1. replacement of fixed assets 
   固定资产更新
2. replacement of profit by tax  
   利改税
3. Tax official: 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. 
   税务局：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。
4. A replacement for deleted matter. 
   替代被注销内容的东西
5. Menopausal women should seek hormone replacement therapy. 
   更年期的妇女应尝试荷尔蒙补充疗法。

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• 1. 主语替换
  {n.}学科比率 subject replacement...主语替换 subject research...单受试者研究 subject reserved to legislative compelence
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• 2. 主語－前置詞刪略
  front-heavy structure主語長而謂語短的結構...subject replacement主語－前置詞刪略...subject-raising主語突顯語言
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