The meals provided to the trainees in the training can not be invoiced for training fees. Enterprise units in the financial accounting management, the training costs incurred are not included in the cost of meals. According to the national tax law, training fees should be reimbursed according to the invoice issued by the training unit. Employees to participate in training and related costs, such as travel, accommodation, meals, etc. should be accounted for in the travel expenses subject, not in the training fee program accounting.