Hospital financial accounting system in the business fund for the development of the business when the account treatment

The business fund account accounts for unrestricted net assets owned by the hospital.?

1, the rolling balance of income and expenditures in each year, is the main source of the career fund.

2. The balance of appropriated monies earmarked for completed projects, which are reserved for the use of the organization in accordance with the regulations, is transferred to the Career Fund.

3, the unit year-end closing of the accounts, the occurrence of previous years of accounting matters adjustments or changes involving the previous year's balance, generally should be directly transferred to or reduce the cause of the fund. However, if the state has regulations, the regulations shall apply.

4. In case of foreign investment, the difference between the appraisal price or contract price or the value determined by the agreement and the book value of the invested assets shall be directly credited to or deducted from the Utility Fund.

Specialized appropriation balances that are required to be retained in the unit. That is, there is a special allocation of funds for the institution, its special activities (or project) after the end of the net balance, agreed to by the appropriation unit to return to the part of the unit. Its accounting treatment is usually expressed as a debit to the "appropriated funds" account, credited to the "business fund - general fund" account.

This source of the formation of the cause of the fund, for the cause of the unit, first of all, depending on the existence of a special appropriation, the second special appropriation of the balance, and once again by the appropriation of the higher units agree, so it is relatively incidental to the formation of the cause of the fund for the cause of the unit.

Baidu Encyclopedia-Career Fund