1. Futures margin account: accounting for the amount of futures margin deposited by enterprises into clearing members designated by the Exchange according to regulations.

2. Hedging account: accounting for the amount of hedging futures transactions conducted by enterprises to avoid commodity price risk, interest rate risk, exchange rate risk and gold risk.

3. Handling fee account: accounting for the amount of handling fees paid by enterprises for futures trading.

4. Closing profit and loss account: accounting for the profit and loss amount realized by closing hedging futures transactions.