醫(yī)院會計制度(會計科目及說明)

會計制度(會計科目及說明)100年2月11日第7次修訂會計制度(會計科目及說明)2014年05月21日第1次修訂目錄章頁別次第一章會計科目編訂說明…… １第一節(jié)會計科目設(shè)置目的………………… １－１1.1.1依據(jù)………………… １－１1.1.2原則………………… １－１第二節(jié)會計科目分類與編碼原則………… １－１1.2.1會計科目之分類…… １－１1.2.2會計科目之編碼原則……………… １－１第二章會計科目代號及名稱………………… ２2.1資產(chǎn)類…………………… ２－１～１１2.2負(fù)債類…………………… ２－１２～１７2.3凈值類…………………… ２－１８2.4收入類…………………… ２－１９～２２2.5成本類…………………… ２－２３2.6醫(yī)務(wù)成本類……………… ２－２４～３０2.7管理費(fèi)用類……………… ２－３１～３４2.8營運(yùn)外收支類(非醫(yī)務(wù)活動收益)……… ２－３５～３７2.9營運(yùn)外收支類(非醫(yī)務(wù)活動費(fèi)損)……… ２－３８～４０第三章會計科目分類及說明………………… ３3.1資產(chǎn)類…………………… ３－１～２１3.2負(fù)債類…………………… ３－２２～３３3.3凈值類…………………… ３－３４～３５3.4收入類…………………… ３－３６～４２3.5成本類…………………… ３－４３～４４3.6醫(yī)務(wù)成本類……………… ３－４５～６０3.7管理費(fèi)用類……………… ３－６１～６８3.8營運(yùn)外收支類(非醫(yī)務(wù)活動收益)……… ３－６９～７３3.9營運(yùn)外收支類(非醫(yī)務(wù)活動費(fèi)損)……… ３－７４～７９第四章職工福利委員會會計科目編訂說明… ４4.1依據(jù)……… ４－１4.2會計科目及說明………… ４－１～９PAGE1會計制度(會計科目及說明)1-2014年05月21日第1次修訂PAGE1會計制度(會計科目及說明)1-100年2月11日第7次修訂第一章會計科目編訂說明第一節(jié)會計科目設(shè)置目的1.1.1依據(jù)：本制度之一級會計科目系參考行政院衛(wèi)生署頒布之「醫(yī)療法人財務(wù)報編制準(zhǔn)則」及經(jīng)濟(jì)部頒布之「商業(yè)會計法」設(shè)立，二級及三級會計科目則因應(yīng)醫(yī)院會計事務(wù)處理特性，增修訂相關(guān)會計科目及說明。1.1.2原則：會計科目依各種財務(wù)報表應(yīng)列入之事項及會計事項之必須單獨(dú)表達(dá)者編訂設(shè)置，并兼顧下列原則：(1)表達(dá)醫(yī)院(含福利委員會)財務(wù)狀況及經(jīng)營成果。(2)符合醫(yī)院營運(yùn)之特殊性。(3)提供內(nèi)部管理所需之各項數(shù)據(jù)。(4)配合主管機(jī)關(guān)匯編、統(tǒng)計及分析所需資料。第二節(jié)會計科目分類與編碼原則1.2.1會計科目之分類：會計科目之分類應(yīng)按會計事項之繁簡及管理上之需要而訂定，本制度會計科目之分類與排列次序，為配合報表之編制及便利計算機(jī)作業(yè)，乃將各科目分類及排序如下(大類別代號)：(1)「１」資產(chǎn)類。(2)「２」負(fù)債類。(3)「３」凈值類。(4)「４」收入類。(5)「５」成本類(幼兒園)。(6)「６」醫(yī)務(wù)成本類。(7)「８」管理費(fèi)用類。(8)「９」?fàn)I運(yùn)外收支類(非醫(yī)務(wù)活動收益及非醫(yī)務(wù)活動費(fèi)損)。1.2.2會計科目之編碼原則：(1)會計科目計分八類，并為配合計算機(jī)數(shù)據(jù)之處理，按分類與科目別賦予六位數(shù)之編號，編號方式采用層次分類，前四位為阿拉伯?dāng)?shù)字，后二位為英文字母，其二、三級科目未設(shè)者以星號〝＊〞表示之。(2)會計科目代號級次說明：ＸＸＸＸＸＸ大小一二三類類級級級別別科科科目目目別別別PAGE6會計制度(會計科目及說明)2-2014年05月21日第1次修訂會計制度(會計科目及說明)2-12014年05月21日第1次修訂第二章會計科目代號及名稱2.1資產(chǎn)類：1000**資產(chǎn)Assets1100**流動資產(chǎn)CurrentAssets△現(xiàn)金Cash1101**庫存現(xiàn)金Cashonhand1101A*現(xiàn)金Cashonhand1101B*黃金Goldenonhand1102**銀行存款Cashinbank1102A*支票存款Checkingdeposit1102B*活期存款Currentdeposit1102BA乙種活存Currentdeposits-special1102BB通知存款Calldeposits1102BC活期儲存DemandSavingdeposit1102C*外匯活期存款Foreignexchangedemanddeposit1102CA美金U.S.Dollar1102CB港幣H.K.Dollar1102CC馬克DeutscheMark(DM)1102CD英鎊PoundSterling1102CE法國法郎(FFR.)1102CF瑞士法郎(SFR.)1102CG澳幣AustralianDollar1102CH新加坡幣SingaporeDollar1102CJ日幣JapaneseDollar1103**定期存款Timedeposits1103A*一月期Timedeposit-1month1103B*三月期Timedeposit-3months1103C*六月期Timedeposit-6months1103D*九月期Timedeposit-9months1103E*一年期Timedeposit-1year1103F*二年期Timedeposit-2years1103G*三年期Timedeposit-3years1103J*可轉(zhuǎn)讓定期存單Transferablecertificateofdeposit1104**周轉(zhuǎn)金Pettycash1104A*營運(yùn)周轉(zhuǎn)金Pettycash-admissiondepartment1104B*采購周轉(zhuǎn)金Pettycash-Purchasingdepartment1104C*事務(wù)周轉(zhuǎn)金PettyCash-Generalaffairsdepartment1106**有價證券Securities1106A*公債Governmentbonds1106B*國庫券Exchequerbill1106C*股票Stock1106CA臺塑股Stock-FPC1106CB南亞股Stock-NPC1106CC臺化股Stock-FCFC1106CD其他Stick-otherCo.1106D*公司債Corporatebonds1106E*禮券Giftcertificate1106F*有獎儲蓄券Governmentlotterysavingnotes1106G*商業(yè)本票Commercialpaper1106J*證券型基金B(yǎng)ondmutualfund1106JA(有價證券)國內(nèi)債券型基金Domesticbondfund1106JB(有價證券)國外債券型基金Foreignbondfund1106JC(有價證券)國內(nèi)平衡型基金Domesticbalancedfund1106JD(有價證券)國外平衡型基金Foreignbalancedfund1106JE(有價證券)國內(nèi)組合型基金Domesticfundoffund1106JF(有價證券)國外組合型基金Foreignfundoffund1106K*(有價證券)結(jié)構(gòu)債券StructuredNotes