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". Opinions on the Management of the Extraction and Use of Education Funds for Enterprise Employees (Caijian [2006] No.3 1 7) further clarified 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. 20 10-04-08 10:39 supplementary question: for example, if the expenses for employees' training abroad are included in the "training fee", are the accommodation and transportation expenses included in the "travel expenses"? Training fees can be recorded in the "employee education fees" two detailed subjects. It can also be included in the "training fee" separately. Accommodation and transportation expenses of personnel are included in the subject of "management expenses-travel expenses".