The difference between public medical care and medical insurance for civil servants is as follows:
1. Different processing methods
Public medical care should be calculated on an annual basis and paid in advance monthly or quarterly . At the end of each month, the enterprise should transfer the month-end balances of cost and tax accounts to the debit side of the "profit for the year" account, and transfer the balance of the income accounts to the credit side of the "profit for the year" account.
Then calculate the difference between the debit and credit balance of the current period in the "Profit for the Year" account. The credit balance is the total profit realized by the company, that is, the pre-tax accounting profit, and the debit balance is the total loss incurred by the company.
Meibao believes that the primary purpose of income tax accounting should be to confirm and measure the impact of differences in accounting and tax laws on the inflow or outflow of future economic interests of the enterprise, and place the impact of income tax accounting on the assets and liabilities of the enterprise. first place. The income statement debt method starts from the income and expense perspective and believes that the direct recognition of income and expenses related to transactions or events should first be considered, and the enterprise's income is measured from the direct ratio of income and expenses.
2. Different purposes
Public medical care is to sell the product well and make the product easy to sell. The main purpose of the marketing strategy is to understand the potential market and sales volume of the product, as well as the product information of competitors. . Only by grasping the market demand can we be targeted, reduce mistakes, and minimize risks
What medical insurance is facing is a dynamic market environment. In order to achieve the company's established marketing goals, marketing strategies should Timely adjust the goals of price decisions according to market changes.
3. Different nature
Public medical treatment can handle transfer settlement and cash deposit, but cannot handle cash withdrawal. .
Medical insurance can deposit or withdraw funds at any time, but the withdrawn funds must be transferred to the company's basic account through a company transfer check, and then withdrawn through the company's cash check.
4. Different purposes
The purpose of public medical care is to determine whether the internal control of the audited unit can prevent and detect material misstatements or omissions identified in specific financial statements.
And medical insurance responds to the assessed risk of material misstatement. In order to demonstrate that controls can prevent or detect and correct material misstatements at the assertion level, the relevance and reliability of the audit evidence needed to be obtained. The higher the requirements for the relevance and reliability of audit evidence, the greater the scope of control testing.
Baidu Encyclopedia-Public Medical Insurance
Baidu Encyclopedia-Medical Insurance