First, during the preparation period of the enterprise (before the industrial enterprise is put into production and before the commercial enterprise carries out business activities), the employee training fee is debited to "long-term prepaid expenses-organization expenses".

Two, during the production and operation of enterprises, staff training fees are divided into two situations:

1, the enterprise that accrues employee education funds shall be charged in the subject of "other payables-employee education funds";

2, no provision for employee education funds of enterprises, in the "management expenses-employee education funds" accounting subjects.

Companies (including construction enterprises) that extend the unified unit and unified accounting source of education funds for employees in information enterprises can master the expenses within the range of 2.5-5% of the total wages and directly count them into the production cost (circulation fee).

If there is a shortage, the insufficient part belongs to the technical training fee for enterprises to develop new technologies and research new products, which can be directly included in the cost; Other staff training expenses are still spent in the after-tax profit retention of enterprises.

The funds for amateur education of workers in trade union funds are still used for amateur education of workers. Grass-roots trade unions can generally be included in the trade union budget within 25% of their retained funds (60% of administrative funds are allocated to trade unions).

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