Yes.

Financial assets quoted in active markets can be divided into trading financial assets and available-for-sale financial assets.

However, the subsequent measurement methods of these two financial assets are different and can be divided according to the actual situation of the company.

1. What are trading financial assets? Trading financial assets mainly refer to financial assets held by enterprises for sale in the near future, such as stocks, bonds, funds, etc. purchased by enterprises from the secondary market for the purpose of earning price differences.

Enterprises should set up detailed accounts such as "cost" and "change in fair value" for accounting according to the categories and varieties of trading financial assets.

The debit side of the "Trading Financial Assets" account registers the acquisition cost of the trading financial assets, the difference between its fair value and the book balance on the balance sheet date, and the amount of the change in the fair value below the book balance that is carried forward when selling the trading financial assets.

; The creditor of the "trading financial assets" account registers the difference between its fair value and the book balance on the balance sheet date, as well as the cost and change in the fair value carried forward when the enterprise sells trading financial assets is higher than the book balance.

2. Enterprises are classified according to the different purposes of purchasing (holding) financial assets.

1. Those that intend to sell in the short term to earn the price difference are "trading financial assets" 2. Treasury bonds, corporate bonds, financial bonds, etc. held by enterprises and publicly quoted in active markets, and have clear intention and ability to hold them until

Non-derivative financial assets that mature are “held-to-maturity investments.”

3. Equity investments in which the investing enterprise exercises control and significant influence over the invested unit, as well as equity investments in its joint ventures.

For example, investment in stocks issued by the invested unit is classified as "long-term equity investment". 4. Bond investment, stock investment, fund investment, etc. purchased by the enterprise from the secondary market, but these financial assets are not classified as trading financial assets.

Or hold until maturity investments.

are classified as "available-for-sale financial assets".