The hospital set up a company to build a new hospital this company how to do the accounting

First, according to the enterprise's own characteristics to establish the general ledger, ledger, bank, cash journal. In addition to the acquisition and construction of fixed assets, the costs incurred during the preparatory period are recorded as long-term amortized expenses, to be recognized once in the current period of profit and loss when the enterprise begins to produce and operate

There is no business incurred during the start-up period and there is no business income, the registered capital fund is transferred from the capital account to the basic account for the paid-in capital for the preparatory period of the cost of expenditures. All costs incurred during the start-up period are included in the long-term amortized expenses or start-up costs, fixed assets are depreciated, the end of the month, the account is done as usual, the statement is issued as usual, the tax bureau zero declaration, no tax is not required to pay taxes. When the tax registration is done and the invoice is obtained and the first invoice is issued, it is regarded as the official business. Before the long-term amortized expenses are shared within one year (foreign investment). The first thing that you need to do is to make sure that you have a good understanding of what you are doing and how you are doing it.