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
[例]  We have automated assembly line.
assembly point (n.) a place where people should gather in an emergency.集合地点
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
assess [ ] (v.) estimate the value of估价
[例]  The property was assessed at ￡20,000.
[同义词]  value, evaluate
assessment [ ] (n.) calculation of value估价
1 O/ l" [) ]: |. I$ A, Z[例]  a tax assessment
6 G. Z, D, Y. u& C7 b3 m[同义词]  evaluation, appraisal
) L! W8 k& j4 p2 S3 a asset [ ] (n.) something of value which is owned by a company资产
[例]  Their company’s major asset is its property.
[同义词]  property
, |# C+ ~" i% u) R0 e/ E- H asset backing (n.) the total value of the assets of a company divided by the number of ordinary shares issues. 资产保证
- e3 {: |) A/ h# U3 O1 k& v[例]  We must ensure a solid asset backing for our company.
" u! _( x9 m/ A 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
8 b6 H2 d: z% l8 K8 n[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
/ u4 P; o3 h: U& N fixed assets (n.) property and machinery固定资产
2 T: w) C3 D1 P3 |[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
1 D8 D' }2 Z4 j; a7 J  s% t 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
- Q0 g- e. m* d! Y6 W5 X' ?$ B" e 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.
8 z5 A( i& Q% ] ATM (n.) automatic teller machine 自动取款机
( t. F& H: @0 g- v2 }1 D6 k[例]  You can draw cash from any ATM at any time in Shanghai by using this Visa Card.
[同义词]  cashpoint
attempt [  ] 1.(n.) trial, effort努力、尝试
/ ^3 h. a; z4 W. n[例]  We have made an attempt to enter a new market.
4 h4 \4 ]! G# |4 [2. (v.) try