新制定的《医院会计制度》已实施2年多.在实践中,我们遇到了这样几个问题:一、“结转病人欠费”帐户年末余额的处理方法《医院会计制度》中新增的“结转病人欠费”科目,在规模较小的医院里一般没有发生额和欠赞余额;在规模较大的医院则不可避免地会发生病人欠费.每到年底,该帐户的欠费余额是结转到下年,还是不结转到下年,或与医疗应收款对转成零?这个问题在《医院会计制度》中未做明确规定,而年末 The newly-developed “Hospital Accounting System” has been implemented for more than two years. In practice, we have encountered such problems: First, “carryover of patient arrears” method of handling account balance at the end of the year “Hospital Accounting System” Increased “carry over patient arrears” subjects, there is generally no balance and unsatisfactory balance in smaller hospitals; in larger hospitals it is inevitable that there will be patient arrears. At the end of each year, the Does the balance of the account arrears carry over to the next year, or does it not carry over to the next year, or is converted to zero with the medical receivables? This issue is not specified in the Hospital Accounting System, but at the end of the year