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1、章页别次第一章会计科目编订说明1第一节会计科目设置目的111.1.1 依据1一11.1.2 原则1一1第二节会计科目分类与编码原则111.2.1 会计科目之分类111.2.2 会计科目之编码原则11第二章会计科目代号及名称22.1资产类2-1-112.2负债类2-12-172. 3净值类2-182.4收入类2-19-222. 5成本类2-232.1 6医务成本类2-24-3O2.7 管理费用类2-31-342.8 营运外收支类（非医务活动收益）2-35-372.9 营运外收支类（非医务活动费损）2-38-4O第三章会计科目分类及说明32.10 资产类3-1-212.11 负债类3-22-333
2、. 3净值类3-34-354. 4收入类3-36-425. 5成本类343446. 6医务成本类3456O7. 7管理费用类3-61-688. 8营运外收支类（非医务活动收益）3-69-739. 9营运外收支类（非医务活动费损）3-74-79第四章职工福利委员会会计科目编订说明410. 1依据4-111. 2会计科目及说明4-1-9第一章会计科目编订说明第一节会计科目设置目的1.1.1 依据：本制度之一级会计科目系参考行政院卫生署颁布之医疗法人财务报编制准则及经济部颁布之商业会计法设立，二级及三级会计科目则因应医院会计事务处理特性，增修订相关会计科目及说明。1.1.2 原则：会计科目依各种财务
3、报表应列入之事项及会计事项之必须单独表达者编订设置，并兼顾下列原则：(1)表达医院(含福利委员会)财务状况及经营成果。(2)符合医院营运之特殊性。(3)提供内部管理所需之各项数据。(4)配合主管机关汇编、统计及分析所需资料。第二节会计科目分类与编码原则12.1会计科目之分类：.会计科目之分类应按会计事项之繁简及管理上之需要而订定，本制度会计科目之分类与排列次序，为配合报表之编制及便利计算机作业，乃将各科目分类及排序如下(大类别代号)：(1)1资产类。(2)2负债类。(3)3J净值类。(4)4收入类。5成本类(幼儿园)。(6)6医务成本类。(7)8管理费用类。(8)9营运外收支类(非医务活动收益
4、及非医务活动费损)。1.2.2会计科目之编码原则：(1)会计科目计分八类，并为配合计算机数据之处理，按分类与科目别赋予六位数之编号，编号方式采用层次分类，前四位为阿拉伯数字，后二位为英文字母，其二、三级科目未设者以星号*表示之。(2)会计科目代号级次说明：X小类别X一大类别XXXX级级级科科科目目目别别别第二章会计科目代号及名称2.1资产类：1000*资产Assets1100*流动资产CurrentAssets现金Cash1101*库存现金Cashonhand1101A*现金Cashonhand1101B*黄金Go1.denonhand1102*银行存款Cashinbank1102A*支票存款
5、Checkingdeposit1102B*活期存款Currentdeposit1102BA乙种活存Currentdeposits-specia1.1102BB通知存款Ca1.1.deposits1102BC活期储存DemandSavingdeposit1102C*外汇活期存款Foreignexchangedemanddeposit1102CA美金U.S.Do1.1.ar1102CB港币H.K.Do1.1.ar1102CC马克DeutscheMark(DM)1102CD英镑PoundSter1.ing1102CE法国法郎(FFR.)1102CF瑞士法郎(SFR.)1102CG澳币Austra1.
