Because dedicated funds decrease, on the debit side, accumulated surplus increases, on the credit side.

The special fund purchases fixed assets, and the accumulated surplus is borrowed from the special fund. It is not a special fund to purchase fixed assets, and the debit side is the accumulated surplus of the lender.

1. Why does the special fund need to be debited when using a special fund to purchase fixed assets, while the credit is the accumulated surplus? Because the debit side should increase the special fund, while the purchase of fixed assets should decrease the special fund.

First, the government allocates a special fund, and the entry is: borrow from bank deposits, loan: special fund; after the fixed assets are purchased, the entry is: borrow: special fund, loan: accumulated surplus.

"Accumulated surplus" can be understood as accounting for "changes in net assets." When special funds are used to purchase fixed assets, the special funds are reduced, but the net assets are not affected, because the special funds were withdrawn or set up before.

At this time, the net assets have been affected.

When purchasing fixed assets, spending money from a dedicated fund will no longer affect net assets.

At this time, the increase in fixed assets will lead to an increase in net assets. Therefore, the "cumulative surplus" used to calculate changes in net assets will increase accordingly.

What can be understood as accounting is the "change in net assets" "use of special funds to purchase fixed assets". The special funds are reduced. The special funds were previously withdrawn or set up and have affected the net assets. When fixed assets are purchased, they will no longer affect the net assets.

, the fixed assets have increased. 2. Are fixed assets the accumulated surplus funds? The net value of fixed assets is the process of adjustment of accumulated surplus and special fund equity. In the new public institution accounting system, the "non-current assets fund" account replaces the original "fixed fund".

And the "Public Fund-Investment Fund" account. Both the Institution Fund and the non-current asset fund belong to the owner's equity category. Credits indicate increases and debits indicate decreases. "Cumulative surplus" can be understood as accounting for "changes in net assets". Use

When a special fund purchases fixed assets, the special fund is reduced, but it does not affect the net assets, because the special fund was withdrawn or set up before, and when it was withdrawn or set up, the net assets were already affected. When purchasing fixed assets, the special fund is spent

The money no longer affects the net assets. At this time, the increase in fixed assets will lead to an increase in net assets. Therefore, the "cumulative surplus" used to calculate changes in net assets will increase accordingly. Special funds are only available to public institutions.

, which is a special-purpose fund withdrawn after the allocation of non-fiscal appropriation balances, including employee welfare funds, scientific and technological achievements conversion funds, etc.