When users buy a certain number of stocks, futures, gold and silver, if they do nothing, the position price at this time = cost price. The position price represents the price of the current position held by the user. If it is a spot precious metal, there will be a deferred position fee for daily positions, and the daily position price will rise, but the cost price is the price that the user bought for the first time.

At this time, the position price is greater than the cost price. Inventory should be accounted for according to its cost, and it is mainly obtained through outsourcing and self-control. Theoretically, no matter how an enterprise obtains inventory, all expenses related to obtaining inventory should be included in the historical cost or actual cost of inventory.

Extended data

It is normal that the cost of holding a position will always be higher than the transaction price. The purchase price of shares should be added with commission, tax (now tax-free) and transfer fees (there is no transfer fees in Shenzhen shares) to get the total amount, which is equal to the cost price per share when divided by the number of shares.

Because selling stocks requires paying commissions, taxes and transfer fees, the selling cost should be added when actually calculating the profit and loss cost of stocks. Securities companies buy and sell a stock many times before clearance, and the cost is calculated on a rolling basis.