6、ianDo1.1.ar1102CH新加坡币SingaporeDo1.1.ar1102CJ日币JapaneseDo1.1.ar1103*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*可转让定期存单Transferab1.e
7、certificateofdeposit1104*周转金Pettycash1104A*营运周转金Pettycash-admissiondepartment1104B*采购周转金Pettycash-Purchasingdepartment1104C*事务周转金PettyCash-Genera1.affairsdepartment1106*有价证券Securities1106A*公债Governmentbonds1106B*国库券Exchequerbi1.1.1106C*股票Stock1106CA台塑股Stock-FPC1106CB南亚股Stock-NPC1106CC台化股Stock-FCFC11
8、06CD其他Stick-otherCo.1106D*公司债Corporatebonds1106E*礼券Giftcertificate1106F*有奖储蓄券Government1.otterysavingnotes1106G*商业本票Commercia1.paper1106J*证券型基金Bondmutua1.fund1106JA（有价证券）国内债券型基金Domesticbondfund1106JB（有价证券）国外债券型基金Foreignbondfund1106JC（有价证券）国内平衡型基金Domesticba1.ancedfund1106JD（有价证券）国外平衡型基金Foreignba1.anc
9、edfund1106JE（有价证券）国内组合型基金Domesticfundoffund1106JF（有价证券）国外组合型基金Foreignfundoffund1106K*（有价证券）结构债券StructuredNotes1106Z*其他Othermarketab1.esecurities应收款项Receivab1.es1107*应收票据Notesreceivab1.e1108*贴现票据Notesreceivab1.ediscount1109*应收帐款Accountsreceivab1.e1109A*健保申报款Accountsreceivab1.e1109B*教学成本公务预算款Accountsr
10、eceivab1.e1109C*质量及整合试办计划款Accountsreceivab1.e1109H*养生村住户款Accountsreceivab1.eI1.1.1.*备抵呆账A1.1.owancesforbeddebts1111A*支付点值调整A1.1.owancesforpayabIe-DiscountHUB*健保核减A1.1.owancesforpayabIe-Discount1111C*应收帐款A1.1.owancesforbeddebts1111D*应收票据A1.1.owancesforbeddebts1112*其他应收款Otheraccountsreceivab1.e1112A*索
11、赔款Otherreceivab1.e-C1.aim1112AA外购OtherReceivab1.e-c1.aimsProcurement1112AB药品OtherReceivab1.e-c1.aimsMedicine1112AZ其他OtherReceivab1.e-C1.aimSundry1112B*结汇款Otherreceivab1e-Renittance1112C*利息Otherreceivab1e-Interest1112D*材料款Otherreceivab1e-Materia11112DA企业内Otherreceivab1e-Materia11112E*固定资产款Otherreceiv
12、abIe-Fixedassets1112F*下脚废料款OtherreceivabIe-Scraps&wastes1112G*承揽维护费Maintenance-contract1112GA固定费用MaintenanCe-COntraCt1112GB变动费用MaintenanCe-COntraCt1112H*薪资负数款OtherreceivabIe-SaIarynegative1112HA负薪资或垫付款Otherreceivab1.e-Staff1112HB久任奖金款Otherreceivab1e-bonuses1112J*住宿费Otherreceivab1e-Hospice1112K*养生村住户
13、款Otherreceivab1e-WithhoIdingsi1.vervi1Iagefee11121.*机票退票款OtherreceivabIe-P1.aneticketrefundfee1112M*养生村短期住宿款Otherreceivab1e-WithhoIdingsi1.vervi1.1.agefee1112N*计划补助经费款OtherreceivabIe-PIansubsidizefee1112P*幼儿园院外生款Otherreceivab1e-Kindergartenfee1112Q*营利事业所得税Businessincometax1112R*幼儿园款Otherreceivab1e-K
14、indergartenfee1112S*学校计划医疗款OtherreceivabIe-PIanmedica1.fee1112T*学校委托使用费Requestworkingcost1112U*差旅费垫付款OtherFeceivab1.e-Trave1.expensepadpayment1112Z*其他Otheraccountsreceivab1.e存货InVentorieS1113*药品Medicine1114*备用药品ReservedMedicine1115*物料Supp1.ies1115A*金属五金Meta1.supp1.ies1115B*管及配件Pipeandspares1115C*机械材
15、料Machinerysupp1.ies1115D*电机材料E1.ectricmachinerysupp1.ies1115E*化学材料Chemica1.andminera1.supp1.ies1115F*建筑材料Constructionsupp1.ies1115G*仪表及小工具Apparatusandsma1.1.too1.s1115H米杂项misce1.1.aneoussupp1.ies1116*备用物料Reservedsupp1.ies1117*库存血液B1.oodonhand1118*备抵存货跌价损失准备A1.1.owancefor1.ossonpricedec1.ineininvento
16、ry1122*托外加工料Materia1.sConsignedoutforprocessing1122A*原料Rawmateria1.sconsignedoutforprocessing1122AA原料款Rawmateria1.sconsignedoutforprocessing1122AB工缴1.abor&overheadconsignedoutforprocessing1123*托外加工品Finishedgoodsconsignedout1126*寄外存品Depositedinventories1126A*药品Depositedmedicine1126B*物料Depositedsupp1.
