Option refers to the right to buy and sell in a certain period of time in the future. It is the buyer's right to buy or sell a certain number of specific subject matter from the seller at a predetermined price (referring to the strike price) in a certain period in the future (referring to American options) or on a certain date (referring to European options), but it has no obligation to buy or sell.
Capital reserve is a creditor's right related to capital and has nothing to do with enterprise income. Capital reserve refers to the capital invested by investors or others, which belongs to investors and the investment exceeds the statutory capital.
Fair value?
Also known as market price and fair price. Under the condition of fair trade, the price determined by the buyers and sellers who are familiar with the situation, or the transaction price at which an asset can be bought and sold by an unrelated party under the condition of fair trade.
Net realizable value refers to the estimated selling price of inventory at the time of completion minus the estimated cost, estimated sales expenses and related taxes in daily activities.
Replacement cost refers to the cash or cash equivalent that an enterprise needs to pay to regain assets with the same or equivalent functions.
Historical cost, also known as original cost, refers to the actual cost incurred when acquiring assets as the recorded value of assets.