的医院会计制度培训

医院会计制,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,demodemo,一、制度修订背景二、制度修订原则三、难点问题与突破四、,demodemo,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,医院会计制,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,demodemo,第一部分总说明（共15条）第二部分会计科目名称和编号（列示5大类共52个科目）第三部分会计科目使,demodemo,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,医院会计制度,demodemodemo,demodemo,资产类科目共23个,demodemo,demo,医院会计制度,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,demodemodemo,（一）国库支付业务概念介绍：财政直接支付：由预算单位向财政部门提出支付申请，财政部门开具支付凭证，通过代理银行将资金支付给商品和劳务供应者，主要包括统发工资支出、集中采购支出和额度较大的工程、物,demodemodemo,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,医院会计制度,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,demodemodemo,2.财政直接支付（1）通过财政支付系统支出时借：财政项目补助支出/医疗业务成本等贷：财政补助收入（2）年度终了，根据本年度财政直接支付预算指标数与实际支出的差额借,demodemo,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,（二）应收,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,demodemodemodemodemodemodemodemo,（三）存货,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,demodemodemo,重点关注：1、取得库存物资以成本入账；单独发生的运杂费计入医疗业务成本或管理费用外购：采购价格（含增值税）自制：直接材料费+直接人工费+分配的间接费用委托加工收回：,demodemodemo,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,医院会计制度,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,demodemodemo,新旧主要变化：1、区分长短期分设科目短期投资：主要指短期国债长期投资：包括股权投资和债权投资2、账务处理不,demodemodemo,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,医院会计制度,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,demodemodemo,重点关注：4、处置投资的账务处理借：银行存款（实际收到）贷：长期投资（账面价值）贷：其他,demodemodemo,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,医院会计制度,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,demodemodemo,重点关注：“账面价值”和“账面余额”的区别“账面余额”反映的是某个科目的余额“账面价值”反映的是某个科目减去备抵科目后的余额。例如“固定资产”的“账面余额”是科目余额，“账面价值”是科目余额减去“,demodemodemo,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,医院会计制度,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,demodemodemo,5、固定资产的处置出售、报废、毁损通过“固定资产清理”科目核算借：固定资产清理（账面价值，即科目余额减备抵）累计折旧待冲基金贷：固定资产借：固定资产清理（处置发生的支出）贷：应交税费、银行存款等借：银行存款、其他应收款（保险或过失人赔偿）,demodemodemo,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,医院会计制度,demodemodemodemodemodemodemodemodemodemodemodemodemodemo,demodemodemo,新旧主要变化：1、无形资产摊销单设备抵科目核算老制度下是通过减少“无形资产”的账面价值来实现摊销的，科目余额显示的,demodemodemo,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,医院会计制度,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,demodemodemo,新旧主要变化：1、增设“长期待摊费用”科目期末余额反映的不是账面原值，而是医院尚未摊销的费用,demodemodemo,demodemodemo,医院会计制度,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,demodemodemo,4、改设“应付职工薪酬”科目增设“应付福利费”科目，“职工福利基金”一部分从结余中提取，一部分根据支出提取，后部分不应该作为净资产反映，而应作为负债来反映。“应付社会保障费”核算范围扩大，核算应缴给社保,demodemodemo,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,医院会计制度,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,demodemodemo,3、医保结算差额的处理因违规治疗等管理不善原因被拒付的金额确认为坏账损失其他差额调整医疗收入同医保机构结算时借：银行存款坏账准备（医疗收入门诊/,demodemodemo,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,医院会计制度,demodemodemodemodemo,demo,新旧主要变化：1、核算范围合并原上级补助收入具体包括培训收入、食堂收入、利息收入、租金收入、投资收益、财产物资,demodemo,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,医院会计制度,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,demodemo,新旧主要变化：1、科目名称变化2、明细科目,demodemo,demodemodemodemodemodemodemodemo,（四）管,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,demodemodemodemodemodemodemodemodemodemodemodemodemodemo,（一）待,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,demodemodemo,4、确认使用财政补助、科教项目收入购建固定资产、无形资产或购买物资发生支出时予以确认，并在相关资产按期计提折旧、摊销或领用发出物资时予以冲减终止确认：相关资产提足折旧、,demodemodemo,demodemodemodemodemodemodemodemodemodemodemodemodemodemo,医院会计制度,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,demodemodemo,（2）年末结转财政基本补助结转借：本期结余贷：财政补助结转（余）财政补助结转（基本支出结转）结转入结余,demodemodemo,