The "reserve fund" is the account that the enterprise cashier is responsible for managing and accounting. The increase of petty cash is usually made by the cashier filling out a "cash check" and withdrawing it from the bank.

The reserve fund is the reserve fund allocated by the logistics enterprise to the enterprise's internal fund-using units or individual employees as sporadic expenses.

According to the needs of management, the petty cash withdrawn by logistics enterprises can be accounted for in the detailed account of "Other Receivables-petty cash" by adopting one-time petty cash or petty cash system.