1. When a securities and futures brokerage company applies for opening a trading account, it debits the subject of "other monetary funds" and credits the subject of "bank deposits".

2. When an enterprise obtains derivatives, it debits the "derivatives" account according to its fair value, debits the "investment income" account according to the transaction costs incurred, and credits the "other monetary funds" account according to the actual amount paid.

3. On the balance sheet date, if the fair value of the derivative instrument is higher than its book balance, debit the title of "derivative instrument" and credit the title of "gains and losses from changes in fair value"; If the fair value is lower than its book balance, make the opposite accounting entry.