医院负债是指医院所承担的能以货币计量,需要以资产或者劳务偿还的债务。而医院流动负债,则是指偿还期在一年以内(含一年)的短期借款、应缴款项、应付票据、应付账款、预收医疗款、应付职工薪酬、应付社会保障费、应缴税费、其他应付款和预提费用等。这里,本文拟对医院流动负债的会计核算谈一点粗浅之见。 Hospital debt refers to the debts incurred by the hospital that can be measured in currency and need to be repaid by assets or services. The hospital current liabilities refer to short-term loans with repayments of less than one year (including one year), payables, bills payable, accounts payable, medical advances received, wages and salaries payable, social security contributions payable Taxes, other payables and accrued expenses. Here, this article intends to talk about the current accounting of the current liabilities of the hospital.