购买一套电脑软件,花费数百元至数万元不等,而编制一套医院管理软件,投资高达百万元以上。这笔费用该归入哪一类核算?作者对此发表了自己的看法。其处理是否合理并不重要,重要的是这全新的业务正在或即将进入核算范围,如:远程会诊的通讯费用作公用经费还是业务费用?还请读者仁者见仁、智者见智。 The purchase of a set of computer software costs between a few hundred and tens of thousands of dollars, and the preparation of a set of hospital management software, investing up to more than one million yuan. Which type of accounting does this fee belong to? The authors have expressed their own views on this. Whether or not the processing is reasonable is not important. What is important is that this brand-new business is or will enter the scope of the accounting, such as: the cost of communication for the teleconsultation as public funds or business expenses? Please also see the benevolent and the wise.