Current location - Trademark Inquiry Complete Network - Futures platform - Do the margin and floating profit and loss in the company's futures account need to be accounted for in the financial account?
Do the margin and floating profit and loss in the company's futures account need to be accounted for in the financial account?
Margin does not need to be included in the accounting subjects, because the exchange often adjusts the margin, which is discontinuous. Floating gains and losses need to be included in the accounting accounts. Generally, after the first floating profit and loss is generated, the variable value of the next month's bookkeeping should be the floating profit and loss of the current month minus the floating profit and loss of the previous month (the reference bill should be a monthly statement).