1106Z*其他Othermarketablesecurities△應(yīng)收款項Receivables1107**應(yīng)收票據(jù)Notesreceivable1108**貼現(xiàn)票據(jù)Notesreceivablediscount1109**應(yīng)收帳款A(yù)ccountsreceivable1109A*健保申報款A(yù)ccountsreceivable1109B*教學(xué)成本公務(wù)預(yù)算款A(yù)ccountsreceivable1109C*質(zhì)量及整合試辦計劃款A(yù)ccountsreceivable1109H*養(yǎng)生村住戶款A(yù)ccountsreceivable1111**備抵呆賬Allowancesforbeddebts1111A*支付點(diǎn)值調(diào)整Allowancesforpayable-Discount1111B*健保核減Allowancesforpayable-Discount1111C*應(yīng)收帳款A(yù)llowancesforbeddebts1111D*應(yīng)收票據(jù)Allowancesforbeddebts1112**其他應(yīng)收款Otheraccountsreceivable1112A*索賠款Otherreceivable-Claim1112AA外購OtherReceivable-claimsProcurement1112AB藥品OtherReceivable-claimsMedicine1112AZ其他OtherReceivable-ClaimSundry1112B*結(jié)匯款Otherreceivable-Remittance1112C*利息Otherreceivable-Interest1112D*材料款Otherreceivable-Material1112DA企業(yè)內(nèi)Otherreceivable-Material1112E*固定資產(chǎn)款Otherreceivable-Fixedassets1112F*下腳廢料款Otherreceivable-Scraps&wastes1112G*承攬維護(hù)費(fèi)Maintenance-contract1112GA固定費(fèi)用Maintenance-contract1112GB變動費(fèi)用Maintenance-contract1112H*薪資負(fù)數(shù)款Otherreceivable-Salarynegative1112HA負(fù)薪資或墊付款Otherreceivable-Staff1112HB久任獎金款Otherreceivable-bonuses1112J*住宿費(fèi)Otherreceivable-Hospice1112K*養(yǎng)生村住戶款Otherreceivable-Withholdingsilvervillagefee1112L*機(jī)票退票款Otherreceivable-Planeticketrefundfee1112M*養(yǎng)生村短期住宿款Otherreceivable-Withholdingsilvervillagefee1112N*計劃補(bǔ)助經(jīng)費(fèi)款Otherreceivable-Plansubsidizefee1112P*幼兒園院外生款Otherreceivable-Kindergartenfee1112Q*營利事業(yè)所得稅Businessincometax1112R*幼兒園款Otherreceivable-Kindergartenfee1112S*學(xué)校計劃醫(yī)療款Otherreceivable-Planmedicalfee1112T*學(xué)校委托使用費(fèi)Requestworkingcost1112U*差旅費(fèi)墊付款Otherreceivable-Travelexpensepadpayment1112Z*其他Otheraccountsreceivable△存貨Inventories1113**藥品Medicine1114*備用藥品ReservedMedicine1115*物料Supplies1115A*金屬五金Metalsupplies1115B*管及配件Pipeandspares1115C*機(jī)械材料Machinerysupplies1115D*電機(jī)材料Electricmachinerysupplies1115E*化學(xué)材料Chemicalandmineralsupplies1115F*建筑材料Constructionsupplies1115G*儀表及小工具Apparatusandsmalltools1115H*雜項miscellaneoussupplies1116**備用物料Reservedsupplies1117**庫存血液Bloodonhand1118**備抵存貨跌價損失準(zhǔn)備Allowanceforlossonpricedeclineininventory1122**托外加工料MaterialsConsignedoutforprocessing1122A*原料Rawmaterialsconsignedoutforprocessing1122AA原料款Rawmaterialsconsignedoutforprocessing1122AB工繳Labor&overheadconsignedoutforprocessing1123**托外加工品Finishedgoodsconsignedout1126**寄外存品Depositedinventories1126A*藥品Depositedmedicine1126B*物料Depositedsupplies1126C*儀器DepositedInstruments1126Z*其他OtherDepositedinventories1128**廢料盤存Wastes1129**預(yù)付購料款A(yù)dvancesinpurchasingmedicineandsupplies1129A*外購款A(yù)dvancesinpurchasing-Import1129AA結(jié)匯款Exchangeforimport1129AB結(jié)匯手續(xù)費(fèi)Commissiononexchange1129AC海運(yùn)費(fèi)Oceanfreight1129AD保險費(fèi)Insuranceexpenses1129AE進(jìn)口稅捐Importtax1129AF報關(guān)什費(fèi)Sundrycustomdeclarationexpenses1129AG倉租費(fèi)Storageexpenses1129AH陸運(yùn)費(fèi)Inlandfreight1129AJ滯報費(fèi)Taxesdrawbackexpenses-latefees1129AK商港建設(shè)費(fèi)Procurementharbordevelopmentfee1129AL推廣貿(mào)易服務(wù)費(fèi)Tradepromotionservicefee1129AZ其他Otherprepayments1129B*內(nèi)購款A(yù)dvancesinpurchasing-locally1129BA內(nèi)購藥品款A(yù)dvancepaymentforlocalmedicinepurchasing1129BB內(nèi)購物料款A(yù)dvancepaymentlocalsuppliespurchasing1130**預(yù)付費(fèi)用Prepaidexpenses1130A*預(yù)付利息Prepaidinterests1130B*預(yù)付薪工Prepaidsalariesandwages1130C*預(yù)付保險費(fèi)Prepaidinsurances1130D*建教合作費(fèi)Prepaidconstructsteachestocooperateexpenses1130E*預(yù)付稅捐Prepaidtaxes1130EA營利事業(yè)所得稅Prepaidincometaxes1130EB利息所得稅Prepaidinterestincometaxes1130EZ其他Prepaidtaxes-others1130F*交通費(fèi)Prepaidvehiclesexpenses1130FC預(yù)付交通費(fèi)-薪資Prepaidvehiclesexpense-salaries1130G*文具印刷Prepaidstationeryexpenses1130H*什項購置Prepaidsundryappliances1130HA?？