Course includes principles and standards of balance sheet valuation, income measurement, financial disclosure and cash flow analysis that link preparation and use of such statements.

课程内容包括原则和资产负债表的估价，收入计量，财务披露和现金流量分析的标准，编制和连接这些声明的使用。

youdao

But at the end of the day, it comes back to those three principles: balance sheets, return on capital and valuation.

但一天结束的时候，它又会转回三个原则：资产负债表、资产回报和估值。

youdao

But the message is still simple: A business owner should have the business valued, and should understand the principles of the valuation.

FORBES: If you value your business, you should value your business