Training fees are generally included in employee education funds. The credit amount is included in the wages payable to employees. Accounts payable mainly account for various wages payable to employees, including wages, bonuses, allowances, subsidies, employee welfare funds, social insurance premiums, housing accumulation funds, trade union funds, employee education funds, compensation for termination of employee labor relations, non-monetary benefits and other expenses related to obtaining services provided by employees.

1. When drawing:

Borrow: management expenses-employee education funds

Loan: Payable staff salaries-staff education funds.

2. When making payment:

Borrow: Payable staff salaries-staff education funds,

Loan: bank deposit.