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Excuse me, which accounting subject should the margin of futures be included in?
Accounting entries when transferring margin to a futures company:

Debit: Transactional Financial Assets-Cost

Loans: bank deposits

When the futures investment realizes income, accounting entries:

Debit: bank deposit

Loan: investment income

When the book loss of futures investment occurs, accounting entries:

Debit: Trading financial assets-changes in fair value

Credit: gains and losses from changes in fair value

Accounting entries when futures companies add margin:

Debit: Transactional Financial Assets-Cost

Loans: bank deposits

When deciding not to do futures, accounting entries:

Debit: bank deposit

Changes in fair value gains and losses

Loan: Transactional Financial Assets-Cost

-Changes in fair value

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