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某医院将自己药房的经营管理权(包括收益)经过招标委托给某医院公司(后称托管公司),托管期5年。托管期间,医院对托管企业的利润没有要求分成。但是,双方在托管合同中规定,托管公司在托管伊始需要支付质保金3000万元,待托管结束医院将返还质保金。某医院收到款项后,出具了借款票据,计入医院长期借款科目,并在医院日常开支中使用。因托管未到期,至检查时
A hospital entrusts the operation and management rights (including proceeds) of its pharmacy to a hospital company (hereinafter referred to as the hosting company) through bidding for a period of 5 years. During the custody period, the hospital did not require a share of the profits of the trusteeship business. However, both parties stipulated in the custody contract that the entrusted company needs to pay a guarantee fund of 30 million yuan at the beginning of the custody until the hospital will return the guarantee money at the end of the custody. After a hospital receives the payment, it issues a loan bill, which is included in the hospital’s long-term loan account and is used in the daily expenses of the hospital. Because the custody has not expired, to check