医院会计制度(会计科目及说明)

目录

章页

别次

第一章会计科目编订说明.............................1

第一节会计科目设置目的...........................1—1

1.1.1依据........................................1一1

1.1.2原则........................................1—1

第二节会计科目分类与编码原则.....................1—1

1.2.1会计科目之分类.............................1—1

1.2.2会计科目之编码原则.........................1—1

第二章会计科目代号及名称...........................2

2.1资产类..........................................2-1-11

2.2负债类..........................................2—12~17

2.3净值类..........................................2-18

2.4收入类..........................................2-19-22

2.5成本类.........................................2-23

2.6医务成本类......................................2—24~30

2.7管理费用类......................................2-31〜34

2.8营运外收支类（非医务活动收益）..................2—35〜37

2.9营运外收支类（非医务活动费损）..................2-38-40

第三章会计科目分类及说明...........................3

3.1资产类.........................................3-1-21

3.2负债类.........................................3-22-33

3.3净值类.........................................3-34-35

3.4收入类.........................................3-36〜42

3.5成本类..........................................3-43-44

3.6医务成本类.....................................3—45〜60

3.7管理费用类.......................................3-61-68

3.8营运外收支类（非医务活动收益）..................3-69-73

3.9营运外收支类（非医务活动费损）....................3-74-79

第四章职工福利委员会会计科目编订说明..............4

4.1依据............................................4-1

4.2会计科目及说明..................................4—1~9

第一章会计科目编订说明

第一节会计科目设置目的

1.1.1依据：

本制度之一级会计科目系参考行政院卫生署颁布之「医疗法人财务报编

制准则」及经济部颁布之「商业会计法」设立，二级及三级会计科目则

因应医院会计事务处理特性，增修订相关会计科目及说明。

1.1.2原则：

会计科目依各种财务报表应列入之事项及会计事项之必须单独表达者编

订设置，并兼顾下列原则：

(1)表达医院(含福利委员会)财务状况及经营成果。

(2)符合医院营运之特殊性。

(3)提供内部管理所需之各项数据。

(4)配合主管机关汇编、统计及分析所需资料。

第二节会计科目分类与编码原则

1.2.1会计科目之分类：

会计科目之分类应按会计事项之繁简及管理上之需要而订定，本制度会

计科目之分类与排列次序，为配合报表之编制及便利计算机作业，乃将

各科目分类及排序如下(大类别代号)：

(1)-1」资产类。

(2)-2」负债类。

(3)「3」净值类。

(4)「4」收入类。

(5)r5J成本类(幼儿园)。

(6)r6j医务成本类。

(7)「8」管理费用类。

(8)「9」营运外收支类(非医务活动收益及非医务活动费损)。

1.2.2会计科目之编码原则：

(1)会计科目计分八类，并为配合计算机数据之处理，按分类与科目别赋

予六位数之编号，编号方式采用层次分类，前四位为阿拉伯数字，后

二位为英文字母，其二、三级科目未设者以星号表示之。

(2)会计科目代号级次说明：

XX

-

一XXXX

小

大

类

类级级级

别

别

科科科

目目目

别别别

会计制度(会计科目及说明)1-12014年05月21日第1次修订

第二章会计科目代号及名称

2.1资产类：

1000**资产Assets

1100**流动资产CurrentAssets

△现金Cash

1101**库存现金Cashonhand

1101A*现金Cashonhand

1101B*黄金Goldenonhand

1102**银行存款Cashinbank

1102A*支票存款Checkingdeposit

1102B*活期存款Currentdeposit

1102BA乙种活存Currentdeposits-special

1102BB通知存款Calldeposits

1102BC活期储存DemandSavingdeposit

1102C*外汇活期存款Foreignexchangedemanddeposit

1102CA美金U.S.Dollar

1102CB港币H.K.Dollar

1102CC马克DeutscheMark(DM)

1102CD英镑PoundSterling

1102CE法国法郎(FFR.)

1102CF瑞士法郎(SFR.)

