请根据下面提示，写一篇短文，词数不少于50。

In your spoken English class, your teacher shows you the following picture. You are asked to describe the picture and explain how you understand it.

运用收益法的前提条件是______

A．价格鉴证标的必须是具有获利能力的单项资产或企业整体资产，未来预期收益能够用货币衡量

B．资产所有者所承担的风险也必须是能够用货币衡量

C．年资产的收益额是可以确定的