Education funds are a certain proportion of total wages (currently 1.5%) for employee education. The extraction and use of employee education funds should be accounted for in the subject of "employee compensation payable".

The specific expenses include: 1. On-the-job and job-transfer training. 2. Adaptability training for various positions. 3. On-the-job training \ vocational and technical level training \ high-skilled personnel training. 4. Continuing education of professional and technical personnel. 5. Training of special operators. 6. Expenditure on employee training sent by enterprises. 7. Expenditure of employees participating in vocational skill appraisal \ vocational qualification certification. 8. Purchase teaching equipment and facilities. 9. Incentive fee for self-taught employees.

10. Staff education and training management expenses. 1 1. Other expenses related to employee education.