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医院会计制度规定业务收入和业务支出(以下简称收入和支出)在结帐时应结出每个帐户的本期发生额、累计发生额和期末余额。这一规定给收入、支出帐户的期末结帐带米了困难。因这部分帐户的余额每到月末向“业务收支结余”结转一次,
Hospital accounting system provides business income and business expenses (hereinafter referred to as income and expenditure) should be concluded at the closing of each account the current amount, the cumulative amount and closing balance. This provision makes it difficult for the closing balances of income and expenditure accounts to be covered. As the balance of this part of the account is carried forward to the “balance of business receipts and payments” at the end of each month,