《医院会计制度》是新制度,通过一年的试行在执行和理解上难免有不同作法和认识.在会计核算处理上有以下具体意见与同行们共同进行探讨.一、结余分配的比例问题医院通过医疗收支、药品收支、制剂收支三大块核算以后,最终结转到业务收支结余科目.医院 The “Hospital Accounting System” is a new system. Through one-year trials, it is difficult to avoid implementing and understanding different practices and understandings. There are the following specific opinions on accounting treatment and colleagues to discuss together. First, the ratio of the distribution of the issue of the problem hospital After accounting for the three major blocks of medical income and expenditure, drug revenue and expenditure, and formulation income and expenditure, it is finally carried over to the balance of business revenue and expenditure account.