1, the "three funds" that enterprises generally say are employee welfare funds, trade union funds and employee education funds; 2. According to the new accounting standards, these three expenses do not need to be extracted, and they are directly charged when they occur, usually controlled according to the prescribed proportion. If it exceeds the proportion, tax adjustment shall be made when the annual enterprise income tax is settled; 3. On March 8th Women's Day, I borrowed one hundred yuan: management fee-welfare fee 100.