1, trading financial assets;
2. Held-to-maturity investment;
3. Loans and receivables;
4. Four kinds of available-for-sale financial assets.
Stock investment and fund investment can be accounted for according to trading financial assets and available-for-sale financial assets.
The bookkeeping method is as follows:
Borrow: trading financial assets and available-for-sale financial assets.
Loans: bank deposits