請教這個(gè)“bar”的含義

n. 條,棒,橫木,酒吧
v. 禁止,阻撓
[ 過去式barred 過去分詞barred 現(xiàn)在分詞barring 第三人稱單數(shù)bars ]
. 展開《21世紀(jì)大英漢詞典》
. 折疊《21世紀(jì)大英漢詞典》
bar1 [bɑ:]
n.
1. (木、金屬等的)條2. 1) (常用作柵欄、扣拴物、杠桿等的)桿，棒2) (窗、門等的)閂3) 【足球】(球門等的)橫木4) 【田徑】(跳高架等的)橫桿5) 【體操】單桿 b) 【芭蕾舞】(練功用的)把桿，扶手3. 1) (固體物質(zhì)的)長塊2) (長方形的)塊3) (橢圓形的)塊4. 1) (綬帶上表示受勛者曾參加過某次戰(zhàn)役或第二次獲同一勛章的)金屬帶；彩色勛帶2) (領(lǐng)章、肩章上的)軍階杠，表示軍階的(細(xì)金屬)線條(或帶)3) 【紋章學(xué)】(盾形紋章上的)橫條紋，平紋4) 【縫紉】5) (花邊上的)狹條連線6) (衣端或紐扣的)橫線針跡5. (光或色等形成的)線條，條紋，帶6. (港口、河口等處影響航行的)沙灘，沙洲7. 1) 柵，欄；障礙；路障，障礙物2) [復(fù)數(shù)]限制性規(guī)定8. 1) 售酒(有時(shí)也售飲料、食品)柜臺2) (帶輪子的)餐柜；酒柜3) (常帶輪子的)上酒小車4) 酒吧間5) (專售某種商品的)柜臺，專柜9. 1) 法庭(審判席、律師席或被告席的)圍欄2) (法庭中的)審判席，律師席(或被告席)3) 法庭4) (以前英國律師協(xié)會)分隔講師席和學(xué)員廳座的柵欄10. 1) 審判的場所2) [比喻]審判臺，法庭3) 制裁，譴責(zé)11. [the bar或the Bar]1) [總稱]律師界2) 律師職業(yè)12. 【法律】1) 權(quán)力要求(或訴訟)的中止(或失效)2) 足以使權(quán)力要求(或訴訟)中止(或失效)的抗辯(或反對)13. [英國英語](議院中的)圍欄14. 【音樂】1) 小節(jié)縱線(五線譜上的縱線，把五線譜分成小節(jié))2) 小節(jié)3) = double bar15. (取暖電爐的)供熱電阻絲16. 橇桿，橇杠，橇棍17. 1) (馬嚼子的)口銜鐵2) 裝口銜鐵的馬嘴部位，(馬上頜無齒部位)裝口銜處18. 【動物學(xué)】馬蹄壁彎端19. 【建筑學(xué)】窗格條，窗芯子；門中挺20. [英國俚語]一金鎊硬幣
vt.
1. 在…設(shè)置柵門(或柵欄)；閂上，閂(門、窗等)：例句: You should bar the door before retiring for the night.
你晚上睡前應(yīng)閂上門。Bar the barn door so the cows can't get out.
閂上牲口棚門以免牛跑出去。2. (用柵欄)阻擋，攔住，阻塞，封鎖(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. 擋??；阻撓，阻止，阻攔(常與from連用)：例句: They barred her entrance to the theatre.
他們阻止她進(jìn)劇場。Reporters were barred from the courtroom.
記者們被攔在法庭門外。4. 排斥，排擠，使在外，除去；禁止，不準(zhǔn)(常與from連用)：例句: He was barred from the contest.
他被排斥在比賽之外。They barred her participating.
他們禁止她參加。5. 把…排除在外不予考慮；不顧，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
把某種可能性排除在外6. 禁閉，關(guān)；使隔離：例句: They barred the reporters out of the courtroom.
他們把記者關(guān)在法庭門外。She barred herself in.
她把自己關(guān)在里面。7. 用線條畫(標(biāo))出，在…上劃(出)線條，飾條紋于[常用被動語態(tài)]：例句: cloth barred with blue stripes
藍(lán)色條紋布8. 【法律】(用法律手段)反對(或阻止、禁止)；中止(訴訟)的進(jìn)行；妨礙(權(quán)力要求)的提出；使喪失行使權(quán)力的資格：例句: The plaintiff's right to set aside the deed is barred by laches.
原告解約的權(quán)利由于遲遲不予行使而不得再次提出。9. 【音樂】用小節(jié)線把(樂譜等)分為小節(jié)10. [英國俚語]厭惡，反對(人或習(xí)慣等)：例句: I bar her smoking.
