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How to calculate employee education funds and trade union funds under the accounting standards for small enterprises?
1. "Accounting Standards for Small Enterprises" stipulates that the enterprise's-trade union funds-employee education funds are accounted for in the second-level subject-trade union funds-employee education funds.

2. The accrued proportion shall be accrued by itself according to the expected proportion, and the taxable income shall be increased if it exceeds the standard.