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现行《医院会计制度》(试行)《以下简称《制度》)规定:“医疗应收款”科目核算的内容是病人欠费的发生和收回,它下设三个一级明细科目,即“门诊病人欠费”、“出院病人欠费”、“在院病人欠费”;为了正确核算医院当期的经济收益,按权责发生制的原则,必须将计算期内应该收回但未收回的病人欠费结转到“结转病人欠费”科目.“结转病人欠费”属来源类科目,期末余额根据“门诊病人欠费”、“出院病人欠费”科目之和填列.
The current “Hospital Accounting System” (Trial) (hereinafter referred to as the “System”) stipulates that: “Medical Receivables” subject accounting content is the occurrence and recovery of patient arrears, it consists of three levels of detailed subjects, namely “outpatient The patient arrears ”,“ discharge patient arrears ”,“ arrears in hospital patients ”; in order to correctly calculate the hospital’s current economic benefits, according to the principle of accrual and accrual, must be recovered in the calculation period but not withdrawn patients owed The fees are transferred to the “carryover patient arrears” account. The “carryover patient arrears” is a source class account. The closing balance is based on the sum of the “outpatient patient arrears” and “discharge patient arrears” subjects.