To analyze the specific situation:

1. It is ok for a company to use its own funds to make stocks and futures, unless there are other regulations, such as that the funds of state-owned enterprises must be approved by the competent authorities. General enterprises can directly make financial investments.

2. Enterprises raise other people's funds to do stock futures, or engage in investment consulting and investment consulting business, depending on whether your business scope allows it. At present, it seems that it is not allowed by law, and it is only possible to obtain franchise qualifications.

Accounting treatment of investors' futures trading

1. Pay the futures deposit.

According to the Regulations on the Administration of Futures Trading, the margin system should be strictly implemented in futures trading. The margin collected by the futures exchange from members belongs to the members, and it is strictly prohibited to use it for other purposes than the settlement of members' transactions. The margin charged by the futures company to the customer belongs to the customer, and it is strictly prohibited to use it for other purposes, except for the following transferable circumstances:

(a) according to the requirements of customers to pay available funds;

(two) to deposit a deposit for the customer and pay the handling fee and tax;

(3) Other circumstances as stipulated by the the State Council Futures Regulatory Authority.

If investors want to start futures trading, they need to deposit a deposit with the futures company. In addition, during the holding period, they need to add margin according to the floating loss caused by daily settlement. Accounting treatment is as follows:

Debit: other receivables-futures deposit of XX Futures Company

Loans: bank deposits

When the customer's margin is insufficient, it shall increase the margin in time or close the position on its own. If the customer fails to increase the margin in time or liquidate the position by himself within the time specified by the futures company, the futures company shall forcibly liquidate the customer's contract, and the relevant expenses and losses arising from the forced liquidation shall be borne by the customer.

2. Floating gains and losses of futures contracts

The floating gains and losses of futures contracts were not really realized at the time of opening positions, but at the end of the period, enterprises should compare the floating gains and losses of position contracts with the accumulated amount confirmed in the previous period, and include the difference in the current fair value change gains and losses.

For floating losses, do the following accounting treatment:

Debit: gains and losses from changes in fair value

Loans: derivatives

For floating profits, do the opposite accounting treatment:

Borrow: derivative instrument

Credit: gains and losses from changes in fair value

3. Close the futures contract

According to the liquidation documents, investors realize the liquidation profit and make the following accounting treatment:

Debit: other receivables-futures deposit of XX Futures Company

Loan: investment income-liquidation profit

When the liquidation loss occurs, the opposite accounting treatment shall be done.

Borrow: investment income-liquidation loss

Loans: other receivables-futures deposit of XX Futures Company

The handling fee paid shall be handled as follows:

Borrow: investment income-handling fee

Loans: other receivables-futures deposit of XX Futures Company

Can companies invest in futures? As mentioned above, whether a specific company can invest in futures depends on its actual type and operation. For example, the company itself is a futures company, so it is naturally not suitable for investing in futures. After investing in futures, the financial department should also understand the accounting entries in this respect.