I have an article that is quite good. Please read it first. I don't know the specific operation. Please ask again. In order to continuously, systematically and comprehensively reflect the futures investment business of enterprises, futures investment enterprises should add the following accounting subjects for futures investment business on the basis of observing the corresponding accounting system. (1) The subject of "futures margin": accounting for the margin withdrawn and added by the enterprise to the futures exchange or futures brokerage company for handling futures business, and all futures trading settlement business of the enterprise is accounted for by this subject. It is an asset account, which is debited when the deposit is withdrawn or increased; When withdrawing the deposit from the futures exchange or futures brokerage company, it shall be credited. The balance of this account is generally in the debit, which indicates the margin balance or trade surplus paid by the enterprise. Futures investment enterprises participating in hedging business should also set up two detailed subjects of "hedging contract" and "non-hedging contract" under the subject of "futures margin" to account for the margin occupied by enterprises engaged in hedging business and non-hedging business respectively. When an enterprise opens a position to establish a hedging position or adds a margin for a hedging contract. "Futures margin-hedging contract" debits "futures margin-non-hedging contract" or "bank deposit" according to the amount specified in the settlement documents of the exchange. (2) "Futures gains and losses" subjects: accounting for handling fees, liquidation gains and losses, membership changes, etc. that occur in the process of handling futures business. It is a profit and loss account, and it will be debited when handling fee payment, liquidation loss and membership change loss occur; When liquidation profits and membership change gains occur, they will be credited. At the end of the period, the net debit or credit amount of the undergraduate course will be transferred to the "profit of this year" account, and there will be no balance in this account after the transfer. For enterprises that hedge through the futures market, the liquidation gains and losses of their contracts are not accounted for in this account, but through the subject of "deferred hedging gains and losses". (3) "Deferred hedging gains and losses" account: accounting for the handling fee expenses and settlement gains and losses incurred by the enterprise in hedging business. Debit fees such as handling fees and liquidation losses; If it is liquidation profit, credit it. If the spot transaction has not been completed, the hedging contract has been closed. When the hedging contract of the enterprise is closed and the profit and loss are settled, if it is profitable, the account of "futures margin-hedging contract" shall be debited and the account of "deferred hedging profit and loss" shall be credited; If it is a loss, make the opposite accounting entry. The handling fee incurred in the transaction or delivery of enterprise hedging contract shall be debited to the subject of "deferred hedging gains and losses" and credited to the subject of "futures margin-hedging contract" according to the amount stipulated in the settlement documents. When an enterprise's hedging contract is closed, it shall carry forward the occupied margin, debit the title of "futures margin-non-hedging contract" and credit the title of "futures margin-hedging contract". When closing the hedging contract of an enterprise, when comparing the profit and loss realized by the hedging contract with the cost of hedging business, if the futures market hedging contract is profitable, the deferred hedging profit and loss account will be debited and credited to the accounts of material procurement, material procurement, finished products and inventory goods. If there is a loss in the hedging contract, the opposite accounting entry is made. If the spot transaction has been completed, the hedging contract shall be closed immediately, and the accounting treatment is the same as above. Otherwise, it can only be treated as non-hedging business. (4) The subject of "long-term equity investment-investment by futures members": Accounting for the investment made by futures investment enterprises as members of futures exchanges in order to obtain membership. When the enterprise actually pays the membership fee, it will be debited according to the amount actually paid; When an enterprise transfers or cancels its membership, it shall account for the original membership fee. Debit the balance of the undergraduate program, reflecting the investment made by the enterprise to obtain membership. (5) The subject of "seat fees receivable": accounting for the seat occupation fees paid by futures investment enterprises as members of futures exchanges to obtain seats other than basic seats. When the enterprise pays the seat occupation fee, it will be debited according to the actual amount paid; The refund of seats will be credited when the seat occupancy fee refunded by the exchange is received. The balance of this course is generally in the debit, which means the balance of the seat occupation fee paid by the enterprise. (6) The subject of "management fee-annual futures fee": accounting the membership fee paid by futures investment enterprises as members of the futures exchange. When the enterprise pays the membership fee to the futures exchange every year, it will be debited according to the actual amount paid; At the end of the period, it is transferred to the subject of "profit of this year" together with other management expenses. There is no balance after this account is carried forward.