Answer
Hospitals set up accounts in accordance with the Hospital Financial System.
Generally speaking, the main features of hospital accounting:
1. The composition of the net assets are: business fund, fixed fund, special fund and balance to be distributed. Career funds are divided into general funds, etc.; 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 funds and group arrears funds, etc.. The above funds in the general fund and welfare fund are distributed by the end of the year balance;
2, the accounting of the inventory of drugs using the selling price accounting, to set up the purchase and sale 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 fund withdrawal rate is based on the category of the hospital to mention, after the withdrawal of the special fund - repair and purchase fund. When fixed assets are purchased, the fixed fund is increased at the same time as the fixed assets are increased.
4, the income and expenditure summary statement, is the hospital's income statement. Items are divided into: i. Total income: financial assistance income, medical income, drug income and other income; ii. Total expenditure: medical expenditure, drug expenditure, special financial expenditure, other expenditure. iii. the difference between income and expenditure and the distribution of the balance. The balance at the end of the period is to be subdivided and transferred to the Business Fund and the Specialized Fund.
5. Low-value consumables are charged to expenditure on a one-time basis;
6. The administrative expense account is also set up in the usual accounting, but at the end of each month, it is allocated to each item of expenditure (that is, the expenditure items in the income and expenditure summary table);
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