屏泄躊repaidsundryappliances-departmentcontrol1130HB院方列管Prepaidsundryappliances-hospitalcontrol1130J*修護(hù)費(fèi)Prepaidrepair&maintenanceexpenses1130K*電力線路補(bǔ)助費(fèi)PrepaidPowercircuitsubsidy1130Z*其他Otherprepayments1134**約當(dāng)現(xiàn)金Cashequivalents1134A*(約當(dāng)現(xiàn)金)商業(yè)本票Commercialpaper1142*在建工程Projectinwork1142A*土地Land1153**指定公平價值衡量之金融資產(chǎn)-流動Assignedfinancialassetmeasuredatfairvalue-current1154**指定公平價值衡量之金融資產(chǎn)評價調(diào)整-流動Allowanceforassignedfinancialassetmeasuredatfairvalue-current1155**備供出售金融資產(chǎn)-流動Available-for-salefinancialasset-current1155A*備供出售金融資產(chǎn)-流動-股票1155B*備供出售金融資產(chǎn)-流動-共同基金1155C*備供出售金融資產(chǎn)-流動-公債1155D*備供出售金融資產(chǎn)-流動-公司債1155E*備供出售金融資產(chǎn)-流動-其他1156**備供出售金融資產(chǎn)評價調(diào)整-流動Allowanceforavailable-for-salefinancialasset-current1156A*(備供出售金融資產(chǎn)評價調(diào)整-流動)股票Allowanceforavailable-for-salefinancialasset-current-stock1156B*(備供出售金融資產(chǎn)評價調(diào)整-流動)共同基金Allowanceforavailable-for-salefinancialasset-current-mutualfund1156C*備供出售金融資產(chǎn)評價調(diào)整-公債Allowanceforavailable-for-salefinancialasset-current-governmentbonds1156D*備供出售金融資產(chǎn)評價調(diào)整-公司債Allowanceforavailable-for-salefinancialasset-current-corporatebonds1156E*備供出售金融資產(chǎn)評價調(diào)整-其他Allowanceforavailable-for-salefinancialasset-current-others1157**1159**以成本衡量之金融資產(chǎn)-流動Financialassetmeasuredatholdingcost-current1159A*1160**累計減損-以成本衡量之金融資產(chǎn)-流動Accumulatedimpairmentloss-financialassetmeasuredatholdingcost-current1161**攤銷后成本法之債券投資-流動Bondsmeasuredatamortizedcost-current1162**累計減損-攤銷后成本法之債券投資-流動1163**持有至到期日金融資產(chǎn)-一年(含)內(nèi)Financialassetheld-to-maturity-withinoneyear1164**累計減損-持有至到期日金融資產(chǎn)-一年內(nèi)Accumulatedimpairmentloss-financialassetheld-to-maturity-withinoneyear1165**其他金融資產(chǎn)-流動Otherfinancialasset-current1200**基金及投資Fundsandinvestments1201**長期投資Long-terminvestment1201C*股票Long-terminvestments-stocksecurities1201CA臺塑股Stock-FPC1201CB南亞股Stock-NPC1201CC臺化股Stock-FCFC1201CD福懋股Stock-FTC1201CE新茂股Stock-CMC1201CF世信股Stock-BIC1201CG生技股Stock-CGB1201CI塑化股Stock-FPCC1201CJ中鋼股Stock-CKC1201CK南科股Stock-NANYA1201CL華亞科股Stock-INOTERA1201CZ其他Stock-otherCo.1202**償債資金Sinkingfunds1203**改良及擴(kuò)充基金Improvement&extensionfunds1204**投資損失準(zhǔn)備Allowanceforinvestmentlosses1205**專款基金Specialfunds1206**預(yù)付股款Prepaidstock1208**指定公平價值衡量之金融資產(chǎn)-非流動Assignedfinancialassetmeasuredatfairvalue-noncurrent1209**指定公平價值衡量之金融資產(chǎn)評價調(diào)整-非流動Allowanceforassignedfinancialassetmeasuredatfairvalue-noncurrent1210**備供出售金融資產(chǎn)-非流動Available-for-salefinancialasset-noncurrent1210A*備供出售金融資產(chǎn)-非流動-股票1210B*1210C*1210D*1210E*備供出售金融資產(chǎn)-非流動-其他1211**備供出售金融資產(chǎn)評價調(diào)整-非流動Allowanceforavailable-for-salefinancialasset-noncurrent1211A*備供出售金融資產(chǎn)評價調(diào)整-非流動-股票Allowanceforavailable-for-salefinancialasset-noncurrent-stock1211B*備供出售金融資產(chǎn)評價調(diào)整-非流動-共同基金Allowanceforavailable-for-salefinancialasset-noncurrent-mutualfund1211C*備供出售金融資產(chǎn)評價調(diào)整-非流動-公債Allowanceforavailable-for-salefinancialasset-noncurrent-governmentbonds1211D*備供出售金融資產(chǎn)評價調(diào)整-非流動-公司債Allowanceforavailable-for-salefinancialasset-noncurrent