2011商务英语辅导：BEC词汇例解9

会计考友

assembly [  ] (n.) putting (a product) together装配
' g; N/ Z) A2 g0 t[例]  We have automated assembly line.
0 a; n8 S7 F$ e& ] assembly point (n.) a place where people should gather in an emergency.集合地点
) u1 [; z! o, W2 s; K assented stock (n.) an item of financial value, eg an ordinary share, that belongs to someone who has agreed to the conditions of a takeover bid 同意股票
- I5 c, ~# ^) Q  v: E, m3 F. |# Z, G assess [ ] (v.) estimate the value of估价
[例]  The property was assessed at ￡20,000.
[同义词]  value, evaluate
/ M& P5 s* F) t0 x+ s- Kassessment [ ] (n.) calculation of value估价
" O% O2 L( E- A' F' E[例]  a tax assessment
8 |' U9 R- {4 v& l2 O[同义词]  evaluation, appraisal
asset [ ] (n.) something of value which is owned by a company资产
[例]  Their company’s major asset is its property.
! Q* Q% p  A: O$ e" _[同义词]  property
asset backing (n.) the total value of the assets of a company divided by the number of ordinary shares issues. 资产保证
[例]  We must ensure a solid asset backing for our company.
/ f: w1 T6 ?3 ^6 H9 e" O2 \6 P associate company (n.) a company of which more than 20%, but less than 51% of the share capital is held by another company .联营公司
. D$ f! d1 m( q6 T5 X1 a[例]  This firm is an associate company , not a holding company.
current assets (n.) assets in daily use by a business 流动资产
8 u% d8 Q3 ~0 M9 t fixed assets (n.) property and machinery固定资产
5 l* v: q1 v. f( Q! ?' D- x; {9 k5 z[例]  Plants and machines are fixed assets.
frozen assets (n.) assets which cannot be sold, usually because there is a dispute冻结资产
intangible assets (n.) assets which cannot be seen (such as goodwill, patents etc.)无形资产
, V) z! s: u/ v; b# e liquid assets (n.) cash or bills which can be easily converted into cash流动资产
[例]  The amount of liquid assets is important to a company.
tangible assets (n.) assets which can be seen (such as property, machinery etc.)有形资产
at par ( adj/ adv) of a share or other security that has the same value on the market as the value written on the share itself 平价（市值等于票面值）
[例]  She bought the shares at par.
3 L; p0 @6 l! \: k9 M% Q ATM (n.) automatic teller machine 自动取款机
[例]  You can draw cash from any ATM at any time in Shanghai by using this Visa Card.
' T4 f$ C3 k3 S9 t  t# P[同义词]  cashpoint
attempt [  ] 1.(n.) trial, effort努力、尝试
[例]  We have made an attempt to enter a new market.
2. (v.) try