在现行会计实务中 ,备用金的预付方式及管理制度有定额和非定额两种制度 ,但无论采用哪种制度 ,备用金通常都是在“其他应收款———备用金”科目或单独设置“备用金”科目来进行核算的。笔者认为 ,目前的备用金核算方法和科目设置还不够规范和统一 ,科目的设置还应进一步简化 In the current accounting practice, there are fixed and non-fixed prepayments and management systems. However, no matter which system is adopted, the reserves are usually in the category of “Other Receivables --- Reserve Fund” or separately Set up a “reserve” account for accounting purposes. The author believes that the current reserve accounting method and subject setting is not yet standardized and unified, subject set should be further simplified