Staff training fees belong to enterprise management fees and should be included in the "management fees-training fees" subject.

Staff training fees should be included in the payable staff compensation subjects, and staff education funds can be set up in two detailed subjects.

1. When drawing:

Borrow: management expenses-employee education funds,

Loan: Payable staff salaries-staff education funds.

2. When making payment:

Borrow: Payable staff salaries-staff education funds,

Loan: bank deposit.