My company is to do medical equipment sales, the construction of the accounts should be selected which industry accounting subjects are more applicable?

Medical equipment companies should refer to the provisions of the Hospital Accounting System, medical paging intercom system, medical supplies, medical equipment, medical engineering, etc. These accounting items involved should be accounted for in the "inventory materials" account. The "Hospital Accounting System" accounting object according to its economic content or use of scientific and systematic classification, is to set up accounts, the basis for handling accounts.

The content is as follows.

(1) asset class, reflecting all the assets of the hospital's general ledger accounts. According to the liquidity of funds, divided into "cash", "bank deposits", "other monetary funds", "notes receivable ", "medical fees for hospitalized patients", "medical receivables", "other receivables", "provision for bad debts", "medicine", "medicine", "medicine", "medicine", "medicine", "medicine", "medicine", "medicine", "medicine", "medicine" and "medicine". ", "Pharmaceuticals", "Pharmaceutical purchase and sale price difference", "Inventory materials", "Materials in process ", "Amortized expenses", "Investments", "Fixed assets", "Accumulated depreciation ", "Liquidation of fixed assets", "Construction in progress", "Intangible assets", "Deferred assets ", "Deferred Assets", "Gains and Losses on Property for Disposal" and other accounts.

(2) Liability category, reflecting the status of all liabilities of the hospital's general ledger accounts. According to different creditors and types of debt, divided into "medical advance receipts", "notes payable", "accounts payable", "other accounts payable Other accounts payable", "wages payable", "benefits payable", "social security payable", "drug revenues payable", "advance receipts", and "advance receipts". ", "Withholding Expenses", "Long-term Payables" and other accounts.

(3) fund category, reflecting the status of all hospital funds of the general ledger accounts. According to the purpose of the fund, divided into "general fund", "special funds", "retained funds", "to be transferred to the fund

(4) income and expenditure category, reflecting all the hospital's income and expenses expenditure status of the general ledger accounts. According to the source of income and expenditure and destination, divided into "medical income", "medical expenditure", "other income", "other expenditure "Operating subsidies", "Drug revenues", "Drug expenditures", "Overhead", "Overhead costs", "Overhead costs", "Overhead costs", "Overhead costs", "Overhead costs", "Overhead costs", "Overhead costs", and "Overhead costs". ", "Retiree expenses", and "Investment income".

The Hospital Accounting System specifies the first and second level detailed accounts of income and expenditure.

Medical income set up a level of detailed accounts: ① outpatient income, the provision of outpatient and emergency services to obtain the income. Including registration income, consultation income, examination income, treatment income, other income and other secondary detailed accounts. ② inpatient revenue, inpatient consultation services for the income earned. Including bed income, clinic income, inspection income, treatment income, outpatient, emergency, inpatient medical services in the sale of drugs income, respectively, set up Western medicine income, proprietary Chinese medicine income, herbal medicine income and other secondary detailed accounts.