2. Replacement cost: the asset value is purchased at the current market price, which is applicable to the fixed assets with surplus. Of course, the market price evaluated at that time was multiplied by the new rate of the surplus assets.

3. Net realizable value: the ending inventory is measured according to the lower of net realizable value and cost. Net realizable value = the market price of the product corresponding to the inventory held for production-the processing cost incurred to complete the product-the related expenses incurred to sell the product.

4. Present value: generally used when long-term receivables are involved, and the entry value of long-term receivables is based on the present value of expected future cash flows;

In addition, there is fair value: be familiar with the price of transactions between the two parties on a voluntary basis and in accordance with the principles of fairness and openness.