Subject Code Subject Name Subject Description
1001 Cash on Hand
1002 Bank Deposits This account accounts for all kinds of deposits deposited by hospitals into banks or other financial institutions
1003 Zero-Balance Account Expenditure This account accounts for the amount of zero-balance account expenditure received by hospitals that have centralized payment from the state treasury according to the expenditure plan approved by the finance department. This account accounts for the implementation of the centralized payment of the Treasury hospitals under the spending plan approved by the financial sector to receive the zero-balance account amount of money.
1004 Other Monetary Funds This account accounts for the hospital's foreign deposits, cashier's check deposits, bank draft deposits, credit card deposits, letter of credit deposit and other other other monetary funds
1101 Short-term Investments This account accounts for the hospital's acquisition of investments that can be readily converted to cash and are not intended to be held more than one year (including one year), mainly refers to short-term treasury bonds.
1201 financial return This account accounts for the implementation of the centralized payment of the national treasury hospital year-end receivable financial return of funds for the next year.
120101 Financial Direct Payment
120102 Financial Authorized Payment
1211 Medical Receivables from Inpatients This account accounts for the unsettled medical payments due to inpatients for the provision of healthcare services by hospitals
1212 Medical Receivables This account accounts for medical receivables due to outpatients, patients, health insurance institutions, etc. for the provision of healthcare services by hospitals. Patients, medical insurance institutions, etc.
1215 Other receivables This account accounts for the hospital in addition to the amount of financial rebates, receivables from patients in hospital, medical receivables, prepaid accounts other receivables, provisional payments, including travel expenses borrowed by employees, the allocation of the reserve fund, the collection of various advances to employees, interest or profit receivable on long-term investments
1221 Bad debts p>
1221 Provision for bad debts This account accounts for the hospital's provision for bad debts on medical receivables and other receivables (4% for tertiary hospitals, 3% for secondary hospitals, and 2% for primary hospitals)
1231 Prepayments This account accounts for hospitals prepayments to units supplying commodities or services
1301 Inventory materials This account accounts for the actual cost of medicines, sanitary materials, low-value consumables and other materials stored by the hospital for the purpose of carrying out medical services and its auxiliary activities
130101 Pharmaceuticals This account accounts for the actual cost of various types of pharmaceuticals stored by the hospital for the purpose of carrying out medical services and its auxiliary activities, and sets up a detailed account according to the location of the storage and the classification of the pharmaceuticals.
13010101 Pharmacy
1301010101 Western medicines
1301010102 Proprietary Chinese medicines
1301010103 Herbal medicines
13010102 Pharmacy
1301010201 Western medicines
1301010202 Proprietary Chinese Medicines
1301010203 Chinese Herbal Medicines
130102 Sanitary Materials This account accounts for the actual cost of various types of sanitary materials stored in hospitals for the purpose of carrying out medical services and their auxiliary activities, such as blood, oxygen, radiological materials, laboratory materials, and other sanitary materials.
130103 Low-value consumables This account accounts for the actual cost of low value consumables stored in the hospital for the development of medical services and its auxiliary activities.
130104 Other materials This account accounts for the actual cost of all kinds of other materials stored by the hospital for the purpose of carrying out medical services and its auxiliary activities, such as office supplies, printing materials, cleaning supplies, maintenance materials and other materials.
1302 Materials in Processing This account accounts for the actual cost of all kinds of medicines, health materials and other materials manufactured by the hospital itself or commissioned to be processed by outside organizations.
1401 Amortized expenses This account accounts for the hospital has been spent, but should be borne by the current and future periods respectively, the apportionment period of less than 1 year (including 1 year) of the costs, such as prepaid insurance premiums, prepaid rent, etc.
1501 Long-term investment This account accounts for the hospital to hold more than 1 year (excluding 1 year) of the various types of investment in equity, as well as the acquisition of the 1 year (including 1 year) can not be changed. Within one year (including one year) can not be realized or not ready to realize the debt nature of the investment.
150101 Equity Investments
150102 Debt Investments
1601 Fixed Assets This account accounts for the original cost of fixed assets of the hospital.
160101 Houses and Buildings This account accounts for the various houses, buildings and ancillary facilities of the hospital.
