财务报表分析所针对的是需要得到的信息进行估价。
Financial statement analysis is directed by the need to get information for valuation.
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。
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.
同其他市场相比，中国股市的估价仍然过高，也有越来越多的分析师担心强劲的利润增长势头今年将会放缓。
Valuations of Chinese stocks also remain high compared with other markets, and there is increasing concern among analysts that heady profit growth will slow this year.
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