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EVoucher_V3.0.0_B20211108 这是什么?

请教这个“bar”的含义

n. 条,棒,横木,酒吧
v. 禁止,阻挠
[ 过去式barred 过去分词barred 现在分词barring 第三人称单数bars ]
. 展开《21世纪大英汉词典》
. 折叠《21世纪大英汉词典》
bar1 [bɑ:]
n.
1. (木、金属等的)条2. 1) (常用作栅栏、扣拴物、杠杆等的)杆,棒2) (窗、门等的)闩3) 【足球】(球门等的)横木4) 【田径】(跳高架等的)横杆5) 【体操】单杆 b) 【芭蕾舞】(练功用的)把杆,扶手3. 1) (固体物质的)长块2) (长方形的)块3) (椭圆形的)块4. 1) (绶带上表示受勋者曾参加过某次战役或第二次获同一勋章的)金属带;彩色勋带2) (领章、肩章上的)军阶杠,表示军阶的(细金属)线条(或带)3) 【纹章学】(盾形纹章上的)横条纹,平纹4) 【缝纫】5) (花边上的)狭条连线6) (衣端或纽扣的)横线针迹5. (光或色等形成的)线条,条纹,带6. (港口、河口等处影响航行的)沙滩,沙洲7. 1) 栅,栏;障碍;路障,障碍物2) [复数]限制性规定8. 1) 售酒(有时也售饮料、食品)柜台2) (带轮子的)餐柜;酒柜3) (常带轮子的)上酒小车4) 酒吧间5) (专售某种商品的)柜台,专柜9. 1) 法庭(审判席、律师席或被告席的)围栏2) (法庭中的)审判席,律师席(或被告席)3) 法庭4) (以前英国律师协会)分隔讲师席和学员厅座的栅栏10. 1) 审判的场所2) [比喻]审判台,法庭3) 制裁,谴责11. [the bar或the Bar]1) [总称]律师界2) 律师职业12. 【法律】1) 权力要求(或诉讼)的中止(或失效)2) 足以使权力要求(或诉讼)中止(或失效)的抗辩(或反对)13. [英国英语](议院中的)围栏14. 【音乐】1) 小节纵线(五线谱上的纵线,把五线谱分成小节)2) 小节3) = double bar15. (取暖电炉的)供热电阻丝16. 橇杆,橇杠,橇棍17. 1) (马嚼子的)口衔铁2) 装口衔铁的马嘴部位,(马上颌无齿部位)装口衔处18. 【动物学】马蹄壁弯端19. 【建筑学】窗格条,窗芯子;门中挺20. [英国俚语]一金镑硬币
vt.
1. 在…设置栅门(或栅栏);闩上,闩(门、窗等):例句: You should bar the door before retiring for the night.
你晚上睡前应闩上门。Bar the barn door so the cows can't get out.
闩上牲口棚门以免牛跑出去。2. (用栅栏)阻挡,拦住,阻塞,封锁(道路等):例句: The police barred the exits in an attempt to prevent the terrorist's escape.
警察堵住了各出口,以防恐怖分子逃跑。3. 挡住;阻挠,阻止,阻拦(常与from连用):例句: They barred her entrance to the theatre.
他们阻止她进剧场。Reporters were barred from the courtroom.
记者们被拦在法庭门外。4. 排斥,排挤,使在外,除去;禁止,不准(常与from连用):例句: He was barred from the contest.
他被排斥在比赛之外。They barred her participating.
他们禁止她参加。5. 把…排除在外不予考虑;不顾,把…置于一旁:例句: I'll dance but I bar tonight.
我愿跳舞,可是今晚不打算跳。barring certain possibilities
把某种可能性排除在外6. 禁闭,关;使隔离:例句: They barred the reporters out of the courtroom.
他们把记者关在法庭门外。She barred herself in.
她把自己关在里面。7. 用线条画(标)出,在…上划(出)线条,饰条纹于[常用被动语态]:例句: cloth barred with blue stripes
蓝色条纹布8. 【法律】(用法律手段)反对(或阻止、禁止);中止(诉讼)的进行;妨碍(权力要求)的提出;使丧失行使权力的资格:例句: The plaintiff's right to set aside the deed is barred by laches.
原告解约的权利由于迟迟不予行使而不得再次提出。9. 【音乐】用小节线把(乐谱等)分为小节10. [英国俚语]厌恶,反对(人或习惯等):例句: I bar her smoking.
我讨厌她吸烟。prep.除…之外,除外:例句: The most reliable car on the market, bar none.
市场上最耐用的汽车,每辆都可靠,无一例外。
近义词:
hinder . shoal .
