2022 hospital long-term loan accounting subject code

Hospital accounting subject setting and instructions for use

I. Chart of Accounts

Serial number account name

(1) Asset Category

0 1 10 1 cash

02 102 bank deposit

03 109 other monetary funds

04 1 1 1 medical expenses receivable from inpatients

05 1 13 medical receivables

06 1 14 bad debt provision

07 1 19 Other receivables

08 12 1 drug

09 122 drug purchase and sale price difference

10 123 Inventory materials

1 1 l25 processing materials

12 13 1 prepaid expenses

13 14 1 foreign investment

14 15 1 fixed assets

15 Construction in progress

16 16 1 intangible assets

17 17 1 organization expenses

18 18 1 handle attribute damage and overflow.

(ii) Liabilities