Core Viewpoint - The Ministry of Finance's Accounting Department has provided clear accounting treatment guidelines for standard warehouse receipt transactions, which helps to standardize financial operations and information disclosure for enterprises engaged in financial activities [1][2][4]. Group 1: Accounting Treatment Guidelines - The new guidelines classify contracts for buying and selling standard warehouse receipts as financial instruments under the Accounting Standards for Enterprises No. 22, which applies to contracts that can be settled in cash or other financial instruments [2][3]. - Enterprises that frequently buy and sell standard warehouse receipts for short-term profit without physical delivery should recognize the difference between the received consideration and the book value of the sold receipts as investment income, rather than sales revenue [3][4]. - The distinction between hedging against price fluctuations and speculative trading is crucial for accurate accounting treatment and compliance, as it affects how transactions are reported in financial statements [3][4]. Group 2: Impact on Enterprises - The clarification of accounting treatment is expected to curb speculative trading and false trading behaviors, guiding enterprises to focus on activities related to the real economy [6][7]. - Companies are advised to clearly differentiate between speculative transactions and those involving physical delivery, ensuring that accounting practices reflect the true nature of their business activities [6][7]. - The new requirements are seen as a supportive measure for the stable development of the futures market, enhancing the management of enterprises' futures-related activities and improving the market's service to the real economy [7][8].