1. 积欠款项;欠款：arm's length transaction 公正交易 | arrears 积欠款项;欠款 | articles of association 组织章程;组织细则

2. 拖欠尾数：mortgage 住房抵押 | arrears 拖欠尾数 | default 违约

3. 滞付拖欠尾数款未付：分期付款instalment | 滞付拖欠尾数款未付arrears | 特许拖延付款日days of grace

1. 应付欠款；（尤指）逾期债款
    Arrears are amounts of money that you owe, especially regular payments that you should have made earlier.

    e.g. They have promised to pay the arrears over the next five years...
           他们保证在随后的5年内偿付逾期债款。
    e.g. These 50,000 arrears cases represent a tiny fraction of all home owners.
           这5万个欠款案例只代表所有业主中的一小部分人。

2. 拖欠（付款）
    If someone is in arrears with their payments, or has got into arrears, they have not paid the regular amounts of money that they should have paid.

    e.g. ...the 300,000 households who are more than six months in arrears with their mortgages.
           拖欠抵押贷款超过6个月的30万户家庭
    e.g. ...debtor countries which fall into arrears with the banks.
           拖欠银行贷款的债务国

3. （工资等）后付的
    If sums of money such as wages or taxes are paid in arrears, they are paid at the end of the period of time to which they relate, for example after a job has been done and the wages have been earned.

    e.g. Unemployment benefit is paid fortnightly in arrears.
           失业救济金延后两个星期支付。

4. （体育比赛中成绩或比分）落后的
    If someone is in arrears in a sports match or race, they are not winning, because they have a lower score or slower time than other competitors.

    e.g. Davies finished almost two seconds in arrears for third place.
           戴维斯落后了差不多两秒，获得第三名。

1. an unpaid overdue debt

2. the state of being behind in payments

    e.g. an account in arrears