Roubini称，很难准确计量诸如美林这类公司的健康程度，因为他们财务的健康状况决定于如何评估符合证券。

Roubini said it's difficult to accurately gauge the health of companies like Merrill because their financial health depends on how they value complex securities.

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我们运用了多种多样的评估技术，包括有收益、资产价值、现金流以及资本成本计量。

A variety of valuation techniques are used, including earnings, asset value, cashflow and cost of capital measurements.

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随着会计计量方法由历史成本计量向公允价值计量的转变，对负债公允价值的评估尤为重要。

With the change of accounting method from history cost measurement to fair value measurement, it is important to value the fair value of a liability.

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