Heads of the big four accounting firms and two others plan to say the financial reporting model of the 20th century has become redundant.

The big four state commercial banks now command less than 50 per cent of banking assets compared with 75 per cent 20 years ago.

20年前，中国四大国有商业银行的资产占银行业总资产的比例高达75%，如今该比例已不到50%。

That presents the Big Four with a particular problem: how to identify future stars among the mass of raw recruits.

这给四大带来一个特有的问题：如何在大量新手中找出明日之星。

Based on filings in the big four cases, it appeared that the SEC had given up on cooperation with China.

与四大会计师事务所诉讼案有关的文件显示，SEC似乎已经放弃了和中方合作的念头。

Sharply rising NPLs could erode already thin capital bases, especially outside the big four lenders.

急剧上升的不良贷款，有可能侵蚀本已薄弱的资本基础，尤其是“四大”以外的银行。

Critics said that the Big Four had already technically been bankrupt, because of low capital adequacy.

批评人士表示，由于资本充足率过低，四大行从技术角度讲已经破产了。

That is to say, audit quality of the Big Four auditors is not so high in China in the current condition.

因此，本文主要研究国际四大在中国的审计质量情况。

Unlike most, however, the Big Four really mean it when they say that people are their biggest assets.

但和大多数公司不同的是，四大真正把人才视为最大的资产，而不只是说说而已。

Consultancy, banking, professional services like the Big Four, are all great places in this regard.

就这一点来说，咨询业、银行业、“四大”之类的专业服务机构全都是好地方。

This week the big four are likely to report their slowest profits growth in at least five years.

四大行本周的年报很可能显示，2013年利润增速降到了至少5年来的最低值。

EMI Group PLC is one of the big four record companies, and is the largest in the world.

百代公司是全球四大唱片公司中最大的一个。

GDP per capita stands at two-thirds that of the Big Four EU economies.

人均国内生产总值是欧盟四大国的三分之二。

The big four accountancy firms undertake the audits of almost all large corporations.

四大会计师事务所承担了几乎所有大企业的审计工作。

The big four have dutifully emphasised their efforts to support the new economic priorities.

四大行则尽职尽责地加强努力，支持新的经济优先事项。

The Big Four auditors appear to thrive no matter what they do.

而四大会计师事务所的审计师们则似乎总是能够兴旺发达，不管他们做得怎样。

Save the Big Four Banks

拯救银行

The big four have said they will appeal against the SEC ruling.

四大已表示，他们将对SEC的裁定提起上诉。

Other stores struggle to compete with the big four retailers.

其他商店努力与4大零售商进行竞争。

The big four claim that their global scale and multidisciplinary scope are good things.

四大宣称它们在全球的规模和多学科的经营范围是一件值得称道的事。

THE Big Four look embarrassingly male at their most senior levels.

四大（the Big Four）的最高层令人尴尬的都是男性。

I think all the big four teams are capable of going on good runs.

我想联赛四强都有能力打得很好。