我討厭她吸煙。prep.除…之外，除外：例句: The most reliable car on the market, bar none.
市場上最耐用的汽車，每輛都可靠，無一例外。
近義詞:
hinder . shoal .
短語
1. at the bar在法庭上，受制裁2. bar none毫無例外地3. bar one (two, three, etc.)(對參賽的馬打賭時(shí)說)上面提到過的一(二、三等)匹馬不在其中4. be admitted to the bar[美國英語]= be called to the bar5. be called to the bar (或Bar)[英國英語]取得律師資格，當(dāng)律師6. be called within the bar[英國英語]被任命為皇室律師7. behind bars在監(jiān)籠中；在牢籠里(常與 be， go， put 連用)8. behind bolt and bar在獄中；在牢籠里[亦作 behind (the) bars]9. cross the bar死，去世10. go to the bar (或Bar)當(dāng)律師11. in bar of【法律】以阻止…；作為反對…的充分理由12. prop up the bar[口語]老是光顧某一特定的酒店，慣于去(專門酒吧)喝酒13. put (someone) behind bars把(某人)關(guān)押(或監(jiān)禁)，把(某人)投入監(jiān)獄14. read for the bar攻讀律師資格15. the bar of conscience良心的制裁16. the bar of public opinion輿論的制裁17. the prisoner at the bar被告18. won't (或wouldn't have a bar of)[澳大利亞、新西蘭口語]厭惡；不能容忍
變形:
vt.barredbarring
bar2 [bɑ:] n.【魚類】鷹石首魚(產(chǎn)于地中海)
bar3 [bɑ:]
n.
1. 【力學(xué)】巴(壓強(qiáng)單位)2. 【聲學(xué)】巴(聲壓單位)[參見microbar，略作 b]
bar4 [bɑ:] n.[美國方言]蚊帳 (= mosquito net)
bar5 [bɑ:] n.[蘇格蘭英語]1) 滑稽的故事(或事情)2) 玩笑[亦作 baur, bawr]
BARabbr.Browning automatic rifle 勃朗寧自動步槍
Bar [bɑ:] 巴爾(黑山共和國南部港市)
Bar.
abbr.
1. Barrister2. 【圣經(jīng)】Baruch
bar.
abbr.
1. barometer2. barometric3. barrel4. barrister
BAr.abbr.Bachelor of Architecture 建筑學(xué)士
以上來源于: 《21世紀(jì)大英漢詞典》英漢翻譯 英英翻譯
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
以上來源于: WordNet網(wǎng)絡(luò)釋義展開
折疊
bar..
1. 棒材
『 采購也英語 』-101個(gè)熱處理常用英文詞匯[采... ...
test specimen 試樣
bar 棒材
stock 原料 ...
http://www.purchaser.cn-
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2. 扁枝
工業(yè)漢英詞典二 ...
扁頭螺絲 flat head screw
扁枝 bar
扁鑿 flat chisel ...
yahoo3.net- 基于623個(gè)網(wǎng)頁
3. 橫杠
Browning Automatic Rifle (BAR)(勃朗寧自動步槍)
http://www.51chongdian.net-
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4. 小節(jié)，拉桿
三弦音樂論壇 - Powered by Discu... ...
Band 存儲單元
Bar 小節(jié)，拉桿
BAR barye 微巴 ...
http://www.hificd.com-
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bar..棒材 | 扁枝 | 橫杠 | 小節(jié)，拉桿
bar
1. 棒材
『 采購也英語 』-101個(gè)熱處理常用英文詞匯[采... ...
test specimen 試樣
bar 棒材
stock 原料 ...
http://www.purchaser.cn-
基于2466個(gè)網(wǎng)頁
2. 扁枝
工業(yè)漢英詞典二 ...
扁頭螺絲 flat head screw
扁枝 bar
扁鑿 flat chisel ...
yahoo3.net- 基于623個(gè)網(wǎng)頁
3. 橫杠
Browning Automatic Rifle (BAR)(勃朗寧自動步槍)
http://www.51chongdian.net-
基于605個(gè)網(wǎng)頁
4. 小節(jié)，拉桿
三弦音樂論壇 - Powered by Discu... ...
Band 存儲單元
Bar 小節(jié)，拉桿
BAR barye 微巴 ...
http://www.hificd.com-
基于513個(gè)網(wǎng)頁
horizontal bar..單杠 | 單杠 | 單桿 | 水平條
horizontal bar..單杠 | 單杠 | 單桿 | 水平條
horizontal bar
1. 單杠
The Olympic Games_Lest We... ...
Parallel Bars 雙杠
Horizontal Bar 單杠
Uneven Bars 高低杠 ...
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2. 單杠
Wikipedia:傳統(tǒng)百科全書條目/大英簡明百科/運(yùn)動 ...
