第二讲医院业务收入的核算医院是向病人提供医疗服务的卫生事业单位,在社会主义有计划商品经济的条件下,医院提供医疗服务必须收取一定的费用,用以补偿服务过程的消耗。由于医院的社会福利性质,其不足部分由国家给予差额预算拨款,这些收费和拨款就形成医院的业务收入。一、医院业务收入的分类 Second, accounting for hospital operating income Hospitals are health institutions that provide medical services to patients. Under the conditions of a socialist planned commodity economy, hospitals must provide certain fees for the provision of medical services to compensate for the consumption of service processes. Due to the nature of the hospital’s social welfare, the deficit is allocated by the state to the budget for the difference. These charges and appropriations form the revenue of the hospital. I. Classification of Hospital Business Income