会计报表衔接.doc

医院应当根据原账科目余额转入新账的金额并经追溯调整、基建并账后的金额作为新账各会计科目的期初余额,并据此编制新账各会计科目期初余额表。医院可以通过集中编制T字账户等方法,说明新账科目期初余额的计算过程以及新账科目余额与原账科目余额的对照关系,并作为编制新账科目期初余额表的依据。【例8-15】根据【例8-7】至【例8-14】的资料,编制丙医院新账各会计科目期初余额T字账户如下:1、资产类会计科目库存现金借方贷方原会计科目余额转入:75新会计科目余额:75银行存款借方贷方原会计科目余额转入:530,152,622基建并账转入:4,087,:534,239,:0新会计科目余额:0其他货币资金借方贷方原会计科目余额转入:600,000新会计科目余额:600,000短期投资借方贷方原“对外投资”科目余额转入:1,000,000新会计科目余额:1,000,000财政应返还额度借方贷方原会计科目余额转入:9,328,100基建并账转入:900,000新会计科目余额:10,228,100应收在院病人医疗款借方贷方原会计科目余额转入:33,749,381新会计科目余额:33,749,381应收医疗款借方贷方原会计科目余额转入:135,951,044新会计科目余额:135,951,044其他应收款借方贷方原会计科目余额转入:10,134,275基建并账转入:200,:1,000,000基建并账转出:200,000新会计科目余额:9,135,:8,685,021追溯调整坏账准备转出:1,293,:7,391,“其他应收款”科目转入:38,700,255原“应付账款”科目转入:900,000新会计科目余额:39,600,255库存物资借方贷方原会计科目余额转入:2,404,102原“药品”科目转入:24,176,954原“药品”科目转入:813,851原“药品”科目转入:2,674,845原“药品”科目转入:58,456原“药品”科目转入:9,344,305原“药品进销差价”科目转入:-3,650,720原“药品进销差价”科目转入:-203,463原“药品进销差价”科目转入:-403,902原“药品进销差价”科目转入:-14,614原“药品进销差价”科目转入:-1,410,139原“固定资产”科目转入:5,000,000已领用的转入库存物资的固定资产成本摊销:4,500,000新会计科目余额:34,289,675在加工物资借方贷方原会计科目余额转入:127,265新会计科目余额:127,265待摊费用借方贷方原会计科目余额转入:651,821新会计科目余额:651,821长期投资——股权投资借方贷方原“对外投资”科目转入:5,335,000新会计科目余额:5,335,000长期投资——债权投资借方贷方原“对外投资”科目转入:2,000,000追溯调整长期债权应计利息转入:20,000新会计科目余额:2,020,000固定资产借方贷方原会计科目余额转入:1,229,911,004基建并账转入:500,000新会计科目余额:1,230,411,004累计折旧借方贷方追溯确认累计折旧转入:617,500,000新会计科目余额:617,500,000在建工程借方贷方原会计科目余额转入:10,000基建并账转入:252,000基建并账转入:338,000基建并账转入:410,000基建并账转入:650,000基建并账转入:322,:235,000新会计科目余额:2,217,“固定资产”科目余额:300,000原转入清理的“固定基金”科目余额:300,000新会计科目余额:0无形资产借方贷方原会计科目余额调整转入:2,000,000新会计科目余额:2,000,000累计摊销借方贷方原“无形资产”科目余额调整转入:359,284新会计科目余额:359,284待处理财产损溢借方贷方原会计科目余额转入:0新会计科目余额:02、负债类会计科目短期借款借方贷方原会计科目余额转入:2,254,001新会计科目余额:2,254,001应缴款项借方贷方原“应缴超收款”科目余额转入:5,000,000新会计科目余额:5,000,000应付票据借方贷方原“应付账款”科目转入:300,000新会计科目余额:300,000应付账款借方贷方原会计科目转入:265,537,360基建并账转入:1,000,000新会计科目余额:266,537,360预收医疗款借方贷方原会计科目余额转入:40,530,821新会计科目余额