assess [ E5ses ] (v.) estimate the value of估價
[例]The property was assessed at ￡20,000.
[同義詞]? value, evaluate
assessment [ E5sesmEnt ] (n.) calculation of value估價
[例]a tax assessment
[同義詞]evaluation, appraisal
asset [ 5Aset ] (n.) something of value which is owned by a company資產
[例]Their company’s major asset is its property.
[同義詞] ?property
asset backing (n.) the total value of the assets of a company divided by the number of ordinary shares issues. 資產保證
[例]We must ensure a solid asset backing for our company.
associate company (n.) a company of which more than 20%, but less than 51% of the share capital is held by another company .聯營公司
[例]This firm is an associate company , not a holding company.
current assets (n.) assets in daily use by a business 流動資產
fixed assets (n.) property and machinery固定資產
[例]Plants and machines are fixed assets.
frozen assets (n.) assets which cannot be sold, usually because there is a dispute凍結資產
intangible assets (n.) assets which cannot be seen (such as goodwill, patents etc.)無形資產
liquid assets (n.) cash or bills which can be easily converted into cash流動資產
[例]The amount of liquid assets is important to a company.
tangible assets (n.) assets which can be seen (such as property, machinery etc.)有形資產