What is the accounting account to which the training fee belongs and which account should the traini

Employee education funds.

Funds for the education of employees are expenses that are withdrawn for the education of employees according to a certain proportion of the total salary. Employees of units not only have the right to receive labor remuneration and enjoy collective welfare, but also have the right to receive on-the-job training and follow-up education, for which a certain amount of education funds are required.

According to the Notice on the Pre-tax Deduction Policy for the Education Expenses of Employees of Enterprises (CS 2018 No. 51), the part of the education expenses incurred by the enterprise that does not exceed 8% of the total wages and salaries is allowed to be deducted when calculating the taxable income of the enterprise income tax; The excess amount is allowed to be carried forward and deducted in subsequent tax years.

Borrow: Employee Remuneration Payable - Employee Education Expenses.

Credit: Bank deposits.

Normally, there is a credit balance for employee compensation payable - staff education funds.

If your company's employee education expense account does not have a credit balance.

That's it. Borrow: Management Expenses - Staff Education Expenses.

Credit: Employee Remuneration Payable - Employee Education Expenses.

Borrow: Employee Remuneration Payable - Employee Education Expenses.

Credit: Bank deposits.

Employee training expenses should be included in the employee remuneration payable subjects, and employee education funds can be set up for the second-level detailed accounts.

1. When accruing employee training expenses, the accounting entries are:

Borrow: Management Expenses Credit: Employee Remuneration Payable - Employee Education Funds 2. When issuing employee training expenses, the accounting entries are:

Borrow: Employee Compensation Payable - Employee Education Expenses Credit: Cash in Hand Bank Deposit Brief Introduction to Employee Compensation.

It refers to various forms of remuneration and other related expenses given by enterprises for the services provided by employees.

1) Employees' wages, bonuses, allowances and subsidies.

2) Employee welfare expenses.

3) Social insurance premiums such as medical insurance premiums, endowment insurance premiums, unemployment insurance premiums, work-related injury insurance premiums, and maternity insurance premiums.

4) Housing Provident Fund.

5) Trade union funds and staff education funds.

1. If the unit withdraws the employee education funds, the training expenses incurred: Borrow: Other payables - employee education funds Credit:

Cash 2. If the unit does not withdraw the employee education funds, the training expenses incurred: Borrow: management expenses - employee education expenses Credit: cash.

Employee training expenses should be included in the salary payable to employees, and the second-level detailed accounts can be set up with education funds for employees.

1. When accruing employee training expenses, the accounting entries are:

Borrow: Administrative Expenses Credit: Employee Remuneration Payable - Employee Education Expenses.

2. When issuing employee training fees, the accounting entries are:

Borrow: Employee Remuneration Payable - Employee Education Expenses Loan: Cash in Hand Bank Deposits.

Training expenses refer to the expenses directly incurred by each unit in carrying out training, including teacher fees, accommodation fees, food expenses, training venue fees, training materials costs, transportation expenses and other expenses.

The training budget refers to the total expenditure required by the training department over a period of time (usually 12 months). These expenses will be used for training within the organization. It is normal for the total budget for the organization of training to vary somewhat, but there should be an appropriate proportion.

The total training budget of large international companies generally accounts for 1% to 3% of the total sales of the previous year, the highest is 7%, and the average is 15%, while many enterprises in China are below 0 5%.

It is often difficult to obtain accurate data on the cost of training, but we can estimate the approximate sum of the various training expenses over a given period. This method of estimating costs, once agreed upon by management, is referred to as a budget.

Generally speaking, there are three aspects to the determination of course fees: preparation costs, instruction course fees, and management costs.

1) Preparation costs. This includes the cost of typing, communication, course design, and other pre-course preparations.

2) The cost of the mentoring course is directly related to the training program.

It generally includes the trainer's salary, the trainee's salary, venue fees, consulting fees, meals, accommodation, and other expenses.

3) Management costs. This includes the cost of evaluating the salary in the training, transportation costs, employee costs, as well as the cost of leaflets, manuals, pen and paper, folders, and other office miscellaneous expenses.

The training fee includes teacher fees, accommodation fees, food fees, training venue fees, training materials fees, transportation expenses, and other expenses.

Training expenses refer to the expenses directly incurred by the unit in organizing and carrying out training and going out to participate in training.

Teacher fees refer to the expenses incurred in hiring teachers to teach, including lecture fees, accommodation fees, food expenses, inter-city transportation expenses, etc.

Accommodation fees refer to the cost of renting a room for the trainees and staff during the training.

Food expenses refer to the meal expenses incurred by the trainees and staff during the training.

The training venue fee refers to the rental of the meeting room or classroom used for training.

The cost of training materials refers to the necessary materials and office supplies during the training.

Transportation expenses refer to the transportation expenses incurred for the transportation of personnel required for training and the investigation and research related to the training.

Other expenses refer to other expenses related to training, such as on-site teaching fees, equipment rental fees, cultural and sports activity fees, and medical expenses.