Futures business is an entry examination of the nature of futures business access and a national qualification examination. Expenditure refers to a series of outflow forms such as payment of money, payment of expenses and payment of wages. The word expense is easily confused with the word expense. Expenditure refers to the outflow of assets in order to obtain another asset and pay off debts in the process of production and operation. Expenditure can be divided into reimbursement expenditure and consumption expenditure. The former is mainly to pay off all kinds of debts, which has nothing to do with the production cost of products and is not regarded as productive expenditure; The latter is related to the production cost of products, and will be converted into capital expenditure and revenue expenditure sooner or later.