The disposal of medical waste products can be combined with other cleaning and cleaning costs to be included in the "administrative expenses - sanitation costs"
Borrow: administrative expenses - sanitation costs
Loan: bank deposit
Credit: Bank Deposit
Non-enterprise medical units can refer to the accounting method of institutions:
Borrow: Operating Expenses - Medical Waste Disposal Fee
Credit: Bank Deposit
The charges for medical waste are as follows:
1, medical institutions with fixed beds according to the actual number of beds used 2.80 yuan / bed, charged on a daily basis;
2, street, township, township health centers, professional treatment facilities according to the turnover of 0.5%;
3, individual clinics, community health service stations, units of the health room, all types of outpatient clinics on the basis of the on-the-job medical staff of 40 yuan / person, charged on a monthly basis;
4, measuring The levy is 3.50 yuan/kg.
The amount of medical waste generated by different medical institutions is different, allowing the disposal unit and medical institutions to negotiate within the prescribed standards to determine the specific charges, before charging the two sides should sign a disposal service agreement to clarify their respective duties and rights.
What is medical waste?
Medical waste refers to medical and health institutions in the medical treatment, prevention, health care and other related activities generated by the direct or indirect infectious, toxic and other hazardous waste. Mainly divided into infectious, injurious, pathological, pharmaceutical and chemical 5 categories. The main treatment methods are incineration (rotary kiln, pyrolysis, plasma) and non-incineration (high temperature steam, microwave, chemical).
The treatment procedure was changed from disfiguring and sterilizing to packing and burning. Now changed to classified storage, centralized storage and transportation for disinfection and sterilization treatment. Using a variety of methods, in addition to incineration, there are steaming method, dry heat sterilization method, chemical treatment, microwave treatment method, electronic gas pedal and other methods.
The above describes how the medical waste treatment industry accounting treatment is done. Can be combined with other cleaning and cleaning costs into the "administrative expenses - health costs" subject, and then in accordance with the above method of financial processing, the relevant content is a little more you can read a few more times, if you have other accounting problems in practice, you can consult this website online answer, you can consult this website online answer, you can consult this website online answer, you can consult this website online answer. The first thing you need to do is to ask the online Q&A teacher of this website!