Legal analysis: For all kinds of on-the-job training assigned by the unit or approved by the competent training department, the training expenses can be fully reimbursed after the approval of the competent training department, and the part of the training expenses exceeding the application amount will be solved by itself.

Legal basis: Article 14 of People's Republic of China (PRC) Accounting Law includes original vouchers and accounting vouchers. To handle the economic and business matters listed in Article 10 of this Law, original vouchers must be filled in or obtained, and submitted to accounting institutions in time. Accounting institutions and accountants must examine the original vouchers in accordance with the provisions of the unified national accounting system, and have the right to reject untrue and illegal original vouchers and report to the person in charge of the unit; The original vouchers with inaccurate and incomplete records shall be returned in accordance with the provisions of the unified accounting system of the state and required to be corrected and supplemented. All the contents recorded in the original documents shall not be altered; If there is any mistake in the original voucher, the issuing unit shall reissue the certificate or correct it, and the correction place shall be stamped with the seal of the issuing unit. If there is an error in the amount of the original voucher, the issuing unit shall re-issue the L/C and shall not correct it on the original voucher. Accounting vouchers should be prepared according to the audited original vouchers and related materials.