overdue

【1】（账款等）过期未付的

【例】Your account still remains unsettled, and it is now two months overdue.

你方账款仍未结算，已逾期两个月了。

【2】（交货等）过期未执行的

【例】We regret to say that we stand to lose ten percent of our price for each week of overdue delivery.

很遗憾，货物逾期不交一个星期，我们在价格上就要损失10%。

over(-)extend

使……承担过多的义务

【例】We are told by the Banco Milano, Rome, that they think the firm would be over(-)extended by being allowed a credit for the amount you mention.

承蒙罗马米兰银行告知，他们认为按照你们所说的金额给该公司贷款，可能太多。

overhead

营业开支（不属于直接成本的业务开支）

①用复数形式

【例】Our own overheads have increased sharply in recent months.

近几个月我们自己的营业开支猛增。

②overhead可用作定语，如overhead expenses [charges] = overheads；还可用作不可数名词。

【例】An overhead charge is part of the cost of running the business.

管理费用是业务经营成本费的一部分。