1. Borrow: Trading financial assets - cost 140,000 Investment income 720 Dividends receivable? 4,000 Goods: Bank deposits? 1,447,202. Borrow: Bank deposits? 4,000 Goods: Dividends receivable? 40,003. Borrow: Profit and loss from changes in public value 12,000 Goods:

Trading financial assets - Change in public confiscation value 120,004, Debit: Bank deposits 104,000 Trading financial assets - Change in public confiscation value 9,000 Goods: Trading financial assets - Cost 105,000 Investment income 8,000 Borrow: Investment income 9,000 Goods: Gains and losses from changes in public confiscation value

90005. Borrow: Dividends receivable ? 200 Goods: Investment income 2006. Borrow: Bank deposits 200 Goods dividends receivable 2007. Borrow: Trading financial assets - change in public value of 2000 Goods: Gains and losses from changes in public value 2000 Extended information: 1

, This account accounts for financial assets held by enterprises that are measured at fair value and whose changes are included in current profits and losses, including bond investments, stock investments, fund investments, warrant investments, etc. held for trading purposes and those directly designated as fair value.

Financial assets that are measured and whose changes are included in current profits and losses.

Derivative financial assets are not accounted for in this account.

The agency underwriting of securities by an enterprise (securities) is accounted for in this account, or the "1331 Agency underwriting of securities" account can be set up separately for accounting.

2. This account should be separately accounted for "cost" and "change in fair value" according to the category and type of trading financial assets.

3. Main accounting treatment of trading financial assets (1) When an enterprise obtains trading financial assets, this account (cost) will be debited according to the fair value of the trading financial assets, and "investment income" will be debited according to the transaction costs incurred.

"Account, if the price includes cash dividends or interest that have been declared but not yet distributed, debit "Dividends Receivable or Interest Receivable" based on the actual amount paid, and credit "Bank Deposits" and other accounts.

(2) For cash dividends or bond interest declared by the invested unit during the period of holding trading financial assets, the "dividends receivable (or interest receivable)" account will be debited and the "investment income" account will be credited.

(When cash dividends or interest are received, "bank deposit" is debited and "dividends receivable or interest receivable" is credited) (3) On the balance sheet date, the difference between the fair value of the trading financial asset and its book balance

, debit this account (change in fair value), and credit the "profit and loss from change in fair value" account; for the difference between the fair value and its book balance, make the opposite accounting entry.

(4) When selling a trading financial asset, accounts such as "Bank Deposits" should be debited based on the actual amount received, and credited to this account (cost) based on the cost of the trading financial asset.

Changes in the fair value of financial assets will be credited or debited to this account (changes in fair value), and the difference will be credited or debited to the "investment income" account.

At the same time, according to the change in the fair value of the trading financial asset, the "profit and loss from changes in fair value" account will be debited or credited, and the "investment income" account will be credited or debited.

4. The ending debit balance of this account reflects the fair value of the company’s trading financial assets.