A: Training fees, that is, training fees, refer to all expenses incurred by enterprises in the process of employee training, and consist of the following two parts:

1. Direct training cost. Refers to the sum of all expenses of trainers and trainees in the process of training organization and implementation, such as training teachers, students' transportation and accommodation expenses, rental expenses of classroom equipment, printing and purchasing expenses of teaching materials and other expenses in the process of training implementation.

2. Indirect training expenses. Refers to the sum of all expenses paid by enterprises outside the implementation process of training institutions, such as the design cost of training projects, the management cost of training projects, the wages and benefits of trainees during training, and the evaluation cost of training projects.