Borrow: management expenses (or sales expenses, production costs, manufacturing expenses and other subjects)-employee education funds.

Loan: Payable staff salaries-staff education funds.

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Borrow: Payable staff salaries-staff education funds.

Loan: Cash on hand (or bank deposit)

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The company is very big and has a library dedicated to studying employee culture. Can the library buy books and magazines for running magazines, whether it is office expenses or welfare expenses? -No.The expenses of various expenses are clearly defined and limited. This should be credited to the staff education fund.