What are the hospital accounting subjects and what are the latest subjects?

Assets are the general ledger that reflects all assets of the hospital. According to the liquidity of funds, it is divided into cash, bank deposits, other monetary funds, bills receivable, medical expenses receivable from inpatients, medical receivables, other receivables, bad debt provision, inventory materials, products in process, prepaid expenses, etc. Liabilities, which reflect the total liabilities of hospitals, can be divided into prepaid medical expenses, notes payable, accounts payable, other payables, wages payable, welfare payments payable, social security payments payable, drug income payable, accrued expenses and long-term payables according to different types of creditors and debts. Funds reflect the general ledger account of all funds in the hospital. According to the purpose of the fund, it is divided into public funds, special funds, funds to be rushed, balance of payments, balance distribution and other subjects. Income and expenditure are general ledger accounts that reflect the total income and expenditure of hospitals. According to the source, expenditure and destination of income, it is divided into medical income, medical business cost, other income, other expenditure, financial subsidy income, financial subsidy expenditure, science and education project income, science and education project expenditure, management expenses and investment income. Edit the serial number of this paragraph +0 65438 account name asset category 0 1 cash 02 102 bank deposit 03 109 other monetary funds 0411medical expenses receivable from inpatients 051/kloc. 06 1 14 bad debt provision 07 1 19 other receivables 08 12 1 drugs 09 122 drug purchase and sale price difference10/kloc-0. 12 13 1 prepaid expenses 13 14 1 foreign investment 14 15 1 fixed assets/kloc. 17 17 1 start-up expenses181excess liabilities for property losses to be handled 19 20 1 short-term loans 20 202 accounts payable 2/kloc. Jin 24 209 Other payables 25 2 1 1 overpaid payables 26 22 1 accrued expenses 27 23 1 long-term loans 28 24 1 net assets of long-term payables 29 30 1 operating funds 30 302 fixed funds 3/kloc-0 Distribution revenue and expenditure category 34 40 1 financial subsidy income 35 402 superior subsidy income 36 403 medical income 37 404 drug income 38 409 other income 39 4 1 1 medical expenditure 40 4 12 drug expenditure has a fund balance of 32 305. 4 1 4 15 management expenses 42 4 16 special financial expenses 43 4 19 other expenses editing This paragraph stipulates the first-and second-level detailed items of income and expenditure stipulated in the hospital accounting system. The first-level detailed subjects of medical income are: outpatient income and various incomes obtained from outpatient and emergency departments. Including registration income, examination income, examination income, treatment income, other income and other secondary detailed subjects. Hospitalization income is the income obtained by providing medical services for hospitalized patients. Including bed income, inspection income, inspection income, treatment income, and drug sales income for outpatient, emergency and inpatient medical services, and set up secondary detailed subjects such as western medicine income, Chinese patent medicine income and Chinese herbal medicine income respectively. The contents of other subjects, accounting methods and accounting methods are clearly defined in the hospital accounting system.