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新的医院财会制度规定医院会计核算采用内部成本,按固定资产的原值提取修购基金是医院实行内部成本核算的重要内容,如何恰当、准确、真实地反映成本中固定资产的消耗,直接决定着成本核算的正确性、科学性和合理性。医院提取固定资产修购基金可采用以下两种方法:一是静态法,其特点是提取的修购基金总额等于固定资产原值,此种方法的使用以物价稳定、币值不变为前提。二是动态法,主要特点是考虑货币时间价值和货币贬值因素,最
The new hospital financial accounting system stipulates that hospital accounting adopts internal costs. Extracting the purchase fund according to the original value of fixed assets is an important part of the hospital’s internal cost accounting. How to properly, accurately, and accurately reflect the consumption of fixed assets in costs is directly determined. The correctness, scientificity and rationality of cost accounting. The following two methods are available for the hospital to withdraw fixed assets maintenance funds: First, the static method is characterized by the fact that the total amount of repair funds extracted is equal to the original value of fixed assets. The use of such methods is based on the premise of stable prices and constant currency values. The second is the dynamic method. The main feature is to consider the time value of money and currency devaluation factors.