The financial departments at all levels set up special funds for accounting from the higher financial departments or through the "special fund income" arranged by the budget expenditure at the corresponding level, and at the same time set up "other financial deposits" subjects to reflect their storage. When obtaining special funds, debit "other financial deposits" and credit "special fund income". At the end of the year, the income of this year's special fund was fully transferred to the "special fund balance" subject.