20 12 Specific entries of depreciation under the new accounting system. Borrow: medical service cost loan: accumulated depreciation The medical service cost of our unit is divided according to "expend

20 12 Specific entries of depreciation under the new accounting system. Borrow: medical service cost loan: accumulated depreciation The medical service cost of our unit is divided according to "expenditure economy". 1, both can be used. The first-level accounting subjects are determined by standards, and the second-level accounting subjects can be set by enterprises or units according to their own requirements.

2. Expression and accounting can be improved:

You can count the expenditure on purchasing fixed assets through accounts payable-fixed assets.

In other words, every time I buy fixed assets, I will:

Debit: accounts payable-fixed assets

Loans: bank deposits

In this way, if you want to count fixed assets, you only need to look at accounts payable-the amount of fixed assets.

Secondly, after the accumulated depreciation of fixed assets is accrued every month, cost allocation is needed. Some depreciation expenses may go to "medical service cost-A", some to "medical service cost-B", and some to "medical service cost-other capital expenditures" written above.

In addition, the economic classification of "other capital expenditure" in the annual medical service cost account reflects the capital expenditure amortized to the annual expenditure, rather than the expenditure on purchasing fixed assets throughout the year. This sentence is very contradictory: there is no direct relationship between cost and capital expenditure, which can be regarded as fixed assets expenditure, or "fixed assets expenditure" is a part of capital expenditure.