财政部 财会 [2000]19号 为了规范商品期货业务的会计核算，维护商品期货市场的秩序，促进商品期货市场的健康发展。现将《企业商品期货业务会计处理补充规定》、《期货经纪公司商品期货业务会计处理暂行规定》、《期货交易所商品期货业务会计处理暂行规定》印发给你们，请遵 In order to standardize the accounting of commodity futures business, the Accounting Administration of the Ministry of Finance [2000] No. 19 maintained the order of the commodity futures market and promoted the healthy development of the commodity futures market. We hereby issue to you the Supplementary Provisions on the Accounting Treatment of Enterprise Commodity Futures, the Provisional Regulations on the Accounting Treatment of Commodity Futures Business of Futures Brokerage Companies and the Interim Provisions on Accounting Treatment of Commodity Futures Business of Futures Exchanges,