Subsidies for employees' children's education expenses shall be accounted for according to the salaries payable to employees, and shall be accounted for according to the beneficiaries. If it is an enterprise manager, it is included in the management fee-employee salary; If it is paid to the production personnel, it is included in the production cost-direct labor, manufacturing expenses-employee wages, etc. When it happens, debit: payroll payable to employees: when distributing bank deposits (cash on hand), debit: management expenses (production costs and manufacturing expenses) and credit: payroll payable to employees.