Our company is required to open a special account for stock trading and fund trading. Article 30 of these Standards: "The financial assets or financial liabilities initially recognized by an enterprise shall be measured at fair value. For financial assets or financial liabilities that are measured at fair value and whose changes are included in the current profits and losses, relevant transaction costs are directly included in the current profits and losses; For other types of financial assets or financial liabilities, relevant transaction costs should be included in the initial recognition amount. " Therefore, the account opening fee cannot be regarded as the entry value of trading financial assets, but the investment income is debited. 2. When the money is remitted to this special account, the stock has not been bought yet: Borrow: funds in other currencies-investment deposits: when buying stocks or funds with bank deposits: Borrow: trading financial assets loans: funds in other currencies-investment deposits. 3. The classification criteria are mainly factors such as the purpose of the manager's holding and whether the assets are quoted in an active market. According to Article 9 of the Standard: "Financial assets or financial liabilities shall be classified as trading financial assets or financial liabilities if they meet one of the following conditions: (1) The purpose of acquiring the financial assets or undertaking the financial liabilities is mainly to sell or buy back in the near future. (2) It is a part of the identifiable financial instrument portfolio under centralized management, and there is objective evidence that the enterprise recently managed the portfolio through short-term profit. (3) It is a derivative instrument. However, derivatives designated as effective hedging instruments, derivatives belonging to financial guarantee contracts, and derivatives linked to equity instruments that are not quoted in an active market and whose fair value cannot be reliably measured and must be settled by delivering the equity instruments are excluded. " Investments in subsidiaries, joint ventures and associated enterprises, as well as long-term equity investments that are not quoted in active markets, shall be accounted for under the account of long-term equity investments in accordance with the Accounting Standards for Enterprises No.2-Long-term Equity Investments. The stocks and funds purchased by your company should be classified as trading financial assets.