后转又称“逆转”。是税负转嫁形式之一。它与“前转”相反，是由需求方将税款转嫁给供给方，其途径是通过压低购进价来实现。狭义的后转是需求方将自己缴纳的税收通过压低进价而转嫁给供给方，例如零售商本欲将缴纳的税收加在将出售的商品价格中，但这会压抑消费者购买，于是要求批发商压低供货价格，从而把其零售环节缴纳的税款后转给批发商。广义的后转还包括购买方将由供给方转嫁来的税款重新转嫁给供给方，例如批发商将税款转嫁给零售商，零售商在销售遇阻后，就要求供给方 (批发商)压低价格，把税负逆转回去。
网络释义专业释义
... shifting dullness 移动性浊音 backward shifting 逆转 ; 逆转嫁 ; 后转嫁 ; 后转 shifting iron 防动板固定具 ; 防动板钩扣 ...
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短语
向后转 about face ; face about ; volte face ; about-turn
翻译后转运 post-translational translocation ; post-translational transport ; post-trnsltionl trnsloction
后转式尾门 [船] backward swinging gangway
后转向架 trailing bogie ; trailing truck ; trailing truck,trailing truck
改后转储 change dump
后转至庆熙 GyeongHee
突然后转 fish hook
后转向灯 REAR TURN SIGNAL LAMP ; Blinkleuchte
急向后转 turn on one's heel
双语例句原声例句
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她把牛奶收拾完后转过身来。
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他们相信人死后转生为动物。
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我们坐火车到伦敦，然后转乘公共汽车。
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All right. In addition to the use of the relationship between plot and story, we also find Brooks using terms that are now, having read Jakobson and de Man, very familiar to us: the terms "metaphor" and "metonymy."
好的，除了运用主题和故事之间的关系,布鲁克斯还会用到很多别的词，等我们读完雅各布森和德曼的作品后会觉得很熟悉：,比如，“比喻“，和，“转喻“
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See this is testing your restraint because those of you who have willpower will stay for the rest of the class, the rest of you will flee the room and go to Starbucks right up on the corner and get something like this.
这简直是在考验你们对食物的抵抗力,因为你们中有意志力的人,会留下听完后半节课,其他人则会飞奔出教室,奔向在转弯角上的星巴克,然后买点吃的
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Now as metonymy, the delays we have been talking about, -- the paratactic structure of the way in which the story is told-- all of those, and the elements of repetition, are forms that we recognize as metonymic, but there's something beyond that at the level of theme.
作为转喻，我们之前说过的延后，在这个故事中表现为那种并列的结构-,都是重复的元素，我们把它们看做是转喻的，但是还有些东西在这个主题之上。
应用推荐
$firstVoiceSent
- 来自原声例句