Belongs to the asset account. Caiwang.com introduced that special funds, also known as "special funds", belong to asset subjects and are all kinds of special funds extracted by enterprises from product cost and profit retention according to regulations. The formation and use of special funds are accounted for by the subject of "special funds". Special funds refer to the special funds set up or withdrawn by institutions according to regulations, or various special funds drawn by enterprises from product costs and enterprise profits according to regulations. The management principles of special funds include the principle of first extraction and then use, the principle of setting up special accounts and the principle of earmarking. The principle of "first extraction and then use" means that all special funds must be extracted according to the prescribed sources and channels, and can only be arranged for use after obtaining funds.