《财会通讯》1989年第2期刊出何一丰“医院住院病人医药费实行定期特算的帐务处理”一文。我认为谈文提出的方法欠妥。(1)何文在举例中说明,预交金400元是当日入院病人所交,说明病人刚入院,还未发生任何医疗费用,此款不应与医疗应收款对冲。如果预收款金额当时即被冲转,以后病人出院将无法查出预收款金额。(原文一揽子法分析录3)。(2)举例中的药品费750元是1月10日由住院部报来的,肯定不包括当日入院病人的药费,将当日入院病人的预交金与药品收入冲转。是没有依据的(原文肢解法分录2)。正确的处理方法是: 1、收到入院病人预交金时作以下会计分录: In the 2nd issue of the “Accounting Newsletter”, published in the 2nd issue of He Yifeng, “The medical expenses of inpatients in hospitals are subject to regular special accounts.” I think the method proposed by Tan Wen is not proper. (1) He Wen explained in the example that the advance payment of 400 yuan was paid by the patient admitted on the same day, indicating that the patient had just been admitted to the hospital and that no medical expenses had occurred. This paragraph should not be hedged against medical receivables. If the amount of advance payment is rushed at that time, the patient will not be able to find out the amount of advance payment after the patient leaves the hospital. (Original package analysis 3). (2) The 750 yuan for the medical expenses in the example was reported by the inpatient department on January 10. It certainly does not include the medical expenses of the patients admitted to the hospital on the same day. It will swiftly transfer the prepayments and patient income of the patients admitted to the hospital on the same day. There is no basis (original dismemberment entry 2). The correct way to deal with this problem is as follows: 1. The following accounting entries are made when receiving advance payment for admission patients: