But the accountants thought we did. So that's earnings Dividends is very concrete, it's what they send out.

会计明明显示赔了,这就是收益,股利则更具体,公司发多少是多少

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

But the law--the SEC requires that they at least present the standard earnings definitions for all these things Now another--let me just mention off balance sheet accounting.

不过,证交会规定他们至少要披露,各项收益标准定义,另一个内容,表外业务会计核算

耶鲁公开课 - 金融市场课程节选

Earnings are something that accountants have generated and they've been doing it all the way back to 1871-- it's a venerable concept; it's how much money the company made this year, if it's annual earnings.

收益是会计们算出来的,从1871年来一直如此,他们值得尊敬,年收益指的是公司这一年赚到的钱

耶鲁公开课 - 金融市场课程节选