Second, explain
1, "Hospital Accounting System" set up No. 1601 "fixed assets" account accounting for the original value of hospital fixed assets. Hospital fixed assets include buildings and buildings, specialized equipment, general equipment and other fixed assets.
2, the "system" provides: purchased fixed assets, the cost of which includes the actual purchase price paid, the relevant taxes and fees, as well as to make the fixed assets to achieve the state of delivery of the asset can be directly attributed to the transportation costs, loading and unloading costs, installation costs and professional services, and so on. Hospitals to buy the central oxygen, call system is generally responsible for the installation and commissioning of the supplier, the project has nothing to do with the hospital, the official delivery of the hospital to use directly into the "fixed assets".
(1) Debit "fixed assets", credit "bank deposits" or "accounts payable" and so on.
(2) If fixed assets are purchased with financial subsidies and funds from science and education projects, debit "Fixed Assets" and credit "Funds to be offset" according to the amount of expenditure constituting the cost of fixed assets; at the same time, debit "Financial Project Subsidy Expenditures", "Accounts Payable" and "Accounts Payable". At the same time, debit "Financial Project Subsidy Expenditure" and "Science and Education Project Expenditure", and credit "Financial Subsidy Income" and "Zero Balance Account Usage Amount", "Bank deposits" and other subjects.