Accounting treatment of training industry: make corresponding entries according to business conditions, register corresponding account books according to the entries, and then prepare financial statements. Personnel salary withdrawal,

Borrow: labor cost-salary,

Loan: Payable to employees. Earn income from training courses,

Borrow: bank deposits and other subjects,

Loan: income from main business,

Taxes payable-VAT payable. Carry-over cost,

Borrow: main business cost,

Loan: labor cost-salary.