1. Physical gold. In the accounting practice of physical gold, if it is a banking business, it is included in precious metals, and if it is a non-banking enterprise, it is included in inventory.
2. Paper gold. Those held for a short time are included in trading financial assets or available-for-sale financial assets; If it is planned to be held for a long time, it will be included in other long-term investments or electronic trading of precious metals.
3. gold ETF. If the purchased fund is not sold in the current year, it needs to be recorded as an accounting entry in the fair value change profit and loss account according to the difference between the net value of the fund and the purchase cost at the end of the year.
4. Spot gold and futures gold. Apply to a securities and futures brokerage company to open a trading account.