医院的财产按周转方式的不同,可以分为固定资产和流动资产两大类。除药品和货币资金外,低值易耗品、卫生材料,其他材料等都是医院流动资产的重要组成部分。壹、固定资产的核算一、固定资产的划分标准医院在开展医疗业务活动中所使用的能较长时期保持原有实物形态的劳动资料种类繁多,为便于核算和管理,《医院会计制度》对固定资产划分标准作了如下规定: The property of the hospital can be divided into two categories of fixed assets and current assets according to different working methods. In addition to medicines and monetary funds, low-value consumables, hygiene materials and other materials are all important components of hospital liquid assets. I. Accounting for Fixed Assets I. Standard for Classification of Fixed Assets There are various types of labor information used by hospitals in their medical business activities to maintain the original physical form for a long period of time. For the convenience of accounting and management, the “hospital accounting system” Fixed asset allocation standards made the following provisions: