新里程***医院集团会计政策与核算办法第一章总则.......................................................................................3第二章会计核算一般要求...............................................................3第三章会计科目核算.......................................................................8一货币资金......................................................................................8二应收账款....................................................................................13三其他应收款................................................................................15四预付账款....................................................................................17五存货............................................................................................18六长短期投资................................................................................29七固定资产....................................................................................54八在建工程....................................................................................61九无形资产....................................................................................62十其他资产....................................................................................64十一短期借款................................................................................67十二应缴款项..................................................................................68十三应付票据................................................................................68十四应付账款................................................................................70十五预收医疗款............................................................................70十六应付职工薪酬........................................................................71十七应交税费................................................................................73十八其他应付款..............................................................................76十九预提费用................................................................................76二十长期借款................................................................................77二十一长期应付款........................................................................77二十二实收资本（股本）............................................................78二十三资本公积............................................................................79二十四盈余公积............................................................................80二十五未分配利润........................................................................81二十六主营业务收入....................................................................81二十七主营业务成本..................................................................107二十八管理费用..........................................................................117二十九外币折算..........................................................................120第四章会计报表格式..................................................................125第五章会计报表编制说明..........................................................128第六章会计科目............................................................................135第一章总则...........................................3第...