短语
1. at the bar在法庭上,受制裁2. bar none毫无例外地3. bar one (two, three, etc.)(对参赛的马打赌时说)上面提到过的一(二、三等)匹马不在其中4. be admitted to the bar[美国英语]= be called to the bar5. be called to the bar (或Bar)[英国英语]取得律师资格,当律师6. be called within the bar[英国英语]被任命为皇室律师7. behind bars在监笼中;在牢笼里(常与 be, go, put 连用)8. behind bolt and bar在狱中;在牢笼里[亦作 behind (the) bars]9. cross the bar死,去世10. go to the bar (或Bar)当律师11. in bar of【法律】以阻止…;作为反对…的充分理由12. prop up the bar[口语]老是光顾某一特定的酒店,惯于去(专门酒吧)喝酒13. put (someone) behind bars把(某人)关押(或监禁),把(某人)投入监狱14. read for the bar攻读律师资格15. the bar of conscience良心的制裁16. the bar of public opinion舆论的制裁17. the prisoner at the bar被告18. won't (或wouldn't have a bar of)[澳大利亚、新西兰口语]厌恶;不能容忍
变形:
vt.barredbarring
bar2 [bɑ:] n.【鱼类】鹰石首鱼(产于地中海)
bar3 [bɑ:]
n.
1. 【力学】巴(压强单位)2. 【声学】巴(声压单位)[参见microbar,略作 b]
bar4 [bɑ:] n.[美国方言]蚊帐 (= mosquito net)
bar5 [bɑ:] n.[苏格兰英语]1) 滑稽的故事(或事情)2) 玩笑[亦作 baur, bawr]
BARabbr.Browning automatic rifle 勃朗宁自动步枪
Bar [bɑ:] 巴尔(黑山共和国南部港市)
Bar.
abbr.
1. Barrister2. 【圣经】Baruch
bar.
abbr.
1. barometer2. barometric3. barrel4. barrister
BAr.abbr.Bachelor of Architecture 建筑学士
以上来源于: 《21世纪大英汉词典》英汉翻译 英英翻译
bar [bɑ:]
n.
1. a room or establishment where alcoholic drinks are served over a counter例句: he drowned his sorrows in whiskey at the bar
2. a counter where you can obtain food or drink例句: he bought a hot dog and a coke at the bar
3. a rigid piece of metal or wood; usually used as a fastening or obstruction or weapon例句: there were bars in the windows to prevent escape
4. musical notation for a repeating pattern of musical beats例句: the orchestra omitted the last twelve bars of the song
5. an obstruction (usually metal) placed at the top of a goal例句: it was an excellent kick but the ball hit the bar
6. the act of preventing例句: there was no bar against leaving
7. (meteorology) a unit of pressure equal to a million dynes per square centimeter例句: unfortunately some writers have used bar for one dyne per square centimeter
8. a submerged (or partly submerged) ridge in a river or along a shore例句: the boat ran aground on a submerged bar in the river
9. the body of individuals qualified to practice law in a particular jurisdiction例句: he was admitted to the bar in New Jersey
10. a block of solid substance (such as soap or wax)例句: a bar of chocolate
11. a portable .30 caliber automatic rifle operated by gas pressure and fed by cartridges from a magazine; used by United States troops in World War I and in World War II and in the Korean War12. a horizontal rod that serves as a support for gymnasts as they perform exercises13. a heating element in an electric fire例句: an electric fire with three bars
14. (law) a railing that encloses the part of the courtroom where the judges and lawyers sit and the case is tried例句: spectators were not allowed past the bar
v.
1. prevent from entering; keep out例句: He was barred from membership in the club
2. render unsuitable for passage例句: barricade the streets
3. expel, as if by official decree4. secure with, or as if with, bars例句: He barred the door
以上来源于: WordNet网络释义展开
折叠
bar..
1. 棒材
『 采购也英语 』-101个热处理常用英文词汇[采... ...
test specimen 试样
bar 棒材
stock 原料 ...
http://www.purchaser.cn-
基于2466个网页
2. 扁枝
工业汉英词典二 ...
扁头螺丝 flat head screw
扁枝 bar
扁凿 flat chisel ...
yahoo3.net- 基于623个网页
3. 横杠
Browning Automatic Rifle (BAR)(勃朗宁自动步枪)
http://www.51chongdian.net-
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4. 小节,拉杆
三弦音乐论坛 - Powered by Discu... ...
Band 存储单元
Bar 小节,拉杆
BAR barye 微巴 ...
http://www.hificd.com-
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bar..棒材 | 扁枝 | 横杠 | 小节,拉杆
bar
1. 棒材
『 采购也英语 』-101个热处理常用英文词汇[采... ...
test specimen 试样
bar 棒材
stock 原料 ...
http://www.purchaser.cn-
基于2466个网页
2. 扁枝
工业汉英词典二 ...
扁头螺丝 flat head screw
扁枝 bar
扁凿 flat chisel ...
yahoo3.net- 基于623个网页
3. 横杠
Browning Automatic Rifle (BAR)(勃朗宁自动步枪)
http://www.51chongdian.net-
基于605个网页
4. 小节,拉杆
三弦音乐论坛 - Powered by Discu... ...
Band 存储单元
Bar 小节,拉杆
BAR barye 微巴 ...
http://www.hificd.com-
基于513个网页
horizontal bar..单杠 | 单杠 | 单杆 | 水平条
horizontal bar..单杠 | 单杠 | 单杆 | 水平条
horizontal bar
1. 单杠
The Olympic Games_Lest We... ...
Parallel Bars 双杠
Horizontal Bar 单杠
Uneven Bars 高低杠 ...
blog.sina.com.cn- 基于5117个网页
2. 单杠
Wikipedia:传统百科全书条目/大英简明百科/运动 ...