1102CG澳币AustralianDollar

1102CH新加坡币SingaporeDollar

1102CJ日币JapaneseDollar

1103**定期存款Timedeposits

1103A*一月期Timedeposit-1month

1103B*三月期Timedeposit-3months

1103C*六月期Timedeposit-6months

1103D*九月期Timedeposit-9months

1103E*一年期Timedeposit-1year

1103F*二年期Timedeposit-2years

1103G*三年期Timedeposit-3years

1103J*可转让定期存单Transferablecertificateofdeposit

1104**周转金Pettycash

1104A*营运周转金Pettycash-admissiondepartment

1104B*采购周转金Pettycash-Purchasingdepartment

1104C*事务周转金PettyCash-Generalaffairsdepartment

1106**有价证券Securities

1106A*公债Governmentbonds

会计制度(会计科目及说明)2-12014年05月21日第1次修订

1106B*国库券Exchequerbill

1106C*股票Stock

1106CA台塑股Stock-FPC

1106CB南亚股Stock-NPC

1106CC台化股Stock-FCFC

1106CD其他Stick-otherCo.

1106D*公司债Corporatebonds

1106E*礼券Giftcertificate

1106F*有奖储蓄券Governmentlotterysavingnotes

1106G*商业本票Commercialpaper

1106J*证券型基金Bondmutualfund

1106JA（有价证券）国内债券型基金Domesticbondfund

1106JB（有价证券）国外债券型基金Foreignbondfund

1106JC（有价证券）国内平衡型基金Domesticbalancedfund

1106JD（有价证券）国外平衡型基金Foreignbalancedfund

1106JE（有价证券）国内组合型基金Domesticfundoffund

1106JF（有价证券）国外组合型基金Foreignfundoffund

1106K*（有价证券）结构债券StructuredNotes

1106Z*其他Othermarketablesecurities

△应收款项Receivables

1107**应收票据Notesreceivable

1108**贴现票据Notesreceivablediscount

1109**应收帐款Accountsreceivable

1109A*健保申报款Accountsreceivable

1109B*教学成本公务预算款Accountsreceivable

1109C*质量及整合试办计划款Accountsreceivable

1109H*养生村住户款Accountsreceivable

1111**备抵呆账Allowancesforbeddebts

1111A*支付点值调整Allowancesforpayable-Discount

HUB*健保核减Allowancesforpayable-Discount

1111C*应收帐款Allowancesforbeddebts

1111D*应收票据Allowancesforbeddebts

1112**其他应收款Otheraccountsreceivable

1112A*索赔款Otherreceivable-Claim

1112AA外购OtherReceivable-claimsProcurement

1112AB药品OtherReceivable-claimsMedicine

1112AZ其他OtherReceivable-ClaimSundry

1112B*结汇款Otherreceivab1e-Remi11ance

1112C*利息Otherreceivab1e-1nterest

会计制度（会计科目及说明）2-22014年05月21日第1次修订

1112D*材料款Otherreceivab1e-Materia1

1112DA企业内Otherreceivab1e-Materia1

1112E*固定资产款Otherreceivable-Fixedassets

1112F*下脚废料款Otherreceivab1e-Scraps&wastes

1112G*承揽维护费Maintenance-contract

1112GA固定费用Maintenance-contract

1112GB变动费用Maintenance-contract

1112H*薪资负数款Otherreceivab1e-Sa1arynegative

1112HA负薪资或垫付款Otherreceivable-Staff

1112HB久任奖金款Otherreceivab1e-bonuses

1112J*住宿费Otherreceivab1e-Hospice

1112K*养生村住户款Otherreceivab1e-Withho1dingsiIvervi1lagefee

1112L*机票退票款Otherreceivable-Planeticketrefundfee

1112M*养生村短期住宿款Otherreceivab1e-Withho1dingsiIvervi1lagefee

