1. When the employee training fee is accrued, the accounting entries are: loan and management fee. Loan: Payable staff salaries-staff education funds. When paying staff training fees, the accounting entries are: borrowed and payable staff salaries-staff education funds. Loans, cash on hand/bank deposits.

2. If it is borne by the company, it can be included in the management expenses, and it can also record the salary-welfare expenses payable to employees; Because in the current flexible management, the employee training organized by enterprises has been gradually classified as employee welfare, and it can also be regarded as the cost of enterprise management, so it is included in-management expenses. If the employees bear it themselves, it is included in other accounts receivable.

3. Management expenses refer to various expenses incurred by the administrative department of the enterprise for organizing and managing production and business activities. Specific items include: company funds, trade union funds, unemployment insurance premiums, labor insurance premiums, directors' dues, agency fees, consulting fees, attorney fees, business entertainment expenses, office expenses, travel expenses, post and telecommunications expenses, greening expenses, manager's salary and welfare expenses, etc. Refers to the expenses incurred by the board of directors and the administrative department in the operation and management of the enterprise.

4. Training fees are generally included in employee education funds. The credit amount is included in the wages payable to employees. Salary payable to employees mainly accounts for all kinds of salaries payable to employees, and is accounted in detail according to wages, bonuses, allowances, subsidies, employee welfare expenses, social insurance premiums, housing accumulation fund, trade union funds, compensation for termination of employee labor relations, non-monetary benefits and other expenses related to obtaining services provided by employees.