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医院对固定资产实行3级帐卡管理制度,即财会部门负责总帐和8大类别明细帐,用3栏式分类帐进行金额核算;财产管理部门负责品名明细帐,用数量金额式明细帐进行核算;使用部门建立固定资产台帐,分类别、分品名登记。如果要购置、调拨某一种固定资产,就必须掌握这种固定资产的总量及使用分布情况。按现行帐卡制度,就要分别到管理部门和使用部门去查对,费时费事。
The hospital implements a three-level account management system for fixed assets, that is, the accounting department is responsible for the general ledger and the eight major categories of accounts, accounting for the amount using the three-column ledger; the property management department is responsible for the name of the subsidiary account, using the amount amount type ledger Accounting; use of departments to establish fixed assets account, sub-category, part name registration. If you want to purchase or transfer a fixed asset, you must master the total amount of such fixed assets and their distribution. According to the current account card system, it is necessary to go to the management department and the use department to check it, which takes time and effort.