If the accounting continuing education takes the form of network, that is, the purchase of continuing education services constitutes a buying and selling relationship, then an invoice should be issued. Some units can reimburse the expenses of continuing education for accounting practitioners. If there is no unit, the invoice is useless. Invoice refers to the business vouchers issued and collected by all units and individuals in buying and selling goods, providing or receiving services and engaging in other business activities. It is the original basis of accounting and an important basis for law enforcement inspection by audit institutions and tax authorities. Receipt is the proof of payment, and invoice can only prove business.

How to keep an account for the invoice of continuing education of accounting qualification certificate;

Cumulative time:

Borrow: management expenses-employee education funds

Loan: wages payable to employees.

When paying:

Debit: payable to employees.

Credit: Cash on hand

According to "General Principles of Enterprise Finance", the employee education funds are drawn according to the proportion stipulated by the state and used exclusively for the follow-up vocational education and vocational training of enterprise employees.

Accounting standards for enterprises stipulate that:

Employee education funds belong to employee compensation and are accounted for in the subject of "Payable Employee Compensation".

Withdraw: Borrow: Management expenses of production cost of construction in progress.

Loans: Payables-Employee Education Fund

Use:

Borrow: Payable Staff Salary-Staff Education Fund

Loans: bank deposits

What is the invoice?

Invoice refers to the money issued and collected in the process of buying and selling goods, providing or receiving services and engaging in other business activities. The current tax system invoices are divided into ordinary invoices and special VAT invoices. Ordinary invoices refer to invoices used by taxpayers other than special VAT invoices. Special VAT invoices are only used when general VAT taxpayers and tax authorities issue invoices for small-scale VAT taxpayers. Taxpayers engage in normal production and business activities, on the one hand, they should ask for invoices from the payee, and at the same time, they should also issue invoices to the payer. In particular, the value-added tax system implements the tax deduction system based on invoices, and invoices are not only business vouchers, but also tax payment and tax deduction vouchers. Therefore, it is very important for taxpayers to correctly understand the relevant provisions of invoice management.