1112N*计划补助经费款Otherreceivable-Plansubsidizefee

1112P*幼儿园院外生款Otherreceivab1e-Kindergartenfee

1112Q*营利事业所得税Businessincometax

1112R*幼儿园款Otherreceivab1e-Kindergartenfee

1112S*学校计划医疗款Otherreceivable-Planmedicalfee

1112T*学校委托使用费Requestworkingcost

1112U*差旅费垫付款Otherreceivab1e-Trave1expensepadpayment

1112Z*其他Otheraccountsreceivable

△存货Inventories

1113**药品Medicine

1114*备用药品ReservedMedicine

1115*物料Supplies

1115A*金属五金Metalsupplies

1115B*管及配件Pipeandspares

1115C*机械材料Machinerysupplies

1115D*电机材料Electricmachinerysupplies

1115E*化学材料Chemicalandmineralsupplies

1115F*建筑材料Constructionsupplies

1115G*仪表及小工具Apparatusandsmalltools

1115H*杂项miseellaneoussupplies

1116**备用物料Reservedsupplies

1117**库存血液Bloodonhand

1118**备抵存货跌价损失准备Allowanceforlossonpricedeclineininventory

1122**托外加工料MaterialsConsignedoutforprocessing

1122A*原料Rawmaterialsconsignedoutforprocessing

会计制度（会计科目及说明）2-32014年05月21日第1次修订

1122AA原料款Rawmaterialsconsignedoutforprocessing

1122AB工缴Labor&overheadconsignedoutforprocessing

1123**托外加工品Finishedgoodsconsignedout

1126**寄外存品Depositedinventories

1126A*药品Depositedmedicine

1126B*物料Depositedsupplies

1126C*仪器DepositedInstruments

1126Z*其他OtherDepositedinventories

1128**废料盘存Wastes

1129**预付购料款Advancesinpurchasingmedicineandsupplies

1129A*外购款Advancesinpurchasing-1mport

1129AA结汇款Exchangeforimport

1129AB结汇手续费Commissiononexchange

1129AC海运费Oceanfreight

1129AD保险费Insuranceexpenses

1129AE进口税捐Importtax

1129AF报关什费Sundrycustomdeclarationexpenses

1129AG仓租费Storageexpenses

1129AH陆运费Inlandfreight

1129AJ滞报费Taxesdrawbackexpenses-latefees

1129AK商港建设费Procurementharbordevelopmentfee

1129AL推广贸易服务费Tradepromotionservicefee

1129AZ其他Otherprepayments

1129B*内购款Advancesinpurchasing-1oca11y

1129BA内购药品款Advancepaymentforlocalmedicinepurchasing

1129BB内购物料款Advancepaymentlocalsuppliespurchasing

1130**预付费用Prepaidexpenses

1130A*预付利息Prepaidinterests

1130B*预付薪工Prepaidsalariesandwages

1130C*预付保险费Prepaidinsurances

1130D*建教合作费Prepaidconstructsteachestocooperateexpenses

1130E*预付税捐Prepaidtaxes

1130EA营利事业所得税Prepaidincometaxes

1130EB利息所得税Prepaidinterestincometaxes

1130EZ其他Prepaidtaxes-others

1130F*交通费Prepaidvehiclesexpenses

1130FC预付交通费-薪资Prepaidvehiclesexpense-salaries

1130G*文具印刷Prepaidstationeryexpenses

1130H*什项购置Prepaidsundryappliances

会计制度（会计科目及说明）2-42014年05月21日第1次修订

1130HA专科列管Prepaidsundryappliances-departmentcontrol

1130HB院方列管Prepaidsundryapp1iances-hospita1control

