How to buy gold, how to do accounting points

1. The accounting processing method of purchasing physical gold and paper gold is different.
1. Gold
If it is a banking industry, it is included in 1441 precious metal subjects. If it is a non -bank company, it is included in inventory,
1). —— Gold
Loan: Bank deposits
2). At the time of sale:
borrowing: bank deposit
loan: other business income
borrowing: other business costs
Loan: inventory product
2. Paper Gold:
1). Save margin and other
borrowing: other currency funds -precious metal spot electronic transactions
loan: bank deposit
2 ). The intentions of the visual management are differently divided into short -term holdings and long -term holdings.
a. If it is short -term, it is included in trading financial assets or available for sale of financial assets,
borrowing: transactional financial assets

b. If it is planned to hold it for a long time, the intention will not change in the short term.
borrowing: long -term investment -other long -term investment
loans: other currency funds -precious metal electronic transactions