profit appropriation-enterprise develop-ment fund　

profit appropriation-enterprise develop-ment fund　利润分配——提取企业发展基金　

Profit appropriation：a debit in a nominal account for ascertaining profits like the Trading and Profit and Loss account which represents a transfer of credit balance from to some other nominal account（holding profits kept aside）is said to be an appropriation of profits.Such accounts to which credit balances（profits）are transferred to be generally named reserve，provision or fund.