【正文】 emo demo demo demo demo demo demo demo demodemo demo demo demo demo demo demo demo demo demo demo demodemo demo demo demo demo demo demo demo demo demo demo demo demo醫(yī)院會計制度 —— demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demodemo demo demo demo demo demo demo demo demo demo demo demo demo demodemo demo demo demo demo demo demo demo demo demo 醫(yī)院會計制度 ——demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo 醫(yī)院會計制度 ——demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demodemo demo demo 在大賬中核算在建工程的主要賬務(wù)處理 設(shè)備安裝購入或融資租入需要安裝的設(shè)備，借：在建工程 — 設(shè)備安裝 貸：銀行存款、應(yīng)付賬款、長期應(yīng)付款等使用財政補助資金demo demo demo demo demo demo demo demo demo demo demo demo demo demodemo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo 醫(yī)院會計制度 ——demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demodemo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo 【 例 】 201X年 2月 13日，購入一臺需要安裝的醫(yī)療設(shè)備，價款為 304 200元，支付的運輸費為 3 000元，款項已通過銀行支付。新制度規(guī)定：不超過年末 “應(yīng)收demo demo demodemo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demodemo demo demo demo demo demo demo demo demo demo demodemo demo demo 醫(yī)院會計制度 —demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demodemo demo demo demo demo demo（一）編制 2022年 7月 1日或 2022年 1月 1日期初資產(chǎn)負債表新會計科目及明細科目 T字賬戶結(jié)轉(zhuǎn)對各個原會計科目 2022年 12月 31日的賬面余額進行分析，對各個新會計科目及其明細科目 Tdemo demo demodemo demo demo demo demo demo demo demo demo 醫(yī)院會計制度 —demo demo demo demoT字賬demo demo demodemo demo demo demo demo demo demo demo demo demo demo demo demodemo demo demo demo demo demo 單擊此處編輯demo demo demo demo demo * demo demo 單擊此處編輯 單擊此處編輯母版文本樣式第 醫(yī)院會計demo demodemo demo 醫(yī)院會計制demo demodemo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo醫(yī)院會計制demo demodemo demo demo demo demodemo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo 醫(yī)院會計制demo demodemo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo 醫(yī)院會計制demo demodemo demo demo demo 醫(yī)院會計制demo demo demo 醫(yī)院會計制度改革拉開了公共部門會計制度demo demo demo demo demo demo demo demodemo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo 醫(yī)院會計制demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo 醫(yī)院會計制demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo 醫(yī)院會計制demo demo demo demo demo demo demodemo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo醫(yī)院會計制demo demo demo demo demo demo demodemo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo 醫(yī)院會計制demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo 醫(yī)院會計制demo demo demo 病種成demo demo 醫(yī)院會計制demo demo 醫(yī)療demo 醫(yī)療 demo demo 公立demo demo demo demo demo 《 事業(yè)單位財務(wù)規(guī)則 》demo demo demo demo 參照政府舉辦醫(yī)療demo demo demo *demo demo demo demo demo demo demo demo demo demo營利性demo demo demo demo demo 醫(yī)院會計制demo demo demo demo demo demo demo demo demo demo demo demo“藥品 ”“藥品進銷demodemo demo demo demo 現(xiàn)金應(yīng)收在院病人醫(yī)藥費 變更demo demo demo demo demo 醫(yī)院違規(guī)等原因被demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demodemo demo demo demo demo 舉demo demo demo demo demo demo 因采購設(shè)備等而預(yù)付款項時，按照實際預(yù)付的金額，借記 “預(yù)付賬款 ” ，貸記 “銀行存款 ”等科目。醫(yī)院會計制demo demo demo demo demo demo demo demo demo demo demodemo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo 一、制度修訂背景二、制度修訂原則三、難點問題與突破四、demo demo demo demo demo demo demo demo demo demo demo demo demodemo demo demo demo demo demo demo demo demo demo demo de