youdao

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。

youdao

Social justice is not a theoretical concept, but rather a way of life.

社会公正不是一个理论概念，而是一种生活方式。

youdao

The earnings, you understand, are kind of a theoretical concept but dividend is the money that we send out.

你们都知道,收益是个理论概念,但股利是我们分发出去的钱

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

I think it's the most important theoretical concept that underlies finance and insurance, which we'll also talk about a little bit in this course.

我认为,这是构成金融学和保险学,最重要的理论核心概念,而这些我们在以后的课程中,还会再提到

耶鲁公开课 - 金融市场课程节选

This is not just a theoretical concept.

FORBES: Intelligence Community Warns Solar Storms Could Collapse Electric Grid

But it is a concept that sits ill with the theoretical underpinnings of modern macroeconomics.

ECONOMIST: John Maynard Keynes