加强会计核算基础工作之我见

• 作 者: 张丽勤 王延风 王平
• 机 构: 哈尔滨市道里区卫生局,哈尔滨市道里区卫生局,哈尔滨市道里区卫生局,
• 出 处: 中国卫生经济
• 发表日期: 1993年03期
• 关键词: 会计核算基础 会计工作 发生额 计算口径 原始凭证 医疗机构 财会工作 核算方法 多栏式明细帐 会计基础

最近,我们对区属20个医疗机构的会计工作进行检查,发现一些单位会计核算基础工作比较薄弱。下面就核算基础工作的五个方面提出我们的看法,与同行切蹉探讨。一“上年结转”与“结转下年”的方法 1.“上年结转。”在新帐户第一行摘要栏加盖“上年结转”戳记,把上年“借”或“贷”方余额直接写在余额栏内,并在“借”或“贷”栏标明借贷字样,从借方栏到余额栏划蓝线。

Recently, we examined the accounting work of 20 medical institutions in the district and found that the basic work of some units of accounting was relatively weak. The following five aspects of accounting basic work put forward our views, and colleagues to discuss. A “carry-over” and “carry-over next year” approach 1. “carry-over the previous year.” In the first line of the new account summary column stamped “carry-over” stamp, the previous year, “borrow” or “Loan” balance directly into the balance column, and in the “borrow” or “loan” column marked borrowed words, from the debit bar to the balance column blue line.