基層衛(wèi)生醫(yī)療機(jī)構(gòu)會(huì)計(jì)制度

1、1基層醫(yī)療衛(wèi)生機(jī)構(gòu)會(huì)計(jì)制度目錄基層醫(yī)療衛(wèi)生機(jī)構(gòu)會(huì)計(jì)制度目錄第一部分總說(shuō)明..................................2第二部分會(huì)計(jì)科目名稱和編號(hào)......................3第三部分會(huì)計(jì)科目使用說(shuō)明........................4一、資產(chǎn)類......................................4101庫(kù)存現(xiàn)金.........................

2、.......4102銀行存款................................4103零余額賬戶用款額度......................5104其他貨幣資金............................5111財(cái)政應(yīng)返還額度..........................6112應(yīng)收醫(yī)療款..............................7114其他應(yīng)收款...............

3、..............10121庫(kù)存物資...............................11123待攤支出...............................13131固定資產(chǎn)...............................14133在建工程...............................17141無(wú)形資產(chǎn)...............................18二、負(fù)債

4、類.....................................20201借入款.................................20202待結(jié)算醫(yī)療款...........................203502財(cái)政基建設(shè)備補(bǔ)助支出...................42506其他支出...............................43第四部分會(huì)計(jì)報(bào)表格式................

5、...........44第五部分會(huì)計(jì)報(bào)表編制說(shuō)明.......................44一、資產(chǎn)負(fù)債表編制說(shuō)明.........................44二、收入支出總表編制說(shuō)明.......................47三、業(yè)務(wù)收入支出明細(xì)表編制說(shuō)明.................50四、財(cái)政補(bǔ)助收支明細(xì)表編制說(shuō)明.................51五、凈資產(chǎn)變動(dòng)表編制說(shuō)明...............