arrearage

arrearage的音标为[əˈreərɪdʒ]，基本翻译为“欠款；落后；拖欠”，速记技巧为“arre（看作arrear，拖欠）age（名词后缀）”表示“……状态”。

arrearage这个词的词源可以追溯到拉丁语“arrearare”，意为“落后，拖欠”。它的变化形式包括复数形式“arrearages”和过去式“arrearated”以及“arrearatedly”。

相关单词：

1. overdue：意为“逾期的，过期的”，其词源与arrearage有关，表示超过期限未支付的款项。

2. arrears：意为“拖欠的款项，未完成的工作”，这个词是由arrearage引申而来，表示未支付的款项或未完成的工作。

3. arrears debt：意为“拖欠的债务”，这个词是由arrearage和debt组合而成，表示因拖欠款项而产生的债务。

4. arrear tax：意为“拖欠税款”，这个词是由arrearage和tax组合而成，表示因未按时缴纳税款而产生的额外税收。

5. arrear point：意为“未完成的工作点”，这个词是由arrearage引申而来，表示工作中未完成的部分。

6. arrear rate：意为“拖欠率”，这个词是由arrearage和rate组合而成，表示拖欠款项的比例。

7. arrear payment：意为“延期付款”，这个词是由arrearage和payment组合而成，表示因某些原因而延迟支付款项。

8. arrears penalty：意为“罚款”，这个词是由arrearage和penalty组合而成，表示因拖欠款项而产生的罚款。

9. arrears in work：意为“工作滞后”，这个词是由arrearage和in work组合而成，表示工作进度落后或未完成的部分。

10. arrears in payment：意为“付款滞后”，这个词是由arrearage和payment组合而成，表示付款延迟或未支付的部分。

这些单词都与arrearage有着密切的联系，它们反映了由于拖欠款项而产生的各种问题。

常用短语：

1. backlog of work

2. overdue payment

3. arrears in rent

4. payment arrears

5. arrears of salary

6. overdue accounts

7. debt arrears

双语例句：

1. The company has a large backlog of orders.

2. The payment is overdue by several days.

3. The rent is two months in arrears.

4. She was sacked for failure to pay her salary in arrears.

5. The government has been forced to introduce austerity measures to clear the arrears of national debt.

6. Accounts are overdue and we need to discuss payment arrangements.

7. The company has been struggling with debt arrears for years.

英文小作文：

Title: The Impact of Arrears on Businesses

Arrears in payments, whether it"s rent, salary or accounts receivable, can have a significant impact on a business"s cash flow and financial stability. Backlogs of work can result from delayed payments, which can affect productivity and employee morale. Overdue payments can also increase the risk of non-payment from other creditors, leading to further financial difficulties.

On the other hand, timely payment is crucial for maintaining good relationships with suppliers and customers, which can lead to increased sales and better terms of trade. Effective debt collection strategies should be implemented to minimize the impact of arrears on a business"s cash flow and financial health.

In conclusion, businesses need to be mindful of the impact of arrears on their operations and take appropriate measures to minimize the risk of financial difficulties.