1. When drawing:

Borrow: management expenses-employee education funds

Loan: Payable Staff Salary-Staff Education Fund

2. When making payment:

Borrow: management expenses-employee education funds

Loans: bank deposits

Two, staff education funds is a certain proportion of total wages, for staff education. Employees in units not only have the right to receive labor remuneration and collective welfare, but also have the right to receive on-the-job training and follow-up education, all of which require certain education funds.

According to the "Regulations on the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC)", the part of the employee education expenses incurred by the enterprise that does not exceed 2.5% of the total wages and salaries is allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years. The extracted employee education funds are also the current liabilities of the unit. The extraction and use of employee education funds should be accounted for in the subject of "employee compensation payable".