Setting of accounts and presentation of statements (I) Accounts added to the Regulations According to the Regulations, enterprises engaged in commodity futures business should add the following general ledger accounts and subsidiary accounts: 1? "Futures margin" refers to the margin paid and added by accounting enterprises to futures exchanges (hereinafter referred to as exchanges) or futures brokerage institutions (hereinafter referred to as brokerage companies) for handling futures business. 2? "Receivable seat fee" accounts for the seat occupation fee paid by the enterprise to obtain seats other than the basic seats. 3? "Futures gains and losses" accounts for handling fees, liquidation gains and losses and membership changes in the process of handling futures business. The annual fee for futures and the penalty for breach of contract in futures business shall be reflected in the subjects of "management expenses" and "non-operating expenses" respectively, and shall not be included in futures profits and losses. 4? Set up the detailed account of "futures member investment" in the subject of "long-term equity investment". Accounting treatment of investment deposits and return investments; When the margin amount is inconsistent with the refundable amount, the difference is recorded in the "futures profit and loss" account. (2) subjects to be supplemented 1? The subject of "futures profit and loss to be confirmed" is calculated according to the floating profit and loss of positions notified by the exchange or broker. 2? "Buy futures contracts", "sell futures contracts" and "futures settlement" subjects.