Optical fibers, developed in the 1950s, had great theoretical potential.

光纤技术研发开始于上世纪五十年代，这项技术拥有巨大的理论潜能。

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Moreover, a given increase in bank reserves is not necessarily accompanied byan expansion in money equal to the theoretical potential based on the requiredratio of reserves to deposits.

而且，银行准备金的增加并不一定伴随着基于规定的准备金与存款比例的理论潜力的货币的增加。

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Wujiang River and its tributaries to the main theoretical potential hydropower resources 348,000 kilowatts.

河流以武江及其支流为主，水力资源理论蕴藏量34.8万千瓦。

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The University integrates today more than 30 educational and scientific institutions and has accumulated considerable theoretical and practical educational potential and knowledge.

UNESCO: Building the Wealth of Nations

So while this may create an illusion of better theoretical accuracy, in practice it can lead to inconsistent reporting by comparable companies and the potential for increased misstatements.

FORBES: How GAAP Accounting Rules May Be Damaging To Investors