从会计理论和方法上的缺陷这一角度探讨会计收益真实性问题具有较大的现实理论意义。

So it is very instructive for the practical theories to probe into the reality of the accounting profit from the defects of the accounting theories and the methods.

youdao

他的理论有点儿脱离现实。

His theories are somewhat remote from reality.

《牛津词典》

哥哥在发表这个理论的时候显然没有考虑任何惊世骇俗的现实。

The elder brother is issuing this theory without any consideration—obviously, whatsoever of earthly reality and we're shocked by.

youdao

If some of the things they predict don't come true, the theory has to be disregarded and there are many, many, many counter examples to financial market efficiencies.

如果预测的一些事情并没有成为现实，那么这些理论就会被摒弃而且我们也有很多，很多，与金融市场有效论相反的例子。

耶鲁公开课 - 金融市场课程节选

I think it's kinda...you do it to both but right now, tax increase in 2011, 2012, 2013, etc. as what's on the books would be very bad for the economy.

双管齐下当然不太现实,但目前来看，要是从2011年开始，按照经济理论，而一直往后增税的话,对经济可谓百害而无一利。

斯坦福公开课 - 经济学课程节选

This has a lot of real world implications.

这个理论对现实生活有很多启发。

耶鲁公开课 - 心理学导论课程节选