名词
中文翻译：拖欠款项
同义词：
['debt', 'overdue payments', 'arrears']
例句：
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1.The company has accumulated a large amount of debt due to poor management.
由于管理不善，这家公司积累了大量债务。
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2. The government is working hard to pay off the arrears of public debt.
政府正在努力偿还公共债务的拖欠。
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3. The company's financial situation is in arrears due to the economic downturn.
由于经济衰退，公司的财务状况处于拖欠状态。