1130J*修护费Prepaidrepair&maintenanceexpenses

1130K*电力线路补助费PrepaidPowercircuitsubsidy

1130Z*其他Otherprepayments

1134**约当现金Cashequivalents

1134A*（约当现金）商业本票Commercialpaper

1142*在建工程Projectinwork

1142A*土地Land

1153**指定公平价值衡量之金融资产-流动Assignedfinancialassetmeasuredatfair

value-current

1154**指定公平价值衡量之金融资产评价调整-流动Allowanceforassignedfinancial

assetmeasuredatfairvalue-current

1155**备供出售金融资产-流动Avai1ab1e-for-sa1efinancialasset-current

1155A*备供出售金融资产-流动-股票Available-for-salefinancialasset-current-stock

1155B*备供出售金融资产-流动-共同基金Available-for-salefinancialasset-currait-mutua1

fund

1155C*备供出售金融资产-流动-公债Available-for-salefinancialasset-curroit-govemment

baids

1155D*备供出售金融资产-流动-公司债Available-for-salefinancialasset-airrent-corporate

baids

1155E*备供出售金融资产-流动-其他Available-for-salefinancialasset-current-others

1156**备供出售金融资产评价调整-流动Allowanceforavailable-for-salefinancial

asset-current

1156A*（备供出售金融资产评价调整-流动）股票Allowanceforavailable-for-sale

financia1asset-current-stock

1156B*（备供出售金融资产评价调整-流动）共同基金Allowanceforavailable-for-sale

financialasset-current-mutua1fund

1156C*备供出售金融资产评价调整-公债Allowanceforavailable-for-salefinancial

asset-current-governmentbonds

1156D*备供出售金融资产评价调整-公司债Allowanceforavailable-for-salefinancial

asset-current-corporatebonds

1156E*备供出售金融资产评价调整-其他Allowanceforavai1ab1e-for-sa1efinancial

asset-current-others

1157**累计减损-备供出售金融资产-流动Accumulatedimpainnentloss-Available-for-sale

Finaneia1asset-current

1159**以成本衡量之金融资产-流动Financialassetmeasuredatholdingcost-current

1159A*以成本衡量之金融资产-流动-股票Financialassetmeasuredatholdingcost-currait-stock

1160**累计减损-以成本衡量之金融资产-流动Accumulatedimpairmentloss-financial

会计制度（会计科目及说明）2-52014年05月21日第1次修订

assetmeasuredatholdingcost-current

1161**摊销后成本法之债券投资-流动Bondsmeasuredatamortizedcost-current

1162**累计减损-摊销后成本法之债券投资-流动Acainulatediinpairmaitloss-bmdsmeasuredat

amortizedcost-current

1163**持有至到期日金融资产-一年（含）内Financialassethe1d-to-maturity-within

oneyear

1164**累计减损-持有至到期日金融资产-一年内Accumulatedimpairmentloss-financial

assethe1d-to-maturity-withinoneyear

1165**其他金融资产-流动Otherfinancialasset-current

1200**基金及投资Fundsandinvestments

1201**长期投资Long-terminvestment

1201C*股票Long-terminvestments-stocksecurities

1201CA台塑股Stock-FPC

1201CB南亚股Stock-NPC

1201CC台化股Stock-FCFC

1201CD福懋股Stock-FTC

1201CE新茂股Stock-CMC

1201CF世信股Stock-BIC

1201CG生技股Stock-CGB

1201CI塑化股Stock-FPCC

1201CJ中钢股Stock-CKC

1201CK南科股Stock-NANYA

1201CL华亚科股Stock-INOTERA

1201CZ其他Stock-otherCo.

