Depends entirely on what's there.
Levelling and latexing. A self-levelling compound poured over an existing concrete or screeded floor to take out dips, ridges and trowel marks. This is the most common preparation we do, and it's usually what's needed before glue-down LVT.
Overboarding. Plywood or hardboard laid over timber floorboards, screwed down, to give a flat, stable, gap-free surface. Standard before sheet vinyl or LVT over floorboards.
Screeding. A thicker sand and cement or flowing screed, used where a floor needs building up, where levels need changing between rooms, or where there's no usable surface at all.
Removing what's there. Old adhesive, old bitumen, old tiles, old screed that's failed. Often the least glamorous and most necessary part.