住院病人医疗费的结算一般都实行预交金(俗称住院押金)制度,每日终了,住院处会计必须依据当天发生的经济业务作两种报解交财务科,一种是“住院收入日报表”,财务科根据手续完备、审核无误的此表作会计分录: 借:医疗应收款——在院病人医药费 贷:医疗收入——住院收入 药品收入——住院收入 这在各医院都是一致的;而另一种报解即住院病人医疗费结算的报解各医院却不尽相同。我们在 The settlement of medical expenses for inpatients is generally implemented with advance payment (commonly referred to as hospital deposit). At the end of each day, the inpatient office accounting must be based on the economic business of the day to make two kinds of reports to the Finance Section. One is the “Inpatient Income Daily Report”. The Finance Section made accounting entries on the basis of the completed procedures and the correct audits: Borrowing: Medical Receivables - Medical expenses for hospital patients: Medical income - Hospitalized income Drug income - Hospitalized income This is in all hospitals. It is the same; while another kind of report, that is, the settlement of the medical expenses of inpatients, is not the same for each hospital. we are at