The accrual ratio is determined by the articles of association, generally around 30%. Borrow: profit distribution-withdrawal of business development fund loan: business development fund (listed under the balance sheet-owner's equity) borrow: profit distribution-undistributed profit loan: profit distribution-withdrawal of business development fund Enterprise development fund refers to the enterprise development fund that is withdrawn from net profit for enterprise production development and approved for capital increase in accordance with laws and administrative regulations.