Fund returns are floating, which may be positive growth or negative growth, but most funds are positive growth, so the basis of 0 1 182 1 is upward.

From the accounting point of view, capital is a narrow concept, which refers to funds with specific purposes and uses. The fund we are talking about mainly refers to the securities investment fund. Fund refers to a collective investment method that collects the funds of many investors by selling fund shares to form independent property, which is managed by fund custodians and fund managers, and invests in securities in the form of portfolio, contributing benefits and taking risks.