1. profit and loss problem, also known as the problem of insufficient income, is one of the typical application problems. Profit and loss problem distributes a certain amount of goods to a certain number of people equally. Because the goods and the number of people are unknown, we only know that one of the two distributions is surplus and the other is deficit. Either there is a surplus twice, or there is a deficit twice. Find the total number of goods and personnel involved in the distribution. This kind of problem is called profit and loss problem. Also known as the problem of insufficient profits. It is one of the research projects of China's ancient mathematics book Nine Chapters Arithmetic. The basic calculation formula is: (profit+loss) ÷ (two differences) = number of people; (Daying-Xiaoying) ÷ (the difference between two stocks) = number of people; (big loss-small loss) ÷ (difference between two shares) = number of people.
2. Position gains and losses, as opposed to liquidation gains and losses. Also known as book profit and loss or floating profit and loss. Based on the settlement price of the day, the difference between the position value of the contract held by the trader at the closing of the transaction and the original position value. Position gain and loss is an unrealized gain and loss, which is usually not recognized as investment income according to the income of accounting subjects in realization principle. However, due to the high risk of futures investment, it is necessary to disclose it in order to provide decision-making information to users of financial statements. Therefore, it can be reflected in the futures investment income account, and it can also be reflected by setting the position gain and loss of the secondary subject under futures, which is different from the realized futures investment gain and loss.
3. Profit and loss analysis is the basic method of factory location, also known as comparative analysis of production costs. This method is based on the following assumptions: all alternative schemes can meet the basic requirements of site selection, but the investment of each scheme is different, and the variable costs of raw materials, fuel and power are also different after production.
4. Break-even point (BEP for short) is also called zero profit point, break-even point, break-even point and turning point of income. Usually refers to the output when the total sales revenue equals the total cost (the intersection of the sales revenue line and the total cost line). With the breakeven point, when the sales revenue is higher than the breakeven point, the enterprise will make a profit, otherwise, the enterprise will lose money. The breakeven point can be expressed by sales volume, that is, the sales volume of breakeven point; It can also be expressed in terms of sales, that is, sales at breakeven point.