1, the subject of "futures margin", accounts for the margin paid and added by enterprises to futures exchanges (hereinafter referred to as exchanges) or futures brokerage institutions (hereinafter referred to as brokerage institutions) for handling futures business.

2, the "seat fee receivable" subjects, accounting enterprises to obtain seats other than the basic seats and pay the seat occupation fee.

3, "futures gains and losses" subjects, accounting for the handling of futures business in the process of handling fees, liquidation gains and losses and membership changes. The annual fee for futures and the penalty for breach of contract in futures business shall be reflected in the subjects of "management expenses" and "non-operating expenses" respectively, and shall not be included in futures profits and losses.

4, in the "long-term equity investment" subjects set up "futures member investment" detailed subjects. Accounting treatment of investment deposits and return investments; When the margin amount is inconsistent with the refundable amount, the difference is recorded in the "futures profit and loss" account.