17、ies1126C*仪器DePOSitedInstruments1126Z*其他OtherDepositedinventories1128*废料盘存Wastes1129米*预付购料款Advancesinpurchasingmedicineandsupp1.ies1129A*外购款Advancesinpurchasing-Import1129AA结汇款Exchangeforimport1129AB结汇手续费Commissiononexchange1129AC海运费Oceanfreight1129AD保险费InSUranCeexpenses1129AE进口税捐Importtax1129AF报关什费S
18、undrycustomdec1.arationexpenses1129AG仓租费Storageexpenses1129AH陆运费In1.andfreight1129AJ滞报费Taxesdrawbackexpenses-1.atefees1129AK商港建设费Procurementharbordeve1.opmentfee1129A1.推广贸易服务费Tradepromotionservicefee1129AZ其他Otherprepayments1129B*内购款Advancesinpurchasing-1.oca1.Iy1129BA内购药品款Advancepaymentfor1.oca1.med
19、icinepurchasing1129BB内购物料款Advancepayment1.oca1.supp1.iespurchasing1130*预付费用Prepaidexpenses1130A*预付利息PrePaidinterests1130B*预付薪工Prepaidsa1.ariesandwages1130C*预付保险费Prepaidinsurances1130D*建教合作费Prepaidconstructsteachestocooperateexpenses1130E*预付税捐Prepaidtaxes1130EA营利事业所得税Prepaidincometaxes1130EB利息所得税Prep
20、aidinterestincometaxes1130EZ其他Prepaidtaxes-others1130F*交通费Prepaidvehic1.esexpenses1130FC预付交通费-薪资Prepaidvehic1.esexpense-sa1.aries1130G*文具印刷Prepaidstationeryexpenses1130H*什项购置Prepaidsundryapp1.iances1130HA专科列管Prepaidsundryapp1.iances-departmentcontro1.1130HB院方列管Prepaidsundryapp1iances-hospita1contro1
21、.1130J*修护费Prepaidrepair&maintenanceexpenses1130K*电力线路补助费PrepaidPowercircuitsubsidy1130Z*其他Otherprepayments1134米米约当现金Cashequiva1.ents1134A*（约当现金）商业本票Commercia1.paper1142*在建工程Projectinwork1142A*土地1.and1153米*指定公平价值衡量之金融资产-流动Assignedfinancia1.assetmeasuredatfairva1.ue-current1154米*指定公平价值衡量之金融资产评价调整-流动A1
22、.1.owanceforassignedfinancia1.assetmeasuredatfairva1.ue-current1155米米备供出售金融资产-流动Avai1.ab1.e-for-sa1.efinancia1.asset-current1155A*备供出售金融资产-流动-股票Avai1.ab1.e-for-sa1.efinancia1.asset-current-stock1155B*备供出售金融资产-流动-共同基金Avai1.ab1.e-for-sa1.efinancia1.asset-current-mutua1.fund1155C*备供出售金融资产-流动-公债Avai1.ab
23、1.e-for-sa1.efinancia1.asset-cuent-governmentbonds1155D*备供出售金融资产-流动-公司债Avai1.ab1.e-for-sa1.efinancia1.asseturrent-corporatebonds1155E*备供出售金融资产-流动-其他Avai1.ab1.e-for-sa1.efinancia1.asset-current-others1156*备供出售金融资产评价调整-流动A1.1.owanceforavai1.ab1.e-for-sa1.efinancia1.asset-current1156A*（备供出售金融资产评价调整-流动）
24、股票A1.1.owanceforavai1.ab1.e-for-sa1.efinancia1.asset-current-stock1156B*（备供出售金融资产评价调整-流动）共同基金A1.1.owanceforavai1.ab1.e-for-sa1.efinancia1.asset-current-mutua1.fund1156C*备供出售金融资产评价调整-公债A1.Iowanceforavai1.ab1.e-for-sa1.efinancia1.asset-current-governmentbonds1156D*备供出售金融资产评价调整-公司债A1.1.owanceforavai1.a