霍根 Hogan, Ben
單杠 horizontal bar
霍恩斯比 Hornsby, Rogers ...
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3. 單桿
奧運(yùn)特輯（三）：體操專用詞匯NO.3 ...
handstand with swing 擺動倒立
horizontal bar 單桿
harness 保護(hù)帶 ...
bbs.edulife.com.cn- 基于11個(gè)網(wǎng)頁
4. 水平條
可靠性專業(yè)術(shù)語集綿 ...
Horiz. Center 水平居中
Horizontal Bar 水平條
Identifier 標(biāo)識符 ...
http://www.kekaoxing.com-
基于7個(gè)網(wǎng)頁
bar chair..酒吧椅 | 鋼筋座
bar chair..酒吧椅 | 鋼筋座
bar chair
1. 酒吧椅
; 萬豪家俱系列有限公司 - 銷售時(shí)款酒吧椅(Bar Chair)，歡迎親臨參觀。
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2. 鋼筋座
詞博科技英語[科技詞匯[38001-39000](... ...
bar chain 桿鏈
bar chair 鋼筋座
bar chamfering machine 棒材倒角機(jī) ...
http://www.cibo.biz-
基于2個(gè)網(wǎng)頁
bar phone..直板手機(jī)
bar phone..直板手機(jī)
bar phone
直板手機(jī)
手機(jī)詞匯知多少描述 ...
語音提示 voice prompt
直板手機(jī) bar phone
翻蓋手機(jī) clamshell phone /flip phone ...
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profiled bar..異型鋼材 | 型鋼 異型鋼材 | 型鋼 | 異形鋼材
profiled bar..異型鋼材 | 型鋼 異型鋼材 | 型鋼 | 異形鋼材
profiled bar
1. 異型鋼材
幫我找找 鋼鐵業(yè)的英語詞匯 啊_百度知道 ...
shavings 剃邊
profiled bar 異型鋼材
shape, section 型鋼 ...
zhidao.baidu.com- 基于1000個(gè)網(wǎng)頁
2. 型鋼 異型鋼材
冶金專業(yè)詞匯中英文對照表 ...
shavings 剃邊
profiled bar 型鋼 異型鋼材
shape, section 型鋼 ...
norshell.edianlu.com- 基于61個(gè)網(wǎng)頁
3. 型鋼
冶金詞匯英語翻譯(P2) ...
profile 輪廓
profiled bar 型鋼
profiled roll 有槽軋輥 ...
airencn.com- 基于59個(gè)網(wǎng)頁
4. 異形鋼材
機(jī)械英漢詞典（P-4） ...
profile-turning lathe 仿形車床
profiled bar 異形鋼材
profiled iron 異形鋼，型鋼，型鐵 ...
http://www.mapeng.net-
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sand bar..沙洲 | 沙壩 | 沙灘 | 砂洲
sand bar..沙洲 | 沙壩 | 沙灘 | 砂洲
sand bar
1. 沙洲
英語環(huán)境專業(yè)術(shù)語2 ...
sand （1）砂粒，（2）沙
sand bar沙洲；沙壩
sand dune沙丘 ...
http://www.waimaozu.com-
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2. 沙壩
詞匯術(shù)語網(wǎng) - 專業(yè)詞匯術(shù)語,翻譯詞匯,詞匯翻譯,... ...
sand bank 沙灘
sand bar 攔江沙
sand blast 噴砂 ...
http://www.zxfy.net-
基于59個(gè)網(wǎng)頁
3. 沙灘
免費(fèi)專業(yè)英語詞匯下載 ...
沙灘 sand bank
攔江沙 sand bar
噴砂 sand blast ...
http://www.scientrans.com-
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4. 砂洲
航海及海運(yùn)專業(yè)詞匯英語翻譯(S) ...
sand bank 沙灘
sand bar 攔江沙
sand blast 噴砂 ...
http://www.zftrans.com-
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hexagonal bar..六角金屬枝 | 六角鋼
hexagonal bar..六角金屬枝 | 六角鋼
hexagonal bar
1. 六角金屬枝
機(jī)械工程詞匯 ...
內(nèi)彎邊 concave edge
六角金屬枝 hexagonal bar
六角匙 Allen key ...
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2. 六角鋼
冶金詞匯接龍 ...
square bar 方鋼
hexagonal bar 六角鋼
axle steel 車軸鋼 ...
