1. If it is: fare+training fee = 2000 yuan (and the fare is caused by training fee), then:

Borrow: management fee-training fee (if the employee is an employee of the management department)

Loan: cash (or bank deposit)

Borrow: sales expenses-training fees (if employees are employees of the sales department),

Loan: cash (or bank deposit)

Borrow: manufacturing cost-training fee (if the employee is an employee of the production department)

Loan: cash (or bank deposit)

2. If the fare and training fee are paid separately.

Borrow: management expenses (or sales expenses or manufacturing expenses)-travel expenses

Loan: cash (or bank deposit)