摘要
为探讨医疗设备修购基金计提的确定因素，从医疗设备原始价值、折旧（使用）年限和折旧方法等三个方面入手，阐述了医疗设备修购基金提取的依据和方法，为医疗设备修购基金计提总额的核算奠定基础。
In order to define the factors affecting purchasing and repairing medical equipment, the article discussed the basis and methods in terms of original cost, depreciation period, and depreciation methods for determining purchasing and repairing funds, thus establishing a solid foundation for an accurate assessment of the total cost.
出处
《解放军医院管理杂志》
2000年第3期215-216,共2页
Hospital Administration Journal of Chinese People's Liberation Army
