I have read a book before, but I forget what it is.

But from an analytical point of view, the enterprise development fund is used for enterprise development. This part of the money can't be used casually. First of all, the public welfare fund is also the surplus money that enterprises can use. This part of the money will not have a great impact on the development of the enterprise, nor will it play a decisive role in the future development of the enterprise. However, the enterprise development fund is different. It plays an important role in the development of enterprises and is the fresh blood of enterprises.

Besides, any surplus reserve, the use of enterprise development funds must be planned and purposeful (organized and disciplined). Obviously, it cannot be used arbitrarily, that is to say, it is not an arbitrary surplus reserve. Finally, supplementary working capital means that it is not working capital under the normal development of enterprises, and it is not working capital in the near future (as for what is capital and what is working capital, the information is poor). In the long run, it is working capital. Here is an example. For example, the development fund of the enterprise is used for retraining employees. Therefore, the enterprise development fund belongs to supplementary working capital, not the kind of capital used to make money every day.

Therefore, based on the above statement, the enterprise development fund supplements the working capital.