【正文】 mo 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 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【 例 】 2022年 12月 31日，某醫(yī)院在資產(chǎn)全面清查中發(fā)現(xiàn)一批圖書(shū)嚴(yán)重毀損，已經(jīng)無(wú)法繼續(xù)使用。 2022年 10月 23日，工程達(dá)到預(yù)定可使用狀態(tài)。財(cái)會(huì)部門根據(jù)有關(guān)憑證，作會(huì)計(jì)分錄如下：2月 13日，支付設(shè)備價(jià)款和運(yùn)輸費(fèi)借：在建工程 307 200 貸：銀行存款 307 200發(fā)生安裝設(shè)備用材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 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。 2月底，安裝完畢，經(jīng)調(diào)試可正常運(yùn)行。 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(kù)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(kù)存物資 —— 藥品、衛(wèi)生材料 —— 藥庫(kù)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 demo demo demo demo demo demo demo demodemo 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 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(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 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 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(gòu)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(zhǎng)期應(yīng)付款等使用財(cái)政補(bǔ)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(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 demodemo demo demo demo demo demo demo demo demo demo demo demo demo demo demo demo 【 例 】 201X年 2月 13日，購(gòu)入一臺(tái)需要安裝的醫(yī)療設(shè)備，價(jià)款為 304 200元，支付的運(yùn)輸費(fèi)為 3 000元，款項(xiàng)已通過(guò)銀行支付。 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。新制度規(guī)定：不超過(guò)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