Medical equipment enterprises involved in accounting

Medical equipment enterprises should refer to the "Hospital Accounting System" provisions of the implementation of the medical paging intercom system, medical supplies, medical equipment, medical engineering, etc. These accounting items involved should be accounted for in the "inventory materials" account. The "Hospital Accounting System" accounting object according to its economic content or use of scientific and systematic classification, is to set up accounts, the basis for handling accounts.

Content (1) asset class, reflecting all the 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", "notes receivable", "notes receivable", "notes receivable", "notes receivable", "notes receivable", "notes receivable" and "notes receivable". ", "medical fees for hospitalized patients", "medical receivables", "other receivables", "provision for bad debts", "medicine", "medicine", "medicine", "medicine", "medicine", "medicine", "medicine", "medicine", "medicine", "medicine" and "medicine". ", "Pharmaceuticals", "Pharmaceutical purchase and sale price difference", "Inventory materials", "Materials in process ", "Amortized expenses", "Investments", "Fixed assets", "Accumulated depreciation ", "Liquidation of fixed assets", "Construction in progress", "Intangible assets", "Deferred assets "intangible assets", "deferred assets", "pending property gains and losses" and other subjects. (2) Liability category, reflecting all the liabilities of the hospital's general ledger accounts. According to different creditors and types of debt, divided into "medical advance receipts", "notes payable", "accounts payable", "other payables Other accounts payable", "wages payable", "benefits payable", "social security payable", "drug revenues payable", "advance receipts", and "advance receipts". ", "Withholding Expenses", "Long-term Accounts Payable" and other subjects. (3) Fund category, reflecting the status of all funds of the hospital's general ledger accounts. According to the purpose of the fund, divided into "general fund", "special funds", "retained funds", "to be transferred funds ", "Adjustment Fund", "Receipt and Payment Balance", "Balance Distribution" and other accounts. (4) Revenue and expenses, reflecting all the hospital's revenue and expenses of the general ledger accounts. According to the source of income and expenditure and destination, divided into "medical income", "medical expenditure", "other income", "other expenses "Operating subsidies", "Drug revenues", "Drug expenditures", "Overheads", "Overheads", "Overheads", "Overheads", "Overheads", "Overheads", "Overheads", "Overheads", and "Overheads". ", "retiree expenses", "investment income" and other subjects.

"Hospital Accounting System" on the income and expenditure of the first and second level of detailed accounts made specific provisions. (1) medical income set up a level of detailed accounts: ① outpatient income, to provide outpatient and emergency services to obtain the income. Including registration income, consultation income, examination income, treatment income, other income and other secondary detailed accounts. ② inpatient revenue, inpatient consultation services for the income earned. Including bed income, clinic income, examination income, treatment income, outpatient, emergency, inpatient medical services in the sale of drugs income, respectively, set up Western medicine income, proprietary Chinese medicine income, Chinese herbal medicine income and other secondary detailed accounts.

Other hospital accounting subjects of the detailed accounts, as well as the content of accounting accounts, bookkeeping methods, accounting methods, etc., "Hospital Accounting System" within the clearly defined.