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support bar..跨梁 | 支撐桿 | 支持桿
support bar..跨梁 | 支撐桿 | 支持桿
support bar
1. 跨梁
研究觀察發(fā)現(xiàn)，教師面對電子白板有三階段的改變 (見 表一)：「制式講解」(Supported didactic)、「逐漸互動」(Interactive)、「增強(qiáng)互動」(Enhanced interactivity)的階段改變。
inservice.edu.tw- 基于1000個(gè)網(wǎng)頁
2. 支撐桿
有機(jī)化學(xué)中英文對照（三） ...
Porous layer open tubular column,PLOT 多孔層空白柱
Support coated open tubular column,SCOT 涂載體空白柱
Packed capillary column 填充毛細(xì)管柱 ...
http://www.surfaces.com.cn-
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3. 支持桿
煉油行業(yè)的專業(yè)英語術(shù)語競賽，獎勵多多 - 『 石油... ...
stopper 限位板
support bar 支持桿
seal pan 受液盤 ...
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navigation bar..導(dǎo)航欄 | 巡覽列 | 導(dǎo)航條
navigation bar..導(dǎo)航欄 | 巡覽列 | 導(dǎo)航條
navigation bar
1. 導(dǎo)航欄
Navigation Bar（導(dǎo)航欄）：插入一組圖像，用于在整個(gè)站點(diǎn)中導(dǎo)航。
hi.baidu.com- 基于747個(gè)網(wǎng)頁
2. 巡覽列
計(jì)算機(jī)與網(wǎng)絡(luò)英語詞匯(N1) - 樂學(xué)網(wǎng)翻譯頻道 ... ...
navigation 巡覽
navigation bar 巡覽列
navigation interface 巡覽界面 ...
http://www.szdmz.com-
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3. 導(dǎo)航條
= 導(dǎo)航條（Navigation Bar）：用來創(chuàng)建導(dǎo)航條?？梢允褂冒粹o或文字形式，從當(dāng)前頁面鏈向站點(diǎn)里的別的頁面，比如在Web站點(diǎn)結(jié)構(gòu)里的父層、當(dāng)前層或子層。
http://www.webasp.net-
基于24個(gè)網(wǎng)頁
Time bar..時(shí)效喪失 | 時(shí)效 | 時(shí)間條 | 訴訟時(shí)
Time bar..時(shí)效喪失 | 時(shí)效 | 時(shí)間條 | 訴訟時(shí)
Time bar
1. 時(shí)效喪失
物流行業(yè)術(shù)語的英文翻譯 ...
Tier limit (limitation) 層數(shù)限制
Time bar 時(shí)效喪失
Time charter 期租 ...
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2. 時(shí)效
航海及海運(yùn)專業(yè)英語詞匯(T3)—生命經(jīng)緯 ...
Time Bar of Maritime Lien 船舶優(yōu)先權(quán)時(shí)效
Time Bar 時(shí)效
time bargain 期貨交易 ...
http://www.biox.cn-
基于29個(gè)網(wǎng)頁
3. 時(shí)間條
在游戲中，敵我雙方的戰(zhàn)斗會以浮動回合制進(jìn)行，在戰(zhàn)斗中，每個(gè)角色都有TIME BAR（時(shí)間條），戰(zhàn)斗時(shí)會從不同的速度上升，首先攢滿的人便可以選擇行動，當(dāng)指令完成后，時(shí)間條便會重置零位置，等待時(shí)間條攢滿才能進(jìn)行下一次...
bbs1.windy8.com- 基于4個(gè)網(wǎng)頁
4. 訴訟時(shí)
海運(yùn)術(shù)語之二--流浪的風(fēng) ...
無線電話頻率 VHF
訴訟時(shí) time bar
航次租船 單航次租船 single trip charter ...
