asset | | n. ①财产 ②资产 |
祥解 | 如股票、土地、建筑物、机器等属于个人或公司,尤指可变卖的东西。 |
短语 | assets and liabilities 资产与负债active assets 活动资产,有收益资产alternative reserve assets 代用储备资产capital assets 资本;(固定)资产current asset 流动资产fixed asset 固定资产frozen asset 冻结资产intangible assets 无形资产liquid assets 流动资产tangible assets 有形资产 |
例 | The factory is the most valuable asset.那家工厂是价值最高的资产。The company was forced to sell off its assets.那家公司被迫以低价出售资产。 |
assist | | v. 援助,协助 出席 |
短语 | assist somebody with a task 帮助某人……assist somebody to do something 帮助某人……assist somebody in doing something 帮助某人……assist at the ceremony 参加仪式 |
例 | You will be required to assist Mrs. Smith in preparing a report.你将要协助史密斯夫人准备一份报告。We all assisted in repairing the computer.我们都帮助修理计算机。 |
audit | | n. 查账,审计 v. 审计审核,查证或校正账目 |
短语 | annual audit 年度查账balance sheet audit 资产结算表审计cash audit 现金审核casual audit 临时审计,抽查账目income audit 收益审计,收入查核income statement audit 损益计算书审计horizontal audit 水平审计,横式查账external audit 外聘审计(由非受雇于公司的人进行审计) |
例 | Independent accountants audit the company annually.独立会计师每年审计公司账目。The IRS audits questionable income tax returns.美国国内税务局审计可疑的所得税报告。An external audit is required for tax purpose.公司为税务需要,要进行外聘审计。 |
automate | | v. 使……自动化,使……自动操作 |
短语 | automate a factory 使工厂自动操作automated production 自动化生产 |
例 | We are in process of automating the production department.我们正在对生产部门实行自动化。This part of the factory id now fully automated.工厂的这部分已完全自动化。 |
average | | n. ①平均,平均水准 ②海损 |
短语 | average out (at) 平均为on (an) average 通常;按平均average up 高于平均价格卖出efficiency average 平均生产率average revenue 平均收入 |
例 | What is the average profit for five years in your company?你们公司五年来的平均利润是多少?Our expenses averaged out to 45 dollars per day.我们的支出平均每天45美元。The shipowners paid the average.船东付了海损赔偿。 |