For special funds, the "Special Accounts Payable" account needs to be used in accounting processing.

This account accounts for the special or specific funds invested by the enterprise as the owner of the enterprise.

Government subsidies need to use the "non-operating income" account when accounting.

Government subsidies refer to the free monetary assets or non-monetary assets that an enterprise obtains from the government, but does not include the capital invested by the government as the owner of the enterprise.

Earmarking funds for specific purposes is a principle of dedicated fund management.

Funds formed by the enterprise itself or allocated by the competent authorities for special purposes, such as enterprise profit retention funds, renovation funds, overhaul funds, welfare funds, and overall retirement funds, must be used in accordance with the principle of earmarked funds.

The principles of earmarked funds are: (1) It should be stored in a special bank account, deposit first and then use it, and accept the supervision of the bank.

(2) It is necessary to clearly define the scope of use of various special funds and the boundaries with business operating funds, and they must not be misappropriated from each other.

(3) Special materials and supplies required for special fund projects should be separately reserved and accounted for separately.

(4) Various receivables and payables of special funds must be accounted for separately and settled in a timely manner.