According to the actual situation can be amortized at once or over time, when the collar, Borrow: Administrative expenses Loan: Low-value consumables
Question 2: How to choose the method of amortization of low-value consumables for hospital accounting Amortization at one time. Hospitals use a lot of low-value consumables number of types may be more. This seems to be selected generally should not be changed
Question 3: What colleges and universities graduates are currently *** assigned employment? Public safety colleges and military schools.
Question 4: The hospital purchased disposable syringes and other medical supplies recorded what accounting account as low value consumables, amortization method amortization
DR: Low-value consumables - disposable syringes
CR: Bank deposits (or cash)
Question 5: The hospital purchased medical supplies such as acute basin, medical wastebaskets recorded as what accounting account
Question 5: The hospital purchased medical supplies such as acute basin, medical wastebaskets recorded as what accounting account? Low-value consumables ah
Question 6: How to define low-value consumables and fixed assets in medical institutions? The same as the general business recognition standards. Usually: houses, buildings, machinery and equipment, medical equipment, etc. as fixed assets.
But for hospitals such as institutions: there are some differences: such as: books, a large number of the same material, can also be recognized as fixed assets.
Question 7: hospitals to buy beds into which accounting account beds are used for a long time low value can be reused belongs to the working capital materials without this subject, then put the low-value consumables
Question 8: private non-profit organizations accounting system of accounting account categories (hospital industry) hospitals, the new accounting system of the detailed account settings and instructions
Subject Code Subject Name Subject Description
1001 Cash on Hand
1002 Bank Deposits This account accounts for all kinds of deposits made by hospitals into banks or other financial institutions
1003 Zero Balance Account Usage This account accounts for the zero balance account usage received by hospitals implementing centralized payment from the state treasury in accordance with the usage plan approved by the financial department.
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 margin deposits and other other other monetary funds
1101 Short-term Investments This account accounts for hospitals to purchase investments that can be readily liquidated 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 hospitals at the end of the year the amount of funds receivable from the financial return in the next year.
120101 Financial Direct Payment
120102 Financial Authorized Payment
1211 Medical Receivables from Hospitalized Patients This account accounts for the unsettled medical payments due to hospitals for the provision of medical services to inpatients
1212 Medical Receivables This account accounts for medical receivables from hospitals for the provision of healthcare services due to outpatients, patients, health insurance institutions and so on. This account accounts for medical payments due to outpatients, discharged patients, health insurance organizations, etc., for the provision of medical services
1215 Other receivables This account accounts for the hospital in addition to the amount of financial reimbursement, receivable from hospital patients, medical receivables, prepayments, other than other receivables, provisional payments, including staff borrowing of travel, the allocation of the reserve fund, various advances to the staff should be collected, interest or profit receivable on long-term investments
1221 Bad debts
1221 Bad debts
1221 Bad debts
1221 Bad debts
1222 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 hospitals' storage of drugs and pharmaceuticals for the purpose of medical services and auxiliary activities
1301 Inventory materials This account accounts for hospitals' storage of pharmaceuticals for the purpose of medical services and auxiliary activities. This account accounts for the actual cost of medicines, hygiene materials, low value consumables and other materials stored in the hospital for the purpose of medical services and auxiliary activities
130101 Drugs This account accounts for the actual cost of various types of drugs stored in the hospital for the purpose of medical services and auxiliary activities, and sets up detailed accounts according to the location of the storage and classification of the drugs.
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 In-process materials This account accounts for the hospital's self-made or commissioned outside the processing of a variety of drugs, health ...... >>