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第二讲职工医疗保险基金收入的核算一、基金收入科目核算内容（一）来源与收入的对应关系１．用人单位缴纳的保险费：（１）社会统筹医疗基金收入（２）个人帐户医疗基金收入（３）离休人员医疗基金收入２．职工个人缴纳的保险费：个人帐户医疗基金收入３．利息收入：社会...
The second lecture workers medical insurance fund revenue accounting, fund revenue account accounting content (a) the source and income of the corresponding relationship 1. Insurance premium paid by employer: (1) Social pooling medical fund income (2) Personal account Medical fund income (3) Retiree medical fund income 2. Insurance premiums paid by individual employees: Personal account Medical fund income 3. Interest income: social ...