... express an opinion表示意见 form a good opinion of对…评价好 form one's own opinions确立自己的看法或意见 ...
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The standard form of a cash flow statement is a bit hard to comprehend in my opinion and I don't think it does a very good job of describing the various aspects of cash flow in a business.
我觉得现金流量表的标准形式有点难以理解，因此我并不认为在描述企业现金流的各个方面上，它能做得很好。
A good running form, in my opinion, is the result of learning the skill, but not something inherited from your birth.
好跑姿，我的看法，是学习技巧的结果，而不是在您出生时遗传的。
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