artifical person (n.) a #pany considered as having a separate legal identity from the people who work for it, although some of these people will represent the will of the #pany 法人

　　[例] The #pany is regarded legally as an artifical person.

　　[同义词] fictitious person, juristic person

　　as per (adv) according to根据

　　[例] As per your request that is made in your last mail, we are writing to confirm our point concerning the price.

　　asap as soon as possible 及早

　　[例] After the cargo reaches your dock,please inform us by fax or email asap.

　　assemble [ E5sembl ] (v.)1. put (a product) together from #ponent parts装配

　　[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装配线

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

　　assembly [ E5sembli ] (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 [ E5ses ] (v.) estimate the value of估价

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

　　[同义词] value, evaluate

　　assessment [ E5sesmEnt ] (n.) calculation of value估价

　　[例] a tax assessment

　　[同义词] evaluation, appraisal

　　asset [ 5Aset ] (n.) something of value which is owned by a #pany资产

　　[例] Their #pany’s major asset is its property.

　　[同义词] property

　　asset backing (n.) the total value of the assets of a #pany divided by the number of ordinary shares issues. 资产保证

　　[例] We must ensure a solid asset backing for our #pany.

　　associate #pany (n.) a #pany of which more than 20%, but less than 51% of the share capital is held by another #pany .联营公司

　　[例] This firm is an associate #pany , not a holding #pany.

　　current assets (n.) assets in daily use by a business 流动资产

　　fixed assets (n.) property and machinery固定资产

　　[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