1. The training fees of staff in public institutions should be included in the subject of "business expenses-training fees". 2. The specific accounting treatment is: debit: business expenditure-training fee loan: bank deposit. 3. Business expenditure refers to the actual expenditure incurred by institutions in carrying out various professional business activities and their auxiliary activities. Including basic salary, supplementary salary, other wages, employee welfare, social security, grants, official expenses, business expenses, business entertainment expenses, equipment purchase expenses, repair expenses and other expenses.