delinquencies的音標為：[?del??kw?ns?z]，翻譯為“違反；犯罪行為；拖欠款項”的意思。

速記技巧：delinquency可拆分為de+linqu+ency，其中de表示“去掉，離開”，linqu表示“離開的物品”，ency表示狀態，整體記憶為“離開期限內的物品”。同時也可以根據諧音記憶為“碟棱個你死”，即拖欠款項讓債主很生氣。

"delinquency"這個詞源于拉丁語，意為“失約”或“未履行義務”。它的詞源可以追溯到拉丁語的"delinuerre"，意為“未履行”。

變化形式：在英語中，delinquency通常用作名詞，意為“失約，違反義務，犯罪行為”。

相關單詞：

1. "delinquent" - 形容詞，表示“未履行的，未遵守的；違法的，犯罪的”。這個詞可以用來描述那些未履行義務或違反法律的人。

2. "lien" - 名詞，意為“扣押權”，與delinquency有相似的含義，都涉及到未履行義務的情況。

3. "default" - 名詞和動詞，意為“違約，未履行；不履行義務”。這個詞常用于描述一方未能履行合同或義務的情況。

4. "noncompliance" - 名詞，意為“不遵守，不履行”。這個詞常用于描述一方未能按照規定或協議行事的情況。

5. "nonpayment" - 名詞和動詞，意為“不支付，未付款”。這個詞常用于描述一方未能支付應付款項的情況。

6. "nonperformance" - 名詞和形容詞，意為“不履行，未履行”。這個詞常用于描述一方未能完成承諾或義務的情況。

7. "fault" - 名詞和形容詞，意為“過失，錯誤”。這個詞可以用來描述違反義務或規則的行為。

8. "neglect" - 名詞和動詞，意為“忽視，疏忽”。這個詞可以用來描述對義務或責任的不負責任的行為。

9. "faulty" - 形容詞，意為“有錯誤的，不正確的”。這個詞可以用來描述行為或決策中的錯誤或不適當之處。

10. "penalty" - 名詞，意為“處罰，懲罰”。這個詞常用于描述因違反規則或義務而受到的懲罰或罰款。

常用短語：

1. delinquency rate 拖欠率

2. high delinquencies 高違約率

3. delinquency notice 違約通知

4. past due 逾期未付

5. non-payment 未付款項

6. overdue accounts 逾期賬款

7. delinquency management 違約管理

雙語句子：

1. The company has a high delinquencies rate because of poor management. 由于管理不善，公司的違約率很高。

2. I"m sorry, but I can"t pay the overdue rent. 對不起，我無法支付逾期未付的房租。

3. The bank sent a delinquency notice to my account, but I didn"t know what was happening. 銀行發來一份違約通知到我的賬戶上，但我不知道發生了什么。

4. The company has been dealing with a large number of past due invoices due to the economic downturn. 由于經濟不景氣，公司一直處理大量逾期未付的發票。

5. We need to improve our delinquency management system to avoid future problems. 我們需要改進我們的違約管理系統以避免未來出現麻煩。

6. The bank is considering taking legal action against the delinquent borrower. 銀行正在考慮對違約借款人采取法律行動。

7. The company has been working hard to reduce its delinquencies by improving its payment system and procedures. 公司一直在努力通過改善付款系統和程序來減少違約情況。

英文小作文：

Title: Delinquencies: The Bane of Business Operations

Delinquencies, whether it"s a payment that"s overdue, a contract that"s been breached, or a debt that"s unpaid, can pose a significant challenge to any business operation. Whether it"s a small start-up or a large corporation, delinquencies can have a negative impact on cash flow, reputation, and customer relations.

To avoid delinquencies, businesses need to have a clear payment policy, maintain good communication with their customers, and be proactive in managing their accounts receivable. Additionally, they need to have a reliable collection process in place to ensure that debts are collected on time.

However, even with these measures in place, businesses still need to be prepared for the possibility of delinquencies. They need to have a contingency plan in place that includes alternative sources of funding, alternative products or services, and alternative suppliers. Additionally, they need to be willing to take appropriate legal action when necessary to protect their business interests.

Delinquencies can be a painful experience for any business, but with proper planning and preparation, businesses can minimize the impact and turn a potential challenge into an opportunity.