here they are的意思是：Here
they are他们到了在这里，就像here we are我们到了。
here you are和here
they are的意思完全不同
Here you are-给你（即将什么东西给“你”）
Here they are-他们到了（在这里）；就像here we are-我们到了
例句：
1.OK. Here you are. Thank you. How much is
the sofa?
好的，给你。谢谢！这个沙发多少钱？
2.Here you are, then how much should I pay?
给你，那么我需要交多少钱？
3.Here you are, my man, ' said the captain,
raising his head. 'You had better sitdown. '
“你来了，老兄，”船长说，抬起了他的头。“你最好坐下来。”
1.Here they are a completely obscure
network of guys who do it for a few dollarsan hour in a garret at night.
在这里，他们是一个完全晦涩难懂的网络家伙几块钱一个小时，晚上在一个亭子间。