2. Breakeven point refers to the sales volume (amount) that the total sales revenue is equal to the total cost, and it is neither profitable nor loss, just reaching breakeven point, also known as breakeven point. Refers to the total amount of business (recorded as BEP) that can enable the enterprise to achieve the state of capital preservation.

3. Finance refers to economic activities such as the issuance, circulation and withdrawal of money, the issuance and recovery of loans, the deposit and withdrawal, and the exchange of money. The essence of finance is value circulation. There are many kinds of financial products, including banks, securities, insurance, trusts and so on. Finance involves a wide range of academic fields, including accounting, finance, investment, banking, securities, insurance, trust and so on. Financial futures is a kind of futures trading.

Futures trading refers to the trading of standardized futures contracts by both parties in a centralized trading market through open bidding. Futures contract is the object or subject matter of futures trading, which is uniformly formulated by the futures exchange and stipulates a standardized contract to deliver a certain quantity and quality of goods at a specific time and place. The basic tools of financial futures contracts are various financial instruments (or financial variables), such as foreign exchange, bonds, stocks and price indexes. In other words, financial futures are futures trading based on financial instruments (or financial variables).

4. Total marginal contribution, also known as total contribution or profit, refers to the difference between the total sales revenue of various products and the total sales variable cost.

5. Fixed cost refers to the cost that the total cost can remain unchanged within a certain period of time and within a certain range of business volume, and is not affected by the increase or decrease of business volume. Here is the total cost of the total business volume. If you look at the fixed cost of unit business volume, the situation is different. Its change is inversely proportional to the increase or decrease of business volume. Fixed costs can usually be divided into committed fixed costs and discretionary fixed costs. Committed fixed cost: the cost necessary to maintain the business ability of an enterprise to provide products and services, such as depreciation of plant and machinery, property tax, house rent, salary of management personnel, etc. Because this kind of cost is linked with maintaining the business ability of the enterprise, it is also called the ability cost. The amount of this fee is fixed and cannot be easily changed, so it is quite binding. Discretionary fixed costs: fixed costs formed by the planned budget determined by the enterprise management authorities according to the operating and financial conditions before the start of the fiscal year, such as new product development fees, advertising fees, staff training fees, etc. Because the budget of such expenses is only valid during the budget period, enterprise leaders can determine the budgets of different budget periods according to the changes of specific conditions, so it is also called self-determined fixed cost. The amount of such fees is not binding and can be determined according to different circumstances.