The purchase of monetary funds by enterprises with idle funds is regarded as short-term investment accounting:

1. Buying a fund can be accounted as a short-term investment.

Borrow: short-term investment in monetary funds

Loans: bank deposits

2. Investment income received

Debit: bank deposit

Loan: investment income

Note: For investment income, please fill in column 4 17 of Table 3 of the annual income tax report.