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You are always good: students ask about the accounting treatment of positions and positions in futures.
Not necessarily, it depends on whether your bill is calculated by mark-to-market profit or loss or floating profit or loss. At present, most of them are calculated according to the mark-to-market profit and loss method.

Then your rights and interests at the end of the month are:1000+280+420-300 =1300.

Supplement: The floating profit and loss refers to the position profit and loss calculated according to the settlement price (the current day) and the opening price (the first day), and the mark-to-market profit and loss refers to the position profit and loss calculated according to the difference between the settlement price of the current day and the settlement price of the previous day.

For example, the opening price of the first day is 3,000 yuan, and multiple positions are held. The settlement price of the day is 3,020, so the floating profit and loss and the mark-to-market profit and loss are all 20 yuan;

The settlement price of the next day is 3050, the floating profit and loss is 50, and the mark-to-market profit and loss is 30;

On the third day, the settlement price is 3040, the floating profit and loss is 40, and the market-making profit and loss is-10.

As for customer equity, it is your initial equity plus liquidation profit and loss and floating profit and loss.