湖北省荆州地区人民医院,对住院病人在入院时预先向收费处交纳的现金,原先是采用平行式明细帐页记帐。在收款时,记入明细帐页的收方栏,病人出院,凭退回的临时收据记入帐页同一栏次的付方。这种方法手续繁琐,工作量大,查找困难。根据平行式明细帐的原理以及预交款收据一式三 People’s Hospital of Jingzhou District, Hubei Province, inpatient admission at the hospital prior to the payment of cash, the original is to use a parallel account bookkeeping. In the collection, credited to the closing page closing column, the patient was discharged from the hospital, with the return of the temporary receipts credited to the same column in the payment page. This method of formalities cumbersome, heavy workload, find the difficulty. According to the principle of parallel sub-ledger and advance payment receipt three