"Occupational risk fund" is the occupational risk compensation reserve drawn by accounting firms according to regulations, which belongs to the liability subject. "Management fee-professional liability insurance fee" accounts for various insurance fees paid by accounting firms to resist risks and protect the interests of interested parties.

When the firm withdraws the occupational risk fund, it debits the title of "management expenses-occupational risk fund" and credits the title of "occupational risk fund"; When the firm makes compensation according to law, it shall debit the title of "occupational risk fund" and credit the title of "bank deposit". If the extracted occupational risk fund is insufficient to make up for it, the difference shall be directly included in the current profit and loss.