Public Offering of Fund refers to the unrestricted net assets owned by public institutions. It mainly includes accumulated surplus funds. Business expenses shall be accounted for according to the actual amount incurred in the current period.

How to use it should do the following:

(1) The daily turnover use of institutions reflects the true colors of unrestricted use.

(2) make up for career overruns.

(3) The difference between the agreed appraisal price of the transferred fixed assets, intangible assets, materials and other assets higher or lower than the original value or net value.

I hope it works for you.