Transactional financial assets mainly refer to financial assets held by enterprises for sale in the near future, such as stocks, bonds and funds purchased by enterprises from the secondary market for the purpose of earning the price difference.

On the balance sheet date, if the fair value of trading financial assets is higher than its book balance, "trading financial assets-changes in fair value" shall be debited and "gains and losses from changes in fair value" shall be credited; If the fair value is lower than its book balance, make the opposite accounting entry.

The book balance of trading financial assets is the cumulative result between its initial entry value (cost) and its subsidiary account "fair value change".

Trading securities refer to debt securities and equity securities that enterprises intend to make profits through active management and trading. Enterprises usually buy and sell such securities frequently to profit from short-term price changes.

Conditions:

Financial assets that meet one of the following conditions shall be classified as transactional financial assets:

The main purpose of obtaining financial assets is to sell or buy back or redeem them in the near future.

(2) Being a part of the identifiable financial instrument portfolio under centralized management, there is objective evidence that the enterprise recently managed the portfolio in the form of short-term profit.

(3) It belongs to financial derivatives. However, derivatives designated as effective hedging instruments by enterprises belong to financial guarantee contract derivatives, except those linked to equity instrument investments that are not quoted in an active market and whose fair value cannot be reliably measured and must be settled through delivery of equity instruments.

Account settings

1, "Trading Financial Assets" accounts for the fair value of trading financial assets such as bond investment, stock investment and fund investment held by enterprises for trading purposes.

(1) The financial assets directly designated by the enterprise and measured at fair value and whose changes are included in the current profits and losses are also accounted for in the subject of "transactional financial assets". "Transactional Financial Assets" Course

Debit-the difference between the acquisition cost of a registered trading financial asset and its fair value higher than the book balance on the balance sheet date.

Creditor-the difference between the fair value and the book balance on the balance sheet date, and the cost carried forward when the enterprise sells the trading financial assets.

(2) Detailed account of this account-An enterprise shall separately set up detailed accounts such as "cost" and "change in fair value" for accounting according to the categories and varieties of transactional financial assets.

2. "Gains and losses from changes in fair value" accounts for gains or losses arising from changes in the fair value of trading financial assets of enterprises that should be included in the current profits and losses.

3, "investment income" account for the investment income obtained during the holding of trading financial assets and the investment income or investment loss realized by the disposal of trading financial assets.