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Key points of fund accounting
Financial assets. Financial assets measured at fair value and whose changes are included in current profits and losses; Held-to-maturity investment; Loans and receivables; Financial assets available for sale

Financial liabilities: financial liabilities and other financial liabilities measured at fair value and whose changes are included in current profits and losses.

Accounting objects include assets, liabilities, * * similar, owner's equity and profit and loss accounting.

Accounting contents: securities and derivatives trading accounting, equity accounting, interest and premium accounting, expense accounting, fund purchase and redemption accounting, valuation accounting, profit accounting, fund financial accounting report and fund accounting review.