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
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