1. The purchase and resale of financial assets refers to the funds from financial assets such as securities that the company first bought and then resold at a fixed price according to the resale agreement. On the balance sheet date, the interest income from buying and selling financial assets determined by calculation is recognized as interest receivable and included in the interest income. On the resale date, the difference between the actual amount received and the book balance of financial assets bought for resale and interest receivable shall be included in interest income.

2. For example, an enterprise wants to raise 1 million yuan, so it signs an agreement with the buyer and seller: the enterprise sells securities worth 2 million yuan to the buyer and seller for 1 million yuan, and agrees to buy them back at 1.1 million yuan after one year. In other words, the buyer can earn 1, yuan after one year, which is equivalent to loan interest income. This 1, yuan is to buy financial assets for resale.

1. financing financing, also known as securities credit transaction, refers to the behavior that investors provide collateral to securities companies with Shenzhen Stock Exchange membership, borrow funds to buy securities listed in this stock exchange or borrow securities listed in this city and sell them. It includes financing and financing for investors by securities dealers and financing and financing for securities dealers by financial institutions. The securities law before the amendment prohibits the trading of securities financing. Financing means borrowing money to buy securities, and securities companies lend money to customers to buy securities. When the customer repays the principal and interest at maturity, it is called "short selling" when the customer buys securities from a securities company. Securities lending is sold by borrowing securities, and then returned by securities. When the customer repays the same kind and quantity of securities at maturity, it is called "short selling".

2. The business of buying and selling back securities refers to the enterprise annuity fund and other relevant parties buying securities at a certain price in the form of contract or agreement, and the maturity date. In fact, this kind of business is to lend money to the counterparty with securities as collateral, but the securities are not really transferred, in order to obtain the bid-ask spread income.

3. The accounting entity for buying financial assets for resale is the buyer; Buying objects are bills, securities, loans, etc.; The purchase method is an agreed transactional financial asset, a repurchase and resale agreement or the enterprise's own purchase; The selling transaction object is the original seller; It is characterized by an agreement between the two parties and a fixed resale price; The essence is to lend rich money in the form of mortgage through the trading market; Collateral is generally bonds; You are the lender and get the mortgage; This course carries out detailed accounting by category and financing party.