According to the definition of option, it can be divided into two categories: call option (the right to buy the subject matter) and put option (the right to sell the subject matter). In addition, there are many other classification criteria:

1. According to different exercise dates: European options and American options.

European option: you can only exercise your rights on the expiration date of the option, which has nothing to do with Europe.

American option: You can exercise your rights at any time on or before the expiration date. Because American options have much advantages over European options, the premium of American options is generally higher than that of European options under the same other conditions.

2. Classification by different subject matter (1): commodity options option and financial option.

Commodity options: refers to options with physical objects, such as wheat and soybean in agricultural products and copper in metals.

Financial options: refers to options with financial commodities as the subject matter, such as stock options, stock index options, interest rate options, foreign exchange options, etc.

3. Classification according to different subject matter (2): real options and futures options.

Spot option: an option with spot as the subject matter.

Futures option: an option based on a futures contract.

4. According to different types of trading places: exchange-traded options and OTC options.

Floor option: an option listed and traded on an exchange like a futures contract. The contents of the contract were drawn up by the exchange in advance.

OTC option: an option that is traded outside the exchange according to the agreement of both parties to the contract, which is relatively free and flexible.

5. According to the relationship between the subject matter price and the performance price, it is classified into real options, flat options and imaginary options.

I don't know what the landlord is talking about, but I looked it up, according to the example in the 2007 CPA exam textbook. Options are described in Chapter 28 "Presentation of Financial Instruments".

The account is set as: Derivatives-Call Option Derivatives-Put Option.

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