A: "Hospital Accounting System" (Caihui [2010] No. 27) Part III Accounting Description
1301 inventory materials
This account accounts for the hospital for the development of medical services and its auxiliary activities in the storage of medicines, sanitary materials, low-value consumables and other materials of the actual cost. Acceptance of donated inventory materials, its cost compared to the market price of the same or similar materials or the amount of the relevant documents to determine. Acceptance of donated materials into the warehouse, according to the determined cost, debit this account, credit "other income" account.
If the donated medicines are accepted by the hospital at its disposal, you can donate the specific varieties and quantities of drugs, as well as the price of the sale of statistics and the establishment of a separate book, so that the outside world to open up, notarized donations of drugs to the specific flow of the situation. It is best to be managed by a person responsible for the management of drugs to facilitate the management of drugs, so as to avoid expiration and deterioration of drugs reported loss. Specific how to operate, depending on the specific circumstances of the hospital, in short, to try to make the donated drugs to play its due role, do not waste.
How do hospitals receive donations to invoice the donor?
To cash donations to the donor does not need to issue invoices, if donated through non-profit institutions, non-profit institutions to the donor issued by the provincial Department of Finance of the charges special bills, donated directly to the donee, the donee issued by the white receipt can be donated directly to the donee, corporate income tax deduction is not recognized before.
Donors and charitable organizations to agree on the use of donated property and beneficiaries, shall not designate the donor's interested parties as beneficiaries. No organization or individual shall use charitable donations to promote tobacco products in violation of the law, and shall not use charitable donations to promote in any way the products and matters prohibited by law.
How do hospitals account for donated goods? In accordance with the cost of credit other income, if the hospital directly accepts the donation of goods is only required to the other party to open a white note to do the voucher, do not need to issue invoices, if it is a non-profit organization handled by the other party to issue financial charges, the other party can be proportional to the pre-tax deduction.