从不同的理论出发，对收益概念进行认识和评价，必然会得出不同的收益观。

Embarks from the different theory, carries on the understanding and the appraisal to the income concept, definitely will obtain the different income view.

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在论述风险和收益概念及二者关系的基础上，简述了分散风险，实现价值最大化的主要途径。

Based on discussion of risk and benefit concept and relationship, describes the main way for realizing the biggest value of enterprise is to disperse risk.

youdao

两者都要考虑资本成本，使用剩余收益概念，因而可以统一在经济价值创造(EVC)这一框架中。

Both of them need to take into account the cost of capital and use the concept of residual income, so they can integrate with the framework of Economic Value Created (EVC).

youdao

The earnings, you understand, are kind of a theoretical concept but dividend is the money that we send out.

你们都知道,收益是个理论概念,但股利是我们分发出去的钱

耶鲁公开课 - 金融市场课程节选

Earnings" is kind of a theoretical concept that accountants work on and it can go up and down depending on adjustments they make.

收益则是一种由会计得出的理论概念,会因不同的调整而上下波动

耶鲁公开课 - 金融市场课程节选