1. Staff training fee: The out-of-home training for nursing staff is a form of staff training, which can improve the professional skills and knowledge level of nursing staff. The cost of nursing care workers' training abroad can be recorded by recording it in the subject of employee training fees.

2. Travel expenses: Nursing workers need to pay travel expenses such as transportation expenses and accommodation fees when they go out for training, and these expenses can be credited to the travel expenses account.