1, different in nature: the profit and loss of positions is the profit and loss generated by positions still held. Cumulative floating profit and loss is the potential profit and loss calculated according to the initial transaction price of the position contract and the settlement price of the day.

2. Different formulas: cumulative floating profit and loss = (selling transaction price-settlement price of the day) × selling volume. Position profit and loss = historical position profit and loss+opening profit and loss on the same day.

3. Different indicators: floating profit and loss is a risk indicator, an unrealized profit and loss, reflecting the profit opportunities and loss risks of the currency on the trading day.

Extended data:

Precautions:

1, most futures trading time is only a few months, the possibility of the market continuing or maintaining the current trend is more than 50% and less than or equal to 95%, and the losses are in line with the probability regulations in most cases.

2. The amount can be measured reliably: the simplest method is to determine the amount of position loss on the relevant settlement statements at the end of the period. In this way, after the position loss is confirmed as an estimated liability, the taxable income of the previous year can be deducted, thus delaying or underpaying the income tax.

3. If the enterprise makes a profit when it is not included in the position loss, but it is expected that it will not make a profit in the next year after it is included in the position loss, the enterprise can offset it with the expected liabilities in advance, thus paying less income tax on the realized profit in that year.

4. When there are gains from holding positions, because there are no corresponding estimated liabilities, the contingent items do not meet the conditions for recognition as assets, and only need to be disclosed in the accounting statements and notes at the end of the accounting period, thus delaying the payment of income tax.

5. If the profit and loss of the position does not meet the confirmation conditions, it shall be regarded as contingent liabilities and contingent assets, without accounting treatment, and only need to be disclosed or not disclosed according to relevant regulations.

Baidu encyclopedia-position profit and loss

Baidu Encyclopedia-Cumulative floating profit and loss