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Is the training fee a personnel expense or a daily expense?
Is the training fee a personnel expense or a daily expense?

Answer: 1. The general staff training fee belongs to the enterprise management fee and should be included in the management fee-training fee subject. Or, the employee training fee will be included in the employee payable account, and the employee education fund can be set in the secondary detailed account. When the employee training fee is accrued, the accounting entries are: debit: management fee loan: employee wages payable-employee education fund.

2. When paying employee training fees, the accounting entries are: debit: employee salaries payable-employee education funds loan: cash on hand/bank deposit.

3. If it is an administrative institution, the training fee is usually a daily expense.

What's the difference between training fees and education funds?

Training fees belong to the accounting scope of employee education fees. In other words, the training expenses incurred by employees should be recorded in the subject of "management expenses-employee education expenses".

The Opinions on the Management of the Extraction and Use of Education Funds for Enterprise Employees (Cai Jian [2006] No.317) further clarifies the extraction, expenditure and use of education and training funds for enterprise employees, that is, the expenditure scope of education and training funds for enterprise employees includes:

1, induction and job transfer training;

2. Adaptability training for various posts;

3. On-the-job training, vocational and technical level training and high-skilled personnel training;

4. Continuing education of professional and technical personnel;

5, special operations personnel training;

6, the enterprise organization staff training costs;

7, employees to participate in professional skill appraisal, professional qualification certification and other expenses;

8. Purchase teaching equipment and facilities;

9, employee post self-study incentive fee;

10, employee education and training management fee;

1 1. Other expenses related to employee education. Training fees can be recorded in the secondary details of "employee education fees" or listed as "training fees" separately. Accommodation and transportation expenses of personnel can be classified as "management expenses-travel expenses".

Is the training fee a personnel expense or a daily expense? For enterprises, staff education funds are expenses in personnel salaries, so they belong to personnel funds. For institutions, training fees are usually not listed separately in personnel funds, and need to be reimbursed separately according to the budget funds when training occurs, which belongs to daily expenses.