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按《医院会计制度》的要求,医院收到上级拔入补助经费时,借记银行存款科目,贷记差额预算补助科目。月末结转时,借记差额预算补助科目,贷记业务收支结余科目。如果此项差额补助款能根据年度预算按月均衡拨款,这种帐务处理是可行的,如果由于财政资金困难,此项差额补助款不能按月均衡拨付,就会导致医院的业务收支结余时大时小,不便于医院领导人和有关部门据以指导工作。为了满足权责发生制的要求,正确反映医院的经营成果,建议在资金占用类增设应收差额预算补助科目(或在其他应收款科目下设置应收差额补助二级科目),其借方登记每月应拨的差额预算补助款,贷方登记实际
According to the requirements of the “Hospital Accounting System”, when a hospital receives a subsidy from a superior, it debits the bank deposit account and credits the difference budget subsidy. At the end of the month, debit the difference budget subsidy and credit the balance of business receipts and payments. If this balance grant can be allocated on a monthly basis according to the annual budget, this accounting treatment is feasible. If the balance of the difference cannot be distributed on a monthly basis because of financial difficulties, the balance of business revenue and expenditure of the hospital will be It is not always convenient for hospital leaders and relevant departments to guide their work. In order to meet the requirements of the accrual system and correctly reflect the operating results of the hospital, it is recommended that a supplementary budget budget subsidy account be set up in the capital occupation category (or a subsidy level secondary subsidy account should be set under the other receivable account). The monthly difference budget assistance should be allocated, and the actual registration of the credit