special fund, special appropriation.

1. Special fund: Special fund refers to the funds specially used by enterprises to purchase fixed assets and intangible assets, carry out technical transformation and other projects according to state regulations and investment project budget estimates. The special fund is extracted and managed by the enterprise according to the actual situation, and is accrued according to a certain proportion of the original value of fixed assets.

2. special appropriation: special appropriation refers to the special funds allocated to enterprises by the state or higher authorities to meet specific needs, which are used for investment in key national construction projects, subsidies for technological transformation projects, and losses and donations. The special funds must be used for special purposes, strictly in accordance with the prescribed purposes and conditions, and shall not be used for other purposes.