霍根 Hogan, Ben
单杠 horizontal bar
霍恩斯比 Hornsby, Rogers ...
my.51txl.com- 基于18个网页
3. 单杆
奥运特辑(三):体操专用词汇NO.3 ...
handstand with swing 摆动倒立
horizontal bar 单杆
harness 保护带 ...
bbs.edulife.com.cn- 基于11个网页
4. 水平条
可靠性专业术语集绵 ...
Horiz. Center 水平居中
Horizontal Bar 水平条
Identifier 标识符 ...
http://www.kekaoxing.com-
基于7个网页
bar chair..酒吧椅 | 钢筋座
bar chair..酒吧椅 | 钢筋座
bar chair
1. 酒吧椅
; 万豪家俱系列有限公司 - 销售时款酒吧椅(Bar Chair),欢迎亲临参观。
timway.com- 基于2111个网页
2. 钢筋座
词博科技英语[科技词汇[38001-39000](... ...
bar chain 杆链
bar chair 钢筋座
bar chamfering machine 棒材倒角机 ...
http://www.cibo.biz-
基于2个网页
bar phone..直板手机
bar phone..直板手机
bar phone
直板手机
手机词汇知多少描述 ...
语音提示 voice prompt
直板手机 bar phone
翻盖手机 clamshell phone /flip phone ...
bbs.77hd.com- 基于1467个网页
profiled bar..异型钢材 | 型钢 异型钢材 | 型钢 | 异形钢材
profiled bar..异型钢材 | 型钢 异型钢材 | 型钢 | 异形钢材
profiled bar
1. 异型钢材
帮我找找 钢铁业的英语词汇 啊_百度知道 ...
shavings 剃边
profiled bar 异型钢材
shape, section 型钢 ...
zhidao.baidu.com- 基于1000个网页
2. 型钢 异型钢材
冶金专业词汇中英文对照表 ...
shavings 剃边
profiled bar 型钢 异型钢材
shape, section 型钢 ...
norshell.edianlu.com- 基于61个网页
3. 型钢
冶金词汇英语翻译(P2) ...
profile 轮廓
profiled bar 型钢
profiled roll 有槽轧辊 ...
airencn.com- 基于59个网页
4. 异形钢材
机械英汉词典(P-4) ...
profile-turning lathe 仿形车床
profiled bar 异形钢材
profiled iron 异形钢,型钢,型铁 ...
http://www.mapeng.net-
基于17个网页
sand bar..沙洲 | 沙坝 | 沙滩 | 砂洲
sand bar..沙洲 | 沙坝 | 沙滩 | 砂洲
sand bar
1. 沙洲
英语环境专业术语2 ...
sand (1)砂粒,(2)沙
sand bar沙洲;沙坝
sand dune沙丘 ...
http://www.waimaozu.com-
基于1056个网页
2. 沙坝
词汇术语网 - 专业词汇术语,翻译词汇,词汇翻译,... ...
sand bank 沙滩
sand bar 拦江沙
sand blast 喷砂 ...
http://www.zxfy.net-
基于59个网页
3. 沙滩
免费专业英语词汇下载 ...
沙滩 sand bank
拦江沙 sand bar
喷砂 sand blast ...
http://www.scientrans.com-
基于52个网页
4. 砂洲
航海及海运专业词汇英语翻译(S) ...
sand bank 沙滩
sand bar 拦江沙
sand blast 喷砂 ...
http://www.zftrans.com-
基于37个网页
hexagonal bar..六角金属枝 | 六角钢
hexagonal bar..六角金属枝 | 六角钢
hexagonal bar
1. 六角金属枝
机械工程词汇 ...
内弯边 concave edge
六角金属枝 hexagonal bar
六角匙 Allen key ...
bbs.jxhyw.cn- 基于1102个网页
2. 六角钢
冶金词汇接龙 ...
square bar 方钢
hexagonal bar 六角钢
axle steel 车轴钢 ...
englishcorner.cc- 基于4个网页
support bar..跨梁 | 支撑杆 | 支持杆
support bar..跨梁 | 支撑杆 | 支持杆
support bar
1. 跨梁
研究观察发现,教师面对电子白板有三阶段的改变 (见 表一):「制式讲解」(Supported didactic)、「逐渐互动」(Interactive)、「增强互动」(Enhanced interactivity)的阶段改变。
inservice.edu.tw- 基于1000个网页
2. 支撑杆
有机化学中英文对照(三) ...
