Companies can invest in futures. For companies investing in futures, you can make an account like this:

(1) Apply to a securities and futures brokerage company to open a trading account, and debit the account of "funds in other currencies" and credit the account of "bank deposits" according to the funds deposited.

(2) When an enterprise obtains a derivative instrument, it debits the subject of "derivative instrument" according to its fair value, debits the subject of "investment income" according to the transaction costs incurred, and credits the subject of "other monetary funds" according to the actual amount paid.