Continuing education training fees through the "staff education funds" account. When withdrawing, the accounting treatment is: debit: management expenses, sales expenses, manufacturing expenses, production costs and other subjects, and credit: employee salaries payable-employee education funds. When actually paying, the accounting treatment is as follows: debit: wages payable to employees-employee education funds, loan: bank deposits and other subjects.

# Continuing education # Training fees # Staff education funds # Accounting treatment # Management expenses # Sales expenses # Manufacturing expenses # Production costs # Payable staff salaries # Bank deposits