1. When the employee training fee is accrued:

Borrow: management expenses-employee education funds,

Loan: Payable staff salaries-staff education funds.

2. When the enterprise issues employee training fees:

Borrow: Payable staff salaries-staff education funds,

Credit: cash on hand/bank deposit.

Note: According to the relevant regulations of the tax authorities, the actual employee education expenses, such as training fees, are allowed to be deducted before tax for the part that does not exceed 8% of the total wages and salaries, and the excess part is allowed to be deducted in future tax years.