subject 英 [ˈsʌbdʒɪkt]
美 [ˈsʌbdʒekt]
复数形式：subjects
第三人称单数：subjects
现在分词：subjecting
过去式：subjected
过去分词：subjected
subject 词典解释
名词主题，话题；学科，科目；[哲]主观
形容词须服从…的；（在君主等）统治下的
动词提供，提出；使…隶属
subject 情景对话
查找图书
A:
Excuse me. Can you tell me how to find some books on social science?
请问，能告诉我怎样查找社会科学书籍吗？
B:
Sure. You see all these little drawers here and all the way around the walls?
当然。你看到靠墙排列的这一个个小抽屉了吗？
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.
这些抽屉里装着这本图书馆所有图书的卡片，它们构成了图书馆的“卡片目录”。你可以看出每只抽屉都是从字母表中的一部分排到另一部分。比如说这只抽屉，就是从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”.
这么说，如果我要找一本《西方社会史》的话，就在“A”的分类下找。
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。应该“W”下找。冠词“a”和“the”不包括在字母排列中。一般来说，目录卡片往往省略一些特别常用的词和词组。如“history of”，“introduction to”，“story of”等等。
A:
What if I don’t know the title of the book?
如果不知道书名怎么办？
B:
When you can look under the author’s name.
那你可以在作者名下找。
A:
Could you give me an example?
能举个例子吗？
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导师威廉?史密斯教授写的书，你可以在SMITH 栏下寻找，由于William Smith 是一个很常见的姓名，你可能得查阅很多William Smith 才能找到你所感兴趣的书的那位William Smith。
税收
A:
my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it?
我公司马上就要营业了，能介绍一下营业税的知识吗？
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 .
尽我所能吧！一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。
A:
what do you mean by the taxable services?
什么是应税业务？
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.
税法有明确的规定。比如交通运输、建筑安装、金融保险等。不包括加工、修理、修配业务，因为它们要缴增值税。
A:
it is easy to understand the immovable property, but what do you mean by the intangible asset?
不动产好理解，无形资产指什么？
B:
it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on.
指各种专有权，如专利权、专有技术版权、商标等。
A:
what about the tax base?
计税收入如何确定？
B:
in most case, it is the total consideration received, including additional fees and charges.
大多数情况下指全部价款包括价外费用。
A:
does that include the turnover received in advance?
预收的价款也计算在内吗？
B:
yes, it does in the case of transfer of the intangible assets or immovable property .
对于无形资产和不动产是这样。
A:
and what about the donation?
无偿赠送呐？
B:
the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority.
不动产的无偿赠送要视同销售，不过计税额要经过核定。
A:
what can we do if we receive turnover in the form of foreign currency?
收款是外币怎么办？
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 .
按收入当日或当月一日的汇率换算。
A:
how about the tax rate?
营业税税率是多少？
B:
in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%.
一般是3%到达5%，娱乐业是5%到20%。
A:
what you have said is very helpful, thank you.
您说的对我太有帮助了，谢谢！
subject 词典例句
形容词
-
My mother is very subject to headaches.
我母亲动不动就头痛。
-
The prices are subject to change.
价格可能有变动。
及物动词
-
The suspect was subjected to cross-examination at the police station.
嫌犯在警察局受到盘问。
名词
-
He has read many books on the subject.
他看过许多关于这一方面的书。
subject 英英释义
noun
-
something (a person or object or scene) selected by an artist or photographer for graphic representation
e.g. a moving picture of a train is more dramatic than a still picture of the same subject
Synonym: content depicted object
-
some situation or event that is thought about
e.g. he kept drifting off the topic
e.g. he had been thinking about the subject for several years
e.g. it is a matter for the police
Synonym: topic issue matter
-
a branch of knowledge
e.g. in what discipline is his doctorate?
e.g. teachers should be well trained in their subject
e.g. anthropology is the study of human beings
Synonym: discipline subject area subject field field field of study study bailiwick
-
(grammar) one of the two main constituents of a sentence
the grammatical constituent about which something is predicated
-
(logic) the first term of a proposition
-
the subject matter of a conversation or discussion
e.g. he didn't want to discuss that subject
e.g. it was a very sensitive topic
e.g. his letters were always on the theme of love
Synonym: topic theme
-
a person who owes allegiance to that nation
e.g. a monarch has a duty to his subjects
Synonym: national
-
a person who is subjected to experimental or other observational procedures
someone who is an object of investigation
e.g. the subjects for this investigation were selected randomly
e.g. the cases that we studied were drawn from two different communities
Synonym: case guinea pig
verb
-
refer for judgment or consideration
e.g. The lawyers submitted the material to the court
Synonym: submit
-
make accountable for
e.g. He did not want to subject himself to the judgments of his superiors
-
cause to experience or suffer or make liable or vulnerable to
e.g. He subjected me to his awful poetry
e.g. The sergeant subjected the new recruits to many drills
e.g. People in Chernobyl were subjected to radiation
-
make subservient
force to submit or subdue
Synonym: subjugate
adj
-
likely to be affected by something
e.g. the bond is subject to taxation
e.g. he is subject to fits of depression
-
being under the power or sovereignty of another or others
e.g. subject peoples
e.g. a dependent prince
Synonym: dependent
-
possibly accepting or permitting
e.g. a passage capable of misinterpretation
e.g. open to interpretation
e.g. an issue open to question
e.g. the time is fixed by the director and players and therefore subject to much variation
Synonym: capable open
subject [ˈsʌbdʒɪkt]
高考
雅思
英语释义
1
n. the subject matter of a conversation or discussion
2
n. something (a person or object or scene) selected by an artist or photographer for graphic representation
3
n. (grammar) one of the two main constituents of a sentence; the grammatical constituent about which something is predicated
4
n. a person who is subjected to experimental or other observational procedures; someone who is an object of investigation
相关单词辨析
这组词都有“倾向于……的；易于……的”的意思，其区别是：
apt: 口语中常用，指自然的或习惯的倾向，无特殊的褒贬意味，常指在一般情况下发生的事。
subject: 指确实可以察觉的倾向，也就是总结出来的规律。
liable: 指易于产生某种不利的结果，侧重偶然性，常表示警告或提醒。
likely: 侧重可能性，用于指将来，预言希望或所不希望的结果。
prone: 多用于人，着重其本性，或倾向于某种错误、弱点或不良行为等。
course: 课程(可包括多门科目),
subject: 科目(具体的学科)a summer course
这组词都有“主题、话题”的意思，其区别是：
topic: 普通用词，含义广泛，但其范畴小于subject。既可指文章、讲话的题目，谈话的内容，又可指提纲中的标题甚至段落的主题或中心思想。
subject: 一般用词，使用广泛。指书籍、文章、演讲、讨论等中所隐含的、暗示的，需要由读者或听众推断的主题或中心话题。
theme: 系正式用词，多指文学、艺术作品的主题，或论文、演说的主题。
issue: 指有争论、议论，急需讨论研究的热点话题。