What does this sentence mean? In other words, hospitals are not special expenses, but all belong to public funds.

We know that there are special funds, funds to be rushed and other subjects, and the use of these funds is limited. Therefore, when using, it is necessary to transfer the funds to the corresponding account according to the purpose, and then make the relevant entries for purchasing assets.

It is not to restrict the use, but to exclude the funds for specific purposes, and all the expenses for all purposes are normal use.

Normal use is natural, accounting entries do not need to consider the capital account, directly debit related assets or cost accounts, and credit asset accounts such as bank deposits. Therefore, the system does not make accounting entries for the purpose of public funds.

In China, the accounting principle is based on industrial enterprise accounting, so you should have a certain understanding of industrial enterprise accounting.

In fact, this business fund is equivalent to undistributed profit in industrial enterprise accounting, that is, operating results. Before the distribution of operating results, it will be used for enterprise development.

Therefore, the normal development of enterprises and other expenses, accounting treatment of accounting entries do not need to be used in this course. As you said, there is no direct relationship between the fund account and the bank deposit account. So when you need to use the funds, and face no bank balance, it means that the funds have been used up. (Used for accounts receivable, inventory, fixed assets, etc. ).