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医院新会计制度规定在“医疗应收款”总帐科目下设3个一级明细科目:①在院病人医药费;②出院病人欠费;③门诊病人欠费。在一级明细科目下设置公费医疗、劳保医疗和自费患者等二级明细科目。这样设置会计科目,从整体来说,能够详细地反映出医疗费用的付出、收回以及收费来源的构成情况。但住院费用分为“在院”、“出院”,
The hospital’s new accounting system provides three levels of detailed subjects under the “Medical Receivables” general ledger account: 1 medical expenses for hospital patients; 2 arrears for discharged patients; and 3 arrears for outpatients. Under the first-level detailed subject, two-level detailed subjects such as public medical care, labor insurance medical care, and self-paying patients are set. Setting up accounting titles in this way can, on the whole, reflect in detail the payment and recovery of medical expenses and the composition of the source of the fees. However, hospitalization costs are divided into “in hospital” and “discharge”.