prep.(介词)

1. 上...，在...之上，在...上面
2. 根据，按
3. 在...后立即
4. 依靠，凭借
5. 接近，近在咫尺
6. 对着，向
7. 在做...之中，在...中
8. 关于
9. 即将来临，当...时
10. 在...身后
11. 给
12. 盯

adv.(副词)

1. 位于高处，在其上
2. 随即
3. 此后

In addition to the uses shown below,upon is used in phrasal verbs such as ‘come upon’ and ‘look upon’, and after some other verbs such as ‘decide’ and ‘depend’.
除下列用法外，upon 还可用于 come upon，look upon 等短语动词中，并可接在 decide，depend等动词之后。

1.在…上
If one thing isupon another, it is on it.

e.g. He set the trayupon the table...
他把盘子放在桌子上。
e.g. He bent forward and laid a kiss softlyupon her forehead...
他弯身向前，在她额头上轻轻一吻。

2.一…即…；一…就…
You useupon when mentioning an event that is followed immediately by another event.

e.g. The door on the left,upon entering the church, leads to the Crypt of St Issac...
一进教堂左边的那扇门通往圣以撒墓。
e.g. upon conclusion of these studies, the patient was told that she had a severe problem.
这些研究的结果出来后，病人被告知她的病情严重。

3.（用于名词叠用，表示数量多）
You useupon between two occurrences of the same noun in order to say that there are large numbers of the thing mentioned.

e.g. Rowupon row of women surged forwards...
一排排的女人涌上前去。
e.g. I looked across the mountains, ridgeupon ridge.
我放眼绵延起伏的群山。

4.将要发生；马上来临
If an event isupon you, it is just about to happen.

e.g. The long-threatened storm wasupon us...
酝酿多时的暴风雨就要向我们袭来。
e.g. The wedding season isupon us...
结婚旺季就要来了。

1. 在...之上,迫近：He went up the stairs. 他上了楼梯. |upon 在...之上,迫近.... | It's not polite to look downupon him. 蔑视他是不礼貌的.

2. 在...上：Upgrade升级 |upon在-上 | Usable可用合用

3. 一...就：In perspective 正确的 |upon 一...就 | Context 环境

All our hopes rested upon this venture.

我们所有的希望都寄托在这次冒险上了。

The water splashed out of the tub upon the floor.

水从缸里飞溅出来，落在地板上。

upon his release, Davis went immediately to his mother.

戴维斯一被释放就立即回到了母亲身边。

Christmas is almost upon us again.

圣诞节又快到了。

The decision was based upon two considerations.

这一决定基于两种考虑。

mile upon mile of dusty road

绵延数英里尘土飞扬的道路

thousands upon thousands of letters

成千上万封信件

The summer season was almost upon them again.

转眼间他们又要过夏天了。

He set the tray upon the table...

他把盘子放在桌子上。

He bent forward and laid a kiss softly upon her forehead...

他弯身向前，在她额头上轻轻一吻。

The door on the left, upon entering the church, leads to the Crypt of St Issac...

一进教堂左边的那扇门通往圣以撒墓。

upon conclusion of these studies, the patient was told that she had a severe problem.

这些研究的结果出来后，病人被告知她的病情严重。

Row upon row of women surged forwards...

一排排的女人涌上前去。

I looked across the mountains, ridge upon ridge.

我放眼绵延起伏的群山。

The long-threatened storm was upon us...

酝酿多时的暴风雨就要向我们袭来。

The wedding season is upon us...

结婚旺季就要来了。

But your plan stinks.

可是你的计划糟透了.

We insist upon a definite answer.

我们一定要得到一个肯定的答复.

They heaped blame upon him.

他们把责任都归咎于他.

The agreement shall enter into force upon signature.

协定签字后立即生效.

The king was attended upon [ on ] by a number of servants.

国王有好多奴仆侍候.

Blessing has descended upon the house.

喜临门.

As we turned the corner , we came upon a group of men who were waiting for the public house to open.

我们转过屋角时碰到一群人等着店开门.

At this moment an idea burst upon him — a glorious idea.

此刻他突然产生一个想法,一个十分美妙的想法.

She has entered upon the change of life.

她已进入了更年期.

He can always be relied upon for help.

他的帮助总是靠得住的.

They fired ( their guns ) at [ on, upon ] the enemy.

他们向敌人 开炮.

He often values himself on [ upon ] his knowledge.

他时常 夸耀 自己的知识.

He had come half a dozen times to call upon his sister.

他曾来过五六次看他的姐姐.

• upon">act upon按照
• upon%20condition%20that">upon condition that如果
• upon">agree upon就 ... 达成一致...
• upon%20a%20time">once upon a time从前
• upon%20that">upon that于是
• upon%20the%20waters">cast one's bread upon the waters行善
• upon">agree on/upon对 ... 意见一致...
• upon">back upon指望
• upon">act on/upon按 ... 行事
• upon">abut upon邻接(临近
• upon">rest upon依赖
• upon">count upon料想
• upon">draw upon利用
• upon">jump upon责备(猛扑)
• upon">fix upon确定(决定
• upon">bear upon涉及
• upon">burst upon突然出现
• upon">come upon偶遇
• upon">go upon依据(假定)
• upon">refine upon改进(斟酌)
• upon">bank upon指望

• He hath constantly resided upon his episcopal houses.

  出自：W. Laud

• A tract of land..seated upon some navigable river.

  出自：Defoe

• An island bordering upon Istria.

  出自：W. Thomson

• I intended to have printed it upon..an English letter.

  出自：Boswell

• Pestilence, And Panic, shall wage war upon our side!

  出自：Shelley

• Drawn blinds, and upon them a curious pattern.

  出自：V. Woolf

• A familiar cry..Mr Salter had heard it upon upon the lips of countless distressed colleagues.

  出自：E. Waugh

• upon the door was a neglected brass plate.

  出自：T. Hardy

• The road led downhill with the rose nursery upon the left.

  出自：I. Murdoch

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。

upon

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。

upon

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 basedupon 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？

upon什么意思

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！

• ☆ 1121年进入英语，直接源自古英语的uppan，意为在…上面；最初源自古北欧语的upp，意为向上。