Debits should increase the dedicated fund, while purchases of fixed assets should decrease the dedicated fund.

Special funds are also called “special funds”.

Various funds with special purposes that enterprises withdraw from product costs and corporate retained profits in accordance with regulations.

Special funds are the main source of corporate special funds.

Enterprises should implement the principle of earmarked funds when using special funds, and withdraw funds first and use them later.

Characteristics of special funds: 1. There are special regulations for the withdrawal of special funds, that is, withdrawals are based on a certain ratio or amount.

2. It stipulates a special purpose and scope of use. Unless the financial system stipulates that combined use is allowed, mutual occupation or misappropriation is generally not allowed.

3. Its use is a one-time consumption, there is no recycling, and it is impossible to directly obtain compensation through special fund expenditures.