形容词
1. My mother is very subject to headaches.
我母亲动不动就头痛。
2. The prices are subject to change.
价格可能有变动。
及物动词
1. subject的意思
1. The suspect was subjected to cross-examination at the police station.
嫌犯在警察局受到盘问。
名词
1. subject的解释
1. He has read many books on the subject.
他看过许多关于这一方面的书。
查找图书
subject在线翻译
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？
A：Yes.
看见了。
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.
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。
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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
subject
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？
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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？
subject
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！
1. 主题;题目;话题;题材;问题
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.
是我第一个提到整形手术这个话题的。
e.g. ...the president's own views on the subject.
总统在此问题上的个人观点
2. (批评、学习、调查的)对象
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...
在过去的几年里，梅雷迪思先生所采取的某些立场使他成为了批评的对象。
e.g. He's now the subject of an official inquiry.
他现在是官方调查的对象。
3. (知识、研究)领域;(尤指)学科，科目，课程
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.
令人惊讶的是，数学课被选为他们最喜欢的科目。
e.g. ...a tutor in maths and science subjects.
辅导数学和理科课程的家教
4. 研究对象;实验对象
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...
让受试者通过耳机听“白噪声”。
e.g. Subjects in the study were asked to follow a modified diet.
要求研究对象按改进的食谱进食。
5. (艺术的)表现对象;绘画(或拍摄)题材
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.
她最喜爱的题材是那些在海边散步时发现的贝壳。
6. (语法中的)主语
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…影响的;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...
价格可能会有所变动。
e.g. In addition, interest on Treasury issues isn't subject to state and local income taxes.
另外，国债利息不需缴纳政府和地方所得税。
8. 受…支配的;服从于…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.
因为琼斯先生不受一般的治安条例法规约束，所以专门设立了特别法庭。
e.g. ...arguing that as a sovereign state it could not be subject to another country's laws.
争论说作为一个主权国家其不受其他国家法律的约束
9. 使经受;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 年毒打和辱骂的男人
e.g. Innocent civilians are being arrested and subjected to inhumane treatment.
无辜的平民正被逮捕并遭受非人的虐待。
10. (通常指君主制国家的)国民，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...
他的臣民把他视为伟大而英明的君主
e.g. Roughly half of them are British subjects.
他们中大约有一半是英国国民。
11. 臣服的;受他国统治的
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.
她的帝国中被迫向她臣服的民族迫切渴望自身的独立。
e.g. ...colonies and other subject territories.
殖民地和其他臣服的属地
12. (通常因为谈论的话题令人尴尬而)转换话题
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.
他努力想换个话题，但她却兴趣正浓。
13. 取决于;视…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.
他们否认了宣称埃及已同意在特定条件下参加峰会的报道。