"Training fee" is included in the subject of "Payable Employee Compensation", and the second-level subject of "Employee Education Fund" can be set up.

The specific accounting process is as follows:

1. When the training fee is accrued: by: management fee?

Loans: Payables-Employee Education Fund

2. Payment of training fees:

Borrow: Payable staff salaries-staff education funds?

Credit: cash on hand/bank deposit.