1. Deposit the money in the bank by debiting this account and crediting the accounts of cash on hand ", accounts receivable from medical personnel", medical revenues", and revenues from scientific and educational programs".
2. When withdrawing and spending deposits, debit cash on hand, accounts payable, medical operating costs, scientific and educational program expenses, and administrative expenses, and credit the account.
3, hospitals incur foreign currency operations, should be in accordance with the day of the business (or the beginning of the period) the spot exchange rate, the amount of foreign currency converted to Renminbi accounts, and register the amount of foreign currency and exchange rate. At the end of the period, the foreign currency balances of various foreign currency accounts shall be converted into RMB according to the closing exchange rate. The difference between the RMB amount converted according to the closing exchange rate and the original carrying amount of RMB is recognized as exchange gain or loss in the current period's administrative expenses.