Borrow: fixed assets

Loans: fixed funds

Annual summary turnover rate:

Debit: Balance Distribution

Loans: public funds

When drawing special funds: (such as drawing welfare funds from costs according to regulations)

Debit: business expenses-welfare expenses

Operating expenses-welfare expenses

Loan: special fund-employee welfare fund

When using special funds:

Borrow: special fund

Loan: bank deposits and other related subjects.