席位费及保证金处理之我见《上海会计》编辑部：目前，金融性公司在上海、深圳证券交易所开办席位须交存一定数额的席位费及保证金。对席位费及保证金的会计处理，由于新颁布的金融企业财务及会计制度没有明确的规定，在实际工作中各公司的作法不尽一致。缴纳的席位费，有... Seats and Margin Handling I see the “Shanghai Accounting” Editorial Department: At present, financial companies in Shanghai, Shenzhen Stock Exchange to open seats to deposit a certain amount of seat fees and security deposit. As for the accounting treatment of the seat fee and the margin deposit, due to the fact that the financial and accounting systems of the newly issued financial enterprises do not have a clear stipulation, the actual practices of the companies are not consistent. Pay the seat fee, there is ...