医院每天都有住院收入,都得填报收入日报表,都要编制会计分录。其经济业务,纯系对住院病人医疗费(预交款)的收、退、欠。常用的会计帐户即有:医疗预收款、医疗应收款、医疗收入、药品收入、现金和银行存款等等。基本上每天均会发生多借多贷的经济业务。如按照一借多贷、一贷多借的原则,必须将一个事项分成几笔帐。兹将在4个试点医院随意抽查1天的住院收入日报表及其会计分录进行比较如下(抽查材料较长从略——编者)。 Every day, hospitals have hospitalization income, and they have to fill in daily income statements and prepare accounting entries. Its economic business is purely the collection, withdrawal, and omission of inpatient medical expenses (pre-payment). Commonly used accounting accounts include medical advances, medical receivables, medical income, drug income, cash, and bank deposits. Basically, daily multi-loan economic services will occur. In accordance with the principle of a multi-loan, multi-lending, a matter must be divided into several accounts. We will make a random inspection of the 1 day hospitalization income daily report and its accounting entries in the 4 pilot hospitals for comparison as follows (sampling materials will be omitted - editors).