The funds purchased by enterprises should be included in the subject of "transactional financial assets". Transactional financial assets refer to debt securities and equity securities that enterprises intend to make profits through active management and trading.

1. At the time of purchase:

Debit: Transactional Financial Assets-Cost

Loans: bank deposits and other monetary funds.

2. If the purchased fund is to be sold again in the next year, the difference between the net value of the fund and the purchase cost should be determined at the end of the year.

Debit: Trading financial assets-changes in fair value

Credit: gains and losses from changes in fair value