haoblog.com- 基于2個(gè)網(wǎng)頁
相關(guān)詞組
隱藏相關(guān)詞組
例句與用法
1. He is the best singer in the world, bar none.
他是全世界最佳歌手，無人能比。
dict.cn
2. LORRIE: What are bar vouchers?
羅莉：什么是吧臺抵用券？
new.enread.com
3. Gibt es in der N?he eine Bar?
附近有酒吧嗎？
http://www.liang8.cn

會計(jì)專業(yè)英語翻譯，急~~

微觀經(jīng)濟(jì)學(xué)和FISH - 本量利分析
FISH應(yīng)該是一個(gè)什么呢。FISH本意是魚的意思，但這里肯定不是，我覺得是一個(gè)縮寫。
我繼續(xù)查下，等更新！
順便給你一些會計(jì)專業(yè)詞匯中英對照
政治風(fēng)險(xiǎn) political risk
再開票中心 re-invoicing center V&W @ ?0_ i F-[
現(xiàn)代管理會計(jì)專門方法 special methods of modern management accounting
現(xiàn)代管理會計(jì) modern management accounting';n ? s d c _ w
提前與延期支付 Leads and Lags | G.| ` g |1U q
特許權(quán)使用管理費(fèi) fees and royalties
跨國資本成本的計(jì)算 the cost of capital for foreign investments
跨國運(yùn)轉(zhuǎn)資本會計(jì) multinational working capital management:b T a.f #r3u
跨國經(jīng)營企業(yè)業(yè)績評價(jià) multinational performance evaluation@ F-F F p7Y W+K
經(jīng)濟(jì)風(fēng)險(xiǎn)管理 managing economic exposure !I w V+I b8y y*D Z%`
交易風(fēng)險(xiǎn)管理 managing transaction exposure
換算風(fēng)險(xiǎn)管理 managing translation exposure F(n u i w8g T A
國際投資決策會計(jì) foreign project appraisal%{6[+A U1U
國際投資決策會計(jì) foreign project appraisal%I6n { N d;C i'K3D U
國際存貨管理 international inventory management Q9d Z7O3C*z t n1@"b `
股利轉(zhuǎn)移 dividend remittances
公司內(nèi)部貸款 inter-company loans
凍結(jié)資金轉(zhuǎn)移 repatriating blocked funds0B G&n.E {&f%W
凍結(jié)資金保值 maintaining the value of blocked funds
調(diào)整后的凈現(xiàn)值 adjusted net present value
配比原則 matching G+R;$b f G D3n
旅游、飲食服務(wù)企業(yè)會計(jì) accounting of tourism and service
施工企業(yè)會計(jì) accounting of construction enterprises W1P)R U+W:? P
民航運(yùn)輸企業(yè)會計(jì) accounting of civil aviation transportation enterprises M v"J G W!~ [2Z
企業(yè)會計(jì) business accounting!V7b*V+M t#a,P P T2V
商品流通企業(yè)會計(jì) accounting of commercial enterprises
權(quán)責(zé)發(fā)生制原則 accrual basis
農(nóng)業(yè)會計(jì) accounting of agricultural enterprises
實(shí)現(xiàn)原則 realization principle
歷史成本原則 principle of historical cost h j z N/J3` L!
外商投資企業(yè)會計(jì) accounting of enterprises with foreign investment
通用報(bào)表 all-purpose financial statements g N,M$p R f6M2G
鐵路運(yùn)輸企業(yè)會計(jì) accounting of rail way transportation enterprises
所有者權(quán)益 owners equity
w4n8u-u F9z;D 所有者權(quán)益 owners equity+E+Q9v;g t y i(Y
實(shí)質(zhì)量于形式 substance over form
修正性慣例 principle of exceptions
信息系統(tǒng)論 information system perspective
相關(guān)性原則 relevance;S X o N t X y
微觀會計(jì) micro-accounting u6n"~ C O O%Y Z+a z&A
客觀性原則 objectivity;N )[ y+i
可比性原則 comparability
謹(jǐn)慎性原則 prudence
金融企業(yè)會計(jì) accounting of financial institutions ] | f L { Y p
交通運(yùn)輸企業(yè)會計(jì) accounting of communication and transportation enterprises
建設(shè)單位會計(jì) accounting of construction units
記賬本位幣 recording currency y J&X-o ] u
計(jì)量屬性 measurement attributes U P+^&h v w*B)t
及時(shí)性原則 timeliness
貨幣計(jì)量 monetary measurement P 4a9^3f l
會計(jì)準(zhǔn)則 accounting standards
會計(jì)主體 accounting entity
會計(jì)職業(yè)道德 accounting professional ethics
會計(jì)職能 functions of accounting q T b M%N j E
會計(jì)預(yù)測 accounting forecasting
會計(jì)要素 accounting elements K-f ?iK&s f }%z
會計(jì)研究 accounting research
會計(jì)學(xué)科體系 accounting science system k P*U;I5T | t L G,U
會計(jì)學(xué) accounting
會計(jì)信息 accounting information
會計(jì)任務(wù) targets of accounting activities-m }5?)Q w(P V(B
會計(jì)人員 accounting personnel
會計(jì)確認(rèn) accounting recognition
會計(jì)目標(biāo) accounting objective
會計(jì)理論結(jié)構(gòu) theoretical structure of accounting#T6U E1_ b o'r
會計(jì)理論 accounting theory
會計(jì)控制 accounting control n4z @0c Y4^ c
會計(jì)決策 accounting decision making
會計(jì)監(jiān)督 accounting supervision n Z#N!} P9y W U7d
會計(jì)假設(shè) accounting assumption @6e#e w R R7Q&~
會計(jì)記錄 accounting records
會計(jì)計(jì)量 accounting measurement I ` F N A g
會計(jì)機(jī)構(gòu) accounting department
會計(jì)環(huán)境 accounting environment;}"V5 o H$v(u n G
會計(jì)核算 financial accounting/p M N |-z
會計(jì)管理體制 system of accounting administration
會計(jì)分期 accounting periods
會計(jì)對象 accounting object R u2V x v v
會計(jì)等式 accounting equation
會計(jì)本質(zhì) nature of accounting
會計(jì)報(bào)表 accounting statements
宏觀會計(jì) macro-accounting
會計(jì) accounting
匯總報(bào)表 combination statements j2Z N c0l m Q?
