Staff training fees should be included in the payable staff compensation subjects, and staff education funds can be set up in two detailed subjects.

There are two ways to deal with the training fees of employees in the process of production and operation:

1, enterprises providing employee education funds shall be charged in the subject of "other payables-employee education funds".

2, no provision for employee education funds of enterprises, in the "management expenses-employee education funds" accounting subjects.

Payable salary refers to all kinds of wages that enterprises should pay to employees in accordance with relevant regulations, which are paid in accordance with wages, bonuses, allowances, subsidies, employee welfare funds, social insurance premiums, housing provident fund, trade union funds, employee education funds, compensation for dissolving employee labor relations, non-monetary benefits and other expenses related to obtaining services provided by employees.