Loan: funds to be hedged

Loans: Accounts payable (arrears)

At the same time, for the financial burden,

Borrow: financial project subsidy expenditure

Loan: Financial subsidy income

Provisions on the use of "fixed assets" in hospital accounting system: "If financial subsidies or funds for scientific and educational projects are used to purchase fixed assets, the account [not required to be installed] or the account [under construction] [required to be installed] shall be debited and credited to the account" funds to be rushed "according to the amount of expenditure that constitutes the cost of fixed assets; At the same time, debit the subjects of "financial project subsidy expenditure" and "science and education project expenditure" and credit the subjects of "financial subsidy income", "zero balance account amount" and "bank deposit".