investment fund is a kind of collective investment mode with * * * benefits and * * * risks, that is, through issuing fund units, investors' funds are concentrated, managed by fund custodians, and funds are managed and used by fund managers to invest in financial instruments such as stocks, bonds, foreign exchange and currencies, so as to obtain investment income and capital appreciation.

enterprises that implement the new accounting standards for business enterprises should put "transactional financial assets" (priced at fair value at the end of the period, and the changed amount is included in the current profit statement) or "available-for-sale financial assets" (priced at fair value at the end of the period, the changed amount is included in the current owner's equity account, and the realized part is converted into the current profit statement) if the investment funds have an active trading market and an open market price.

enterprises that implement the old accounting standards for business enterprises are reflected in the subject of "short-term equity investment".