When a securities company receives money from a customer, the accounting treatment is: Debit: bank deposit - customer loan: agency payment for buying and selling securities. When a securities company transfers the money to the stock exchange, the accounting treatment is: Debit: settlement reserve fund

-Customer, loan: bank deposit -Customer, at the same time, it is also an accounting subject: 1. This account accounts for the money received by the enterprise (securities) when it accepts the entrustment of the customer and acts on behalf of the customer to buy and sell securities such as stocks, bonds and funds.

The money used by enterprises (securities) to subscribe for new shares on behalf of customers, the cash dividends and bond interest received on behalf of customers, and the allotment money paid to the stock exchange on behalf of customers, etc., are also accounted for in this account.

2. This account can be calculated in detail according to customer categories, etc.

3. Main accounting processing of agency securities trading payments.

(1) When the enterprise receives the money from the customer, it debits the account "Bank Deposit - Customer" and credits this account; when the customer withdraws the deposit, the opposite accounting entry is made.

(2) If the total transaction amount of securities purchased is greater than the total transaction amount of securities sold upon acceptance of the client's entrustment, the amount shall be calculated based on the difference between the transaction prices of securities purchased and sold plus the relevant taxes withheld and paid and the commission charged to the client, etc.

Bookkeeping accounts, etc., are credited to accounts such as "Settlement Reserve Fund-Customer" and "Bank Deposits".

If, upon acceptance of a client's entrustment, the total transaction amount of securities sold is greater than the total transaction amount of securities purchased, the balance shall be debited to "

Accounts such as "Settlement Provision Fund-Customer" and "Bank Deposit" are credited to this account, etc.

(3) Subscribing new shares on behalf of a client, receiving the subscription money from the client, debiting "Bank Deposit - Client" and other accounts, and crediting this account.

Transfer the money to the stock exchange, debit the "Settlement Reserve Fund-Customer" account, and credit the "Bank Deposit-Customer" account.

When a customer goes through the subscription procedure, this account will be debited and the "Settlement Reserve - Customer" account will be credited according to the actual payment amount.

When the stock exchange completes the determination of the winning lottery and returns the unsuccessful funds to the client, the "Settlement Reserve Fund-Customer" account will be debited and this account will be credited.

The enterprise transfers back the unsuccessful funds, debits the "bank deposit-customer" account, and credits the "settlement reserve fund-customer" account.

The enterprise will return the unsuccessful money to the customer, debit this account, and credit the "Bank Deposit-Customer" account.

(4) If you handle the allotment business on behalf of a client and pay the allotment money to the stock exchange on the same day, when the client requests for allotment, this account will be debited and the "Settlement Reserve - Customer" account will be credited.

If the allotment payment is paid to the stock exchange on a regular basis, when the customer requests for allotment, this account will be debited and the "other payables - allotment payment payable to customers" account will be credited.

To clear the allotment money with the stock exchange, the "Other payables - Allotment money payable to customers" account will be debited and the "Settlement reserve funds - Customers" account will be credited based on the allotment amount.

4. The credit balance at the end of this account reflects the funds that the enterprise accepts from customers for agency securities trading.