中文：

储备资金是指企业从营业收入、政府补贴、投资收益等渠道获得的，用于维持正常运营和扩大再生产的资金。这些资金通常被存放在企业的储备账户中，以便在需要时使用。

储备资金的用途广泛，可以用于支付工资、购买原材料、缴纳税款、偿还债务等。此外，企业还可以使用储备资金进行投资，以扩大生产规模、提高生产效率、增加企业竞争力。

储备资金的来源多样，可以是企业的自有资金、银行贷款、政府补贴、客户预付款等。企业应根据自身情况和市场环境，合理安排储备资金的规模和结构，以保障企业的正常运营和长期发展。

英文：What is reserve fund?

Reserve fund refers to the funds obtained by enterprises from various channels such as operating income, government subsidies, investment returns, etc., which are used to maintain normal operations and expand production. These funds are usually deposited in the enterprise's reserve account for use when needed.

Reserve funds have a wide range of uses, including paying wages, purchasing raw materials, paying taxes, repaying debts, etc. In addition, enterprises can also use reserve funds for investment to expand production scale, improve production efficiency, and increase enterprise competitiveness.

The sources of reserve funds are diverse, including the enterprise's own funds, bank loans, government subsidies, customer advances, etc. Enterprises should reasonably arrange the size and structure of reserve funds according to their own situation and market environment to ensure the normal operation and long-term development of the enterprise.