劃分資本性支出與收益性支出原則 distinguishment between capital expenditure and revenue expenditure ] ["a4B$v I!@.w1B
合并報(bào)表 consolidated financial statements
管理活動論 management activities perspective
管理會計(jì) management accounting y4m9Z)W ^ u N5N$d g0K
管理工具論 management tool perspective'I L j6^ q4W m!F M
股份制企業(yè)會計(jì) accounting of stock companies
公認(rèn)會計(jì)原則 generally accepted accounting principle, GAAP l n E U9O
公共會計(jì) public accounting
工業(yè)會計(jì) accounting of industrial enterprises
個(gè)別報(bào)表 individual statements
高新技術(shù)企業(yè)會計(jì) accounting of high technology enterprises
負(fù)債 liability:n B'? b E q g%J C w9E q
費(fèi)用 expense
反饋價(jià)值 feedback value
對外經(jīng)濟(jì)合作企業(yè)會計(jì) accounting of foreign economic cooperation enter prises
對外報(bào)表 external statements5H5^7{ u J U i
對內(nèi)報(bào)表 internal statements
一致性原則 consistency:Z#Y"f4X!n R/{(B
藝術(shù)論 art perspective
房地產(chǎn)開發(fā)企業(yè)會計(jì) accounting of real estate enterprises
郵電通信企業(yè)會計(jì) accounting of post and telecommunication enterprises
預(yù)測價(jià)值 forecast value'A'`$T _9O S)B,c
真實(shí)與公允 true and fair view _ X&w7h9i | T&D3m S
持續(xù)經(jīng)營 going concern
成本報(bào)表 cost statement5q7f"v z.x5Y
財(cái)務(wù)會計(jì)原則 financial accounting principles B r z k a x1O ^;8X'p e e
財(cái)務(wù)會計(jì)概念框架 financial accounting conceptual framework
財(cái)務(wù)會計(jì) financial accounting
政府及非營利組織會計(jì) governmental and non-profit organization accounting1e y(p/a9Y s2Z4d3}
重要性原則 materiality S x t] }!] q
專用報(bào)表 special purpose financial statements
資產(chǎn) assets
資金 funds6hw.U j0c C F2p f1EG
資金運(yùn)動 funds movement
財(cái)務(wù)報(bào)告 financial report6x'x9z0w ~9@ B
財(cái)務(wù)報(bào)表要素 elements of financial statements){ n*N n B _ S
財(cái)務(wù)報(bào)表 financial statements L1p P { P f
幣值穩(wěn)定假設(shè) constant-dollar assumption
保險(xiǎn)企業(yè)會計(jì) accounting of insurance companies
收入的確認(rèn) recognition of revenue
公司債券發(fā)行價(jià)格 corporate bond issuing price
固定資產(chǎn)折舊 depreciation of fixed assets y3p,t(j B7c+E1i-o { |
可轉(zhuǎn)換債券 convertible bonds
公司債券利息攤銷,F l!t*K&R A V n
加速折舊法 accelerated depreciation methods v(` Y q P z
營業(yè)外收支凈額 c0i L ]1k k"_4`
公司債券利率 interest rate on debenture4D P u)y#C
應(yīng)收賬款出借 assignment of accounts receivable T U w!x Z/?
