商務(wù)英語(yǔ)BEC高級(jí)詞匯解析（5）

　　liquid assets (n.) cash or bills which can be easily converted into cash流動(dòng)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(jià)(市值等于票面值)

　　[例] She bought the shares at par.

　　ATM (n.) automatic teller machine 自動(dòng)取款機(jī)

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

　　[同義詞] cashpoint

　　attempt [ E5tempt ] 1.(n.) trial, effort努力、嘗試

　　[例] We have made an attempt to enter a new market.

　　2. (v.) try

　　attn (abbr) for the attentin of交由某人親啟

　　[例] He wrote ATTN Mr.Johnson. on the envelop.

　　auction (n.)the way of selling in which each item is sold at an open meeting to the person who makes the highest bid拍賣(mài)

　　[例] He sold his villa in the auction at 200,000 dollars.

　　auction [ 5C:kFEn ] (v.) to sell something to the person who makes the highest offer; sell something by auction拍賣(mài)

　　[例] His house was auctioned last week.

　　audio-conference (n.) a meeting with people who cannot all be together at the same time, using audio (telephone) equipment 電話會(huì)議

　　[例] The scheduled meeting has been cancelled for SARS, and we are planning to hold an audio-conference next week.

　　audit [ 5C:dit ] (n.) examination of the accounts of a company審計(jì)

　　[例] We require an audit confirmation from your account opening bank.

　　auditing [ 5C:ditiN ] (n.) official process of checking the accounts of a company to see if they represent a true picture審計(jì)

　　[例] The bank is under its annual internal auditing.

　　auditor [ 5C:ditE ] (n.) person who audits審計(jì)員

　　authenticate [ C:5Wentikeit ] (v.) proof that something is real or true 認(rèn)證

　　[例] You should ask a skilled attorney to authenticate the signature at the bottom of this document in case that it is a forged one.

　　[同義詞] certify

　　average [ 5AvEridV ] 1. (n.) the number which is calculated by adding several figures together and then divided by the number of figures均數(shù)

　　[例] The sales average has been around 250 units.

　　[同義詞] mean