assemble (v.)1. put (a product) together from component parts裝配

　　[例] After the internal innovation, the efficiency of workers’ assembling machines has greatly improved.

　　2.to bring or call together into a group or whole集合

　　[例] Ask your colleagues to assemble in the meeting room at 10:15.

　　assembly-line (n.) layout of workers and machines where the work passes from one worker to the next, usually on a moving belt, until it is finished裝配線

　　[例] All the workers should take care of the assembly line.

　　assembly (n.) putting (a product) together裝配

　　[例] We have automated assembly line.

　　assembly point (n.) a place where people should gather in an emergency.集合地點

　　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估價

　　[例] The property was assessed at ￡20,000.

　　[同義詞] value, evaluate

　　assessment (n.) calculation of value估價

　　[例] a tax assessment

　　[同義詞] evaluation, appraisal

　　asset (n.) something of value which is owned by a company資產(chǎn)

　　[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(chǎn)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(lián)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(chǎn)

　　fixed assets (n.) property and machinery固定資產(chǎn)

　　[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(chǎn)

　　intangible assets (n.) assets which cannot be seen (such as goodwill, patents etc.)無形資產(chǎn)

　　liquid assets (n.) cash or bills which can be easily converted into cash流動資產(chǎn)

　　[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(chǎn)

　　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 平價(市值等于票面值)

　　[例] She bought the shares at par.

　　ATM (n.) automatic teller machine 自動取款機

　　[例] You can draw cash from any ATM at any time in Shanghai by using this Visa Card.

　　[同義詞] cashpoint