When it does happen:

Borrow: management expenses-employee education funds

Loans: bank deposits

2. The education funds for enterprise employees come from companies with unified units and unified accounting (including construction enterprises), which can control the expenses within the range of 2.5-5% of the total wages and directly include them in the production cost (circulation fee). If there is a shortage, the insufficient part belongs to the technical training fee for enterprises to develop new technologies and research new products, which can be directly included in the cost; Other staff training expenses are still spent in the after-tax profit retention of enterprises.