BEC考試一天天臨近，筒子們有沒有做好十足的戰(zhàn)斗準備呢！詞匯可是考試的一大難題呢，今天就和小編一起惡補一下吧，讓它們成為我們忠實的俘虜指日可待！

balance?差額、余額

例如：I 'd like to cash the balance of a traveler's L/C.
我想把旅行信用狀的結余兌現(xiàn)。

?Tips:

balance: 指支取存款的余額或減去各種開支后的尾數(shù)。

surplus: 指超過需要數(shù)量之外的剩余。

remainder: 含義較廣，可指數(shù)學運算中的余數(shù)，也指從整體取走或用掉部分后的所余部分，或一群人走掉一部分剩下的人。

remains: 詞形和reminder相近，容易混淆。但是意思相差很大，常指人或動物死后的遺體或遺骨，也指古代文明的遺跡或去世作家尚未發(fā)表的遺稿。

?相關詞組：

debit balance 借方差額

cash balance 現(xiàn)金結存，也叫現(xiàn)金差額

balance of trade 國際貿易差額，指一國的有形出口（商品及服務）與有形進口之差

balance of payment 國際收支，簡稱BOP

balance sheet 資產負債表，也稱為statement of financial condition, statement of condition, statement of financial position

?Homework: Reading Comprehension

Though a national problem, it's Chongqing, along with Shanghai, that the central government has singled out by making them the country's first-ever local authorities to tax residential property.
But trying to curb speculation and cool the market aren't the sole reasons for the tax, said an entourage of government officials at a press conference held the day before the pilot projects began on January 28. The revenue generated from the new taxes will go toward building more low-income housing for the poor and other much-needed infrastructure in the country's fast-growing urban centers.
While the new trial schemes have won applause in many business and financial circles, some commentators say expectations need to be reined in. "It's unrealistic to expect that the real estate tax alone will lower housing prices," says Ji Shaozhong, deputy director of the Shanghai Putuo district tax bureau. Nor can the tax address the larger problems facing China's real estate market. Like other recent government measures, the new local taxes may only be a short-term fix -- if one at all -- to both deflate asset bubbles and bolster municipal balance sheets. What's needed, many argue, are deeper structural reforms to the country's woefully out-dated taxation system. That, of course, is much easier said than done.

?Question:

According to the article, which description about the residential property taxation is NOT correct?

A. Shanghai is one of the first two cities to tax residential property.
B. Cool the market is not the only reason for the tax.
C. It's unrealistic to expect that the real estate tax will lower housing prices.
D. The new local taxes maybe a long-term action to deflate asset bubbles.