Debit: The salary payable to employees is 500.
Loan: 500 yuan in the bank.
Bank deposits pay employee training fees, bank deposits decrease, and wages payable to employees decrease.
Salary payable to employees is a liability account, and its reduction is debited; Bank deposits are asset accounts, and the increase is credited.
Salary payable to employees: various salaries payable to employees by enterprises according to relevant regulations. Including: salary, bonus, allowance, subsidy, employee welfare, social insurance, housing accumulation fund, trade union funds and employee education funds.
Therefore, employee training fees belong to the employee education funds that should be paid to employees.