随着社会主义市场经济体制的建立,股份制办医方式不断发展,其范围越来越大,形式也越来越多,但与其相适应的会计核算方法《医院会计制度》却未能涉及。本文根据我院会计核算的实际,对采用股份制形式购置大型设备的会计分录进行探讨。 1.收到投资时: 借:现金(材料、固定资产) 贷:实收资本——×××投资者 With the establishment of the socialist market economy system, the way of joint-stock system-based medical treatment has been continuously developed. Its scope has become larger and larger, and its forms have become more and more numerous. However, the corresponding accounting method, the Hospital Accounting System, has not been involved. This article discusses the purchase of accounting records for large-scale equipment in the form of shareholding system based on the actual accounting of our school. 1. When receiving the investment: By: cash (materials, fixed assets) Loans: paid-in capital - ××× investors