【正文】 emo demo demo demo demo demo demo demo demodemo demo demo demo demo demo demo demo demo demo demo醫(yī)院會(huì)計(jì)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 醫(yī)院會(huì)計(jì)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 demo demo demo demo 醫(yī)院會(huì)計(jì)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 【 例 】 2022年 1月 15日，某醫(yī)院將一幢新建辦公樓工程出包給乙企業(yè)承建，按規(guī)定先向承包單位預(yù)付工程價(jià)款 1 000 000元，以銀行存款轉(zhuǎn)賬支付?！八幤?”、 “藥品進(jìn)銷(xiāo)差價(jià) ”、 “庫(kù)存物資 ”科目在新賬中 “庫(kù)存物資 ”科目下設(shè)置 “藥品 ”、 “衛(wèi)生材料 ”、 “低值易耗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 醫(yī)院會(huì)計(jì)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藥品進(jìn)銷(xiāo)差價(jià)的結(jié)轉(zhuǎn)：（ 1）計(jì)算差價(jià)率：西藥差價(jià)率 =西藥進(jìn)銷(xiāo)差價(jià)科目余額 /（西藥庫(kù)余額 +門(mén)診西藥房余額 +住院西藥房余額）草藥差價(jià)率 =中藥差價(jià) /（草藥庫(kù)余額 +門(mén)診草藥房余額）（ 2）計(jì)算藥品成本 (進(jìn)價(jià) )西藥庫(kù)藥品成本（進(jìn)價(jià)） = 西藥庫(kù)藥品科目余額（售價(jià)） （ 1西藥差價(jià)率）門(mén)診西藥房藥品成本（進(jìn)價(jià)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 醫(yī)院會(huì)計(jì)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 demodemo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo【 例 】 2022年 12月 31日，某醫(yī)院 “藥品 ”科目借方余額為 37,068,411元，其中 “西藥庫(kù) ”明細(xì)科目余額24,176,954元， “門(mén)診西藥房 ”明細(xì)科目余額 2,674,845元， “住院西藥房 ”明細(xì)科目余額 9,344,305元。對(duì)于該批圖書(shū)的毀損，報(bào)經(jīng)批準(zhǔn)后，應(yīng)當(dāng)進(jìn)行的會(huì)計(jì)處理如下：借：固定基金 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醫(yī)院會(huì)計(jì)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應(yīng)確認(rèn)入賬未確認(rèn)入賬的資產(chǎn)【 例 】 2022年 12月 31日，某醫(yī)院在資產(chǎn)全面清查中發(fā)現(xiàn)一筆尚未入賬的上級(jí)撥付的專(zhuān)項(xiàng)補(bǔ)助，該專(zhuān)項(xiàng)補(bǔ)助通知已于 2022年 12月 20日到達(dá)，通知中注明該筆應(yīng)收款項(xiàng)的金額為 170,600元。 2月底，安裝完畢，經(jīng)調(diào)試可正常運(yùn)行。 “應(yīng)付社會(huì)保障費(fèi) ”核算范圍擴(kuò)大，核算應(yīng)繳給社保demo demo demo demo demo demodemo demo demodemo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo 醫(yī)院會(huì)計(jì)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 醫(yī)保結(jié)算差額的處理因違規(guī)治療等管理不善原因被拒付的金額確認(rèn)為壞賬損失其他差額 調(diào)整醫(yī)療收入同醫(yī)保機(jī)構(gòu)結(jié)算時(shí) 借：銀行存款 壞賬準(zhǔn)備 （醫(yī)療收入 — 門(mén)診 /demo demo demo demo demo demo demo demo demodemo 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(huì)計(jì)制度 ——demo demo demo demo demo demo 新舊主要變化：核算范圍合并原上級(jí)補(bǔ)助收入具體包括培訓(xùn)收入、食堂收入、利息收入、租金收入、投資收益、財(cái)產(chǎn)物資demo demo demo demo demodemo demo demo demo demodemo demo demo demo demo demo demo demo demo demo 醫(yī)院會(huì)計(jì)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 新舊主要變化：科目名稱(chēng)變化明細(xì)科目demo demo demo demo demo demo demo demo demo demo （四）管demo demo demodemo demo demo demodemo 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 demodemo demo demo demo demo demo demo demo demo demo demo demo demo demo （一）待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 demo 確認(rèn)使用財(cái)政補(bǔ)助、科教項(xiàng)目收入購(gòu)建固定資產(chǎn)、無(wú)形資產(chǎn)或購(gòu)買(mǎi)物資發(fā)生支出時(shí)予以確認(rèn)，并在相關(guān)資產(chǎn)按期計(jì)提折舊、攤銷(xiāo)或領(lǐng)用發(fā)出物資時(shí)予以沖減終止確認(rèn)：相關(guān)資產(chǎn)提足折舊、demo demo demo demo demo demodemo demo demo demo demo demo demo demo demo demo demo 醫(yī)院會(huì)計(jì)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 demodemo demo demo demo （ 2）年末① 結(jié)轉(zhuǎn)財(cái)政基本補(bǔ)助結(jié)轉(zhuǎn) 借：本期結(jié)余 貸：財(cái)政補(bǔ)助結(jié)轉(zhuǎn)（余） — 財(cái)政補(bǔ)助結(jié)轉(zhuǎn)（基本支出結(jié)轉(zhuǎn)）② 結(jié)轉(zhuǎn)入結(jié)余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 醫(yī)院會(huì)計(jì)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 賬務(wù)處理（ 1）期末結(jié)轉(zhuǎn)財(cái)政項(xiàng)目補(bǔ)助收支 借：財(cái)政補(bǔ)助收入 — 項(xiàng)目支出 貸：財(cái)政補(bǔ)助結(jié)轉(zhuǎn)（余） — 財(cái)政補(bǔ)助結(jié)轉(zhuǎn)（項(xiàng)目支出結(jié)轉(zhuǎn)） 借：財(cái)政補(bǔ)助結(jié)轉(zhuǎn)（余） — 財(cái)政補(bǔ)助結(jié)轉(zhuǎn)（項(xiàng)目支出結(jié)轉(zhuǎn)） 貸：財(cái)政項(xiàng)目補(bǔ)助支出（ 2）年末從本期結(jié)余轉(zhuǎn)入財(cái)政基demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo 醫(yī)院會(huì)計(jì)制度 ——demo demo demo demo demo demo demo demo 新舊主要變化：不再劃分一般基金和投資基金不再核算財(cái)政補(bǔ)助基本支出結(jié)轉(zhuǎn)重點(diǎn)關(guān)注：demo demo demo demo demo demodemo demo demo demo demo demo demo demo demo demo demo d