BEC考试一天天临近，筒子们有没有做好十足的战斗准备呢！词汇可是考试的一大难题呢，今天就和小编一起恶补一下吧，让它们成为我们忠实的俘虏指日可待！

balance 差额、余额

例如：I 'd like to cash the balance of a traveler's L/C.
我想把旅行信用状的结余兑现。

 Tips:

balance: 指支取存款的余额或减去各种开支后的尾数。

surplus: 指超过需要数量之外的剩余。

remainder: 含义较广，可指数学运算中的余数，也指从整体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: 词形和reminder相近，容易混淆。但是意思相差很大，常指人或动物死后的遗体或遗骨，也指古代文明的遗迹或去世作家尚未发表的遗稿。

 相关词组：

debit balance 借方差额

cash balance 现金结存，也叫现金差额

balance of trade 国际贸易差额，指一国的有形出口（商品及服务）与有形进口之差

balance of payment 国际收支，简称BOP

balance sheet 资产负债表，也称为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.