Accounting, analysis, and disclosure of accounts receivable and prepaid accounts

Financial Management

The "Government Accounting System" stipulates that the bad debt preparation subject accounting for the public account for receivables and other accounts receivables that do not need to pay after the recovery. Essence The specific analysis is as follows:

1. Accounting accounting

1. Accounts receivable, excluding the balance of the loan party, which is equivalent to the part of the pre -receivable; if it exceeds the prescribed period of time, it is still called the receivable of the receivable or the over -term receivable. Essence The "accounts receivable" subjects are only applicable to hospitals and institutions, and administrative units do not involve this business. Specifically include three contents: receivables in hospitals, medical funds, medical funds, and other receivables.

Acceptance of medical funds in the hospital: First, when receiving the medical funds received in the hospital, the account process is performed in accordance with the non -receiving amount. Accounting treatment; second, inpatient patients go through the discharge procedures and settle medical expenses for settlement of medical expenses; the third is to transfer the medical funds or patients' settlement of the patients other than part of the hospital. Deduct the amount of the patient's negative part, or the amount of the patient's settlement arrears for account processing.

Acceptance of medical funds: First, the accounting treatment of medical expenses for outpatient patients: Second, when inpatient patients go through the discharge procedures for settlement, the medical expenses are settled in accordance with the total amount other than the patient's negative or patient settlement in accordance with the total amount of the patient's medical funds receivable The amount; the third is when receiving the medical arrears from the patient, the account process is performed in accordance with the actual amount received.

Other receivables: First, the hospital's foreign rental venue or house is collected to the rental unit in accordance with the contract or agreement.

2. Prepaid accounts are asset categories, referring to the payment of prepaid to the supply unit (or individual) in accordance with the purchase, service contract or agreement, and the preparation and project funds of the prepaid from the construction enterprise in accordance with the contract, including The hospital paid a deposit based on the contract, but does not include the deposit that can be recovered by the hospital's payment.

In order to strengthen accounting, the hospital should set up a "prepaid account" subject to reflect the actual prepaid but not settlement of the hospital. At the same time, the undergraduate subjects shall be calculated in detail in accordance with the supply unit (or individual) and specific projects; for the prepaid accounts occurred by basic construction projects, the "prepaid materials", "prepaid project funds", "prepaid project funds", "prepaid project funds" under the undergraduate projects of the undergraduate subjects shall be set up "Other prepayments" and other plain subjects are calculated.

The hospital should check the prepaid accounts every year. If there is evidence that the prepaid account does not conform to the nature of the prepaid account, or if the supply unit is bankrupt or withdrawn, it will no longer receive the purchased goods, first transfer it to other receivables, and then process it in accordance with regulations. , And get the corresponding bad debt preparation; the prepaid accounts can be calculated continuously before and after other receivables.

3. Other receivables refer to the hospitals except the financial repayment quota, bills receivable, account receivable, prepaid accounts, receivables, and interest receivables. The travel expenses, the house arrears of the hospital's official card that has not been reimbursed by the bank, allocated to the backup deposit of the internal departments, the various mats that should be collected from the employees, the deposit or deposit that can be paid by the payment, the deposit of the payment can be transferred, and the prepaid account is transferred. The receivable subsidies and payment of the subsidiaries and the subsidiaries.

2. Preparation for year -end liquidation and bad debts

In order to calculate the accounts receivable that does not need to be paid after the recovery, and other bad debt preparations withdrawn from the withdrawal of the payment of payment, the hospital shall set up a "bad debt preparation" subject for detailed checks and conduct a comprehensive inspection at the end of each year to analyze its recovery. Prepare bad debts to be prepared for bad debt losses and confirm bad debt losses. The extraction of the "bad debt preparation" of the hospital shall follow the principle of cautiousness, and adopt a preparation method of accounting. The method of order shall not be changed at will. If you need to change it, it shall be reported to be approved in accordance with the regulations and explained in the note of the accounting statement.

According to the characteristics of the hospital's economic business and matters, the "Hospital Supplementary Provisions" has been adjusted to the scope of the preparedness of bad debts. Considering that the amount of medical treatment at the hospital is relatively large at the end of the year, the probability of forming bad debts is very small. Preparation will affect the authenticity of the medical surplus of that year. Therefore, the medical funds receivable in the receivables receivable will not be provided by the medical funds of the hospital. The amount of the hospital's refusal to pay the payment of the accounts receivable was prepared by the medical insurance institution due to poor management and other reasons for illegal treatment.

Other bad debt preparations that cannot be recovered within the time limit refer to the hospital's accounts receivable and other bad debt preparations for receivables and other receivables that do not need to pay after the recovery. For other receivables that exceed the prescribed years and the confirmation cannot be recovered, they will be verified after being approved by the regulations. Other receivables of the verified sales shall be kept in the preparation book. The hospital should conduct a comprehensive inspection of other receivables at the end of each year. If there are signs that cannot be recovered, it should be prepared for bad accounts. For other receivables that exceed the prescribed years and the confirmation cannot be recovered, they will be verified after being approved by the regulations.

3. Accounting statement disclosure

Accounting statement note is a supplementary explanation and detailed explanation of the content of the accounting statement itself that cannot be fully expressed.Usually the financial department needs to prepare the "Accounts Acceptance Age Analysis Form", and the period of receivables receivable in the note is filled in according to the "Account Age Age Analysis Form for Accounts receivable".The age of accounting is the most important information when analyzing account receivables. Detailed accounting information is provided by the account receivable part of the accounting report.The age analysis of accounting is based on the number of years of arrears of accounts receivable, the probability of recovery and how much it can withdraw, and as a basis for providing bad debts based on this.According to the requirements of the accounting statement notes, accounts receivable, prepaid accounts, and other receivables shall be disclosed in accordance with the category of debt personnel. The disclosure objects are divided into "internal units in the department", "external units of the department" and "other".

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