1202**偿债资金Sinkingfunds

1203**改良及扩充基金Improvement&extensionfunds

1204**投资损失准备Allowanceforinvestmentlosses

1205**专款基金Specialfunds

1206**预付股款Prepaidstock

1208**指定公平价值衡量之金融资产-非流动Assignedfinancialassetmeasuredatfair

value-noncurrent

1209**指定公平价值衡量之金融资产评价调整-非流动Allowanceforassignedfinancial

assetmeasuredatfairva1ue-noncurrent

1210**备供出售金融资产-非流动Available-for-salefinancialasset-noncurrent

1210A*备供出售金融资产-非流动-股票Available-for-salefinancialasset^iaicurrent-stock

1210B*备供出售金融资产T触动"共同基金Available-for-salefinancialasset-noncurrent-mutua1

fund

1210C*窗共出售资产刈责Available-for-salefinancialasset-ncncurrent-govemiiient

bonds

会计制度（会计科目及说明）2-62014年05月21日第1次修订

1210D*备供出售金融资产-捐充动-公司债Available-for-salefinancialasset-rmcurrent-corporate

bonds

121OE*备供出售金融资产-非流动-其他Available-for-salefinancialasset^iaicurrent-others

1211**备供出售金融资产评价调整-非流动Allowanceforavailable-for-salefinancial

asset-noncurrent

1211A*备供出售金融资产评价调整-非流动-股票Allowanceforavailable-for-sale

financialasset-noncurrent-stock

1211B*备供出售金融资产评价调整-非流动-共同基金Allowanceforavailable-for-sale

financialasset-noncurrent-mutualfund

1211C*备供出售金融资产评价调整-非流动-公债Allowanceforavailable-for-sale

financialasset-noncurrent-governmentbonds

1211D*备供出售金融资产评价调整-非流动-公司债Allowanceforavailable-for-sale

financialasset-noncurrent-corporatebonds

1211E*备供出售金融资产评价调整-非流动-其他Allowanceforavailable-for-sale

financialasset-noncurrent-others

1212**累计减损-备供出售金融资产-非流动Accuiulatedimpainnentloss-Available-for-sale

financialasset-naxurrait

1214**以成本衡量之金融资产-非流动Financialassetmeasuredatholdingcost-noncurrent

1214A*以成本衡量之■金融资产T骄动■股票Financialassetmeasuredatholdingcost-naicurrent-stock

1215**累计减损-以成本衡量之金融资产-非流动Accumulatedimpairmentloss-financial

assetmeasuredatholdingcost-noncurrent

1216**摊销后成本法之债券投资-非流动Bondsmeasuredatamortizedcost-noncurrent

1217**累计减损-摊销后成本法之债券投资-非流动Accumulatedimpairmentloss-bonds

measuredatamortizedcost-noncurrent

1218**持有至到期日金融资产-一年以上Financialassetheld-toiiaturity-abovecueyear

1219**累计减损-持有至到期日金融资产-一年以上Acannulatedimpainnentloss-financial

assetheld-to-inaturity-aboveaieyear

1220**其他金融资产-非流动Otherfinancialasset-noncurrent

1300**固定资产Fixedassets

1301**土地Land

1302**房屋及设备Buildings

1302Z*建筑改良物Buildings

1303**备抵折旧-房屋及设备Accumulateddepreciation-Bui1ding

1304**报废准备-房屋及设备Reserveforretirement-BuiIdings

1305**医疗仪器及设备Medicalinstrument&equipment

1306**备抵折旧-医疗仪器及设备Accunulateddepreciaticn-Medicalinstrunait&equipmait

1307**报废准备-医疗仪器及设备Reserveforretirement-Medicalinstrument&equipment

1308**运输及交通设备Vehicles

1309**备抵折旧-运输及交通设备Accumulateddepreciation-Vehicles

会计制度（会计科目及说明）2-72014年05月21日第1次修订

