Accounting entries for withdrawal of reserve funds: withdrawal of reserve funds and withdrawal of enterprise development funds through profit distribution; Commodities: surplus reserve fund and enterprise development fund. Reserve fund refers to the funds occupied by enterprises to purchase raw materials, fuels, outsourced semi-finished products, packaging materials, low-value consumables and repair spare parts in order to ensure the normal operation of production and business activities.

Reserve fund is the main part of enterprise liquidity. Its occupation mainly depends on the production scale, material consumption level, supply conditions and management level of the enterprise. Generally, it is necessary to formulate a reasonable quota so that it can meet the needs of production without wasting the use of funds. Conditional enterprises can also determine the "economic order quantity" for their main categories, so that enterprises can meet the needs of reserve materials at the lowest cost.