Accounting treatment of fixed assets purchased by public hospitals 1. Loans when projects are received or increased: loans for fixed assets or projects under construction: funds to be rushed. 2. Payment with financial funds: financial project subsidy loans: the amount of funds used in zero-balance accounts. 3. Carry-over loan at the end of the month: current balance loan: financial project subsidy.

Accounting treatment of fixed assets purchased by private hospitals 1. Borrow when adding equipment: fixed assets or projects under construction.

Taxes payable-VAT payable-Input tax deduction: accounts payable 2. Borrow when paying: accounts payable loan bank deposit.

At the same time, pay attention to the depreciation of new equipment in that month.