160102 Specialized equipment This account accounts for the hospital's electronic equipment, optical equipment, machinery and equipment, other specialized equipment.
160103 General equipment This account accounts for the hospital's transportation, furniture and appliances, equipment for office services, cotton textiles.
160104 Other Fixed Assets This account accounts for the hospital in addition to the above fixed assets, books and other various general services equipment.
1602 Accumulated Depreciation This account accounts for the accumulated depreciation of fixed assets of the hospital
160201 Houses and Buildings
160202 Specialized Equipment
160203 General Equipment
160204 Other Fixed Assets
1611 Construction in progress This account accounts for the actual costs incurred by the hospital for the construction, remodeling, expansion and repair of fixed assets and the installation of equipment for the construction and installation works.
1621 Fixed Assets Liquidation This account accounts for the net value of fixed assets transferred to liquidation by the hospital due to sale, retirement, destruction and other reasons, as well as its liquidation costs incurred in the process of liquidation and liquidation income.
1701 Intangible assets This account accounts for non-monetary long-term assets held by the hospital for the purpose of carrying out activities such as medical services or for management purposes and without physical form, including patents, non-patented technologies, trademarks, copyrights, land use rights and so on. Application software purchased by the hospital that does not constitute an integral part of the relevant hardware should be accounted for as an intangible asset.
1702 Accumulated amortization This account accounts for the accumulated amortization of hospital intangible assets.
1801 Long-term amortized expenses This account accounts for the hospital has been incurred but should be borne by the current and future periods of the apportionment of the period of more than one year (excluding one year) of the expenses.
1901 pending property profits and losses This account accounts for the value of various property surpluses, deficits and damages identified by the hospital in the process of property inventory.
190101 Profit and loss of current assets for disposal
190102 Profit and loss of non-current assets for disposal
2001 Short-term borrowing This account accounts for hospitals to banks or other financial institutions, etc. borrowed for a period of less than one year (including one year) of the various loans.
2101 Contributions Payable This account accounts for the hospital in accordance with the provisions of the amount to be paid into the national treasury or should be paid to the administrative authorities.
2201 Bills Payable This account accounts for the purchase of inventory materials, medical equipment, acceptance of service supply and other commercial bills of exchange issued, accepted, including bankers' acceptances and commercial acceptances.
2202 Accounts Payable This account accounts for the hospital's purchase of inventory, fixed assets and acceptance of service supply and so on and payable to the supply unit.
2203 Medical Receipts in Advance This account accounts for the hospital's inpatient and outpatient medical receipts in advance and medical insurance premiums paid in advance by health insurance organizations and subject to settlement.
2204 Remuneration payable to employees This account accounts for all kinds of remuneration payable by the hospital to employees (including retirees) in accordance with relevant regulations, including wages, allowances, performance pay, etc.
22401 Basic Wages
22402 Performance Wages
22403 Retirement Payments
22404 Others
2205 Welfare Payable This account accounts for the employee welfare payments that the hospital has withdrawn from the costs and expenses in accordance with the relevant provisions of the state.
2206 Social security fees payable This account accounts for all kinds of social security fees payable by the hospital to social security organizations in accordance with relevant regulations, including basic pension insurance premiums for urban workers, unemployment insurance premiums, basic medical insurance premiums, housing provident fund and so on.
220601 Basic Pension Insurance Premiums
220602 Basic Medical Insurance Premiums
220603 Unemployment Insurance Premiums
220604 Industrial Injury and Maternity Insurance Premiums
220605 Employment Guarantee for Persons with Disabilities
220606 Housing Provident Fund
2207 Taxes Payable Taxes and Fees This account accounts for all kinds of taxes and fees that should be paid or withheld by the hospital in accordance with relevant national tax laws, including business tax, urban maintenance and construction tax, education surcharge, personal income tax, vehicle and vessel use tax, property tax, etc. The account of this account includes all kinds of taxes and fees, including business tax, urban maintenance and construction tax, education surcharge, personal income tax, vehicle and vessel use tax and property tax.
2209 Other payables This account accounts for all other payables and provisional receipts, such as deposits, in addition to the hospital's accounts payable, notes payable, accounts payable, medical advances, employee compensation payable, benefits payable, social security payments payable, and taxes payable.