Finance was the management, creation, and study of money and investments, with regard to how an individual, company or government acquires and spend or invest that money.
According to the 94th Rule of Acquisition, "Females and finances don't mix." But, according to Nog, "that can be interpreted in many different ways." (DS9: "Profit and Lace") When Rom presented Leeta with a Waiver of Property and Profit agreement in 2373, prior to their wedding, he too cited the 94th Rules, but was reminded by Leeta that "marriage is about sharing everything, including money." (DS9: "Ferengi Love Songs")