1. Partnership enterprises are not limited liability companies, and generally do not need to implement the provisions of the Accounting Standards for Business Enterprises on surplus reserves. However, it is ok to make provision, which is actually beneficial to enterprises. At the time of accrual, it is 10% profit.

2. Surplus reserve fund refers to the accumulated funds extracted from after-tax profits by enterprises in accordance with regulations. Surplus reserve fund is divided into statutory reserve fund and arbitrary reserve fund according to its use. Surplus reserve fund is mainly used to make up for the losses of enterprises in previous years and increase capital.