kuài / jì / shī / gēn / jù / shì / chǎng / zī / liào / gū / suàn / zhè / xiàng / zī / chǎn / de / gōng / yǔn / jià / zhí会计师根据市场资料估算这项资产的公允价值。The accountant estimated the fair value of the asset based on market data.