Cost profit rate = (operating profit/total cost) *l00%, in which: the total cost includes: main business cost, main business tax and surcharge, operating expenses, management expenses and financial expenses.

Finance refers to the issuance, circulation and withdrawal of money, the issuance and recovery of loans, the deposit and withdrawal, the exchange of foreign exchange and other economic activities. 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).