公立医院会计科目

1、0031002银行存款1YXCK100031003零余额账户用款额度1LYEZHYKED120031004其他货币资金0QTHBZJ12003100401银行本票存款1YXBPCK12003100402银行汇票存款1YXHPCK12003100403信用卡存款1XYKCK120031101短期投资1DQTZ120031201财政应返还额度0CZYFHED12003120101财政直接支付1CZZJZF12003120102财政授权支付1CZSQZF120031211应收在院病人医疗款1YSZYBRYLK110031212应收医疗款0YSYLK12003121201门诊病人1MZBR120031

2、21202出院病人1CYBR12003121203医疗保险机构1YLBXJG120031215其他应收款1QTYSK12003121501单位应收款1DWYSK12003121502个人应收款1GRYSK120031221坏账准备1HZZB120031231预付账款1YFZK120031301库存物资0KCWZ12003130101药品0YP1200313010101药库0YK120031301010101西药1XY120031301010102中成药1ZCY120031301010103中草药1ZCY1200313010102药房0YF120031301010201西药1XY12003130

3、1010202中成药1ZCY120031301010203中草药1ZCY12003130102卫生材料1WSCL12003130103低值易耗品1DZYHP12003130104其他材料1QTCL120031302在加工物资0ZJGWZ12003130201自制物资0ZZWZ1200313020101自制物资1ZZWZ1200313020102间接费用1JJFY12003130202委托加工物资1WTJGWZ120031401待摊费用1DTFY121001112库存现金KMTXDMKMDMKMMCKMMXZJMKMXZKMLBKMHDFXKMSYFX0030031501长期投资0CQTZ120

4、03150101股权投资1GQTZ12003150102债权投资0ZQTZ1200315010201一年内债权投资1YNNZQTZ1200315010202长期债券投资0CQZQTZ120031501020201成本1CB120031501020202应收利息1YSLX120031601固定资产1GDZC12003160101房屋及建筑物1FWJJZW12003160102专用设备1ZYSB12003160103一般设备1YBSB12003160104其他固定资产1QTGDZC120031602累计折旧1LJZJ120031611在建工程1ZJGC120031621固定资产清理0GDZCQL1

5、2003162101处置资产净额1CZZCJE12003162102处置净收入1CZJSR120031701无形资产1WXZC120031702累计摊销1LJTX120031801长期待摊费用1CQDTFY120031901待处理财产损溢0DCLCCSY12003190101待处理流动财产损溢1DCLLDCCSY12003190102待处理非流动财产损溢1DCLFLDCCSY120032001短期借款1DQJK220032101应缴款项1YJKX220032201应付票据1YFPJ220032202应付账款1YFZK220032203预收医疗款0YSYLK22003220301住院病人1ZYB

6、R22003220302门诊病人1MZBR220032204应付职工薪酬1YFZGXC220032205应付福利费1YFFLF220032206应付社会保障费1YFSHBZF220032207应交税费1YJSF220032209其他应付款1QTYFK220032301预提费用1YTFY220032401长期借款1CQJK220032402长期应付款1CQYFK220033001事业基金1SYJJ320033101专用基金1ZYJJ320033201待冲基金0DCJJ32003320101待冲财政基金1DCCZJJ32003320102待冲科教项目基金1DCKJXMJJ320033301财政补助

7、结转（余）1CZBZJZY32003330101财政补助结转1CZBZJZ3200333010101基本支出结转1JBZCJZ3200333010102项目支出结转1XMZCJZ32003330102财政补助结余1CZBZJY320033302科教项目结转（余）1KJXMJZY32003330201科研项目结转（余）1KYXMJZY32003330202教学项目结转（余）1JXXMJZY320033401本期结余1BQJY320033501结余分配0JYFP32003350101事业基金弥补亏损1SYJJMBKS32003350102提取职工福利基金1TQZGFLJJ32003350103转入

8、事业基金1ZRSYJJ320034001医疗收入0YLSR42003400101门诊收入0MZSR4200340010101挂号收入1GHSR4200340010102诊察收入1ZCSR4200340010103检查收入1JCSR4200340010104化验收入1HYSR4200340010105治疗收入1ZLSR4200340010106手术收入1SSSR4200340010107卫生材料收入1WSCLSR4200340010108药品收入0YPSR420034001010801西药1XY420034001010802中药1ZY420034001010803中成药1ZCY420034001

9、0109药事服务费收入1YSFWFSR4200340010110其他门诊收入1QTMZSR4200340010111结算差额1JSCE4200340010112床位收入1CWSR4200340010113护理收入1HLSR4200340010114其他住院收入1QTZYSR42003400102住院收入0ZYSR4200340010201挂号收入1GHSR4200340010202诊察收入1ZCSR4200340010203检查收入1JCSR4200340010204化验收入1HYSR4200340010205治疗收入1ZLSR4200340010206手术收入1SSSR42003400102

10、07卫生材料收入1WSCLSR4200340010208药品收入0YPSR420034001020801西药1XY420034001020802中药1ZY420034001020803中成药1ZCY4200340010209药事服务费收入1YSFWFSR4200340010210其他门诊收入1QTMZSR4200340010211结算差额1JSCE4200340010212床位收入1CWSR4200340010213护理收入1HLSR4200340010214其他住院收入1QTZYSR420034101财政补助收入0CZBZSR42003410101基本支出1JBZC42003410102项目

11、支出1XMZC420034201科教项目收入0KJXMSR42003420101科研项目1KYXM42003420102教学项目1JXXM420034301其他收入1QTSR420035001医疗业务成本0YLYWCB52003500101人员经费1RYJF52003500102卫生材料费1WSCLF52003500103药品费1YPF52003500104固定资产折旧费1GDZCZJF52003500105无形资产摊销费1WXZCTXF52003500106提取医疗风险基金1TQYLFXJJ52003500107其他费用1QTFY520035101财政项目补助支出1CZXMBZZC52003

12、5201科教项目支出0KJXMZC52003520101科研项目1KYXM52003520102教学项目1JXXM520035301管理费用0GLFY52003530101人员经费1RYJF52003530102卫生材料费1WSCLF52003530103药品费1YPF52003530104固定资产折旧费1GDZCZJF52003530105无形资产摊销费1WXZCTXF52003530106提取医疗风险基金1TQYLFXJJ52003530107其他费用1QTFY520035302其他支出1QTZC52SYZCFSYEFXFZHSZDYFZHSSTLYBZJM,S,JM,S,JM,S,JM,

13、S,JM,S,JM,S,JM,S,JM,S,JM,S,JM,S,JM,S,JM,S,JM,S,JM,S,JM,S,JM,S,JM,S,JM,S,JM,S,JM,S,JM,S,JM,S,JM,S,JM,S,JM,S,JM,S,JM,S,JM,S,JM,S,JM,S,JM,S,JM,S,JM,S,JM,S,JM,S,JM,S,JM,S,JM,S,JM,S,JM,S,JJJJJJJJJJJJJJJJJJJJJJJDDDDDDDDDDDDDDDDDM,S,M,S,M,S,M,S,M,S,M,S,M,S,M,S,M,S,M,S,M,S,M,S,M,S,M,S,M,S,M,S,M,S,M,S,M,S,M,S,M,S,M,S,M,S,M,S,M,S,M,S,M,S,M,S,M,S,M,S,M,S,M,S,M,S,M,S,M,S,M,S,M,S,M,S,M,S,M,S,DDDDDDDDDD