Write a transfer check to pay the staff training fee of 5000 yuan. The general staff training fee belongs to the enterprise management fee and should be included in the enterprise management fee. The accounting entries are as follows:

Borrow: management fee-employee training fee is 5,000 yuan.

Loan: 5000 yuan in the bank.

If the employee training fee is paid, it should be included in the employee compensation account payable. The accounting entries of the employee training fee are as follows:

Borrow: Payable staff salary-staff training fee is 5,000 yuan.

Loan: 5000 yuan in the bank.

The difference between employee training fees and employee education funds;

1. Staff training fees and staff education funds have different meanings. Staff training fees refer to the actual expenses incurred by enterprises for staff training; Employee education funds refer to the expenses that can be extracted according to a certain proportion of taxable wages according to the provisions of the tax law and used for the training of enterprise employees.

2. The scope of employee training fees and employee education funds is different. Staff training fees are all expenses directly incurred by the unit in training. According to the Measures for the Administration of Training Fees of Central and State Organs, the scope includes teachers' fees, accommodation fees, meals, training venue fees, training materials fees and transportation fees. The scope of enterprise employee education funds includes: on-the-job and post-transfer training, various post adaptability training, on-the-job training, vocational and technical level training, high-skilled personnel training, continuing education of professional and technical personnel, special operations personnel training, employee transportation training organized by enterprises, employees' participation in vocational skill appraisal, professional qualification certification and other expenses, purchase of teaching equipment and facilities, employee post self-study incentive fees, employee education and training management fees and other expenses related to employee education.

3. The income tax treatment of employee training fees and employee education funds is different. There are special standards for training fees, which can be fully deducted before enterprise income tax according to relevant regulations; Employees' education expenditure is less than 2.5% of the total wages and salaries, which is allowed to be deducted; The excess is allowed to be carried forward and deducted in future tax years.