Surplus value is converted into profit. Profit and surplus value are the same thing, but the difference is that surplus value is for variable capital, and profit is for all prepaid capital. Surplus value is the essence of profit, and profit is the transformation form of surplus value. The two are the relationship between content and form. \ r \ NIndustrial profit is the surplus value obtained by industrial capitalists from industrial workers, commercial profit is the surplus value obtained by commercial capitalists from industrial capitalists, loan capital interest is the surplus value obtained by borrowing capitalists from commercial capitalists and industrial capitalists, bank profit is the surplus value obtained by borrowing capitalists from depositors, and capitalist land rent is the surplus value obtained by agricultural capitalists from agricultural workers \ r \ N 1. Commodity value includes constant capital C, variable capital V and surplus value M. As constant capital and variable cost are transformed into production cost, the labor cost of producing commodities is covered by capital cost. Surplus value has changed from the product of variable capital to the increase of production cost, and further to the increase of all prepaid capital of capitalists. At this time, the surplus value has the form of profit. Relative to variable capital, profit is relative to all prepaid capital. \r\n2。 Because commercial capitalists undertake part of the functions of industrial capitalists, industrial capitalists can't occupy all the surplus value, so they must allocate part of the surplus value to commercial capitalists to transform the surplus value into commercial profits. \r\n3. Interest is the reward obtained by the borrowing capitalist for transferring the right to use capital, which is paid by the functional capitalist. Interest is essentially the surplus value created by industrial workers. Because functional capitalists borrowed the capital of lending capitalists, it is impossible to occupy all industrial profits. If a part of the profit is divided with the borrowing capitalists, the surplus value will be converted into bank interest, and the bank will get profits from it. \r\n4。 Bank profit is the difference between the loan interest earned by the borrowing capitalist and the deposit interest paid by the depositor. In essence, it is the surplus value produced by the difference in remuneration of capital use rights. \r\n5。 It is divided into differential rent and absolute rent, which are essentially the same. They are both created by agricultural workers and paid as surplus value to agricultural capitalists for land use.