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,医院会计制度,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,demodemodemo,4、账务处理（1）期末结转财政项目补助收支借：财政补助收入项目支出贷：财政补助结转（余）财政补助结转（项目支出结转）借：财政补助结转（余）财政补助结转（项目支出结转）贷：财政项目补助支出（2）年末从本期结余转入财政基,demodemodemo,demodemodemodemodemodemodemodemodemodemodemodemodemo,医院会计制度,demodemodemodemodemo,demodemodemo,新旧主要变化：1、不再划分一般基金和投资基金2、不再核算财政补助基本支出结转重点关注：,demodemodemo,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,（一）医院财务报告的作用（二）医院财务报告的构成（三）资产负债表（四）收入费用总表及其附,demodemo,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,医院会计制度,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,demodemo,内容：特定日期财务状况（时点指标）结构和格式：账户式资产/负债项目排列：流动/非流动填列方法：期末余额，总账科,demodemo,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,医院会计制度,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,demodemo,内容：某一会计年度内现金流入流出情况收付实现制原则编制“现金”的含义本表所指的现金，是指医院的库存现金以及可以随时用于支付的存款，包括,demodemo,demodemodemodemodemodemodemodemodemodemodemodemodemo,医院会计制度,demodemodemodemodemodemodemo,demodemo,为便于理解会计报表的内容而对会计报表的编制基础、编制依据、编制原则和方法及主要项目等所作的解释医院会计报表附注至少应当包括下列内容：（一）遵循医院会计制度的声明；（二）重要会计政策、会计估计及其变更情况的说明；,demodemo,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,一、新旧制度,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,demodemo,第一步：执行新制度前工作对资产负债进行全面清查盘点核实，报经批准后按原制度处理完毕对固定/无形资产的原价、形成的资,demodemo,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,第六步：按照上述调整后的科目余额编制科目余额表，作为新账各会计科目期初余额第七步：根据新账各会计科目期初,demodemodemo,demodemodemodemodemodemodemodemodemodemodemodemo,三、原账科目,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,demodemodemo,2、“其他应收款”科目新制度“其他应收款”、“预付账款”科目3、“药品”、“药品进销差价”、“库存物资”,demodemodemo,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,医院会计制度,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,demodemodemo,1、“短期借款”、“预收医疗款”、“预提费用”、“长期借款”、“长期应付款”科目新制度“短期借款”、“预收医疗款”、“预提,demodemodemo,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,医院会计制度,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,demodemodemo,1、“事业基金”科目新制度“事业基金”科目2、“专用基金”科目新制度,demodemodemo,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,四、按新制度对部,demodemodemodemodemodemodemodemodemodemodemodemodemo,demodemodemo,将执行新制度前所有在账固定资产（新旧转账时转入“固定资产清理”、“库存物资”科目的固定资产以及图书除外）、无形资产账面余额中由财政补助、科教项目资金形成的金额追溯确认为待冲基金。对于除房屋及建筑物、无形,demodemodemo,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,医院会计制度,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,demodemodemo,调整新旧制度坏账准备计量差额老制度规定：坏账准备是按照“应收医疗款”和“应收在院病人医药费”余额的3%-5%提取。新制度规定：不超过年末“应收,demodemodemo,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,医院会计制度,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,demodemodemo,（一）编制2011年7月1日或2012年1月1日期初资产负债表新会计科目及明细科目T字账户结转对各个原会计科目2011年12月31日的账面余额进行分析，对各个新会计科目及其明细科目T,demodemodemo,demodemodemodemodemodemodemodemodemo,医院会计制度,demo,demodemodemo,T字账,demodemodemo,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,单击此处编辑,demodemodemodemodemo,*,demodemo,单击此处编辑,单击此处编辑母版文本样式第,医院会计,demo,demo,2.会计,demo,demo,医院会计制,demodemo,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,医院会计制,demodemo,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,医院会计制,demodemo,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,医院会计制,demodemo,demodemodemodemo,医院会计制,demodemo,demo,医院会计制度改革拉开了公共部门会计制度,demo,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,医院会计制,demo,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,医院会计制,demodemo,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,医院会计制,demodemo,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,医院会计制,demodemo,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,医院会计制,demodemo,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,医院会计制,demo,demodemo,病种成,demodemo,医院会计制,demo,demo,医疗,demo,医疗,demodemo,公立,demodemo,demodemodemo,事业单位财务规则,demo,demodemodemo,参照政府举办医疗,demodemo,demo,*,demodemodemodemo,demodemodemodemodemodemo,营利性,demodemodemo,demodemo,医院会计制,demodemodemodemodemodemodemodemodemodemodemo,demo,“药品”“药品进销,demo,demodemodemodemo,现金应收在院病人医药费,变更,demodemo,demodemodemo,医院违规等原因被,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,demodemodemo,举,demodemodemo,demodemodemo,因采购设备等而预付款项时，按照实际预付的金额，借记“预付账款”，贷记“银行存款”等科目。