补充备用金是指补足已支付的金额，使零用备用金恢复到原有的数额。
To replenish a petty cash fund means to replace the amount of money that has been spent, thus restoring the fund to its original amount.
只有当初次设置备用金时，才借记零用现金账户。
The petty cash account is debited only when the fund is first established.
只有当初次设置备用金时，才借记零用现金账户。
The petty cash account is debited only when the fund is first established.
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