Because trading financial assets are short-term assets that are about to be realized, his income is placed in the investment income. Since it is about to be realized, it will not be placed in his cost, so there is no need to directly reduce the investment income.

Generally speaking, the transaction cost of financial assets is included in the cost of financial assets. For trading financial assets, measured at fair value, the changes in fair value will be directly included in the gains and losses of changes in fair value, which will directly affect the current income.

Transaction costs are actually generated when buying and selling. If the cost is included, it will affect the calculation of gains and losses from changes in fair value in subsequent calculations. (For example: buy 100 shares, each share is 1 yuan, and the transaction cost is 20 yuan; Later it rose to 2 yuan per share. If the transaction costs are included in the cost, it is unreasonable to recognize the gains and losses from changes in fair value as income 80 yuan at this time, because the 20 yuan transaction costs have nothing to do with changes in fair value, so the transaction costs cannot be included in the calculation of gains and losses from changes in fair value, so the transaction costs of transactional financial assets cannot be included in the cost. ) transaction costs affect the total investment income, so transaction costs are directly included in the current profit and loss.