收到所购设备等时，按照应计入购入资产成本的金额，借记,demodemodemo,demo,【例】2011年2月10日，某医院与某医疗设备?昳?厂签订了购买合同，合同约定：某医院从该厂购买两台医疗设备，每台价款为100000元；某医院于2011年2月15日支付该厂10%预付价款，该厂应在2011年4月10日前将设备运抵某医院并负责调试成功，某医院于验收合格当日支付该厂85%价款，待使用1年后若无质量问题再支付5%尾款。2011年2月15日,demodemodemo,【例】2011年4月5日，该厂将设备运抵某医院并调试成功，某医院经验收合格后，按约定于当日支付该厂170000元。2012年4月5日，某医院按合同约定支付该厂医疗设备尾款10000元。财会部门根据有关凭证，作会计分录如下：2011年4月5日借：固定资产医疗设备200000贷：预付账款某医疗设备厂20000应付账款某医疗设备厂10000,demodemodemo,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,医院会计制度,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,demodemodemo,医院会计制度,demodemo,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,医院会计制度,demodemodemodemodemodemodemodemodemodemodemo,demodemodemo,药品主要账务处理委托加工药品从药库领用药品等用于加工时，借：在加工物资委托加工物资药品贷：库存物资药品、卫生材料药库支付加工费用，借：在加工物,demodemodemodemo,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,第三部分医院会,demodemodemodemodemodemodemodemodemodemodemodemodemodemo,demodemodemodemo,（四）投资短,demo,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,医院会计制度,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,医院会计制度,demo,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,医院会计制度,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,demodemodemo,在大账中核算在建工程的主要账务处理设备安装购入或融资租入需要安装的设备，借：在建工程设备安装贷：银行存款、应付账款、长期应付款等使用财政补助资金,demodemodemo,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,医院会计制度,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,demodemodemo,【例】201X年2月13日，购入一台需要安装的医疗设备，价款为304200元，支付的运输费为3000元，款项已通过银行支付。安装设备时，支付有关材料费28340元，支付外单位安装人员报酬为4800元。2月底，安装完毕，经调试可正常运行。假定不考虑其他相关税费。财会部门根据有关凭证，作会计分录如下：2月13日，支付设备价款和运输费借：在建工程307200贷：银行存款307200发生安装设备用材,demodemodemo,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,医院会计制度,demodemo,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,医院会计制度,demodemo,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,医院会计制度,demodemo,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,医院会计制度,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,demodemodemo,【例】2011年1月15日，某医院将一幢新建办公楼工程出包给乙企业承建，按规定先向承包单位预付工程价款1000000元，以银行存款转账支付。2012年10月8日，收到承包单位的有关工程结算单据，补付工程款200000元，以银行存款转账支付。2012年10月23日，工程达到预定可使用状态。财会部门根据有关凭证，作会计分录如下：（1）2011年1月15日，预付工程款借：在建工程基建工程1000000贷：银行存款1000000（2）2012年10月8日，补付工程,demodemodemo,demo,（八）,demodemodemo,demo,应缴款项应付职工,demodemodemo,旧,demo,demodemodemo,【例】201X年2月28日，某医院同医疗保险机构结算住院病人医疗款时，按照医疗项目确认收入1000000元，医疗保险机构拨付医院900000，其中由于病例书写不规范医保拒付20000。财会部门根据有关凭证，作会计分录如下：201X年2月28日借：银行存款900000医疗收入住院收入,demodemodemo,同时按比例调整医疗收入借：医疗收入住院收入结算差额80000贷：医疗收入住院收入床位收入5000检查收入10000化验收入10000治疗收入10000手术收入10000诊察收入3000护理收入2000卫生材料收入10000药事服务费收入10000,demodemodemo,demodemo,医院会计制度,demodemodemo,demodemodemo,医院会计制度,demodemodemo,demodemodemo,医院会计制度,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,demodemodemo,举,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,demodemodemo,举,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,demodemodemo,制度,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,demodemodemo,举,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,demodemodemo,举,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,demodemodemo,举,demo,demo,（四）财政补,demodemo,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,医院会计制度,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo,医院会计制度,demo,demo,（七）,demodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemodemo