形容詞
1. My mother is very subject to headaches.
我母親動不動就頭痛。
2. The prices are subject to change.
價(jià)格可能有變動。
及物動詞
1. subject的意思
1. The suspect was subjected to cross-examination at the police station.
嫌犯在警察局受到盤問。
名詞
1. subject的解釋
1. He has read many books on the subject.
他看過許多關(guān)于這一方面的書。
查找圖書
subject在線翻譯
A：Excuse me. Can you tell me how to find some books on social science?
請問，能告訴我怎樣查找社會科學(xué)書籍嗎？
B：Sure. You see all these little drawers here and all the way around the walls?
當(dāng)然。你看到靠墻排列的這一個(gè)個(gè)小抽屜了嗎？
A：Yes.
看見了。
B：These drawers contain cards describing every book in our library. Together they constitute the library’s “card catalog”.You can see that each drawer runs from one part of the alphabet to another. For example, this drawer goes from SCA to SCM.
這些抽屜里裝著這本圖書館所有圖書的卡片，它們構(gòu)成了圖書館的“卡片目錄”。你可以看出每只抽屜都是從字母表中的一部分排到另一部分。比如說這只抽屜，就是從SCA 排到SCM。
A：So if I’m looking for a look called A History of Western Society, I’d just look under “A”.
這么說，如果我要找一本《西方社會史》的話，就在“A”的分類下找。
B：No. You’d look under “W”. The articles “a” and “the” don’t count in our alphabetization, and card are generally omitted for extremely common words and phrases such as “history of”, “introduction to”, “story of” and so forth.
不。應(yīng)該“W”下找。冠詞“a”和“the”不包括在字母排列中。一般來說，目錄卡片往往省略一些特別常用的詞和詞組。如“history of”，“introduction to”，“story of”等等。
A：What if I don’t know the title of the book?
如果不知道書名怎么辦？
B：When you can look under the author’s name.
那你可以在作者名下找。
u0039u0031u0031u67E5u8BE2u00B7u82F1u8BEDu5355u8BCD
A：Could you give me an example?
能舉個(gè)例子嗎？
B：Suppose you want to find a book by your professor, William Smith. You’d look under SMITH and then WILLIAM. Since that’s a very common name, you may have to go through several “William Smith” until you come to the one who wrote book on the subject you’re interested in.
假如你要找一本你的導(dǎo)師威廉?史密斯教授寫的書，你可以在SMITH 欄下尋找，由于William Smith 是一個(gè)很常見的姓名，你可能得查閱很多William Smith 才能找到你所感興趣的書的那位William Smith。
稅收
subject
A：my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it?
我公司馬上就要營業(yè)了，能介紹一下營業(yè)稅的知識嗎？
B：I will try my best. Generally speaking ,the business tax is levied on the taxable service ,the transfer of intangible asset and sale of the immovable property within china .
盡我所能吧！一般地說，提供應(yīng)稅業(yè)務(wù)、轉(zhuǎn)讓無形資產(chǎn)和出賣不動產(chǎn)都要交納營業(yè)稅。
A：what do you mean by the taxable services?
什么是應(yīng)稅業(yè)務(wù)？
u0039u0031u0031u67E5u8BE2u00B7u82F1u8BEDu5355u8BCD
B：they are the definite items stipulated by the law, such as the transportation, construction, finance , insurance and the like .they do not include the processing, repairs, and replacement services, for they are subject to the value added tax.
稅法有明確的規(guī)定。比如交通運(yùn)輸、建筑安裝、金融保險(xiǎn)等。不包括加工、修理、修配業(yè)務(wù)，因?yàn)樗鼈円U增值稅。
A：it is easy to understand the immovable property, but what do you mean by the intangible asset?
不動產(chǎn)好理解，無形資產(chǎn)指什么？
B：it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on.
指各種專有權(quán)，如專利權(quán)、專有技術(shù)版權(quán)、商標(biāo)等。
A：what about the tax base?
計(jì)稅收入如何確定？
B：in most case, it is the total consideration received, including additional fees and charges.
大多數(shù)情況下指全部價(jià)款包括價(jià)外費(fèi)用。
A：does that include the turnover received in advance?
預(yù)收的價(jià)款也計(jì)算在內(nèi)嗎？
B：yes, it does in the case of transfer of the intangible assets or immovable property .
對于無形資產(chǎn)和不動產(chǎn)是這樣。
A：and what about the donation?
無償贈送吶？
B：the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority.
不動產(chǎn)的無償贈送要視同銷售，不過計(jì)稅額要經(jīng)過核定。
A：what can we do if we receive turnover in the form of foreign currency?
收款是外幣怎么辦？
B：you can transfer the foreign currency into Reminbi at exchange rate based upon either the date or the first day of the month, that the Taxable item happened .
按收入當(dāng)日或當(dāng)月一日的匯率換算。
A：how about the tax rate?
營業(yè)稅稅率是多少？
subject
B：in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%.
