医院的专项资金有专用基金、专项补助、其它专项资金等。在这些总帐科目下设多个明细科目。于是,许多单位为了简化手续,便对各种专项资金都采用多栏式明细分类帐户,这是不正确的。下面就以“专用基金”明细分类帐户的设置为例来予以说明。《医院会计制度》规定,“专用基金” The hospital’s special funds have special funds, special grants, other special funds. Under these G / L accounts are multiple detail accounts. Therefore, in order to simplify the procedures, many organizations have adopted a multi-column classification account for various special funds. This is incorrect. The following is a “special fund” breakdown account settings as an example to illustrate. “Hospital Accounting System” provides that “special fund”