無擔(dān)保債券 debenture bonds'P'k f J J
后進(jìn)先出法 last-in, first-out, LIFO
其他貨幣資金
應(yīng)付票據(jù)貼現(xiàn) discount on notes payable Y Z KN5E;v G/S
先進(jìn)先出去 first-in, first-out縮寫FIFO
在發(fā)建工程 constructions in process B2e H7];c { @s
固定資產(chǎn)更換與改良 improvements and replacements of fixed assets
實(shí)地盤存制 periodic inventory system0z#r W X/N
收益總括觀點(diǎn) all-inclusive concept of income
損益表法 O)Z j e-u e^ P0D2C
可變現(xiàn)凈值法 net realizable value X)G a+b h-} i g7j
應(yīng)付福利費(fèi)
基本業(yè)務(wù)利潤
固定資產(chǎn)擴(kuò)建 additions of fixed assets
應(yīng)收賬款出售 sale or factoring of accounts receivable
或有負(fù)債 contingent liability
銷貨退回與折讓 sales returns and allowances
零售價(jià)格法 retail method(Q D#s"q c7q F D
現(xiàn)金折扣 cash discount @ Y N _ S ^8]z
特定履行法)n n H"S1~ R d2F
其他業(yè)務(wù)利潤)y H C Z `o!W
公司債券 bonds payable
銷售法 sale method
應(yīng)付票據(jù) notes payable
認(rèn)股權(quán) stock rights6+W/H%U h V l G
固定資產(chǎn)修理 repairs and maintenance of fixed assets l+v-x K 6\%|
有擔(dān)保債券 mortgage bonds
銷售費(fèi)用 selling expenses f:W J5F j e r
應(yīng)付股利 dividends payable J ] p%U8W t XF s u*b
應(yīng)收票據(jù) notes receivable t7d/q z+T I s6J H. g
無形資產(chǎn) intangible assets
收款法 collection method
所得稅 income tax
流動負(fù)債 current liabilities a7H [" [ D
生產(chǎn)法 production method
計(jì)劃成本核算 j2j } v*e d x e'P A
廢棄和生置法 retirement and replacement method
盤存法 inventory method w y m$t4X C-Q d0h
流動資產(chǎn) current assets
購貨折扣 purchases discounts;?.M J Q*|8^;i4v
商譽(yù) goodwill
應(yīng)收賬款 accounts receivable!| I M;Y u u*P
投資收益 investment income
營業(yè)利潤 operating income7} M9M)| L4h R }2I3s {
預(yù)提費(fèi)用
股本 capital stockM J6[7x c7J Z o
公司債券償還 redemption of bonds9f a g x'm-A/m h*q
壞賬 bad debts
固定資產(chǎn)重估價(jià) revaluations of fixed assets
銀行存款 cash in bank
固定資產(chǎn) fixed assets
利潤總額# C9r U U k H
利益分配 profit distribution
應(yīng)計(jì)費(fèi)用 accrued expense
商標(biāo)權(quán) trademarks and trade names b&f Z e A ^ [ Y
全部履行法
凈利潤 net income H n ~ X I ^.h
應(yīng)付利潤 profit payablec1n!u N U1G
未分配利潤2_3Z,Z M'~ x
收益?zhèn)? income bonds
*? x,Y6
利息資本化 capitalization of interests
預(yù)付賬款 advance to supplier
其他應(yīng)收款 other receivables1i*@ ] d n i u$d2F$e+z
現(xiàn)金 cash
A&k3L F
公司債券發(fā)行 corporate bond floatation*f `%B!v R)c |;N
應(yīng)付工資 wages payable
實(shí)收資本 paid-in capital ? Z j e @ W
盈余公積 surplus reserves3l F#p'?&J q#@ h
管理費(fèi)用 ^&| l S4C"G
土地使用權(quán))H D)b:i W7k-T
股利 dividend
應(yīng)交稅金 taxes payable
負(fù)商譽(yù) negative goodwill)H F U5O O C ?$] U
費(fèi)用的確認(rèn) recognition of expense
短期投資 temporary investment
短期借款 short-term loans w0B ?1K.} x h
遞延資產(chǎn) deferred charges c T d#.o
低值易耗品4t8e ]1c t(E ^ H)w
當(dāng)期經(jīng)營觀點(diǎn) current operating concept of income
待攤費(fèi)用)O ,B o m `%n
待核銷基建支出[舊] H Kh&o d K g%g8u;j
待處理流動資產(chǎn)損失
待處理固定資產(chǎn)損失
存貨銷售的影響 effects of inventory errors g$Y Q#{ {"Z v.?
