 ledgers   

n.分类账( ledger的名词复数 )

参考例句：

• The ledgers and account books had all been destroyed. 分类账本和账簿都被销毁了。 来自《简明英汉词典》
• The ledgers had all been destroyed. 账簿都被销毁了。 来自辞典例句