I. Account Settings and Statement List

(A) the "Regulations" to add subjects

The "Regulations" require that enterprises engaged in commodity futures business should add the following general ledger accounts and detailed accounts:

1, the subject of "futures margin", accounts for the margin paid and added by enterprises to futures exchanges (hereinafter referred to as exchanges) or futures brokerage institutions (hereinafter referred to as brokerage institutions) for handling futures business.

2, the "seat fee receivable" subjects, accounting enterprises to obtain seats other than the basic seats and pay the seat occupation fee.

3, "futures gains and losses" subjects, accounting for the handling of futures business in the process of handling fees, liquidation gains and losses and membership changes.

The annual fee for futures and the penalty for breach of contract in futures business shall be reflected in the subjects of "management expenses" and "non-operating expenses" respectively, and shall not be included in futures profits and losses.

4, in the "long-term equity investment" subjects set up "futures member investment" detailed subjects. Accounting treatment of investment deposits and return investments; When the margin amount is inconsistent with the refundable amount, the difference is recorded in the "futures profit and loss" account.

(2) subjects that need to be supplemented.

1, the subject of "futures to be confirmed profit and loss" is accounted according to the floating profit and loss of positions notified by the exchange or broker.

2, "buy futures contracts", "sell futures contracts" and "futures settlement" subjects. According to the regulations, the number of shares (lots), the number of targets and the amount of futures contracts bought or sold by enterprises are not recorded, which will have a negative impact on the internal control of futures. To this end, enterprises can add up the above three subjects to calculate the quantity, type and initial transaction price of futures contracts.

(iii) Statement

1, balance sheet:

(1) Set the subjects of "futures deposit" and "seat fee receivable" on the subject of "other receivables", and fill in the column according to the ending balance of two subjects with the same name.

(2) In the "other current liabilities" item, the floating gains and losses of position contracts are listed.

(3) In the notes to the statements, the contents and amounts of futures member investment, floating gains and losses of position contracts, etc. It should also be disclosed.

(4) Enterprises that set up trading futures contracts and futures settlement accounts should write off these accounts when preparing their balance sheets, which are not reflected in the statements, but should disclose the types, quantity and initial transaction amount of position contracts in detail in the notes to the statements.

2. Income statement (income statement): Set the subject of "futures income" under the subject of "investment income".

3. Statement of cash flow: Cash receipts and payments of futures business shall be presented as cash flows of investment activities.