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
1.OK. Here you are. Thank you. How much is the sofa?
2.Here you are, then how much should I pay?
3.Here you are, my man, ' said the captain, raising his head. 'You had better sitdown. '
1.Here they are a completely obscure network of guys who do it for a few dollarsan hour in a garret at night.
2.I was the first to tell Zion, 'Look, here they are! ' I gave to Jerusalem amessenger of good tidings .