Accounting Of Investment In Medical Insurance Institutions

The "bond investment" subject accounts for the purchase of the principal of the state bond with the medical insurance fund according to the regulations.

According to relevant regulations.

In order to realize the safety, integrity and value added of the medical insurance fund, the balance should be paid for a certain amount of payment, and the rest shall be used for the purchase of State bonds, and other forms of direct or indirect investment shall not be carried out.

When buying Treasury bonds, the question of which accounts should be used is the problem. Because the income of bank deposits is only a small sum of money in the management, and at the same time, the income is only a small sum of medical insurance. Therefore, the bank income can not be used to purchase treasury bonds, nor can the deposits in the Treasury be used to purchase treasury bonds. The clients of bank deposits are basically used to pay various medical insurance expenditures, and these expenditures need to be approved by the application before they can be pferred from financial accounts to bank deposits.

Expenditure households can not be used to purchase treasury bonds. In this way, only financial accounts can be used to purchase treasury bonds.

According to the regulations, when medical insurance institutions purchase State bonds, they will borrow the "bond investment" subjects according to the actual payment price, and credit the accounts of "fiscal accounts". The bonds will mature or pfer the bonds to recover the principal and interest, and borrow the subject of "fiscal account deposit", crediting the "bond investment" (principal part) and the "pfer income to interest income" (interest part) subject.

In January 1:1996, the medical insurance institutions in Chun Jiang city purchased 5 million yuan of State bonds.

According to the relevant vouchers, the accounting entries are as follows: 5000000 investment in bonds, 5000000 in Treasury accounts, 796 in January of January 2:1997, and 500 thousand yuan in interest payments. According to the relevant vouchers, the accounting entries are as follows: 796.