Public hospitals receive social donations should be included in the donation revenue, the specific accounting treatment can be referred to the "Government Accounting System - Accounting for Administrative Institutions and Statements" of the provisions:
I. This account accounts for the acceptance of other units or individuals to donate the income obtained.
Two, this account should be in accordance with the use of donated assets and donor units, etc. for detailed accounting.
Three, the donation of income from the main accounting treatment is as follows:
(a) acceptance of donations of monetary funds, in accordance with the actual amount received, debit "bank deposits," cash on hand "and other subjects, credited to the account.
(2) Accepting donations of inventory, fixed assets and other non-cash assets, according to the determination of the cost, debit "inventory", "fixed assets" and other subjects, according to the occurrence of the relevant taxes and transportation costs, credit The difference is credited to "bank deposits" and so on.
(C) accept the donation of assets in accordance with the nominal amount of the book, in accordance with the nominal amount, debit "inventory", "fixed assets" and other subjects, the goods recorded in this section; at the same time, in accordance with the relevant taxes, transportation costs, etc., debit "other expenses", "other expenses". At the same time, in accordance with the relevant taxes, transportation goods, etc., debit the "other expenses" account, the goods to "bank deposits" and other subjects.
(4) At the end of the period, the current period of this account will be transferred to the current period of surplus, debit this account, the goods recorded in the "current period of surplus" account.
Division 4, the end of the period after the carry-over, this account has no balance.