The accounting entries are as follows:
Borrow: Payables to Employees-Employee Education Fund
Credit: Cash on hand
Borrow: management fee
Loans: Payables-Employee Education Fund
Enterprise training fees belong to the content of "employee education funds" accounting, which are included in the current profits and losses according to accounting standards, and the profits of this year are carried forward at the end of the period. The part of enterprise employees' education expenses that does not exceed 2.5% of the total wages and salaries can be deducted in the current period, and the excess part can be deducted in the later period, which needs to be deferred through tax adjustment.
Extended data:
Social fund-raising for training fees:
1. Training fees can be collected by the government through taxes. Secondly, state organizations and society will coordinate the sponsorship of various enterprises.
2. According to the regulations of Singapore government, all enterprises and institutions must pay the skills development fund to the state. Anyone who conducts employee training can apply to the state for skills development funds, and the training will get more funds. If you don't train, you will pay the skills development fund for nothing, which has stimulated the training of enterprises and institutions in Singapore to some extent.
3. The funds used by the federal government of the United States for public employment services and vocational training mainly come from unemployment insurance (called employment security fund in Canada). In addition, the United States also spends 3% of its budget on employment services. As one of the important strategies of employment training. In order to encourage the training of small enterprises, at present, the US government is trying to encourage small and medium-sized enterprises to jointly organize training by increasing some financial support.
4. In the United States and Canada, the government mainly adopts the training and employment projects formulated by the government in the use of training funds, and the company's training can only get training funds if it participates in these projects; This investment method brings the characteristics of subsidy or "purchase" and is quite flexible.
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