-corporatebonds1211E*備供出售金融資產(chǎn)評價調(diào)整-非流動-其他Allowanceforavailable-for-salefinancialasset-noncurrent-others1212**累計減損-備供出售金融資產(chǎn)-非流動1214**以成本衡量之金融資產(chǎn)-非流動1214A*1215**累計減損-以成本衡量之金融資產(chǎn)-非流動Accumulatedimpairmentloss-financialassetmeasuredatholdingcost-noncurrent1216**攤銷后成本法之債券投資-非流動Bondsmeasuredatamortizedcost-noncurrent1217**累計減損-攤銷后成本法之債券投資-非流動Accumulatedimpairmentloss-bondsmeasuredatamortizedcost-noncurrent1218**持有至到期日金融資產(chǎn)-一年以上1219**累計減損-持有至到期日金融資產(chǎn)-一年以上1220**其他金融資產(chǎn)-非流動Otherfinancialasset-noncurrent1300**固定資產(chǎn)Fixedassets1301**土地Land1302**房屋及設(shè)備Buildings1302Z*建筑改良物Buildings1303**備抵折舊-房屋及設(shè)備Accumulateddepreciation-Building1304**報廢準(zhǔn)備-房屋及設(shè)備Reserveforretirement-Buildings1305**醫(yī)療儀器及設(shè)備Medicalinstrument&equipment1306**備抵折舊-醫(yī)療儀器及設(shè)備1307**報廢準(zhǔn)備-醫(yī)療儀器及設(shè)備1308**運(yùn)輸及交通設(shè)備Vehicles1309**備抵折舊-運(yùn)輸及交通設(shè)備Accumulateddepreciation-Vehicles130A**備抵折舊-土地使用權(quán)Accumulateddepreciation-privilegesonland1310**報廢準(zhǔn)備-運(yùn)輸及交通設(shè)備Reserveforretirement-Vehicles1311**什項設(shè)備Miscellaneousequipments1312**備抵折舊-什項設(shè)備Accumulateddepreciation-Miscellaneousequipment1313**報廢準(zhǔn)備-什項設(shè)備Reserveforretirement-Miscellaneousequipment1314**未完工程Constructioninprocess1315**預(yù)付購置設(shè)備款Paymentforconstruction&equipment1315A*土地款A(yù)dvanceinland1315AA未過戶Advanceinland1315AB借名Advanceinland1315B*工程及設(shè)備款A(yù)dvanceinconstruction1315C*分類管理科領(lǐng)料Advanceinconstruction1316D*(租賃資產(chǎn))房屋及設(shè)備Leaseholdassets-Buildings1317D*(備抵折舊-租賃資產(chǎn))房屋設(shè)備Accumulateddepreciation-Buildings1318**閑置資產(chǎn)Idleassets1318A*(閑置資產(chǎn))機(jī)器及設(shè)備Idleassets-Machinery1318B*(閑置資產(chǎn))運(yùn)輸及交通設(shè)備Idleassets-Vehicles1318C*(閑置資產(chǎn))什項設(shè)備Idleassets-Miscellaneousequipments1318D*(閑置資產(chǎn))房屋及設(shè)備Idleassets-Buildings1319**備抵折舊-閑置資產(chǎn)Accumulateddepreciation-Idleassets1319A*(備抵折舊-閑置資產(chǎn))機(jī)器設(shè)備Accumulateddepreciation-Machinery1319B*(備抵折舊-閑置資產(chǎn))交通設(shè)備Accumulateddepreciation-Vehicles1319C*(備抵折舊-閑置資產(chǎn))什項設(shè)備1319D*(備抵折舊-閑置資產(chǎn))房屋設(shè)備Accumulateddepreciation-Buildings1400**遞延資產(chǎn)DeferredAssets1401**開辦費(fèi)Organizationexpenses1401A*建造費(fèi)用PreOperationexpenses1401AA用人費(fèi)用Pre-operationexpenses-Personnelfees1401AB什項購置Pre-operationexpenses-sundryappliances1401AC事務(wù)費(fèi)用Pre-operationexpenses-generalaffairsexpenses1401AD消耗品Pre-operationexpenses-consumable1401AZ其他Pre-operationexpenses-others1402**權(quán)利金Privileges&rights1402A*專利權(quán)Patent1402B*商標(biāo)權(quán)Trademark1402C*使用權(quán)Rights1402Z*其他OtherPrivileges&rights1404**未攤銷費(fèi)用及損失Unamortizedexpenses&losses1404A*未攤銷費(fèi)用Unamortizedexpenses1404B*未攤銷損失Unamortizedlosses1405**遞延所得稅資產(chǎn)-非流動Allowancefordeferredincometaxassets-non-current1405A*遞延所得稅-流動Deferredincometax-current1405B*遞延所得稅-非流動Deferredincometax-fixed1406**備抵評價─遞延所得稅資產(chǎn)─非流動Allowancetoreducedeferredtaxassettoexpectedrealizablevalue1407**遞延退休金成本Deferredpensioncost1500**其他資產(chǎn)OtherAssets1501**暫付款項Sundrydebit1501A*暫付外購款Sundrydebits-Importpurchase1501AA結(jié)匯款Exchangeforimport1501AB結(jié)匯手續(xù)費(fèi)Commissiononexchange1501AC海運(yùn)費(fèi)Oceanfreight1501AD保險費(fèi)Insuranceexpenses1501AE進(jìn)口稅捐Importtax1501AF報關(guān)什費(fèi)Sundrycustomdeclarationexpenses1501AG倉租費(fèi)Storageexpenses1501AH陸運(yùn)費(fèi)Inlandfreight1501AJ滯報費(fèi)Taxesdrawbackexpenses-latefees1501AK商港建設(shè)費(fèi)Procurement-harbordevelopmentfees1501AL推廣貿(mào)易服務(wù)費(fèi)Tradepromotionservicefee1501AM開狀手續(xù)費(fèi)L/Cfees1501AN營業(yè)稅Businesstax1501AZ其他Otherpayments1501B*暫付內(nèi)購款Sundrydebit-localpurchase1501D*暫付旅費(fèi)Sundrydebits-Businesstripexpenses1501E*暫付事務(wù)費(fèi)Sundrydebits-Generalaffairsexpenses1501F*暫付稅捐Sundrydebits-Taxesandduties1501G*暫付利息Sundrydebits-Dividends1501H*暫付內(nèi)陸運(yùn)費(fèi)Sundrydebits-Freightexpenses1501J*暫付活動費(fèi)Sundrydebits-Activityexpenses1501K*預(yù)付工程款Projectfees1501L*工程款Projectfees1501M*出國進(jìn)修Goabroadtopursuefurthereducationexpenses1501Y*預(yù)付材料款Materialfees1501Z*其他Sundrydebits-Others1502**墊付款項Temporaryadvances1502A*代墊稅捐Temporaryadvance-Taxes1502C*機(jī)車貸款Temporaryadvances-Auto-bicycle1502D*進(jìn)項稅額Entrytaxfee1502K*(墊付)土地補(bǔ)償費(fèi)Temporaryadvance-Compensatedlandprice1502KA(墊付)土地補(bǔ)償費(fèi)-地價Temporaryadvance-Compensatedfee-landprice1502KB(墊付)土地補(bǔ)償費(fèi)-土地改良物1502KC(墊付)土地補(bǔ)償費(fèi)-遷移費(fèi)1502KD(墊付)土地補(bǔ)償費(fèi)-自動拆除獎勵金1502L*(墊付)行政業(yè)務(wù)費(fèi)Temporaryadvance-Administrationfee1502LA(墊付)行政業(yè)務(wù)-地籍整理費(fèi)1502LB(墊付)行政業(yè)務(wù)-行政作業(yè)費(fèi)Temporaryadvance-Administrationprocessfee1502LC(墊付)行政業(yè)務(wù)-業(yè)務(wù)推廣費(fèi)Temporaryadvance-Administrationsalesfee1502M*(墊付)公共設(shè)施費(fèi)Temporaryadvance-Publicutilityfee1502MA(墊付)公共設(shè)施-直接工程費(fèi)1502MB(墊付)公共設(shè)施-間接工程費(fèi)1502N*(墊付)規(guī)劃設(shè)計及監(jiān)造費(fèi)Temporaryadvance-Designandsupervisionfee1502NA(墊付)規(guī)劃設(shè)計監(jiān)造-規(guī)劃調(diào)查費(fèi)1502NB(墊付)規(guī)劃設(shè)計監(jiān)造-工程設(shè)計費(fèi)Temporaryadvance-Projectdesignfee1502NC(墊付)規(guī)劃設(shè)計監(jiān)造-工程監(jiān)造費(fèi)Temporaryadvance-Projectsupervisionfee1502P*(墊付)利息Temporaryadvance-Interest1502Z*其他Othertemporaryadvances1505**存出保證金Guaranteedeposits1505A*關(guān)稅保證金Guaranteedeposits-Customduties1505C*投標(biāo)押金Guaranteedeposits-Contract1505D*房屋水電押金Guaranteedeposits-rentwater1505DA房租押金Guaranteedeposits-houserent1505DB水表押金Guaranteedepositswater1505DC電話押金Guaranteedeposits-Telephone1505DD呼叫器保證金Guaranteedeposits-Beeper1505E*海運(yùn)費(fèi)保證金Guaranteedeposits-oceanfreight1505Z*其他Otherguaranteedeposits1506**存出保證品Guaranteeeffectspaid1506A*保證票據(jù)Certifiednotes1506Y*應(yīng)付保證票據(jù)Commitmentsonguaranteenotes1506Z*其他Otherguaranteeeffectspaid1510**催收款項Accountsreceivableoverdue1511**保管品Guaranteeeffects1511A*藥品Guaranteeeffects-Medicine1511B*材料Guaranteeeffects-Supplies1511C*借用設(shè)備Guaranteeeffects-Equipments1515**其他金融資產(chǎn)-非流動Otherfinancialassets-concurrent1600**內(nèi)部往來Inter-officeaccounts1601**臺北門診中心往來TaipeiOPDAccounts1602**林口醫(yī)學(xué)中心往來LinkoMedicalcenteraccounts1603**基隆門診中心往來KeelungOPDAccounts1604**高雄中心往來KaoshungMedicalCenterAccounts1606**嘉義中心往來JiayiMedicalCenterAccounts1607**養(yǎng)生文化村往來SilvervillageAccounts

2.2負(fù)債類：2000**負(fù)債Liabilities2100**流動負(fù)債Currentliabilities2101**銀行透支Bankoverdrafts2102**短期借款Short-termloans2102B*購料借款Procurementloans2102BA一般Procurementloans-general2102C*抵押借款MortgageLoans2102D*信用借款Fiduciaryloans2102E*員工借款Loansfromemployees2102F*存單抵押Timedepositmortgageloans2102G*分期償還借款I(lǐng)nstallmentloans2102Z*其他Othershort-termloans△應(yīng)付款項Accruedpayable2103**應(yīng)付票據(jù)Notespayable2104**應(yīng)付帳款A(yù)ccountspayable2104A*應(yīng)付承兌交單D\A購料款A(yù)ccountspayable-D\A2104B*應(yīng)付外購款A(yù)ccountspayable-Importpurchase2104F*應(yīng)付工繳款Processing(consignedout)payable2104G*應(yīng)付工程款Constructionpayable2104H*應(yīng)付內(nèi)購藥品款Otheraccentspayable-Medicine2104J*應(yīng)付內(nèi)購物料款Otheraccountspayable-Supplies2104K*應(yīng