According to Article 7 of Accounting Standards No.9 Employee Remuneration (20 14), the employee education funds withdrawn by an enterprise according to regulations shall be calculated and determined according to the specified accrual basis and accrual ratio during the accounting period when employees provide services, and the corresponding liabilities shall be confirmed and included in the current profit and loss or related asset cost.

1. Retreat

Borrowing: management expenses/production costs/manufacturing expenses/projects under construction, etc.

Loans: Payable to employees' salaries and employees' education funds.

2. Actual occurrence

Debit: Payable to employees' salary and education funds.

Loans: bank deposits, etc.