How to calculate futures investment and silver investment?

1. The Exchange shall open special settlement accounts in depository banks to deposit members' deposits and related funds.

Members shall open a special fund account in the depository bank to deposit the deposit and related funds. The trading of futures business funds between the exchange and its members shall be conducted through the special settlement account of the exchange and the special fund account of the members.

2. The Exchange shall manage the deposits deposited by members in the special settlement account of the Exchange in separate accounts, set up a detailed account for each member, and register and calculate their deposits and withdrawals, profits and losses, trading deposits and handling fees. The daily work of each member.

The members of a futures company shall manage the deposits deposited by customers in the special fund accounts of the members, set up detailed accounts for each customer, and register and account the deposits and withdrawals, profits and losses, trading deposits and handling fees of customers. Every customer.

3. The Exchange implements the margin system.

Margin is divided into settlement reserve and trading margin.

4. The Exchange implements the debt-free settlement system on the same day.

The debt-free settlement system of the day refers to the exchange's settlement of profits and losses, trading deposits, handling fees, taxes and other expenses of all contracts at the settlement price of the day after the daily trading, and the one-time transfer of net accounts receivable and payable, thus increasing or decreasing the settlement reserve of members accordingly.

At the daily closing, if the settlement reserve after settlement is lower than the minimum balance, members must replenish the funds to the minimum balance of the settlement reserve before the opening of the next trading day. If the balance of settlement reserve is not replenished in time, if the balance of settlement reserve is greater than zero and lower than the minimum balance of settlement reserve, it is forbidden to open new positions; If the balance of settlement reserve is less than zero, the Exchange will carry out "forced liquidation" according to relevant risk control management regulations.

How to make accounting entries for debt investment?

1. At the time of purchase:

Debit: Debt investment-cost

Debt investment-interest adjustment

Loans: bank deposits

Confirm interest:

Borrow: interest receivable

Loan: investment income

Debt investment-interest adjustment

2. At the time of disposal:

Debit: bank deposit

Debt investment impairment reserve