)付分期償還款I(lǐng)nstallmentaccountspayable2104M*O/A購料款O/Apurchase2104Z*應(yīng)付其他Accountspayable-others2106**應(yīng)付費(fèi)用Accruedexpenses2106A*應(yīng)付薪工Accruedsalariesandwages2106AA薪工資Accruedsalaries2106AB年終獎金Accruedyearendingbonus2106AC退休準(zhǔn)備金Reserveforpension2106AD公提退休金B(yǎng)urdenpension2106AE公提調(diào)整Burdenpension-Adjustment2106AF獎勵金Accruedyearrewardbonus2106AG效率獎金Accruedefficiencybounty2106AZ其他Accruedothersalaries2106B*應(yīng)付稅捐Accruedtaxesandduties2106BA房屋稅Buildingstax2106BB地價稅Landtax2106BC營業(yè)稅Businesstax2106BD印花稅Stamptax2106C*應(yīng)付水電費(fèi)Accruedwaterandpower2106CA電力費(fèi)Accruedpower2106CB水費(fèi)Accruedwater2106CC電話費(fèi)Accruedtelephone2106D*應(yīng)付運(yùn)費(fèi)Accruedfreight2106E*應(yīng)付報關(guān)費(fèi)Accruedcustomsdeclaration2106F*應(yīng)付利息Accruedinterest2106G*應(yīng)付周轉(zhuǎn)金Accruedpettycash2106GA營運(yùn)周轉(zhuǎn)金Accruedpettycash-admissiondepartment2106GB采購周轉(zhuǎn)金Accruedpettycash-purchasingdepartment2106GC事務(wù)周轉(zhuǎn)金Accruedpettycash-generalaffairsdepartment2106H*應(yīng)付保險費(fèi)Accruedinsurance2106J*應(yīng)付血液材料費(fèi)Accruedbloodmateria2106K*應(yīng)付暫借款A(yù)ccruedSundrydebit2106L*建設(shè)費(fèi)Otherestimatedpayable-specialevents2106Z*應(yīng)付費(fèi)其他Otheraccruedexpenses2107**其他應(yīng)付款Otherpayable2107A*病人醫(yī)療退款Returnedfees2108**暫估款項Estimatedpayable2108A*暫估外購款Estimatedpayable-Importpurchase2108AA海運(yùn)費(fèi)Estimatedpayable-Importoceanfreight2108AB保險費(fèi)Estimatedpayable-Importinsurance2108AC進(jìn)口稅捐Estimatedpayable-Importtaxes2108AD報關(guān)什費(fèi)Estimatedpayable-Importcustomsdeclaration2108AE倉租費(fèi)Estimatedpayable-Importstorageexpenses2108AF陸上運(yùn)費(fèi)Estimatedpayable-Importinlandfreight2108AG空運(yùn)費(fèi)Estimatedpayable-Importinsurance2106AH公提儲金B(yǎng)urdensavings2108AZ其他Estimatedpayable-OtherImportfees2108B*暫估內(nèi)購藥品款Estimatedpayable-Localmedicinepurchasing2108C*暫估內(nèi)購物料款Estimatedpayable-Localsuppliespurchasing2108D*暫估年終獎金Estimatedemployeesbonuspayable2108E*暫估獎勵金Estimatedemployeesrewardspayable2108F*暫估工繳Estimatedprocessingpayable2108G*暫估伙食材料EstimatedAlimentpayable2108H*暫估專業(yè)補(bǔ)貼Estimatedspecializedsubsidypayable2108HA暫估院區(qū)專業(yè)補(bǔ)貼Estimatedspecializedsubsidypayable-Hospitaldistrict2108HB暫估護(hù)理專業(yè)津貼Estimatedspecializedsubsidypayable-Nurses2108J*暫估利息Estimatedpayable-Interest2108JB購料借款Estimatedpayable-Procurementloaninterest2108JC抵押借款Estimatedpayable-Mortgageloansinterest2108JD信用借款Estimatedpayable-Fiduciaryloansinterest2108JE員工借款Estimatedpayable-Interestofloansfromemployees2108JF存單抵押Estimatedpayable-timedepositmortgageloansinterest2108JG分期償還借款Estimatedpayable-Interestofinstallmentloans2108JZ其他Estimatedpayable-Otherinterest2108K*暫估盤點(diǎn)差異Estimatedphysicalinventorydifferences2108KA藥品Estimatedphysicalrawmedicinedifferences2108KB物料Estimatedphysicalsuppliesdifferences2108L*建設(shè)費(fèi)Otherestimatedpayable-specialevents2108P*暫估運(yùn)費(fèi)Estimatedpayable-freight2108PA藥品運(yùn)費(fèi)Medicine2108PB物料運(yùn)費(fèi)supply2108PK交通車費(fèi)vehicleexpenses2108Q*暫估折讓Estimatedpayable-Discount2108QA點(diǎn)值折讓Estimatedpayable-Pointvaluediscount2108QB一般折讓Estimatedpayable-Generaldiscount2108R*暫估賠償費(fèi)Estimatedpayable-claim2108S*暫估保險費(fèi)Estimatedpayable-Insurance2108T*暫估索賠款Estimatedpayable-claim2108U*暫估保險費(fèi)-補(bǔ)充保費(fèi)Estimatedpayable-supplementaryinsurance2108V*暫估員工健檢費(fèi)Estimatedpayable-healthexaminationexpenses2108W*住戶健檢費(fèi)Estimatedpayable-healthexaminationexpenses2108X*部門活動費(fèi)Estimatedfee-departmentactivityexpenses2108Y*永續(xù)經(jīng)營基金Sustainablemanagementfund2108Z*其他Otherestimatedpayable2108ZA工作服費(fèi)Otherestimatedpayable-Overalls2108ZB效率獎金Otherestimatedpayable-Efficiencybounty2108ZC勞保費(fèi)Otherestimatedpayable-Laborinsurance2108ZD房屋稅Otherestimatedpayable-Housetax2108ZE地價稅Otherestimatedpayable-Landtax2108ZF健保費(fèi)Estimatedpayable-healthinsuranceexpenses2108ZG印花稅Otherestimatedpayable-Stamptax2108ZH交際費(fèi)Otherestimatedpayable-gift2108ZJ教育經(jīng)費(fèi)Otherestimatedpayable-Employeestraining2108ZK電力費(fèi)Otherestimatedpayable-Power2108ZL水費(fèi)Otherestimatedpayable-Waterexchange2108ZM績效獎金Otherestimatedpayable-Efficiencybounty2108ZN公會費(fèi)Otherestimatedpayable-Unionfare2108ZP田賦Otherestimatedpayable-farmtax2108ZQ電話費(fèi)Otherestimatedpayable-Telephonefees2108ZR國外旅費(fèi)Otherestimatedpayable-Foreigntrip2108ZS房屋修護(hù)費(fèi)Otherestimatedpayable-Buildingrepairsandmaintenances2108ZT儀器修護(hù)費(fèi)Otherestimatedpayable-Instrumentrepairsandmaintenances2108ZU其他修護(hù)費(fèi)Otherestimatedpayable-otherrepairsandmaintenances2108ZV什項購置Otherestimatedpayable-Sundryappliances2108ZW就業(yè)安定費(fèi)Otherestimatedpayable2108ZX分?jǐn)傇陆Y(jié)費(fèi)Monthcollationexpenses2108ZY其他費(fèi)Otherestimatedpayable-other2108ZZ其他Otherestimatedpayable-other2109**預(yù)收款項Accountscollectedinadvance2109A*預(yù)收收益Incomecollectedinadvance2109Z*其他Otheraccountscollectedinadvance2200**固定負(fù)債Long-termliabilities2201**長期借款Long-termloans2201A*定期借款Fixedloans2201B*分期償還借款I(lǐng)nstallmentloans2202**分期償還帳款I(lǐng)nstallmentpayable2300**遞延負(fù)債Deferredliabilities2302**遞延貸項Deferredcredit2400**其他負(fù)債Otherliabilities2401**存入保證金Guaranteedepositsreceived2401A*醫(yī)療保證金Medicalguaranteereceived2401B*承攬保證金Guaranteedepositsreceivedforprojectmaintain2401C*工程保證金Guaranteedepositsreceivedforconstruction2401D*養(yǎng)生照護(hù)金Funds2401E*入住保證金Deposits2401Z*其他Otherguaranteedepositsreceived2402**存入保證品Guaranteeeffectsreceivedforconstruction2402C*工程保證品Guaranteeeffectsreceivedforconstruction2402E*統(tǒng)購保證品Combinedpurchasingguaranteenotes2402Y*應(yīng)收保證票據(jù)Guaranteenotesclaimable2402Z*其他Otherguaranteeeffects2403**暫收款項Temporarycredits2403B*員工Temporarycredits-employees2403C*勞保Temporarycredits-Laborinsurance2403F*暫收款項退匯款Transmissionrefund2403Z*其他款Temporarycredits-Others2404**代收款項Withholdingforcustomers2404A*代收薪資所得稅Withholdingsalaryincometax2404B*代收租金所得稅Withholdingrentincometax2404C*代收執(zhí)行業(yè)務(wù)所得稅Withholdingprofessionaltax2404D*代收利息所得稅Withholdinginterestincometax2404E*代收勞保費(fèi)Withholdinglaborinsurance2404F*自提退休金Withholdingpension2404G*幼兒園代辦費(fèi)Nurserycharged'affairesspends2404H*代收福利費(fèi)Withholdingwelfarefees2404J*代收學(xué)術(shù)研究補(bǔ)助款Withholdingallowancefromresearchinstitution2404K*健保費(fèi)Healthfee2404KA健保費(fèi)補(bǔ)充保費(fèi)Supplementaryinsurance-Staff2404KB健保補(bǔ)充保費(fèi)其他Supplementaryinsurance-Faultstaff2404L*代收執(zhí)行命令扣款Withholdingexecutecommands2404M*代收養(yǎng)生村款Withholdingsilvervillagefee2404N*代收小區(qū)住戶清潔處理費(fèi)Withholdingcleaningfee2404P*幼兒園政府補(bǔ)助費(fèi)Thegovernmentmakesupthecontribution2404R*代收交通費(fèi)Withholdingunionfare2404S*代收福利會貸款Withholdingwelfarecommitteecredits2404T*代收互助金貸款Withholdingmutualcommitteecredits2404U*銷項稅額Saleitemtax2404V*其他所得稅Otherincometax2404Z*其他Otherwithholdingcredit2405**應(yīng)付保管品Goodsheldincustody2405B*借用料品Borrowedgoodsincustody2405C*代保管品Goodsheldincustody2405CA代管藥品Goodsheldincustody-Medicine2405CB代管材料Goodsheldincustody-Supplies2405CC代管設(shè)備Goodsheldincustody-Equipments2405CD代管現(xiàn)金Goodsheldincustody-CASH2405D*記賬存血Creditblood2406**應(yīng)付保證票據(jù)Commitmentsonguarantee2411**保管款項Custodiespayable2411A*薪資款Salaryheldincustody2411B*互助款項Mutualfundsandmutualfeesincustody2411C*退費(fèi)Returnedfees2411D*出售土地款Landfees2411E*住宿費(fèi)Hospicefees2411F*負(fù)薪資Salarynegativefees2411G*外勞Custodiespayable-foreignlaborer2411H*藥品索賠款ClaimsMedicine2411J*廠區(qū)體檢款Factoryexaminationfunds2411Z*其他款Othercustodiespayable2412**職工退休金準(zhǔn)備Reserveforemployeesretirement2412A*主治醫(yī)師退休金準(zhǔn)備Reserveforemployeesretirement-physician2412B*員工退休金準(zhǔn)備Reserveforemployeesretirement-employees2413**社服教育研究準(zhǔn)備金ReserveforTrainingandsocietyrelief2413A*教育研究發(fā)展負(fù)債ReserveforTraining2413B*醫(yī)療社會服務(wù)負(fù)債Societyrelief2414**外幣兌換損失準(zhǔn)備Reserveforforeignexchangeloss

2.3凈值類：3000**凈值Networth3100**基金Funds3200**公積及余絀Retainedearnings3202**公積Surplus3202A*資產(chǎn)收益公積Salesofassetssurplus3202B*資產(chǎn)增值公積Incrementonrevaluationsurplus3202D*捐贈收入公積Donatedsurplus3202E*股票孳息公積Donatedstockincomesurplus3202F*社會服務(wù)公積Socialservicefunds3202G*更新醫(yī)傳擴(kuò)建基金3203**長期投資資本公積Capitalsurplusinlong-terminvestment3204**累積余絀Accumulatedprofitandloss3205**前期余絀Profitandloss-Previousperiod3206**本期余絀Profitandloss-Currentperiod3305**金融商品未實現(xiàn)損益Unrealizedgainorlossonfinancialproduct3305A*備供出售金融資產(chǎn)未實現(xiàn)損益Unrealizedgainorlossonavailable-for-salefinancialasset3305B*現(xiàn)金流量避險未實現(xiàn)損益Unrealizedgainorlossoncashflowhedge3305C*被投資公司認(rèn)列金融商品損益InvestmentCompanyrecognizedgainsorlossesfromfinancialinstruments3306**未認(rèn)列退休金成本之凈損失Netlossnotrecognizedaspensioncost3400**累積換算調(diào)整數(shù)Cumulativetranslationadjustments

2.4收入類：4000**收入Revenue4100**營運(yùn)收入Operatingrevenue4101**醫(yī)務(wù)收入Medicalrevenue4101A*掛號費(fèi)收入Registrationrevenue4101B*治療費(fèi)收入Therapyrevenue4101BA一般治療費(fèi)Generaltherapy4101BB住院治療費(fèi)IPDtherapy4101BC物理治療費(fèi)Physicaltherapy4101BD職能治療費(fèi)Occupationtherapy4101BE吸入治療費(fèi)Inhalationtherapy4101BF洗腎費(fèi)Hemdialysis4101BG放射線治療費(fèi)Radiationtherapy4101BZ其他治療Other4101C*處置費(fèi)收入Treatmentrevenue4101CA一般處置費(fèi)Generaltreatment4101CB特殊處置費(fèi)Specialtreatment4101CC血液處置費(fèi)Treatmentofblood4101CD入院處置費(fèi)Admissiontreatment4101CE藥事服務(wù)費(fèi)DispensingServiceFees4101CZ其他處置Other4101D*藥品費(fèi)收入Medicinerevenue4101DA一般藥品費(fèi)Generalmedicine4101DB麻醉藥品費(fèi)Medicine-anesthesia4101DC藥事服務(wù)費(fèi)MedicineAdministrativeRevenue4101E*材料費(fèi)收入Materialrevenue4101EA一般材料費(fèi)Material-regulars4101EB手術(shù)材料費(fèi)Material-operation4101EC麻醉材料費(fèi)Material-anthelia4101ED接生材料費(fèi)Material-delivery4101EE手術(shù)特殊材料費(fèi)S.Material-operation4101EG產(chǎn)房特殊材料費(fèi)S.Material-delivery4101EH血液材料費(fèi)Material-blood4101EJ義肢材料費(fèi)Material-Prosthesis4101F*技術(shù)費(fèi)收入Techniquesrevenue4101FA手術(shù)技術(shù)費(fèi)Techniques-operation4101FB麻醉技術(shù)費(fèi)Techics-anethesia4101FC接生技術(shù)費(fèi)Techniques-delivery4101G*X光費(fèi)收入X-Rayrevenue4101H*檢驗費(fèi)收入Laboratoryrevenue4101HA一般檢驗費(fèi)Generallaboratory4101HB血液檢驗費(fèi)Laboratoryofblood4101HC病理檢驗費(fèi)Pathologyexam4101HZ其他檢驗Other4101J*生理檢查費(fèi)收入Physiologyexamrevenue4101JA腦波檢驗費(fèi)E.E.C.4101JB內(nèi)視鏡費(fèi)Endoscope4101JC超音波費(fèi)Ultrasound-echo4101JD聽力診療費(fèi)Audiology4101JE呼吸功能檢查費(fèi)Pulmonaryfunction4101JF心電圖費(fèi)E.K.G4101JG運(yùn)動心電圖費(fèi)Treadmill4101JH心導(dǎo)管檢驗費(fèi)Cathylab4101JJ肌電圖費(fèi)E.M.G4101JK語言治療費(fèi)Language4101JZ其他檢查Other4101K*核醫(yī)檢查費(fèi)收入Nuclearmedicine4101L*健康檢查費(fèi)收入