You can refer to the hospital accounting system (public institutions) and corporate accounting standards. Roughly as follows:
1. Asset categories: cash on hand, bank deposits, other monetary funds, medical receivables, other receivables, prepaid accounts, inventory materials, materials in process, fixed assets, accumulated Depreciation, construction in progress, liquidation of fixed assets, intangible assets, accumulated amortization, and pending property losses and losses.
2. Liabilities: short-term loans, accounts payable, medical payments in advance, employee salaries payable, taxes payable, and other payables.
3. Income categories: medical income, financial subsidy income, science and education project income, and other income.
4. Cost categories: medical business costs, financial project subsidy expenditures, science and education project expenditures, management expenses, and other expenditures.
5. Equity categories: paid-in capital, capital reserve, surplus reserve, profit for the year, and profit distribution.