Porous layer open tubular column,PLOT 多孔层空白柱
Support coated open tubular column,SCOT 涂载体空白柱
Packed capillary column 填充毛细管柱 ...
http://www.surfaces.com.cn-
基于16个网页
3. 支持杆
炼油行业的专业英语术语竞赛,奖励多多 - 『 石油... ...
stopper 限位板
support bar 支持杆
seal pan 受液盘 ...
bbs.hgbbs.net- 基于6个网页
navigation bar..导航栏 | 巡览列 | 导航条
navigation bar..导航栏 | 巡览列 | 导航条
navigation bar
1. 导航栏
Navigation Bar(导航栏):插入一组图像,用于在整个站点中导航。
hi.baidu.com- 基于747个网页
2. 巡览列
计算机与网络英语词汇(N1) - 乐学网翻译频道 ... ...
navigation 巡览
navigation bar 巡览列
navigation interface 巡览界面 ...
http://www.szdmz.com-
基于57个网页
3. 导航条
= 导航条(Navigation Bar):用来创建导航条。可以使用按钮或文字形式,从当前页面链向站点里的别的页面,比如在Web站点结构里的父层、当前层或子层。
http://www.webasp.net-
基于24个网页
Time bar..时效丧失 | 时效 | 时间条 | 诉讼时
Time bar..时效丧失 | 时效 | 时间条 | 诉讼时
Time bar
1. 时效丧失
物流行业术语的英文翻译 ...
Tier limit (limitation) 层数限制
Time bar 时效丧失
Time charter 期租 ...
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2. 时效
航海及海运专业英语词汇(T3)—生命经纬 ...
Time Bar of Maritime Lien 船舶优先权时效
Time Bar 时效
time bargain 期货交易 ...
http://www.biox.cn-
基于29个网页
3. 时间条
在游戏中,敌我双方的战斗会以浮动回合制进行,在战斗中,每个角色都有TIME BAR(时间条),战斗时会从不同的速度上升,首先攒满的人便可以选择行动,当指令完成后,时间条便会重置零位置,等待时间条攒满才能进行下一次...
bbs1.windy8.com- 基于4个网页
4. 诉讼时
海运术语之二--流浪的风 ...
无线电话频率 VHF
诉讼时 time bar
航次租船 单航次租船 single trip charter ...
haoblog.com- 基于2个网页
相关词组
隐藏相关词组
例句与用法
1. He is the best singer in the world, bar none.
他是全世界最佳歌手,无人能比。
dict.cn
2. LORRIE: What are bar vouchers?
罗莉:什么是吧台抵用券?
new.enread.com
3. Gibt es in der Nähe eine Bar?
附近有酒吧吗?
http://www.liang8.cn

会计专业英语翻译,急~~

微观经济学和FISH - 本量利分析
FISH应该是一个什么呢。FISH本意是鱼的意思,但这里肯定不是,我觉得是一个缩写。
我继续查下,等更新!
顺便给你一些会计专业词汇中英对照
政治风险 political risk
再开票中心 re-invoicing center V&W @ ?0_ i F-[
现代管理会计专门方法 special methods of modern management accounting
现代管理会计 modern management accounting';n ? s d c _ w
提前与延期支付 Leads and Lags | G.| ` g |1U q
特许权使用管理费 fees and royalties
跨国资本成本的计算 the cost of capital for foreign investments
跨国运转资本会计 multinational working capital management:b T a.f #r3u
跨国经营企业业绩评价 multinational performance evaluation@ F-F F p7Y W+K
经济风险管理 managing economic exposure !I w V+I b8y y*D Z%`
交易风险管理 managing transaction exposure
换算风险管理 managing translation exposure F(n u i w8g T A
国际投资决策会计 foreign project appraisal%{6[+A U1U
国际投资决策会计 foreign project appraisal%I6n { N d;C i'K3D U
国际存货管理 international inventory management Q9d Z7O3C*z t n1@"b `
股利转移 dividend remittances
公司内部贷款 inter-company loans
冻结资金转移 repatriating blocked funds0B G&n.E {&f%W
冻结资金保值 maintaining the value of blocked funds
调整后的净现值 adjusted net present value
配比原则 matching G+R;$b f G D3n
旅游、饮食服务企业会计 accounting of tourism and service
施工企业会计 accounting of construction enterprises W1P)R U+W:? P
民航运输企业会计 accounting of civil aviation transportation enterprises M v"J G W!~ [2Z
企业会计 business accounting!V7b*V+M t#a,P P T2V
商品流通企业会计 accounting of commercial enterprises
权责发生制原则 accrual basis
农业会计 accounting of agricultural enterprises
实现原则 realization principle
历史成本原则 principle of historical cost h j z N/J3` L!
