The provision of employee education funds, the actual payment of employee education funds, and the expenses incurred in employee training are finally settled.

1. Withdrawal of employee education funds: Borrow management expenses/sales expenses/manufacturing expenses (according to the department where the employee belongs), and lend employee salaries payable-employee education funds.

2. Actual payment of employee education funds: the loan is used to pay employee wages-employee education funds, and the loan is bank deposit/cash.

3. Expenses incurred in employee training: borrowed as management expenses-employee education funds, and borrowed as bank deposits/cash.

4. Closing at the end of the period: if there is any balance in employee education funds, it will be carried forward to the next accounting period. In order to meet the employee's salary-employee's education expenses, borrowing is management expenses/sales expenses/manufacturing expenses, etc. (according to the employee's department).