笔者构思,在新的《医院会计制度》下,应设置如下会计科目: (1)资产类:现金、银行存款、药库存货、药房存货、药品进销差价、医疗应收款、坏帐准备、其他应收款、低值易耗品、其他存货、待摊费用、投资、固定资产、累计折旧、在建工程、无形资产、递延资产、待处理财产损溢; The author conceives that under the new “Hospital Accounting System”, the following accounting items should be set up: (1) Asset categories: cash, bank deposits, drug stocks, pharmacy inventory, differential price for pharmaceuticals, medical receivables, bad debt provision , other receivables, low-value consumables, other inventories, deferred charges, investments, fixed assets, accumulated depreciation, construction in progress, intangible assets, deferred assets, and property loss to be treated;