Under normal circumstances, accountants in our country need to carry out relevant continuing education after accounting examination, and there will be a certain fee when carrying out relevant continuing education, which is called continuing education fee. The accounting entries of continuing education training fees are as follows:

Borrowing: management expenses-employee education and training fees Loan: cash on hand/bank deposit: the object of continuing education for accountants;

1, enterprise accountants have the right to participate in continuing education and the obligation to receive continuing education.

2. The object of continuing education for enterprise accountants is the person who has obtained and held the accounting qualification certificate.

3. According to the relevant laws and regulations of our country, the continuing education of accountants is divided into advanced, intermediate and primary.

The object of continuing education for senior accounting personnel is the accounting personnel who have obtained or been employed by senior accounting professional technical qualifications or titles; The object of continuing education for intermediate accounting personnel is accounting personnel who have obtained or been employed in intermediate accounting technical qualifications or titles; The object of continuing education for primary accounting personnel is accounting personnel who have obtained or been employed in primary accounting professional technical qualifications or titles, and accounting personnel who have obtained accounting qualification certificates but have not obtained or been employed in primary accounting professional technical qualifications or titles.

4. The cumulative training time of accounting personnel is not less than 24 hours per year.

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