Enterprises with foreign investment shall, when withdrawing reserve funds and enterprise development funds according to regulations, debit the title of "Profit Distribution-Withdrawing Reserve Funds and Withdrawing Enterprise Development Funds" and credit the title of "Surplus Reserve Funds and Enterprise Development Funds".

When a Chinese-foreign contractual joint venture returns its investment with profits, it shall debit the subject of "return of investment" and credit the subject of "bank deposit" according to the actual amount of investment returned; At the same time, debit the title of "profit distribution-profit return investment" and credit the title of "surplus reserve-profit return investment".