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

[同义词]  value, evaluate

assessment  (n.) calculation of value估价

[例]  a tax assessment

[同义词]  evaluation, appraisal

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

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

[同义词]  property

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

[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 .联营公司

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