【文章內(nèi)容簡(jiǎn)介】 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調(diào)整新舊制度壞賬準(zhǔn)備計(jì)量差額 老制度規(guī)定：壞賬準(zhǔn)備是按照 “應(yīng)收醫(yī)療款 ”和 “應(yīng)收在院病人醫(yī)藥費(fèi) ”余額的 3%5%提取。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(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 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(fù)債表新會(huì)計(jì)科目及明細(xì)科目 T字賬戶結(jié)轉(zhuǎn)對(duì)各個(gè)原會(huì)計(jì)科目 2022年 12月 31日的賬面余額進(jìn)行分析，對(duì)各個(gè)新會(huì)計(jì)科目及其明細(xì)科目 Tdemo demo demodemo demo demo demo demo demo demo demo demo 醫(yī)院會(huì)計(jì)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(huì)計(jì)demo demodemo demo 醫(yī)院會(huì)計(jì)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(huì)計(jì)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(huì)計(jì)制demo demodemo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo 醫(yī)院會(huì)計(jì)制demo demodemo demo demo demo 醫(yī)院會(huì)計(jì)制demo demo demo 醫(yī)院會(huì)計(jì)制度改革拉開了公共部門會(huì)計(jì)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(huì)計(jì)制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(huì)計(jì)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(huì)計(jì)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(huì)計(jì)制demo demo demo 病種成demo demo 醫(yī)院會(huì)計(jì)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(cái)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(yíng)利性demo demo demo demo demo 醫(yī)院會(huì)計(jì)制demo demo demo demo demo demo demo demo demo demo demo demo“藥品 ”“藥品進(jìn)銷demodemo demo demo demo 現(xiàn)金應(yīng)收在院病人醫(yī)藥費(fèi) 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(xiàng)時(shí)，按照實(shí)際預(yù)付的金額，借記 “預(yù)付賬款 ” ，貸記 “銀行存款 ”等科目。收到所購設(shè)備等時(shí)，按照應(yīng)計(jì)入購入資產(chǎn)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(shè)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(tái)醫(yī)療設(shè)備，每臺(tái)價(jià)款為 100 000元；某醫(yī)院于 2022年 2月 15日支付該廠 10%預(yù)付價(jià)款，該廠應(yīng)在 2022年 4月 10日前將設(shè)備運(yùn)抵某醫(yī)院并負(fù)責(zé)調(diào)試成功，某醫(yī)院于驗(yàn)收合格當(dāng)日支付該廠 85%價(jià)款，待使用 1年后若無質(zhì)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(shè)備運(yùn)抵某醫(yī)院并調(diào)試成功，某醫(yī)院經(jīng)驗(yàn)收合格后，按約定于當(dāng)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(shè)備尾款 10 000元。 財(cái)會(huì)部門根據(jù)有關(guān)憑證，作會(huì)計(jì)分錄如下： 2022年 4月 5日 借：固定資產(chǎn) —— 醫(yī)療設(shè)備 200 000 貸：預(yù)付賬款 —— 某醫(yī)療設(shè)備廠 20 000 應(yīng)付賬款 —— 某醫(yī)療設(shè)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(huì)計(jì)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(huì)計(jì)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(huì)計(jì)制度 ——demo demo demo demo demo demo demo demo demo demo demo demo demo demo 藥品主要賬務(wù)處理委托加工藥品從藥庫領(lǐng)用藥品等用于加工時(shí)，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(fèi)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(huì)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