Kovener R R
Healthc Financ Manage. 1991 Mar;45(3):74, 76, 78 passim.
Guidelines contained in the American Institute of Certified Public Accountant's (AICPA's) new healthcare audit guide require some hospitals to revise systems for compiling financial statements on accounts receivable and revenue. An accounting method can be devised to identify financial responsibility as soon as possible after discharge, record amounts to be written off, and, through an analysis of closed accounts, estimate the collection process on accounts for which insufficient information is available.
美国注册会计师协会（AICPA）新的医疗保健审计指南中的准则要求一些医院修订应收账款和收入财务报表的编制系统。可以设计一种会计方法，以便在出院后尽快确定财务责任，记录要核销的金额，并通过对已结清账户的分析，估计缺乏足够信息的账户的收款过程。
