The reserve fund is the reserve fund allocated by the enterprise to the enterprise's internal fund-using units 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" by adopting a one-time reserve fund or reserve fund system according to management needs.

Petty cash 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.

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.

Extended data:

Calculation formula of reserve fund:

Reserve fund = accumulated undistributed profit of last year+realized net profit of this year-distributed profit of this year.

Profits distributed this year = fines and penalties for confiscation of property losses and violation of tax laws+compensation for losses in previous years+withdrawal of surplus reserve and statutory public welfare fund+profits distributed to investors.

Operating income-operating expenses-depreciation of productive fixed assets-product tax+net rental income, net rental income of other assets and net converted rental of self-owned houses, etc. The net income of property does not include the premium income from the transfer of ownership of assets.

Real growth rate of per capita disposable income = (per capita disposable income in the reporting period/per capita disposable income in the base period)/consumer price index-100%.

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