Avoid using historical rates in the income statement (or make sure the total net profit is converted at average rate).

避免在利润表中使用历史汇率(或确保净利润总计以平均汇率转换)。

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Some accounts summing into 8999 are not converted at average rate, due to the use of fixed historical rates.

由于使用固定历史汇率，有些汇总到8999的账户没有使用平均汇率转换。

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Average earnings are rising by just 2.1%, a very muted rate by historical standards.

平均收入只上涨了2.1%，相比历史标准是一个很温和的数字。

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The historical average rate (after an adjustment for inflation) is roughly 3.25 to 3.5 percent.

FORBES: Yes We Can, But No We Didn't

Johnson further notes that if the Dow had grown at its historical average annual rate of 10% since July 1982, it would have only reached 5, 440 by now.

FORBES: Beware Of Bear Rallies

Although we expect IBM to maintain its high margins given the strength of its GBS business, a contraction in GBS profit margin in the future to historical average of rate of 12.5% would result in downside of 5% to the Trefis price estimate.

FORBES: How IBM Becomes A $222 Stock