This juggling uses special accounting rules and billions of dollars.

它使用特殊的记账规则并且包含数十亿美元。

Still, it made a net profit of $81.4bn (mostly because of a change in accounting rules).

尽管如此，它还是实现了814亿美元的净利润(主要是由于会计准则的变化)。

Take for example, learning the latest accounting rules because your job requires it as opposed to learning about cars because that's something you like.

举个例子，学习最新的会计准则是因为你的工作需要它，而不是学习汽车，因为那是你喜欢的东西。