外商投资企业会计 accounting of enterprises with foreign investment
通用报表 all-purpose financial statements g N,M$p R f6M2G
铁路运输企业会计 accounting of rail way transportation enterprises
所有者权益 owners equity
w4n8u-u F9z;D 所有者权益 owners equity+E+Q9v;g t y i(Y
实质量于形式 substance over form
修正性惯例 principle of exceptions
信息系统论 information system perspective
相关性原则 relevance;S X o N t X y
微观会计 micro-accounting u6n"~ C O O%Y Z+a z&A
客观性原则 objectivity;N )[ y+i
可比性原则 comparability
谨慎性原则 prudence
金融企业会计 accounting of financial institutions ] | f L { Y p
交通运输企业会计 accounting of communication and transportation enterprises
建设单位会计 accounting of construction units
记账本位币 recording currency y J&X-o ] u
计量属性 measurement attributes U P+^&h v w*B)t
及时性原则 timeliness
货币计量 monetary measurement P 4a9^3f l
会计准则 accounting standards
会计主体 accounting entity
会计职业道德 accounting professional ethics
会计职能 functions of accounting q T b M%N j E
会计预测 accounting forecasting
会计要素 accounting elements K-f ?iK&s f }%z
会计研究 accounting research
会计学科体系 accounting science system k P*U;I5T | t L G,U
会计学 accounting
会计信息 accounting information
会计任务 targets of accounting activities-m }5?)Q w(P V(B
会计人员 accounting personnel
会计确认 accounting recognition
会计目标 accounting objective
会计理论结构 theoretical structure of accounting#T6U E1_ b o'r
会计理论 accounting theory
会计控制 accounting control n4z @0c Y4^ c
会计决策 accounting decision making
会计监督 accounting supervision n Z#N!} P9y W U7d
会计假设 accounting assumption @6e#e w R R7Q&~
会计记录 accounting records
会计计量 accounting measurement I ` F N A g
会计机构 accounting department
会计环境 accounting environment;}"V5 o H$v(u n G
会计核算 financial accounting/p M N |-z
会计管理体制 system of accounting administration
会计分期 accounting periods
会计对象 accounting object R u2V x v v
会计等式 accounting equation
会计本质 nature of accounting
会计报表 accounting statements
宏观会计 macro-accounting
会计 accounting
汇总报表 combination statements j2Z N c0l m Q?
划分资本性支出与收益性支出原则 distinguishment between capital expenditure and revenue expenditure ] ["a4B$v I!@.w1B
合并报表 consolidated financial statements
管理活动论 management activities perspective
管理会计 management accounting y4m9Z)W ^ u N5N$d g0K
管理工具论 management tool perspective'I L j6^ q4W m!F M
股份制企业会计 accounting of stock companies
公认会计原则 generally accepted accounting principle, GAAP l n E U9O
公共会计 public accounting
工业会计 accounting of industrial enterprises
个别报表 individual statements
高新技术企业会计 accounting of high technology enterprises
负债 liability:n B'? b E q g%J C w9E q
费用 expense
反馈价值 feedback value
对外经济合作企业会计 accounting of foreign economic cooperation enter prises
对外报表 external statements5H5^7{ u J U i
对内报表 internal statements
一致性原则 consistency:Z#Y"f4X!n R/{(B
艺术论 art perspective
房地产开发企业会计 accounting of real estate enterprises
邮电通信企业会计 accounting of post and telecommunication enterprises
预测价值 forecast value'A'`$T _9O S)B,c
真实与公允 true and fair view _ X&w7h9i | T&D3m S
持续经营 going concern
成本报表 cost statement5q7f"v z.x5Y
财务会计原则 financial accounting principles B r z k a x1O ^;8X'p e e
财务会计概念框架 financial accounting conceptual framework
财务会计 financial accounting
政府及非营利组织会计 governmental and non-profit organization accounting1e y(p/a9Y s2Z4d3}
重要性原则 materiality S x t] }!] q
专用报表 special purpose financial statements
资产 assets
资金 funds6hw.U j0c C F2p f1EG
资金运动 funds movement
财务报告 financial report6x'x9z0w ~9@ B
财务报表要素 elements of financial statements){ n*N n B _ S
财务报表 financial statements L1p P { P f
币值稳定假设 constant-dollar assumption
保险企业会计 accounting of insurance companies
收入的确认 recognition of revenue
公司债券发行价格 corporate bond issuing price
固定资产折旧 depreciation of fixed assets y3p,t(j B7c+E1i-o { |
可转换债券 convertible bonds
公司债券利息摊销,F l!t*K&R A V n
加速折旧法 accelerated depreciation methods v(` Y q P z
营业外收支净额 c0i L ]1k k"_4`
公司债券利率 interest rate on debenture4D P u)y#C
应收账款出借 assignment of accounts receivable T U w!x Z/?
