In fact, preferential rate is a policy that users can enjoy preferential rates when purchasing funds. For example, a 30% discount is a 30% discount on the original subscription fee. For example, the original subscription fee is 1%, and the rate after 30% discount is 1%*0.7=0.7%.

The handling fee for each period is called interest.

1. Domestic Futures Commission:

1. Futures commission refers to the fees paid by futures traders according to a certain proportion of the total contract value after buying and selling futures. Different varieties have different handling fees. Relatively large and powerful futures companies charge lower fees, while some small futures companies charge slightly higher fees.

2. Different futures companies charge different fees in different regions, and the fees will be different according to the size of customers' funds and trading volume. For customers with a large amount of funds or even millions, futures companies will also moderately reduce the handling fee. In addition to the handling fee, the exchange will also charge the investor protection fund at a rate of 0.2%, which is equivalent to the stamp duty on stock transactions.

3. There are two ways to collect futures fees, one is in the form of one-handed fixed formalities fees; One is to charge at a certain rate according to the value of the futures contract.

I. Accounting entries for charging customer service fees:

1. If the expenses are financial expenses, such as remittance expenses and interest expenses, these expenses are included in the financial expenses.

2. Debit: financial expenses, and loan: bank deposits.

3 financial expenses carried forward at the end of the period, debit the "profit of this year" subject.

4. If the fees charged are related to the business, the fees related to the main business shall be included in the income of the main business.

5. Debit: bank deposits, cash on hand, and loan: income from main business.

6. Those unrelated to the main business are included in other business income.

7. Debit: bank deposits, cash on hand, and loan: other business income.

8. Entries for charging fees and commissions.

9. Handling fees and commissions incurred in the process of selling goods and providing services shall be recorded in the "sales expenses" as the period expenses.

10, the handling fee is charged when the goods are sold.

1 1. Debit: sales expenses-handling fees and commissions, and loan: bank deposits.

12. At the end of the period, the sales expenses will be carried forward and debited to the "profit of this year" account, and the balance of the sales expenses account at the end of the period will be zero.