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目的寻求解决血站经济活动账务处理存在的问题的方法。方法与结果现行的血站财政管理模式分为全额、差额和自收自支3种形式,所执行的会计制度也不相同,最难处理的账务是执行《事业单位会计制度》的全额单位,当单位收到血费时,借记“银行存款”科目,贷记“应缴财政专户款”科目,
Objective To seek solutions to the problems existing in the accounting of blood bank economic activities. Methods and Results The current blood bank financial management model is divided into three forms of full, differential and self-support, the implementation of the accounting system is not the same, the most difficult to deal with the accounting is the implementation of “public institution accounting system” Amount of units, when the unit received blood, debit “bank deposits” subjects, credited to “accounts payable accounts” subjects,