摘要
新《医院会计制度》有五大难点,其中财政补助、科教项目支出与待冲基金科目账务处理是五大难点之一。但这些科目的核算十分复杂,常使人难以理解。为帮助医院会计人员认真掌握其会计核算方法,特作详细解读。
The New Hospital Accounting System has five difficulties. Among them, financial assistance, scientific and educational project expenditures and accounting treatment to be hedge funds is one of the five difficult subjects. However, the accounting of these subjects is very complex and hard to be understood. In order to help hospitals accounting staff control their accounting methods carefully, deep interpretation is made.
出处
《中国卫生经济》
北大核心
2011年第11期93-94,共2页
Chinese Health Economics
关键词
破解
医院会计制度
难点
interpretation
hospital accounting system
difficulty
