Data: Futures contracts are signed according to CSI 100 index, the contract value multiplier is 100, and the minimum margin ratio is 8%. The transaction cost level is

I didn't say anything about accounting, but I usually do accounting for the following items:

Opening margin: index point * contract value multiplier * minimum margin ratio * contract quantity.

=4365* 100*8%* 1

=34920 yuan

Opening fee: index point * contract value multiplier * transaction fee level * contract quantity.

=4365* 100*0.0003* 1

= 130.95 (yuan)

Transaction cost: index point * contract value multiplier * transaction cost level * contract quantity.

=(4365*99%)* 100*0.0003* 1

= 129.64 (yuan)

Total handling fee: opening handling fee+closing handling fee =260.59 yuan.

Closing profit and loss: (closing index point-opening index point) * contract value multiplier

=(4365*99%-4365)* 100

=-4365 (yuan)

Net profit: liquidation profit and loss-handling fee =-4365-260.59 =-4104.41(RMB)