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自从去年医疗单位执行新的《医院会计制度(试行)》以来,笔者在检查所属单位财务工作中,发现有的单位会计在月终进行财务成果核算时,对各收支明细帐户都进行业务冲转,即将帐户当月发生额全部结帐。笔者对这样做法有如下看法。即:在每月终进行财务成果核算时,只在总帐的有关帐户进行冲帐,各明细帐户可不进行月终冲帐,在月末作收支冲帐会计分录时,只作出总帐科目的分录,而不需做到明细科目。
Since the hospital last year, the implementation of the new “hospital accounting system (Trial)”, the author in the inspection unit affiliated financial work, found that some unit accounting at the end of the financial results of the accounting, the breakdown of the details of the accounts of the business income and expenditure Chong Turn, the account the amount of the current month all checkout. The author of this approach has the following views. That is, at the end of each month, financial result accounting is performed only on the related account in the general ledger. Each detailed account may not be charged at the end of the month, and only the general ledger account Entry, without having to do a detailed account.