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What subjects do you enter after the education funds are provided?
The education funds accrued by enterprises are included in the accounting of "management expenses-employee education funds", and the relevant accounting entries are as follows:

Borrow: management expenses-employee education funds,

Loan: Payable staff salaries-staff education funds.

When the enterprise pays the relevant education funds, the relevant accounting entries are as follows:

Borrow: Payable staff salaries-staff education funds,

Loan: Cash on hand (bank deposit).