Borrow: Accounts Receivable - Medical Receivables
Loan: Business Income - Medical Income
2, when collecting medical payments:
Borrow: Bank deposits
Loan: Accounts receivable - medical receivables
3, at the same time budgetary accounting:
Borrow: fund balance - money funds
Loan: business budget income
Medical institutions incurred revenue, and then collect medical payments, according to "Supplementary Provisions on the implementation of hospitals" can be known, should be through the "accounts receivable" related to the second level of accounts, as well as "business income" related to the second level of accounts, "fund balance" and other accounts.