1. This account calculates the fair value of trading financial assets such as bond investments, stock investments, and fund investments held by enterprises for trading purposes.

Financial assets held by an enterprise that are directly designated as measured at fair value and whose changes are included in current profits and losses are also accounted for in this account.

Enterprises (finance) that accept entrustment to underwrite securities using full underwriting or balance underwriting methods should classify the securities when they receive them.

If it is classified as a financial asset measured at fair value and its changes are included in the current profit and loss, it should be accounted for in this account; if it is classified as an available-for-sale financial asset, it should be accounted for in the "available-for-sale financial assets" account.

Derivative financial assets are accounted for in the "derivatives" account.

2. This account can be calculated in detail according to the category and type of trading financial assets, such as "cost" and "change in fair value".

3. Main accounting treatment of trading financial assets.

(1) When an enterprise obtains trading financial assets, it will debit this account (cost) according to its fair value, debit the "investment income" account according to the transaction costs incurred, and debit the "investment income" account according to the interest payment period that has expired but has not yet been received.

For interest or cash dividends that have been declared but not yet paid, the "Interest Receivable" or "Dividends Receivable" account will be debited, and the actual amount paid will be credited to "Bank Deposits", "Amounts Deposited with the Central Bank", and "Settlement Preparations"

"Gold" and other subjects.

(2) Cash dividends declared by the invested unit during the holding period of trading financial assets, or interest calculated based on the coupon rate of installment interest or one-time principal repayment bond investment on the balance sheet date, debit "Receivables"

The "Dividends" or "Interest Receivable" account is credited to the "Investment Income" account.

(3) On the balance sheet date, the difference between the fair value of a trading financial asset and its book balance will be debited to this account (change in fair value) and credited to the "profit and loss from changes in fair value" account; if the fair value is lower than

The opposite accounting entry is made for the difference between the book balances.

(4) When selling trading financial assets, the actual amount received should be debited to "bank deposits", "deposits with the central bank", "settlement reserves" and other accounts, and the book balance of the financial assets should be

, credit this account, and the "investment income" account will be credited or debited according to the difference.

At the same time, the changes in fair value originally included in the financial asset are transferred out, debited or credited to the "profit and loss from changes in fair value" account, and credited or debited to the "investment income" account.