These expenditures are usually handled by establishing a pet

These expenditures are usually handled by establishing a petty cash fund
handle by不识固定搭配
handle用作vt.的时候后面可以直接加宾语.
这里的by是介词短语,翻译做“通过...方式,手段等“
fund做名词是资金,基金的意思
fund用法：
n.
1.资金,基金,专款
They are raising funds for a new laboratory.
他们在募款建一个新的实验室
2.(银行)存款[P]
3.现款,财源[P]
4.【英】国债,公债[the P]
5.(知识等的)积累,积蓄[(+of)]
petty cash 是固定搭配,意思为：小额收支现金;零用钱
这些支出通常是通过建立零用金基金来操作的