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在新的《医院会计制度》执行过程中,有一些问题还未能进一步明确,实际工作中大家找不到正确的、统一的办法参照执行,影响了新《制度》作用的发挥。血费的核算就是一例。对于血费的核算,有些医院实际上还是采取收付实现制进行核算。其核算方法是:①购入或自采血浆时:借:业务支出——血费贷:银行存款或现金②病人使用血浆时:借:银行存款或现金贷:业务收入——医疗收入——输血费此种核算方法的不足之处是:1.不符合新的《医院会计制度》的要
In the implementation process of the new “Hospital Accounting System”, there are some problems that have not yet been further clarified. In the actual work, we cannot find a correct and unified approach to the implementation, which has affected the functioning of the new “System”. Blood accounting is an example. For the calculation of blood fees, some hospitals still actually adopt the payment and realization system for accounting. The accounting method is: 1 When purchasing or self-collecting plasma: Borrowing: Business expenses - Blood expenses Credit: Bank deposits or cash 2 When a patient uses plasma: Borrowing: Bank deposit or cash loan: Business income - Medical income - The inadequacies of this method of accounting for blood transfusion fees are: 1. Does not meet the requirements of the new “Hospital Accounting System”