【文章內容簡介】 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調整新舊制度壞賬準備計量差額 老制度規(guī)定：壞賬準備是按照 “應收醫(yī)療款 ”和 “應收在院病人醫(yī)藥費 ”余額的 3%5%提取。新制度規(guī)定：不超過年末 “應收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日期初資產負債表新會計科目及明細科目 T字賬戶結轉對各個原會計科目 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 因采購設備等而預付款項時，按照實際預付的金額，借記 “預付賬款 ” ，貸記 “銀行存款 ”等科目。收到所購設備等時，按照應計入購入資產成本的金額，借記demo demo demo demo 【 例 】 2022年 2月 10日，某醫(yī)院與某醫(yī)療設備 ??昳 ?廠簽訂了購買合同，合同約定：某醫(yī)院從該廠購買兩臺醫(yī)療設備，每臺價款為 100 000元；某醫(yī)院于 2022年 2月 15日支付該廠 10%預付價款，該廠應在 2022年 4月 10日前將設備運抵某醫(yī)院并負責調試成功，某醫(yī)院于驗收合格當日支付該廠 85%價款，待使用 1年后若無質量問題再支付 5%尾款。 2022年 2月 15日demo demo demo 【 例 】 2022年 4月 5日，該廠將設備運抵某醫(yī)院并調試成功，某醫(yī)院經(jīng)驗收合格后，按約定于當日支付該廠 170 000元。 2022年 4月 5日，某醫(yī)院按合同約定支付該廠醫(yī)療設備尾款 10 000元。 財會部門根據(jù)有關憑證，作會計分錄如下： 2022年 4月 5日 借：固定資產 —— 醫(yī)療設備 200 000 貸：預付賬款 —— 某醫(yī)療設備廠 20 000 應付賬款 —— 某醫(yī)療設備廠 10 000demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo 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 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)院會計制度 ——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 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 藥品主要賬務處理委托加工藥品從藥庫領用藥品等用于加工時，借：在加工物資 —— 委托加工物資 —— 藥品 貸：庫存物資 —— 藥品、衛(wèi)生材料 —— 藥庫支付加工費用，借：在加工物demo demo demo demodemo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo第三部分 《 醫(yī)院會demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo（四）投資 — 短demo demo demo demo demo demo 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