【正文】 demo demo demo demo demo demo demo demo demo demo demo demo 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 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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)、無形資產(chǎn)或購(gòu)買物資發(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 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