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Which item does not belong to the medical insurance fund accounting statement?
Medical insurance fund statements usually include the following:

1. Balance sheet: Shows the assets, liabilities and owner's equity of the medical insurance fund.

2. Income and Expenditure Statement: Shows the income sources and expenditure purposes of the medical insurance fund.

3. Cash flow statement: presents the cash inflow and outflow of the medical insurance fund.

4. Operating results table: Shows the income, costs and profits of the medical insurance fund’s operating activities.

5. Statement of changes in surplus reserve: records changes in the surplus reserve of the medical insurance fund.

The above contents all belong to the accounting statements of the medical insurance fund, and anything outside this scope does not belong.