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(一)《医院会计制度》固定资产折旧会计处理2010年12月31日财政部发布《医院会计制度》(财会[2010]27号),要求医院对除图书之外的其他固定资产计提折旧,以反映固定资产因使用中的消耗而发生的价值减少,从而真实反映资产价值。需要注意的是,《医院会计制度》中规定的计提固定资产折旧的方法与企业不同,它要求区分资金来源进行不同的固定资产折旧会计处理:对于财政补助、非财政科教项目收
(I) Accounting System for Depreciation of Fixed Assets in the Accounting System of the Hospital December 31, 2010 The Ministry of Finance issued the Accounting System for Hospitals (Cai Kuai [2010] No. 27), requiring hospitals to depreciate other fixed assets except books In order to reflect the reduction of the fixed assets due to the consumption in use, so as to truly reflect the value of the assets. It should be noted that the method of withdrawing depreciation of fixed assets stipulated in the “Hospital Accounting System” differs from that of enterprises in that it requires different sources of funds for different accounting treatments of depreciation of fixed assets: for financial grants, non-financial projects