一、“结算差异”核算内容商品期货会计作为会计系统的一个分支服务于期货交易的各个主体,如期货交易所、期货经纪公司(以下简称期货公司)和期货投资者等。“结算差异”业务的核算只是在期货公司及下属营业部的会计核算中存在,反映期货公司“应收保证金”和“应付保证金”账户之间的差额。这两个账户的设置源于期货公司的特定作用。期货公司接受客户的委托,履行必要的手续后就可代理客户进行期货交易。客户在进行期货交易之前要向所开户的期货公司交存一定数额的保证金,客户一旦交易,保 First, the “settlement difference” accounting Commodity Futures Accounting as a branch of the accounting system services in the futures trading of various subjects, such as futures exchanges, futures brokerage firms (hereinafter referred to as futures companies) and futures investors. The accounting of “settlement difference” business only exists in the accounting of the futures company and its sales department, which reflects the difference between the “receivable margin” and “margin payable” accounts of the futures company. The setting of these two accounts comes from the specific role of the futures company. Futures companies accept the client’s commission, after performing the necessary formalities on behalf of clients can futures transactions. Customers in the futures trading before the opening of the futures company to deposit a certain amount of margin, the customer once the transaction, Paul