Although the words "financial statements" and "accounting" send cold shivers down many people's backs, this is the language of business, a language investors need to know before buying stocks.

虽然“财务报表”和“会计学”这样的词会让不少人脊背发凉，但作为商业用语，投资者在购买股票前需要对它们多少有所了解。

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So, in simple words, we can say that this is a realistic approach towards accounting.

因此，简而言之，这种核算法是一种与实际一致的核算法。

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In other words, small cars, accounting for a third of all car sales, were the only category to gain share.

换言之，小排量汽车销量占所有汽车总销量的三分之一，是唯一一个实现销售增长的类别。

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Or, in plainer words, there is no accounting for taste.

ECONOMIST: A tragic muse

In the words of the behavioral economist Richard Thaler, we engage in "mental accounting, " putting our money in different accounts based on how we earned it, how easily we can access it, how long we've had it and so on.

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