Second part is the pandect on the income approach of Business Value.

第二部分为企业价值收益法评估总论。

Business valuation methods include cost, income approach and market approach.

企业价值评估方法有成本法，收益法和市场法。

Thus, evaluation by the ROI formula or by the residual income approach will not be possible.

因此便无法以ROI公式或剩余收益来衡量其绩效。

The accuracy of the estate evaluation value with income approach is decided by four basic elements.

收益法评估值的准确与否取决于四大要素。

Sells forecast is hard but crucial to expect income when a business is appraised by income approach.

在使用收益法对企业资产进行价值评估中，对销售额的预测是收益预测的关键和难点。