论文部分内容阅读
医院在开展医疗业务活动过程中,必然发生各种业务支出。包括用于医疗服务的医疗支出;用于药品采购的药品支出;用于制剂生产的制剂支出和用于行政管理和共同性开支的管理费用等。一、医疗支出的核算(一)医疗支出的总分类核算为核算医疗部门在医疗服务过程中发生的各项费用,《新制度》设置“医疗支出”总帐帐户。“医疗支出”属资金占用类帐户,借方登记发生的各项费用支出(收回、冲销数用红字记在借方);贷方登记转入“业务收支结余”帐户数。本帐户月末无余额。(二)医疗支出的明细分类核算
Hospitals in the medical business activities, the inevitable occurrence of various business expenses. Including medical expenditures on medical services; expenditures on pharmaceuticals used for drug purchases; expenditures on pharmaceutical preparations for the manufacture of pharmaceuticals; and administrative costs for administrative and common expenses. I. Medical Expenditure Accounting (I) The general classification of medical expenditures is calculated as the expenses incurred by the medical departments in the course of medical services. The “new system” sets up the “medical expenses” general ledger accounts. “Medical Expenditure” refers to the accounts occupied by the funds and various expenses incurred by the debit registration (the debit and credit are written on the debit); and the credit registration is transferred to the “balance of payments for operations” account. There is no balance at the end of this account. (B) a detailed classification of medical expenses accounting