At present, stock index futures are developing very rapidly, and there are many profit opportunities for stock index futures. So what is the profit and loss of stock index futures? Is there a reasonable standard to calculate the profit and loss of stock index futures? In fact, the profit and loss calculation standards of stock index futures are nothing more than the following. The customer statement mainly includes seven parts: transaction records, fund records, deposit and withdrawal records, position details, liquidation details, additional margin, customer signature or compulsory liquidation notice. Among them, it is necessary to sign the capital status with the customer, and other records change according to the actual transaction situation of the customer. There is no relevant record or notice at the time of liquidation, the transaction is closed, and there is no withdrawal, position, margin increase or forced liquidation. 1. Transaction records include buying and selling (transaction direction), insurance (speculative and hedging positions, which must be marked as hedging), transaction, Kaiping (opening and closing positions), handling fee and closing profit and loss. 2. Details of positions include buying (buying positions), selling (selling positions), today's settlement price, floating profit and loss (difference between buying price or selling price and today's settlement price × lots × trading units), and daily mark-to-market profit and loss (new positions on the same day = difference between opening price and today's settlement price × trading units, and positions on the next day = difference between today's settlement price and yesterday × lots). 3. Liquidation details include transaction price, opening price, yesterday's settlement price, liquidation profit and loss, and original transaction serial number. Among them, the closing profit and loss of the day is the difference between opening price and closing price × lots × trading units, and the closing profit and loss of the next day is the difference between closing price and settlement price × lots × trading units. 4. The capital status mainly includes the previous day's balance (the customer's equity on the previous trading day) and the degree of risk (used to measure whether the customer's equity can maintain the position, and the calculation method and standard are subject to the account opening contract), daily profit and loss (the sum of the closing profit and loss in the closing details and the daily mark-to-market profit and loss in the position details), daily deposit and withdrawal (the amount of deposit and withdrawal on the same day), daily handling fee and floating profit and loss (the contract unit is based on the difference between the buying price or selling price and the settlement price of the transaction on that day, Total profit and loss calculated by multiplying all positions by the number of hands), daily balance (balance in the previous period+deposit and withdrawal in the current period+daily profit and loss-daily handling fee), margin occupation (settlement price of the day × number of positions × contract unit × margin ratio), customer equity (balance of the day), available funds (customer equity-margin occupation), additional margin, etc. It is worth noting that the daily mark-to-market profit and loss is calculated by comparing the profit and loss of new positions on the same day with the trading price on the same day, and the position on the next day is calculated by comparing the settlement price on the same day with the settlement price on the previous trading day. This settlement method is also known as the daily settlement date, and investors' capital rights and interests are calculated by daily settlement of gains and losses instead of floating gains and losses.