折舊[舊] I _6C j.j.k u(h
折舊方法 depreciation method
折舊率 depreciation rate
支出 payment
直線法 straight-line6_ Z D e[6{#H8h"L d)~
職工福利基金 welfare fund
專項(xiàng)撥款【舊】0g K n5` ]7k6K
專利權(quán) patents3r P w `:@7d0L @
住房基金 housing fund
重置成本法 replacement costing+o*J z;w-R M
專項(xiàng)物資[舊]
專項(xiàng)資產(chǎn)【舊】
專有技術(shù) know-how j9E S o)_ F V {
專營權(quán) franchises)A ] | G M g I i a
資本公積 capital reserves
資產(chǎn)負(fù)債表 balance sheet Km3] {-h3q
資金占用和資金來源[舊] h"S s S R q
自然資源 natural resources
存貨 inventory
y j C;L C%H
償債基金 sinking fund a V B H P
長期應(yīng)付款 long-term payables L+a/P(Q g y
長期投資 long-term investments
長期借款 long-term loans
長期負(fù)債 long-term liability of long-term debt
財(cái)務(wù)費(fèi)用 financing expenses
撥定留存收益 appropriated retained earnings p.h-b Z*_ | n W
標(biāo)準(zhǔn)成本法 standard costing
變動成本法 variable costing$s&v-x Q P ] F5~
比例履行法 A h S2b Y"O q
包裝物
版權(quán) copyrights
匯總原始憑證 cumulative source document．匯總記賬憑證核算形式 bookkeeping procedure using summary vouchers R l#~ _ ~7y N J
工作底稿 working paper P0R7t'E I n9a"P T
復(fù)式記賬憑證 multiple account titles voucher
復(fù)式記賬法 Double entry bookkeeping
復(fù)合分錄 compound entry
劃線更正法 correction by drawing a straight ling
匯總原始憑證 cumulative source document．會計(jì)憑證 accounting document． H(a X!u2pY'k&@.g
會計(jì)科目表 chart of accounts
會計(jì)科目 account title
紅字更正法 correction by using red ink4L @,w%^ g H
會計(jì)核算形式 bookkeeping procedures
過賬 posting q7[ q `'P;W
會計(jì)分錄 accounting entry Y9p"e o6|2s
會計(jì)循環(huán) accounting cycle
會計(jì)賬簿 Book of accounts
活頁式賬簿 loose-leaf book-v ? [6oy*b
集合分配賬戶 clearing accounts/e h B j1e V G
計(jì)價(jià)對比賬戶 matching accounts a T4n;u W/y S
記賬方法 bookkeeping methods
記賬規(guī)則 recording rules
記賬憑證 voucher
記賬憑證核算形式 Bookkeeping procedure using vouchers
記賬憑證匯總表核算形式 bookkeeping procedure using categorized account summary h Y1h a A q }
簡單分錄 simple entry
結(jié)算賬戶 settlement accounts7^ ?1e S.~4E E b-d
結(jié)賬 closing account v)U,Q( Y2r @ G$U+W
結(jié)賬分錄 closing entry
借貸記賬法 debit-credit bookkeeping
局部清查 partial check
卡片式賬簿 card book
跨期攤提賬戶 inter-period allocation accounts
累計(jì)憑證 multiple-record document．聯(lián)合賬簿 compound book u$w0] z U.Z7@ P |
明細(xì)分類賬簿 subsidiary ledger
明細(xì)分類賬戶 subsidiary account
盤存賬存 inventory accounts%f-u r,U/U m3i Q7k
平行登記 parallel recording R e Y c { t O m
全面清查 complete check$o ~9E1i E ? @ ^)p
日記總賬 combined journal and ledger$^0j J D v n a w `
日記總賬核算形式 bookkeeping procedure using summarized journal
三式記賬法 triple-entry bookkeeping A u"Y @ f"S6`3t ]
實(shí)賬戶 real accounts3r | *A&O*Z w1l.T { K
試算表 trial balance*v u Y!t.B n+B w X
試算平衡 trial balancing e s ~ a&|X
收付記賬法 receipts-payment bookkeeping
收款憑證 receipt voucher
損益表賬戶 income statement accounts
通用記賬憑證 general purpose voucher
通用日記賬核算形式 bookkeeping procedure using general journal u r I.u } C/c
外來原始憑證 source document．nbspfrom outside
現(xiàn)金日記賬 cash journal+z:}/r ]%w6z1f!~
虛賬戶 nominal accounts
序時(shí)賬簿 book of chronological entry n Q5k I'E f3 h
一次憑證 single-record document．銀行存款日記賬 deposit journal
永續(xù)盤存制 perpetual inventory system
原始憑證 source document．暫記賬戶 suspense accounts r K2g e s6]
增減記賬法 increase-decrease bookkeeping
債權(quán)結(jié)算賬戶 accounts for settlement of claim M v L U3p s } O'B:G
債權(quán)債務(wù)結(jié)算賬戶 accounts for settlement of claim and debt5C4H-z5[ b x)J& Z {
債務(wù)結(jié)算賬戶 accounts for settlement of debt V n G O6d n$o.Q1y
賬戶 account;p6L m s M ^;@
賬戶編號 Account number s Y K G 4` m%]
賬戶對應(yīng)關(guān)系 debit-credit relationship4y#a b/C%y j s
賬項(xiàng)調(diào)整 adjustment of account G"c G8a c9? C f
專用記賬憑證 special-purpose voucher
轉(zhuǎn)回分錄 reversing entry
資金來源賬戶 accounts of sources of funds
資產(chǎn)負(fù)債賬戶 balance sheet accounts1_%Q J4V d0x3w
轉(zhuǎn)賬憑證 transfer voucher W K V H9i r O
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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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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.