Assets: cash on hand, bank deposits, funds used in zero-balance accounts, other monetary funds, short-term investments, financial refundable amount (direct financial payment and authorized financial payment), medical receivables of inpatients, medical receivables, other receivables, bad debt reserves, prepayments, inventory materials, materials in process, prepaid expenses, long-term investments (equity investment, debt investment), fixed assets and accumulated depreciation. \ x0d \ x0d \ Liabilities: short-term loans, accounts payable, bills payable, accounts payable, medical expenses received in advance, salaries payable to employees, welfare expenses payable, social security fees payable, taxes payable, other payables, accrued expenses, long-term loans and long-term payables. \x0d\ Net assets category: public funds, special funds, funds to be hedged (financial funds to be hedged and funds for science and education projects to be hedged), financial subsidy carry-over (surplus), science and education projects carry-over (surplus), current balance and balance distribution. \x0d\ Income category: medical income (outpatient income, hospitalization income), financial subsidy income (basic expenditure, project expenditure), science and education project income and other income. \x0d\ Expense category: medical service expense, financial project subsidy expense, science and education project subsidy expense, management expense and other expenses.