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

but it's also very theoretical and they really make you think about the work you are doing.

但同时它也具有理论性，来帮助你思考你现在做的东西。

在学习话剧 - SpeakingMax英语口语达人

So reception history has been a kind of partly theoretical, partly scholarly field, one that's really still flourishing and has been ever since the early work in the great Konstanz seminars of Iser, Jauss and others.

因此感受历史成了一个,半理论半学术的领域，在康斯坦的讨论会上,在伊瑟尔，姚斯和其他人的早期影响下,接受史一直处于繁盛期。

耶鲁公开课 - 文学理论导论课程节选