25、b1.e-for-sa1.efinancia1.asset-current-corporatebonds1156E*备供出售金融资产评价调整-其他A1.Iowanceforavai1.ab1.e-for-sa1.efinancia1.asset-current-others1157*累计减损-备供出售金融资产-流动Accumu1.atedimpairmentIoss-Avai1.ab1.e-for-sa1.eFinancia1.asset-current1159*以成本衡量之金融资产-流动Financia1.assetmeasuredatho1.dingcost-current1159A*以成
26、本衡量之金融资产-流动股票Financia1.assetmeasuredatho1.dingcost-current-stock1160*累计减损-以成本衡量之金融资产-流动Accumu1.atedimpairment1.oss-financia1.assetmeasuredatho1.dingcost-current1161米*摊销后成本法之债券投资-流动Bondsmeasuredatamortizedcost-current1162米*累计减损-摊销后成本法之债券投资-流动Accumu1.atedinpaiment1.ossndsmeasuredatamortizedcost-curren
27、t1163*持有至到期日金融资产-一年（含）内Financia1.assethe1d-to-maturity-withinoneyear1164*累计减损-持有至到期日金融资产-一年内Accumu1.atedimpairment1.oss-financia1.assethe1d-to-maturity-withinoneyear1165*其他金融资产-流动Otherfinancia1.asset-current1200米*基金及投资Fundsandinvestments1201*长期投资1.Ong-terminvestment1201C*股票1.ong-terminvestments-stoc
28、ksecurities1201CA台塑股Stock-FPC1201CB南亚股Stock-NPC1201CC台化股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中钢股Stock-CKC1201CK南科股Stock-NANYA1201C1.华亚科股Stock-INOTERA1201CZ其他Stock-otherCo.1202*偿债资金Sinkingfunds1203*改良及扩充基金IInPrOVe1.nent&extensionfu
29、nds1204*投资损失准备A1.1.owanceforinvestment1.osses1205*专款基金Specia1.funds1206*预付股款Prepaidstock1208米*指定公平价值衡量之金融资产-非流动Assignedfinancia1.assetmeasuredatfairva1.ue-noncurrent1209米*指定公平价值衡量之金融资产评价调整-非流动A1.1.owanceforassignedfinancia1.assetmeasuredatfairva1.ue-noncurrent1210米米备供出售金融资产-非流动Avai1.ab1.e-for-sa1.ef
30、inancia1.asset-noncurrent1210A*备供出售金融资产-非流动-股票Avai1.ab1.e-for-sa1.efinancia1.asset-noncurrent-stock121OB*备供出售金融资产T麻动-共同基金AVaiIab1.efor-sa1.efinancia1.asset-noncurrent-nutua1.fund1210C*1.i资产责AVaiIab1.efor-sa1.efinancia1.asset-noncurrent-governmentbonds1210D*备供出售金融资产-1.喻i动-公司债Avai1.ab1.e-for-sa1.efina
31、ncia1.asset-noncurrent-corporatebonds1210E*备供出售金融资产-非流动-其他Avai1.ab1.e-for-sa1.efinancia1.asset-noncurrent-others1211*备供出售金融资产评价调整-非流动A1.1.owanceforavai1.ab1.e-for-sa1.efinancia1.asset-noncurrent1211A*备供出售金融资产评价调整-非流动-股票A1.1.owanceforavai1.ab1.e-for-sa1.efinancia1.asset-noncurrent-stock1211B*备供出售金融资产