130A**备抵折旧-土地使用权Accumulateddepreciation-privi1egesonland

1310**报废准备-运输及交通设备Reserveforretirement-Vehicles

1311**什项设备Miscellaneousequipments

1312**备抵折旧-什项设备Accumulateddepreciation-Misee11aneousequipment

1313**报废准备-什项设备Reserveforretirement-Miscellaneousequipment

1314**未完工程Constructioninprocess

1315**预付购置设备款Paymentforconstruction&equipment

1315A*土地款Advanceinland

1315AA未过户Advanceinland

1315AB借名Advanceinland

1315B*工程及设备款Advanceinconstruction

1315C*分类管理科领料Advanceinconstruction

1316D*（租赁资产）房屋及设备Leaseholdassets-Buildings

1317D*（备抵折旧-租赁资产）房屋设备Accumulateddepreciation-Bui1dings

1318**闲置资产Idleassets

1318A*（闲置资产）机器及设备Idleassets-Machinery

1318B*（闲置资产）运输及交通设备Idleassets-Vehicles

1318C*（闲置资产）什项设备Idleassets-Miscel1aneousequipments

1318D*（闲置资产）房屋及设备Idleassets-Buildings

1319**备抵折旧-闲置资产Accumulateddepreciation-Idleassets

1319A*（备抵折旧-闲置资产）机器设备Accumulateddepreciation-Machinery

1319B*（备抵折旧-闲置资产）交通设备Accumulateddepreciation-Vehic1es

1319C*（备抵折旧-闲置资产）什项设备Accuiulateddepreciation4liscellaneousequipments

1319D*（备抵折旧-闲置资产）房屋设备Accumulateddepreciation-Bui1dings

1400**递延资产DeferredAssets

1401**开办费Organizationexpenses

1401A*建造费用PreOperationexpenses

1401AA用人费用Pre-operationexpenses-Personne1fees

1401AB什项购置Pre-operationexpenses-sundryappliances

1401AC事务费用Pre-operationexpenses-generalaffairsexpenses

1401AD消耗品Pre-operationexpenses-consumab1e

1401AZ其他Pre-operationexpenses-others

1402**权利金Privileges&rights

1402A*专利权Patent

1402B*商标权Trademark

1402C*使用权Rights

1402Z*其他OtherPrivileges&rights

1404**未摊销费用及损失Unamortizedexpenses&losses

1404A*未摊销费用Unamortizedexpenses

会计制度（会计科目及说明）2-82014年05月21日第1次修订

1404B*未摊销损失Unamortizedlosses

1405**递延所得税资产-非流动Allowancefordeferredincometaxassets-non-current

1405A*递延所得税-流动Deferredincometax-current

1405B*递延所得税-非流动Deferredincometax-fixed

1406**备抵评价一递延所得税资产一非流动Allowancetoreducedeferredtaxassetto

expectedrealizablevalue

1407**递延退休金成本Deferredpensioncost

1500**其他资产OtherAssets

1501**暂付款项Sundrydebit

1501A*暂付外购款Sundrydebits-Importpurchase

1501AA结汇款Exchangeforimport

1501AB结汇手续费Commissiononexchange

1501AC海运费Oceanfreight

1501AD保险费Insuranceexpenses

1501AE进口税捐Importtax

1501AF报关什费Sundrycustomdeclarationexpenses

1501AG仓租费Storageexpenses

1501AH陆运费Inlandfreight

1501AJ滞报费Taxesdrawbackexpenses-latefees

1501AK商港建设费Procurement-harbordevelopmentfees

1501AL推广贸易服务费Tradepromotionservicefee

1501AM开状手续费L/Cfees

1501AN营业税Businesstax

1501AZ其他Otherpayments

150IB*暂付内购款Sundrydebit-localpurchase

1501D*暂付旅费Sundrydebits-Businesstripexpenses

1501E*暂付事务费Sundrydebits-Generalaffairsexpenses

1501F*暂付税捐Sundrydebits-Taxesandduties

1501G*暂付利息Sundrydebits-Dividends