无担保债券 debenture bonds'P'k f J J
后进先出法 last-in, first-out, LIFO
其他货币资金
应付票据贴现 discount on notes payable Y Z KN5E;v G/S
先进先出去 first-in, first-out缩写FIFO
在发建工程 constructions in process B2e H7];c { @s
固定资产更换与改良 improvements and replacements of fixed assets
实地盘存制 periodic inventory system0z#r W X/N
收益总括观点 all-inclusive concept of income
损益表法 O)Z j e-u e^ P0D2C
可变现净值法 net realizable value X)G a+b h-} i g7j
应付福利费
基本业务利润
固定资产扩建 additions of fixed assets
应收账款出售 sale or factoring of accounts receivable
或有负债 contingent liability
销货退回与折让 sales returns and allowances
零售价格法 retail method(Q D#s"q c7q F D
现金折扣 cash discount @ Y N _ S ^8]z
特定履行法)n n H"S1~ R d2F
其他业务利润)y H C Z `o!W
公司债券 bonds payable
销售法 sale method
应付票据 notes payable
认股权 stock rights6+W/H%U h V l G
固定资产修理 repairs and maintenance of fixed assets l+v-x K 6\%|
有担保债券 mortgage bonds
销售费用 selling expenses f:W J5F j e r
应付股利 dividends payable J ] p%U8W t XF s u*b
应收票据 notes receivable t7d/q z+T I s6J H. g
无形资产 intangible assets
收款法 collection method
所得税 income tax
流动负债 current liabilities a7H [" [ D
生产法 production method
计划成本核算 j2j } v*e d x e'P A
废弃和生置法 retirement and replacement method
盘存法 inventory method w y m$t4X C-Q d0h
流动资产 current assets
购货折扣 purchases discounts;?.M J Q*|8^;i4v
商誉 goodwill
应收账款 accounts receivable!| I M;Y u u*P
投资收益 investment income
营业利润 operating income7} M9M)| L4h R }2I3s {
预提费用
股本 capital stockM J6[7x c7J Z o
公司债券偿还 redemption of bonds9f a g x'm-A/m h*q
坏账 bad debts
固定资产重估价 revaluations of fixed assets
银行存款 cash in bank
固定资产 fixed assets
利润总额# C9r U U k H
利益分配 profit distribution
应计费用 accrued expense
商标权 trademarks and trade names b&f Z e A ^ [ Y
全部履行法
净利润 net income H n ~ X I ^.h
应付利润 profit payablec1n!u N U1G
未分配利润2_3Z,Z M'~ x
收益债券 income bonds
*? x,Y6
利息资本化 capitalization of interests
预付账款 advance to supplier
其他应收款 other receivables1i*@ ] d n i u$d2F$e+z
现金 cash
A&k3L F
公司债券发行 corporate bond floatation*f `%B!v R)c |;N
应付工资 wages payable
实收资本 paid-in capital ? Z j e @ W
盈余公积 surplus reserves3l F#p'?&J q#@ h
管理费用 ^&| l S4C"G
土地使用权)H D)b:i W7k-T
股利 dividend
应交税金 taxes payable
负商誉 negative goodwill)H F U5O O C ?$] U
费用的确认 recognition of expense
短期投资 temporary investment
短期借款 short-term loans w0B ?1K.} x h
递延资产 deferred charges c T d#.o
低值易耗品4t8e ]1c t(E ^ H)w
当期经营观点 current operating concept of income
待摊费用)O ,B o m `%n
待核销基建支出[旧] H Kh&o d K g%g8u;j
待处理流动资产损失
待处理固定资产损失
存货销售的影响 effects of inventory errors g$Y Q#{ {"Z v.?
折旧[旧] I _6C j.j.k u(h
折旧方法 depreciation method
折旧率 depreciation rate
支出 payment
直线法 straight-line6_ Z D e[6{#H8h"L d)~
职工福利基金 welfare fund
专项拨款【旧】0g K n5` ]7k6K
专利权 patents3r P w `:@7d0L @
住房基金 housing fund
重置成本法 replacement costing+o*J z;w-R M
专项物资[旧]
专项资产【旧】
专有技术 know-how j9E S o)_ F V {
专营权 franchises)A ] | G M g I i a
资本公积 capital reserves
资产负债表 balance sheet Km3] {-h3q
资金占用和资金来源[旧] h"S s S R q
自然资源 natural resources
存货 inventory
y j C;L C%H
偿债基金 sinking fund a V B H P
长期应付款 long-term payables L+a/P(Q g y
长期投资 long-term investments
长期借款 long-term loans
长期负债 long-term liability of long-term debt
财务费用 financing expenses
拨定留存收益 appropriated retained earnings p.h-b Z*_ | n W
标准成本法 standard costing
变动成本法 variable costing$s&v-x Q P ] F5~
比例履行法 A h S2b Y"O q
包装物
版权 copyrights
汇总原始凭证 cumulative source document.汇总记账凭证核算形式 bookkeeping procedure using summary vouchers R l#~ _ ~7y N J
工作底稿 working paper P0R7t'E I n9a"P T
复式记账凭证 multiple account titles voucher
复式记账法 Double entry bookkeeping
复合分录 compound entry
划线更正法 correction by drawing a straight ling
汇总原始凭证 cumulative source document.会计凭证 accounting document. H(a X!u2pY'k&@.g
会计科目表 chart of accounts
会计科目 account title
红字更正法 correction by using red ink4L @,w%^ g H
会计核算形式 bookkeeping procedures
过账 posting q7[ q `'P;W
会计分录 accounting entry Y9p"e o6|2s
会计循环 accounting cycle
会计账簿 Book of accounts
活页式账簿 loose-leaf book-v ? [6oy*b
集合分配账户 clearing accounts/e h B j1e V G
计价对比账户 matching accounts a T4n;u W/y S
记账方法 bookkeeping methods
记账规则 recording rules
记账凭证 voucher
记账凭证核算形式 Bookkeeping procedure using vouchers
记账凭证汇总表核算形式 bookkeeping procedure using categorized account summary h Y1h a A q }
简单分录 simple entry
结算账户 settlement accounts7^ ?1e S.~4E E b-d
结账 closing account v)U,Q( Y2r @ G$U+W
结账分录 closing entry
借贷记账法 debit-credit bookkeeping
局部清查 partial check
卡片式账簿 card book
跨期摊提账户 inter-period allocation accounts
累计凭证 multiple-record document.联合账簿 compound book u$w0] z U.Z7@ P |
明细分类账簿 subsidiary ledger
明细分类账户 subsidiary account
盘存账存 inventory accounts%f-u r,U/U m3i Q7k
平行登记 parallel recording R e Y c { t O m
全面清查 complete check$o ~9E1i E ? @ ^)p
日记总账 combined journal and ledger$^0j J D v n a w `
日记总账核算形式 bookkeeping procedure using summarized journal
