The company's training fees should be included in the subject of "Payable Staff Wages-Staff Education Funds", and the staff education funds are the expenses paid by enterprises for staff to learn advanced technology and improve their cultural level. The specific items are as follows:

1. When the training fee is accrued:

Borrow: management expenses-employee education funds

Loan: Payable Staff Salary-Staff Education Fund

2. When paying the fee:

Borrow: Payables to Employees-Employee Education Fund

Loans: bank deposits

Employee education funds refer to expenditures for induction and job transfer training, various job adaptability training, job training, vocational and technical level training, high-skilled personnel training, continuing education of professional and technical personnel, special operations personnel training, employee transportation training organized by enterprises, employees' participation in vocational skill appraisal and professional qualification certification, purchase of teaching equipment and facilities, employee post self-study incentive fees, employee education and training management fees and other expenditures related to employee education.

The part of employee education expenses incurred by an enterprise that does not exceed 8% of the total wages and salaries is allowed to be deducted when calculating the taxable income of enterprise income tax; The excess shall be allowed to be carried forward and deducted in future tax years.