医院有限公司财务核算制度（征询意见稿）二〇一七年二月十六日目录（征询意见稿）..................................................................................................................................1第一部分说明..............................................................................................................................1第二部分会计科目名称和编号......................................................................................................3第三部分会计科目使用说明............................................................................................................7一、资产类................................................................................................................................71001库存现金...................................................................................71002银行存款........................................................................................................................81012其他货币资金................................................................................................................91101交易性金融资产.........................................................................91122应收帐款.................................................................................101123预付账款.................................................................................111221其他应收款.............................................................................111231坏账准备.................................................................................121405库存商品.................................................................................131408委托加工物资..........................................................................151491待摊费用.................................................................................161501持有至到期投资.......................................................................171601固定资产.................................................................................191602累计折旧.................................................................................221604在建工程.................................................................................231606固定资产清理..........................................................................241701无形资产.................................................................................251702累计摊销.................................................................................261801长期待摊费用..........................................................................271901待处理财产损溢.......................................................................28二、负债类..............................................................................................................................292001短期借款.................................................................................292201应付票据.................................................................................292202应付账款.................................................................................302203预收帐款.................................................................................302211应付职工薪酬..........................................................................312221应交税费.............
