Commission is the service fee charged by brokers for buying and selling stocks, which is calculated according to the transaction amount and commission rate. Stamp duty is a tax levied by the government on stock trading, which is calculated according to a certain proportion of the transaction amount. Transfer fees is the fee charged by the exchange for stock trading, which is calculated according to the number and amount of transfer.
In accounting treatment, the transaction cost of buying stocks belongs to the cost of investment activities and should be included in the investment income account. Specifically, if you buy short-term stocks, it can be included in the current profit and loss; If you buy long-term stocks, it can be included in the long-term investment cost.