32、评价调整-非流动-共同基金A1.1.owanceforavai1.ab1.e-for-sa1.efinancia1.asset-noncurrent-mutua1fund1211C*备供出售金融资产评价调整-非流动-公债A1.1.owanceforavai1.ab1.e-for-sa1.efinancia1.asset-noncurrent-governmentbonds1211D*备供出售金融资产评价调整-非流动-公司债A1.1.owanceforavai1.ab1.e-for-sa1.efinancia1.asset-noncurrent-corporatebonds1211E*备供出售金
33、融资产评价调整-非流动-其他A1.1.owanceforavai1.ab1.e-for-sa1.efinancia1asset-noncurrent-others1212米*累计减损-备供出售金融资产-非流动Accumu1.atedimpairmentIoss-Avai1.ab1.e-for-sa1.efinancia1.asset-noncurrent1214米米以成本衡量之金融资产-非流动Financia1.assetmeasuredatho1.dingcost-noncurrent1214A*产一Financia1.assetmeasuredatho1.dingcost-iwcurren
34、t-stock1215米*累计减损-以成本衡量之金融资产-非流动Accumu1.atedimpairment1.oss-financia1.assetmeasuredatho1.dingcost-noncurrent1216米*摊销后成本法之债券投资-非流动Bondsmeasuredatamortizedcost-noncurrent1217*累计减损-摊销后成本法之债券投资-非流动Accumu1.atedimpairment1.oss-bondsmeasuredatamortizedcost-noncurrent1218*持有至到期日金融资产-一年以上Financia1.assethe1.d
35、-to-maturity-aboveoneyear1219米米累计减损-持有至到期日金融资产-一年以上Accumu1.atedimpairment1.oss-financia1.assethe1.d-to-turity-aboeoneyear1220*其他金融资产-非流动Otherfinancia1.asset-noncurrent1300*固定资产Fixedassets1301*土地1.and1302*房屋及设备Bui1.dings1302Z*建筑改良物Bui1.dings1303*备抵折旧-房屋及设备Accumu1.ateddepreciation-Bui1ding1304米*报废准备-房
36、屋及设备Reserveforretirement-BuiIdings1305*医疗仪器及设备Medica1.instrument&equipment1306*备抵折旧-医疗仪器及设备Accumu1.ateddepreciation-Medica1.instrunent&equipnent1307*报废准备-医疗仪器及设备Reserveforretirenent-Medica1.instrument&equipnent1308*运输及交通设备Vehic1.es1309*备抵折旧-运输及交通设备Accumu1.ateddepreciation-Vehic1.es130A*备抵折旧-土地使用权Acc
37、umu1.ateddepreciation-privi1.egeson1.and1310米*报废准备-运输及交通设备Reserveforretirement-Vehic1.es1311*什项设备Misce1.1.aneousequipments1312米米备抵折旧-什项设备Accumu1.ateddepreciation-Misee11aneousequipment1313*报废准备-什项设备Reserveforretirement-Misce1.1.aneousequipment1314*未完工程Constructioninprocess1315*预付购置设备款Paymentforconst
38、ruction&equipment1315A*土地款Advancein1.and1315AA未过户Advancein1.and1315AB借名Advancein1.and1315B*工程及设备款Advanceinconstruction1315C*分类管理科领料Advanceinconstruction1316D*（租赁资产）房屋及设备1.eaSehO1.dassets-BuiIdings1317D*（备抵折旧-租赁资产）房屋设备Accumu1.ateddepreciation-Bui1dings1318*闲置资产Id1.eassets1318A*（闲置资产）机器及设备Id1.eassets-
39、Machinery1318B*（闲置资产）运输及交通设备Id1.eassets-Vehic1.es1318C*（闲置资产）什项设备Id1.eassets-Misce1.Ianeousequipments1318D*（闲置资产）房屋及设备Id1.eassets-BuiIdings1319*备抵折旧-闲置资产Accumu1.ateddepreciation-IdIeassets1319A*（备抵折旧-闲置资产）机器设备Accumu1.ateddepreciation-Machinery1319B*（备抵折旧-闲置资产）交通设备Accumu1.ateddepreciation-Vehic1es131
