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What subjects does the staff training fee include?
Staff training fees belong to the category of staff education funds, and the specific accounting treatment is as follows:

Borrow: management expenses-employee education funds,

Loan: Payable staff salaries-staff education funds.

Borrow: Payable staff salaries-staff education funds,

Loan: bank deposit.

The part of employee education funds that does not exceed 8% of total wages can be deducted before tax.