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四、管理费用的核算(一)管理费用的总分类核算为了对医疗服务过程中发生的行政管理费用、辅助业务费用和其他支出进行核算,《新制度》设置“管理费用”总帐帐户。“管理费用”属资金占用类帐户,借方登记发生的各项费用(收回.冲销数用红字记在借方),贷方登记月末向各支出帐户的分配数。发生管理费用时,借记“管理费用”,贷记“银行存款”、“现金”、“待摊费用”、“预提费用”、“卫生材料”、“其他材料”等帐户;月末按规定的分配方法分配本月发生的管理费用时,借记“医疗支出”、“制剂支出”、“药品支出”等帐户,贷记“管理费用”帐
IV. Management Expenses Accounting (I) General Accounting of Management Expenses In order to account for the administrative expenses, ancillary business expenses and other expenses incurred in the course of medical services, the “new system” sets up the “General Expenses” general ledger account. “Administrative expenses” belong to the accounts occupied by the funds, the expenses incurred by the borrower registration (withdrawn and the written-off number are written on the debit), and the distribution of the expenses to the respective expenditure accounts at the end of the creditor’s registration. In the event of management fees, debit “management fees”, credited “bank deposits”, “cash”, “prepaid expenses”, “accrued expenses”, “health materials”, “other materials” and other accounts; Of the distribution method to allocate management costs incurred this month, debit “medical expenses”, “preparation expenses”, “medical expenses” and other accounts, credited to “management expense” account