一般是3%到達(dá)5%，娛樂業(yè)是5%到20%。
A：what you have said is very helpful, thank you.
您說的對我太有幫助了，謝謝！
1. 主題;題目;話題;題材;問題
The subject of something such as a conversation, letter, or book is the thing that is being discussed or written about.
e.g. It was I who first raised the subject of plastic surgery.
是我第一個(gè)提到整形手術(shù)這個(gè)話題的。
e.g. ...the president's own views on the subject.
總統(tǒng)在此問題上的個(gè)人觀點(diǎn)
2. (批評、學(xué)習(xí)、調(diào)查的)對象
Someone or something that is the subject of criticism, study, or an investigation is being criticized, studied, or investigated.
subject什么意思
e.g. Over the past few years, some of the positions Mr. Meredith has adopted have made him the subject of criticism...
在過去的幾年里，梅雷迪思先生所采取的某些立場使他成為了批評的對象。
e.g. He's now the subject of an official inquiry.
他現(xiàn)在是官方調(diào)查的對象。
3. (知識、研究)領(lǐng)域;(尤指)學(xué)科，科目，課程
A subject is an area of knowledge or study, especially one that you study at school, college, or university.
subject什么意思
e.g. Surprisingly, mathematics was voted their favourite subject.
令人驚訝的是，數(shù)學(xué)課被選為他們最喜歡的科目。
e.g. ...a tutor in maths and science subjects.
輔導(dǎo)數(shù)學(xué)和理科課程的家教
4. 研究對象;實(shí)驗(yàn)對象
In an experiment or piece of research, the subject is the person or animal that is being tested or studied.
subject
e.g. 'White noise' was played into the subject's ears through headphones...
讓受試者通過耳機(jī)聽“白噪聲”。
e.g. Subjects in the study were asked to follow a modified diet.
要求研究對象按改進(jìn)的食譜進(jìn)食。
5. (藝術(shù)的)表現(xiàn)對象;繪畫(或拍攝)題材
An artist's subjects are the people, animals, or objects that he or she paints, models, or photographs.
e.g. Her favourite subjects are shells spotted on beach walks.
她最喜愛的題材是那些在海邊散步時(shí)發(fā)現(xiàn)的貝殼。
6. (語法中的)主語
In grammar, the subject of a clause is the noun group that refers to the person or thing that is doing the action expressed by the verb. For example, in 'My cat keeps catching birds', 'my cat' is the subject.
subject
7. 可能受…影響的;易遭受…的
To be subject to something means to be affected by it or to be likely to be affected by it.
e.g. Prices may be subject to alteration...
價(jià)格可能會有所變動。
e.g. In addition, interest on Treasury issues isn't subject to state and local income taxes.
另外，國債利息不需繳納政府和地方所得稅。
8. 受…支配的;服從于…的
If someone is subject to a particular set of rules or laws, they have to obey those rules or laws.
subject
e.g. The tribunal is unique because Mr Jones is not subject to the normal police discipline code.
因?yàn)榄偹瓜壬皇芤话愕闹伟矖l例法規(guī)約束，所以專門設(shè)立了特別法庭。
e.g. ...arguing that as a sovereign state it could not be subject to another country's laws.
爭論說作為一個(gè)主權(quán)國家其不受其他國家法律的約束
9. 使經(jīng)受;使遭受
If you subject someone to something unpleasant, you make them experience it.
subject什么意思
e.g. ...the man who had subjected her to four years of beatings and abuse...
使她遭受了 4 年毒打和辱罵的男人
e.g. Innocent civilians are being arrested and subjected to inhumane treatment.
無辜的平民正被逮捕并遭受非人的虐待。
10. (通常指君主制國家的)國民，臣民
The people who live in or belong to a particular country, usually one ruled by a monarch, are the subjects of that monarch or country.
e.g. ...his subjects regarded him as a great and wise monarch...
他的臣民把他視為偉大而英明的君主
e.g. Roughly half of them are British subjects.
他們中大約有一半是英國國民。
11. 臣服的;受他國統(tǒng)治的
Subject peoples and countries are ruled or controlled by the government of another country.
e.g. The subject peoples of her empire were anxious for their own independence.
她的帝國中被迫向她臣服的民族迫切渴望自身的獨(dú)立。
e.g. ...colonies and other subject territories.
殖民地和其他臣服的屬地
12. (通常因?yàn)檎務(wù)摰脑掝}令人尷尬而)轉(zhuǎn)換話題
When someone involved in a conversation changes the subject, they start talking about something else, often because the previous subject was embarrassing.
e.g. He tried to change the subject, but she wasn't to be put off.
他努力想換個(gè)話題，但她卻興趣正濃。
13. 取決于;視…而定
If an event will take place subject to a condition, it will take place only if that thing happens.
e.g. They denied a report that Egypt had agreed to a summit, subject to certain conditions.
他們否認(rèn)了宣稱埃及已同意在特定條件下參加峰會的報(bào)道。