Travel expenses refer to transportation, accommodation, public and miscellaneous expenses and other expenses incurred during the travel period. Travel expenses are an important recurrent expenditure item for administrative institutions and enterprises.

Training funds are the material basis of training and the guarantee of the necessary places, facilities and teachers. The main problem to be solved in the planning stage is the budget and source of training funds.

Extended data:

First, the scope of travel expenses reimbursement

1. The content of travel expenses accounting: used for expenses during the business trip, including air tickets, accommodation, food subsidies and the purchase of cars, boats, trains and planes.

2. Under normal circumstances, if the company subsidizes the travel expenses, it will no longer reimburse the foreign meals or subsidize the travel expenses.

As for foreign meal vouchers, they can't be included in travel expenses, and there are no relevant documents in the tax law.

Travel expenses include: inter-city transportation, accommodation, food subsidies and public and miscellaneous expenses. Proof of travel expenses includes: name, place, time, task, payment voucher, etc. The subsidies included in the travel expenses are within the standards of per capita 100 yuan and 1 day.

Second, the training budget

1, preparation fee. Including typing costs, communication costs, course design costs and other pre-class preparation costs.

2. The cost of the instruction course is directly related to the training program.

Generally, it includes trainer's salary, student's salary, venue fee, consulting fee, food fee, accommodation fee, etc.

3. Management expenses. Including salary evaluation expenses, transportation expenses, staff expenses, leaflets, manuals, paper and pens, folders and other office miscellaneous expenses during the training period.

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