上年跟去年有区别。倘若以去年为参照，那么上年就是去年的去年，即前年。所以说上年是需要有个参照年份才能定位。
... tax year[税收]税收年度;[税收]纳税年度;[税收]课税年度;财政年度 last year去年;上年 next year明年;下一年;来年;来岁 ...
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上年纪 get on ; Older ; get along in years
上年度 previous year ; [会计] prior year
以上年度为基础 [税收] preceding year basis
与上年比较 Compared with last year
上年度评税基期 preceding year basis
上年同期 Same period last year ; Over a year earlier ; A year earlier ; SPLY
浮上年华 Floating on the Love ; On a floating time ; Floating in the carnival
上年销售利润率 Year sales ; Sales profit margin last year ; Last year on sales
非自愿兼职的员工人数仍远高于经济衰退前的人数，但较上年同期减少了64万人，下降了7.9%。
Involuntary part-time employment is still far higher than before the recession, but it is down by 640,000 (7.9 percent) from its year-ago level.
她上年纪了，明年就75岁了。
露台上有一对上年纪的老人。
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