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新《医院会计制度(征求意见稿)》第二稿(以下简称《二稿》)已经面世,预示新旧制度转换为期不远,按照通常规律,转换当在会计年度的交汇时点上。由于各种客观因素,新旧账药品的结转将是转换的难点。1问题的提出
The second draft of the new “Hospital Accounting System (Draft for Comment)” has been published, which indicates that the transition between the old system and the new system will not be far off. According to the usual law, the conversion should be at the point of intersection at the fiscal year. Due to various objective factors, the carry-over of old and new receivables will be a difficult point for conversion. 1 The question is raised