Assets Reflecting the status of all assets of the hospital's general ledger accounts, according to the liquidity of the funds, divided into "cash", "bank deposits", "Other monetary funds", "notes receivable", "receivable from patients in the hospital medical fees", "medical receivables ", "Other receivables", "Allowance for bad debts", "Inventory materials", "Materials in process ", "Amortized expenses", "Long-term investments", "Fixed assets", "Accumulated depreciation ", "Fixed Assets Liquidation", "Construction in Progress", "Intangible Assets", "Gains and Losses on Property to be Disposed of "Liabilities Liabilities The general ledger accounts reflecting all the liabilities of the hospital are categorized into "medical receipts in advance", "notes payable", "accounts payable", "other accounts payable", "other accounts payable", and so on, according to different creditors and types of debts, "Other Accounts Payable", "Salary Payable", "Welfare Payable", "Social Security Payable", "Drug revenue payable", "Accrued expenses", "Long-term accounts payable" and other accounts. Funds The general ledger accounts reflecting the status of all hospital funds, which are categorized into "business funds", "special funds" and "funds to be offset" according to the purposes of the funds, "Receipts and disbursements balance", "balance distribution" and other accounts.
Revenue and Expenditure Reflects all the income and expenses of the hospital's general ledger accounts, according to the source of income and expenditure and destination, is divided into "Medical Income", "Medical Costs", "Other Income", "Other Income", "Other Expenditure", "Other Income", "Other Income", "Other Income", "Other Income" and "Other Income". ", "other expenses", "financial assistance income", "financial assistance expenditure", "scientific and educational program income ", "Scientific and Educational Program Expenses", "Administrative Expenses", "Investment Income" and other accounts. The first-level subheading of medical revenue is: Outpatient Revenue Revenue from the provision of outpatient and emergency services. This includes secondary accounts such as registration income, consultation income, examination income, treatment income, and other income. Income from hospitalization Income from the provision of consultation services for hospitalized patients. Including income from beds, consultation income, examination income, treatment income, and income from the sale of medicines for outpatient, emergency, and inpatient medical services, respectively, set up a secondary line item such as income from western medicines, income from proprietary Chinese medicines, and income from Chinese herbal medicines. Other accounts The content of accounting accounts, bookkeeping methods, accounting methods, etc., "Hospital Accounting System" within the clearly defined.