Advantages of 1:

In fact, for credit cards, loans and other businesses, it is to solve people's financial problems, and the reserve fund is mainly produced to solve this problem. Therefore, it is really helpful for users who are in urgent need of money, such as those who have no money to decorate after buying a house.

The biggest feature of the reserve fund is that it cannot occupy the credit card limit, which means that we still have funds to use after swiping the credit card.

: 1. What is a reserve fund?

1. The reserve fund is the reserve fund allocated by the enterprise to internal users or individual employees as sporadic expenses. The reserve fund allocated by enterprises can be accounted for in the detailed account of "other receivables reserve fund" according to the management needs, adopting a one-time reserve fund or reserve fund system.

2. Reserve fund refers to the funds allocated by enterprises, organs, institutions or other economic organizations to non-independent internal units or staff for travel expenses, sporadic purchases, sporadic expenses, etc.

3. The reserve fund shall be managed by a designated person and used according to the specified purposes, and shall not be lent to others or used for other purposes.

Second, the significance of the reserve fund

1. Prepaid reserves for travel expenses and sporadic purchases are generally charged according to the estimated amount required. One-time reimbursement after expenditure, overpayment and underpayment. If the previous account is not settled, no further advance can be made.

2. For petty cash used for sporadic expenses, the imprest system can be implemented, that is, the designated petty cash person in charge receives it according to the specified amount, and then reimburses it according to the specified procedures, so as to increase the original quota. For the units that implement the imprest system, after the imprest receiving department uses the imprest, it will prepare the expense list according to various expense vouchers, and reimburse the financial accounting department regularly, and the used imprest will be restored.

3. Prepaid petty cash can be debited to "petty cash" (or "other receivables") at the time of withdrawal; The balance will be credited to this account upon return and recovery. Units that implement the working capital system do not need to directly record the amount of expenditure when reimbursing daily expenses to make up the limit, except for using the "working capital" subject when allocating or increasing the working capital limit. Through this account, record the related cost account.