三式记账法 triple-entry bookkeeping A u"Y @ f"S6`3t ]
实账户 real accounts3r | *A&O*Z w1l.T { K
试算表 trial balance*v u Y!t.B n+B w X
试算平衡 trial balancing e s ~ a&|X
收付记账法 receipts-payment bookkeeping
收款凭证 receipt voucher
损益表账户 income statement accounts
通用记账凭证 general purpose voucher
通用日记账核算形式 bookkeeping procedure using general journal u r I.u } C/c
外来原始凭证 source document.nbspfrom outside
现金日记账 cash journal+z:}/r ]%w6z1f!~
虚账户 nominal accounts
序时账簿 book of chronological entry n Q5k I'E f3 h
一次凭证 single-record document.银行存款日记账 deposit journal
永续盘存制 perpetual inventory system
原始凭证 source document.暂记账户 suspense accounts r K2g e s6]
增减记账法 increase-decrease bookkeeping
债权结算账户 accounts for settlement of claim M v L U3p s } O'B:G
债权债务结算账户 accounts for settlement of claim and debt5C4H-z5[ b x)J& Z {
债务结算账户 accounts for settlement of debt V n G O6d n$o.Q1y
账户 account;p6L m s M ^;@
账户编号 Account number s Y K G 4` m%]
账户对应关系 debit-credit relationship4y#a b/C%y j s
账项调整 adjustment of account G"c G8a c9? C f
专用记账凭证 special-purpose voucher
转回分录 reversing entry
资金来源账户 accounts of sources of funds
资产负债账户 balance sheet accounts1_%Q J4V d0x3w
转账凭证 transfer voucher W K V H9i r O
资金运用账户 accounts of applications of funds/{ q [3F*E ` x h)h
自制原始凭证 internal source document.总分类账簿 general ledger
D5K xS i"h.r 总分类账户 general account L d2G&?-I k0T:N _ t
附加账户 adjunct accounts k W [ ` @6|3` r I-v {5r
付款凭证 payment voucher
分类账簿 ledger T7f&v f T4g ~
多栏式日记账核算形式 bookkeeping procedure using columnar journal,X l n k/P(E M(D j F!Z
对账 checking C"K*w Y._ w H V
对应账户 corresponding accounts
定期清查 Periodic checking method o"j Z"N b5W(`
定期盘存制 periodic inventory system
订本式账簿 bound book
调整账户 adjustment accounts
调整分录 adjusting journal entry3Q5G ^ i C {,d
单式记账凭证 single account title voucher
单式记账法 single-entry bookkeeping
从属账户 Secondary accounts
成本计算账户 costing accounts |'E8x#g"m ` L M
财产清查 physical inventory
簿记 bookkeeping"@ t q ` t:^
不定期清查 non-periodic checking method F3m L x a(A1i H
补充登记法 correction by extra recording
表外账户 off-balance sheet accounts
备抵账户 provision accounts Z)J ])r S t h S
备抵附加账户 provision and adjunct accounts5Z S B c#c&L!t p
备查账簿 memorandum/^ {1t4e

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9:00 ? 10:00 Registration,canadian mukluks
Location: Loyola Law School, Los Angeles
Generally, the oral argument portion of the competition will use the following schedule:
Any attempt by any person, directly or indirectly, to contact the attorneys or the parties, to examine the case file or briefs, or to locate the unpublished opinion in the case on which the problem is based is prohibited and will result in disqualification of the entire team.
Briefs due: March 8,uggs outlet, 2010
The competition has been designed to reflect, to the extent possible, the nature of appellate practice in the contemporary environment students will face when they graduate from law school. One of the most fundamental changes in appellate practice in recent decades is the increased importance of briefs. Before oral argument, almost every California Court of Appeal has a tentative opinion, and the justices have held one or more conferences about the case. Accordingly, the importance of the written brief cannot be overstated; the winning teams must have written a high quality brief.
PRIZES
ORAL ARGUMENTS
NUMBER OF STUDENT PARTICIPANTS
SHARING OF BRIEFS PROHIBITED
Briefs will be graded by appellate specialists using the grading guidelines that are part of the rules of the competition. Briefs are scored on the basis of quality of presentation and analysis, not on the merits of the case. The scoring procedure is explained in the rules of the competition.
Roger J. Traynor
California Appellate Moot Court Competition
2010 Important Information For Faculty and Students
Important Information Registration Form Deadlines
RulesPast WinnersRoger J. TraynorWitkin on Brief Writing
2:00 ? 3:30 Afternoon Round and Discussion with Judges
Rounds one and two of oral argument: April 10, 2010
The Traynor competition sometimes uses a "closed" universe of cases in which research is limited to a designated table of authorities. This is designed to allow the student participants (1) to focus on analyzing the key cases that are relevant to the problem, and (2) to have ample time to prepare a high quality brief by rewriting and editing their work until it is the best product of which they are capable. Sometimes, the competition uses an "open" universe of cases in which research is not limited to designated cases and there is no table of authorities. Briefs may cite and participants may argue any relevant published cases.
