In accordance with the normal invoicing procedures. If the total amount is large, you can separate several invoices and fill in the quantity of 0.05 pieces per invoice. The total amount of several invoices adds up to 1 piece.
General taxpayer medical equipment company to the hospital to send a batch of medical equipment, belonging to the cash discount invoice how to open?
Invoiced in accordance with the original price, the cash discount portion as a financial expense
Accounting entries: collection
Borrow: bank deposits
Financial expenses
Loan: accounts receivable
Generally speaking, what are the main features of the accounting of hospitals?
1, the composition of the net assets: business funds, fixed funds, special-purpose funds and balances to be distributed. Business funds are divided into general funds; fixed funds are divided into buildings, special equipment, general equipment, books, according to the category of fixed funds; special funds are divided into repair and purchase funds, welfare funds, prevention and protection of funds and group owed funds. The above funds in the general fund and welfare fund are distributed by the end of the year balance;
2, the accounting of inventory of drugs using the selling price accounting, to set up the purchase price difference account;
3, fixed assets accounting for the use of classified accounting, but do not draw depreciation. Annual withdrawal of the repair fund. Repair and purchase of the proportion of the fund is based on the type of hospital to mention, after the extraction of special funds - repair and purchase of funds. When fixed assets are purchased, the fixed fund is increased when fixed assets are added.
4, income and expenditure summary statement, is the hospital's income statement. Items are divided into: First, total income: financial assistance income, medical income, drug income and other income; Second, total expenditure: medical expenditure, drug expenditure, financial expenditure, other expenditure. Third, the difference between income and expenditure and the distribution of the balance. The balance at the end of the period to be transferred to the business fund and special funds.
5, low-value consumables one-time entry into the expenditure;
6, the usual accounting should be set up to manage the cost of the account, but the end of each month to be allocated to the expenditure of each item (that is, the income and expenditure summary statement of the expenditure items);
7, other accounting, such as the current, bank, cash and other general business consistent.
How can a medical device company invoice a hospital? In the actual business process, you need to understand the industry, the industry involved in the tax and the tax rate involved in the tax, so that in the business need to issue VAT invoices, to understand the relevant information, as soon as possible to issue the relevant VAT invoices.