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词语下年拆分为汉字：
下字的拼音、笔画、偏旁部首、笔顺、繁体字，下字字源来历，下字演变
位置在低处的，与“上”相对：～层。～款。等级低的：～级。～品。～乘（佛教用语，一般借指文学艺术的平庸境界或下品）。～里巴人（泛指通俗的普及的文学艺术，常与“阳春白雪”对举）。方面，方位：两～都同意。次序或时间在后的：～卷。～次。～限。由高处……
年字的拼音、笔画、偏旁部首、笔顺、繁体字，年字字源来历，年字演变
地球绕太阳一周的时间：一～。三～五载。每年的：～会。～鉴。～利。～薪。一年的开始：～节。新～。有关年节的（用品）：～画。～礼。～货。时期，时代：近～。～华。～号（ａ．帝王用的纪年名称；ｂ．公元纪年名称）。～限。～深日久。收成：～成。～景。～……
汉语拼音：xià nián
欠收的年岁；荒年。
《管子·大匡》：“案田而税，二岁而税一，上年什取三，中年什取二，下年什取一，岁饥不税。”《隋书·百官志中》：“凡颁禄，视年之上下。亩至四釜为上年，上年颁其正。三釜为中年，中年颁其半，二釜为下年，下年颁其一。”
道家以六七十岁为下年。
《云笈七籤》卷五九：“修真之品有三：上年、中年、下年……下年者，六十、七十也。”
次年；明年。
《元史·河渠志二》：“本处民田税粮全免一年，官租减半。今秋收成，下年农隙举行。”如：瑞雪兆丰年，下年定是好年成。
The allocated amount is effective within the year, the balance of the year cannot be carried forward to the next .
额度当年有效，年终各分所（部门）未用完的额度不能结转下年使用。Instead of scrapping the levy, Mr Fukuda proposed that from next year its proceeds would be applied to the general budget.
有关人士向福田首相建议，不用取消该税，而是把它与下年的公共预算挂钩。If you do this for the whole next year, what do you think is going to happen to you?
如果下年一整年你都这么做，你想想你会发生什么呢？Much of her Christian Democratic Union (CDU) is eager to arm itself for next September's federal election with tax cuts.
大部分天主教民主联盟（ChristianDemocraticUnion以下称CDU）的成员十分希望能用减低税收这一有力武器，以期下年九月的联邦选举中得利。Eternal, few trouble , few bug , it will running as it runs today even do not need maintenance.
永恒，极少的故障，极少的漏洞，系统在免维护状态下年如一日的正常运行。One morning he was thinking about what crops to plant for the next year's harvest, and whether to try something else.
一天早晨，他正在想下年种什么庄稼能丰收，是否试着种些其他作物。Mr Jackson first performed on stage at the age of six, accompanying his four older brothers.
六岁的时候，杰克逊先生在其四个兄长的陪同下。年首次登台演出。Communicates well up, down, and across the organization.
在组织内部对上、对下、年横向沟通良好。In some cases, older people make just as good, or even better, money-making decisions than younger people, researchers report.
研究人员指出，在有些情况下，年长者在投资方面的决策并不比年轻人差，甚至要略胜一筹。老板比属下年幼。
I am the Older One,Boss.
也不要忘了记下年月日和时刻。
Also write the time of day and the time of year.
香港马季最快可于下年年中延长。
The Hong Kong racing season could be extended from as early as summer next year.
复利利息按一年本息转入下年利息的方式运作。
Compounding works by paying interest on interest.
信息环境、年报披露时间选择与下年盈余管理
Information Environment, Timing of Annual Reports and Earnings Management for the Coming Fiscal Year
拒绝撤回下年举行的富争议性的公投计划
Refusing to back away from a controversial plan to hold a referendum next year
教育局将在下年开始的时候颁发第一批资助。
The Education Department will award the first grants earlier early next year.
教育局将在下年开始得时候颁发第一批资助。
The Education Department will award the first grants earlier early next year.
温家宝承诺下年取消农业税, 比原定计划提早两年。
Mr Wen pledged to abolish agricultural taxes next year, two years ahead of schedule.
安害怕再次考试不及格，下年就要被勒令留级了。
Ann was afraid that if she failed her examinations again,she would be kept down next year.
核定的年度进口量当年有效, 不能结转下年使用。
The yearly import quantity upon ratification shall be valid within the current year, which shall not be carried forward to the next year.