1:30 ? 1:50 Orientation for afternoon judges
The scoring procedure is explained in the rules of the competition. While each team will be assigned to brief either the appellant's side or the respondent's side of the case, all teams must also be prepared to argue the other side of the case without reliance on a brief from the opposing party.
ORAL ARGUMENT SCHEDULE
Final round of oral argument and awards: April 11, 2010
The problem is drawn from a real case in the California Court of Appeal. We have selected a case from that court because it is the appellate court in which the vast majority of California lawyers appear most frequently. Therefore,herve leger dress, it will be of greatest practical value to the students to brief and argue a case from that court. The issues in the actual case were closely contested, and neither side is favored for purposes of the problem.
4:30 Results Posted
IMPORTANT INFORMATION FOR FACULTY AND STUDENTS
Because the record used in the competition is based on an actual case and because unpublished opinions are easily accessible in computer databases, participants are prohibited from reading any unpublished opinion for any purpose. Oral argument judges will receive the record and a bench memorandum discussing the main California published decisions and statutes relevant to the problem.
Generally, the case involves two issues. Each team is expected to argue both issues in each round of oral argument. Failure to do so will result in disqualification. Thus, for example,ugg outlet, an appellant may not concede an issue.
Record and applications distributed: October 1, 2009
As in past competitions conducted by the California Young Lawyers Association, the Roger J. Traynor Award for oral argument will be based on the oral argument in the final round. The California Academy of Appellate Lawyers Award for brief writing will be based solely on the written brief. This award includes a cash prize from the California Academy of Appellate Lawyers. The Bernard E. Witkin Award for excellence in appellate advocacy will be based 50% on the brief and 50% on the oral argument scores in rounds one and two, but is limited to teams who rank in the top 60% on both the brief and the oral argument scores. All student competitors receive a discount voucher to purchase elements of the Witkin Library.
Registration due: December 1, 2009
RECORD AND TABLE OF AUTHORITIES
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Copyright 2005 B.E. Witkin Article Sixth Testamentary Trust
Copyright 2005 Thomson Information Services
Last updated
Monday, September 21, 2009
SATURDAY
THE PROBLEM
12:00 ? 1:30 Lunch
Oral arguments will be scored on the basis of quality of presentation, not on the merits of the case. The competition judges will be limited to justices and research attorneys of the Court of Appeal and experienced appellate attorneys. Every effort will be made to have each team argue before a member of the Court of Appeal at least once.
The purpose of the competition is to develop appellate advocacy skills and experience through the students' own analysis and work. Teams may only receive limited assistance from others in writing the brief or preparing oral argument. This means that the brief should be entirely student written and edited. Faculty members and others may not write or edit any part of the brief. General discussions of the issues between team members and others, evaluation and general critiques of the brief, and practice arguments between students in the same school are allowed.
The competition uses a qualifying system rather than an elimination system, and the competitors will argue both sides of the case. In order to assure that each oral argument is solely the work of the student presenting it, briefs must not be shared with any other school. A high-quality illustrative brief on each side may be distributed to the judges before oral argument and provided to the schools after the competition.
Oral advocacy alone is not sufficient to advance to the final round. To advance to the final round,uggs boots outlet, a team must have (1) a brief score in the top 75%, and (2) the highest or next highest combined oral argument score. The competition has been structured in this way for three primary reasons: (1) to recognize the significant role that briefs play in appellate advocacy, by using the brief score as a component of advancement to the final round; (2) to ensure that the best teams advance, by using a qualifying system rather than an elimination system; (3) to enable the competition to limit the judges to persons who are highly skilled and experienced in appellate practice.
9:30 ? 10:00 Orientation for students
BRIEFS
9:00 ? 9:30 Orientation for bailiffs
IMPORTANT DATES AND LOCATION
LIMITATIONS ON FACULTY PARTICIPATION
ROGER J. TRAYNOR CALIFORNIA APPELLATE MOOT COURT COMPETITION
10:00 Final Round and Awards Ceremony
The oral argument portion of the competition consists of three rounds of argument. All teams participate in round one on Saturday morning and round two on Saturday afternoon. Two teams advance to the final round on Sunday morning.
9:45 ? 10:15 Orientation for morning judges
10:30 ? 12:00 Morning Round and Discussion with Judges
SUNDAY
Each team may include two or three students. Because there are only two rounds of oral argument before the final round, and because only two students argue for the same side during a round of argument, it is not possible for all students on teams with three students to argue twice.
The Roger J. Traynor California Appellate Moot Court Competition was developed and conducted for nearly 30 years by the California Young Lawyers Association of the State Bar of California. The Witkin Legal Institute and Thomson/West are pleased to continue this proud tradition. In order to make the competition most educational and rewarding for students, we have structured the competition somewhat differently from other competitions. The following is an explanation of the reasons for these differences.
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