Cryptic crossword clue
Finance record reveals arrears 7

The most common and most likely answer to this crossword clue is the 7 letter word BACKLOG

I've seen this crossword clue in The Guardian
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Buddy explains!

The straight part
We know that "arrears" is the straight/definition part of the clue. The straight part is often a synonym or definition, in this case arrears = backlog.
The cryptic/wordplay part
In cryptic crossword there's often an wordplay/cryptic part as well.
This part involves a more complex hint, such as an anagram, homophone, hidden word, etc.
Sadly, We don't have an explanation for this specific crossword clue yet.

What does BACKLOG mean?

BACKLOG noun
  1. A large log to burn at the back of a fire.
  2. A reserve source or supply.
  3. An accumulation or buildup, especially of unfilled orders or unfinished work.
  4. A log containing text previously read, as in text-based video games or chat rooms.
BACKLOG verb
  1. To acquire something as a backlog, or to become a backlog

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