1. Invoice for driver's license training for senior leaders, payable to personal name, can be recorded. Accounting entry: (1) If employee education fee is not withdrawn: management fee-employee education fee loan: cash; (2) If employee education fee loan is withdrawn: other payables-employee education fee loan: cash; (2) If the child care fee invoice is made out in the name of the student, it can also be reimbursed. Accounting entry: (1) If welfare funds are withdrawn, debit: welfare funds payable: cash; (2) If the welfare expenses are not withdrawn, borrow: management expenses-welfare expenses loan: cash; 3. Employees' education expenses and welfare expenses shall be deducted before tax. (1) Pre-tax deduction standard for welfare expenses: According to the provisions of the income tax law, the employee welfare expenses incurred by an enterprise are allowed to be deducted if they do not exceed 14% of the total wages and salaries. (2) Pre-tax deduction of employee education funds: unless otherwise stipulated by the competent departments of finance and taxation of the State Council, the part of employee education funds incurred by the enterprise that does not exceed 2.5% of the total wages and salaries is allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years. %