1501H*暂付内陆运费Sundrydebits-Freightexpenses

1501J*暂付活动费Sundrydebits-Activityexpenses

1501K*预付工程款Projectfees

1501L*工程款Projectfees

1501M*出国进修Goabroadtopursuefurthereducationexpenses

1501Y*预付材料款Materialfees

1501Z*其他Sundrydebits-Others

1502**垫付款项Temporaryadvances

1502A*代垫税捐Temporaryadvance-Taxes

1502C*机车贷款Temporaryadvances-Auto-bieye1e

会计制度（会计科目及说明）2-92014年05月21日第1次修订

1502D*进项税额Entrytaxfee

1502K*（垫付）土地补偿费Temporaryadvance-Compensatedlandprice

1502KA（垫付）土地补偿费-地价Temporaryadvance-Compensatedfee-landprice

1502KB（垫付）土地补偿费-土地改良物Temporaryadvance-Compaisatedfee-landinprovement

1502KC（垫付）土地补偿费-迁移费Taiporaryadvance-Canpaisatedfee-transferandmovanait

1502KD（垫付）土地补偿费-自动拆除奖励金Temporaryadvance-Compensatedfee-aideddenulition

1502L*（垫付）行政业务费Temporaryadvance-Administrationfee

1502LA（垫付）行政业务-地籍整理费Temporaryadvance-Administrationfee-landr^istration

1502LB（垫付）行政业务-行政作业费Temporaryadvance-Administrationprocessfee

1502LC（垫付）行政业务-业务推广费Temporaryadvance-Administrationsalesfee

1502M*（垫付）公共设施费Temporaryadvance-Publicutilityfee

1502MA（垫付）公共设施-直接工程费Temporaryadvance-Publicutilityfee-directprojectfee

1502MB（垫付）公共设施-间接工程费Taijnraryadvance-Publicutilityfee-indirectprojectfee

1502N*（垫付）规划设计及监造费Temporaryadvance-Designandsupervisionfee

1502NA（垫付）规划设计监造-规划调查费Tenjoraryadvance-Designandinvestigationfee

1502NB（垫付）规划设计监造-工程设计费Temporaryadvance-Projectdesignfee

1502NC（垫付）规划设计监造-工程监造费Temporaryadvance-Projectsupervisionfee

1502P*（垫付）利息Temporaryadvance-Interest

1502Z*其他Othertemporaryadvances

1505**存出保证金Guaranteedeposits

1505A*关税保证金Guaranteedeposits-Customduties

1505C*投标押金Guaranteedeposits-Contract

1505D*房屋水电押金Guaranteedeposits-rentwater

1505DA房租押金Guaranteedeposits-houserent

1505DB水表押金Guaranteedepositswater

1505DC电话押金Guaranteedeposits-Te1ephone

1505DD呼叫器保证金Guaranteedeposits-Beeper

1505E*海运费保证金Guaranteedeposits-oceanfreight

1505Z*其他Otherguaranteedeposits

1506**存出保证品Guaranteeeffectspaid

1506A*保证票据Certifiednotes

1506Y*应付保证票据Commitmentsonguaranteenotes

1506Z*其他Otherguaranteeeffectspaid

1510**催收款项Accountsreceivableoverdue

1511**保管品Guaranteeeffects

1511A*药品Guaranteeeffects-Medicine

1511B*材料Guaranteeeffects-Supplies

151IC*借用设备Guaranteeeffects-Equipments

1515**其他金融资产-非流动Otherfinancialassets-concurrent

会计制度（会计科目及说明）2-102014年05月21日第1次修订

1600**内部往来Inter-officeaccounts

1601**台北门诊中心往来TaipeiOPDAccounts

1602**林口医学中心往来LinkoMedicalcenteraccounts

1603**基隆门诊中心往来KeelungOPDAccounts

1604**高雄中心往来KaoshungMedicalCenterAccounts

1606**嘉义中心往来JiayiMedicalCenterAccounts

1607**养生文化村往来SilvervillageAccounts

会计制度（会计科目及说明）2-112014年05月21日第1次修订

2.2负债类:

2000**负债Liabilities

2100**流动负债Currentliabilities

2101**银行透支Bankoverdrafts

2102**短期借款Short-termloans

2102B*购料借款Procurementloans

2102BA一般Procurementloans-general

2102C*抵押借款MortgageLoans

2102D*信用借款Fiduciaryloans

2102E*员工借款Loansfromemployees

2102F*存单抵押Timedepositmortgageloans

2102G*分期偿还借款InstalImentloans

2102Z*其他Othershort-termloans

△应付款项Accruedpayable

2103**应付票据Notespayable

2104**应付帐款Accountspayable

2104A*应付承兑交单D\A购料款Accountspayable-D\A

2104B*应付外购款Accountspayable-Importpurchase

2104F*应付工缴款Processing(consignedout)payable

2104G*应付工程款Constructionpayable

2104H*应付内购药品款Otheraccentspayable-Medicine

2104J*应付内购物料款Otheraccountspayable-Supplies

2104K*应付分期偿还款Installmentaccountspayable

2104M*0/A购料款0/Apurchase

2104Z*应付其他Accountspayable-others

2106**应付费用Accruedexpenses

2106A*应付薪工Accruedsalariesandwages

2106AA薪工资Accruedsalaries

2106AB年终奖金Accruedyearendingbonus

2106AC退休准备金Reserveforpension

2106AD公提退休金Burdenpension

2106AE公提调整Burdenpension-Adjustment

2106AF奖励金Accruedyearrewardbonus

2106AG效率奖金Accruedefficiencybounty

2106AZ其他Accruedothersalaries

2106B*应付税捐Accruedtaxesandduties

2106BA房屋税Buildingstax

2106BB地价税Landtax

2106BC营业税Businesstax

会计制度（会计科目及说明）2-122014年05月21日第1次修订

2106BD印花税Stamptax

2106C*应付水电费Accruedwaterandpower

2106CA电力费Accruedpower

2106CB水费Accruedwater

2106CC电话费Accruedtelephone

2106D*应付运费Accruedfreight

2106E*应付报关费Accruedcustomsdeclaration

2106F*应付利息Accruedinterest

2106G*应付周转金Accruedpettycash

2106GA营运周转金Accruedpettycash-admissiondepartment

2106GB采购周转金Accruedpettycash-purchasingdepartment

2106GC事务周转金Accruedpettycash-generalaffairsdepartment

2106H*应付保险费Accruedinsurance

2106J*应付血液材料费Accruedbloodmateria

2106K*应付暂借款AccruedSundrydebit

2106L*建设费Otherestimatedpayable-specialevents

2106Z*应付费其他Otheraccruedexpenses

2107**其他应付款Otherpayable

2107A*病人医疗退款Returnedfees

2108**暂估款项Estimatedpayable

2108A*暂估外购款Estimatedpayable-Importpurchase

2108AA海运费Estimatedpayable-Importoceanfreight

2108AB保险费Estimatedpayable-Importinsurance

2108AC进口税捐Estimatedpayable-Importtaxes

2108AD报关什费Estimatedpayable-Importcustomsdeclaration

2108AE仓租费Estimatedpayable-Importstorageexpenses

2108AF陆上运费Estimatedpayable-Importinlandfreight

2108AG空运费Estimatedpayable-Importinsurance

2106AH公提储金Burdensavings

2108AZ其他Estimatedpayable-OtherImportfees

2108B*暂估内购药品款Estimatedpayable-Localmedicinepurchasing

2108C*暂估内购物料款Estimatedpayable-Localsuppliespurchasing

2108D*暂估年终奖金Estimatedemployeesbonuspayable

2108E*暂估奖励金Estimatedemployeesrewardspayable

2108F*暂估工缴Estimatedprocessingpayable

2108G*暂估伙食材料EstimatedAlimentpayable

2108H*暂估专业补贴Estimatedspecializedsubsidypayable

2108HA暂估院区专业补贴Estimatedspecializedsubsidypayable-Hospitaldistrict

2108HB暂估护理专业津贴Estimatedspecializedsubsidypayable-Nurses

会计制度（会计科目及说明）2-132014年05月21日第1次修订

2108J*暂估利息Estimatedpayable-interest

2108JB购料借款Estimatedpayab1e-Procurementloaninterest

2108JC抵押借款Estimatedpayable-Mortgageloansinterest

2108JD信用借款Estimatedpayable-Fidueiaryloansinterest

2108JE员工借款Estimatedpayable-interestofloansfromemployees

2108JF存单抵押Estimatedpayable-timedepositmortgageloansinterest

2108JG分期偿还借款Estimatedpayable-interestofinstallmentloans

2108JZ其他Estimatedpayable-Otherinterest

2108K*暂估盘点差