be that as it may

它的意思是，“这可能是真的，但是……”或者“我明白你在说什么，然而……”，本质上都是表示你已了解某人说过的话，同时你还是并不认同。举个例子，我知道你说过你不想去，因为天气又冷又下雨，就算天气这件事是真的不好，但是比赛是在室内举行的，那里很暖和，所以我认为我们还是应该去。

I know you said you don't want to go because it's cold and rainy, and be that as it may/yes that may be true, but the event is inside where it's warm, so I think we should still go.

同义表达：Even if that is the case; whether that is true or not; nevertheless.

英文释义：

used to mean that you accept that a piece of information is true but it does not change your opinion of the subject you are discussing

用来表示你接受某条信息是真的，但它不会改变你对正在讨论的话题的看法；就算是那样

例句：

Yes, my daughter made a mistake. But be that as it may, this punishment is much too severe.

是的，我女儿犯错了。但是，就算是这样，这种惩罚还是太严厉了。