40、9C*（备抵折旧-闲置资产）什项设备Accumu1.ateddepreciation-Misce1.Ianeousequipments1319D*（备抵折旧-闲置资产）房屋设备Accumu1.ateddepreciation-Bui1dings1400*递延资产DeferredAssets1401*开办费Organizationexpenses1401A*建造费用PreOperationexpenses1401AA用人费用Pre-Operationexpenses-Personne1fees1401AB什项购置Pre-Operationexpenses-sundryapp1.iances140
41、1AC事务费用Pre-Operationexpenses-genera1.affairsexpenses1401AD消耗品Pre-Operationexpenses-consumab1e1401AZ其他Pre-Operationexpenses-others1402*权利金Privi1.eges&rights1402A*专利权Patent1402B*商标权Trademark1402C*使用权Rights1402Z*其他OtherPrivi1.eges&rights1404*未摊销费用及损失Unamortizedexpenses&1.osses1404A*未摊销费用Unamortizedexpe
42、nses1404B*未摊销损失Unamortized1.osses1405米*递延所得税资产-非流动A1.1.owancefordeferredincometaxassets-non-current1405A*递延所得税-流动Deferredincometax-current1405B*递延所得税-非流动Deferredincometax-fixed1406*备抵评价一递延所得税资产一非流动A1.1.owancetoreducedeferredtaxassettoexpectedrea1.izab1.eva1.ue1407*递延退休金成本Deferredpensioncost1500*其他资产
43、OtherAssets1501*暂付款项Sundrydebit1501A*暂付外购款Sundrydebits-Importpurchase1501AA结汇款Exchangeforimport1501AB结汇手续费Commissiononexchange1501AC海运费Oceanfreight1501AD保险费InSUranCeexpenses1501AE进口税捐Importtax1501AF报关什费Sundrycustomdec1.arationexpenses1501AG仓租费Storageexpenses1501AH陆运费In1.andfreight1501AJ滞报费Taxesdrawb
44、ackexpenses-1.atefees1501AK商港建设费Procurement-harbordeve1.opmentfees1501A1.推广贸易服务费Tradepromotionservicefee1501AM开状手续费1./Cfees1501AN营业税Businesstax1501AZ其他Otherpayments1501B*暂付内购款Sundrydebit-1.oca1.purchase1501D*暂付旅费Sundrydebits-Businesstripexpenses1501E*暂付事务费SundrydebitS-Genera1affairsexpenses1501F*暂付税
45、捐Sundrydebits-Taxesandduties1501G*暂付利息Sundrydebits-Dividends150IH米暂付内陆运费Sundrydebits-Freightexpenses1501J*暂付活动费Sundrydebits-Activityexpenses1501K*预付工程款Projectfees15011.*工程款Projectfees1501M*出国进修Goabroadtopursuefurthereducationexpenses1501Y*预付材料款Materia1.fees1501Z*其他Sundrydebits-0thers1502*垫付款项TemPOra
46、ryadvances1502A*代垫税捐TenIPoraryadvance-Taxes1502C*机车贷款Te1.nPOraryadvances-Auto-bieye1e1502D*进项税额Entrytaxfee1502K*（垫付）土地补偿费TeinPOraryadvance-Compensated1.andprice1502KA（垫付）土地补偿费-地价Te1.nPOraryadvance-Compensatedfee-1.andprice1502KB（垫付）土地补偿费-土地改良物Teff1.pOraryadVanCe_Conpensatedfee-1.andimprovement1502KC（垫付）土地补偿费-迁移费TemPOraryadvance-Ccmpensatedfee-transferandIDDVement1502KD（垫付）土地补偿费-自动拆除奖励金Temporarya
