《医院会计制度》(下称《制度》)要求:“业务收支结余”科目的贷方累计余额,年终与“结余分配”科目借方累计数对转后,“业务收支结余”年终无余额。《制度》只是考虑到年终有结余的分配情况,可是现在有不少乡镇卫生院从年初到年末一直亏损。象这样的医疗单位,年终出现的是“负结余”,帐务又将如何处理?笔者提出3种核算年终财务成果的方法,仅供大家探讨。假设某医院年终累计亏损了5000 The “Hospital Accounting System” (hereinafter referred to as the “System”) requires that after the balance of credits accumulated in the “balance of accounts receipts and balances” department be transferred from the year-end to the accumulated amount of debit balance of the “balance distribution” account, there is no balance at the year-end of “balance of business receipts and payments”. The “system” only takes into account the distribution of surplus at the year-end. However, many township and town hospitals have been making losses from the beginning of the year to the end of the year. Such a medical unit, the end of the year there is a “negative balance”, accounting and how to deal with? The author put forward three kinds of accounting year-end financial results, for your discussion. Suppose a hospital end of the cumulative loss of 5,000