资产类科目借方为增加

资产类科目借方为增加 资产类科目借方为增加，贷方为减少。负债及所有者权益类科目借方为减少，贷方为增加。损益类科目里收入类科目借方为减少，贷方为增加，支出类科目借方为增加，贷方为减少。 根据《国家税务总局关于金融企业应收未收利息税务处理问题的通知》(国税发[2001]69号)、《财政部关于调整金融企业应收利息核算办法的通知》(财金[2001]25号)规定的精神，现就农村信用社应收未收利息核算办法调整中的有关问题明确如下: 一、更改有关会计科目名称，调整核算内容 (一)将原“1291贷款呆账准备”科目名称更改为“1291呆账准备”。信用社按照规定，以各项承担风险和损失的资产的年末余额的一定比例提取的呆账准备在本科目核算。该科目是资产类的减项，余额在贷方。 信用社提取呆账准备的资产包括贷款(含抵押、质押、担保等贷款)、银行卡透支、贴现、银行承兑汇票垫款、信用证垫款、担保垫款、进出口押汇、股权投资和债权投资(不含采用成本与市价孰低法确定期末价值的债券投资和购买的国债本息部分的投资)、拆借(拆出)、应收利息(不含贷款应收利息)、应收股利、应收租赁款等债权和股权(呆账准备的提取比例另文下发)。 (二)将原“108已核销贷款呆账”科目名称更改为“108已核销呆账”，本科目核算经批准已核销的呆账资金和经批准冲减当期利息收入的表内应收利息(统称为呆账，下同)。已核销的呆账记本科目的收方，收回已核销呆账按表内科目进行核算外，同时记本科目的付方。本科目余额反映信用社已核销呆账的期末总量。 本科目应按已核销呆账资金的种类设置明细账户。 二、取消科目 (一)取消“1293待处理抵债资产损失”科目，将该科目余额分别转入相关的呆账贷款类科目中。 (二)取消“110已核销坏账损失”科目，将该科目余额全额转入“108已核销呆账”科目中。 三、农村信用社发放贷款后，其贷款利息自结息日起，逾期未满180天(含180天)的应收未收利息，应按规定计入当期损益;贷款利息逾期超过180天(不含180天)的应收未收利息，无论该贷款本金是否逾期，发生的应收未收利息不再计入当期损益，列入表外核算，待实际收回时再计入损益。有关会计分录为: (一)贷款利息自结息日起，逾期未满180天(含180天)的应收未收利息，应按规定计入当期损益: 借:应收利息××贷款户 贷:利息收入××贷款利息收入 (二)贷款利息自结息日起，逾期超过180天(不含180天)的应收未收利息不计入当期损益，列入表外核算: 1.计算应收利息时: 收:逾期贷款应收利息(表外科目)××贷款户 2.收回逾期贷款利息时: 借:现金(或有关科目) 贷:利息收入××贷款利息收入 付:逾期贷款应收利息(表外科目)××贷款户 四、对已经纳入损益的应收未收利息，在其贷款本金或应收利息逾期超过180天(不含180天)以后，农村信用社要相应作冲减利息收入处理。会计分录为: 贷:利息收入××贷款利息收入(红字) 贷:应收利息××贷款户 同时: 收:已核销呆账(表外科目)××贷款应收利息 五、对于2000年12月31日以前纳入损益的应收未收利息，农村信用社应分项逐笔及时按规定进行清理，并写出书面，报主管国家税务局备案。对清理出来符合冲减利息收入条件的应收未收利息，原则上分5年均匀冲减利息收入。由于情况特殊需要延长期限的，必须报国家税务总局批准。同时，停止执行坏账核shock, and acute organ function failure, and more organ function obstacles integrated levy, and heart sudden stopped, and breathing sudden stopped, and serious humoral within environment disorder, critical illness of causes, and pathology physiological, and clinical performance, and diagnosis, and identification diagnosis and treatment common life support technology (as cycle breathing support, and nutrition support,) and emergency technology of application; Various monitoring equipment and rescue equipment (such as defibrillators, ventilators) operation and applications; Common monitoring techniques (such as body temperature, SpO2, end-expiratory carbon dioxide partial pressure, ECG, blood pressure, blood gas analysis, and so on) operation and application. Familiar: blood purification techniques, such as blood flow, CRRT, Swan-Ganz catheter indications, how and cardiac output monitoring; Artificial low temperature indication and implementation. About: Intra-Aortic Balloon counterpulsation (IABP) indications and methods of operation. 2. basic requirements: (1) learning disease species and the cases number requirements: disease on contract number (?) various organ function not full 10 acute breathing distress integrated levy (ARDS) more than 2 more organ function obstacles integrated levy (MODS) 5 shock 5 heart sudden stopped, and breathing sudden stopped 2 (2) clinical operation technology requirements: clinical operation technology name contract times (?) guardianship instrument using 30 by skin Center vein reset tube operation 5 by skin outsideand cases: the number of disease cases (?) gastrointestinal hemorrhage 2 cirrhosis and acute pancreatitis in liver encephalopathy 1 2 1 2 1 diabetes hemorrhagic disease of anemia hyperthyroidism, acute renal failure, 2 DIC 1 1 (2) technical requirements for clinical operations: operation technical cases (? .. . 2. basic requirements (1) learning disease species and the cases number requirements: anesthesia implementation and management contract number (?) local infiltration anesthesia of management 2 vertebral tube anesthesia of management 10 body anesthesia of management 10 (2) clinical operation technology requirements: clinical operation technology name contract times (?) around neural block operation 2 supporting jaw method (open gas road) 10 technique artificial ventilation (using anesthesia machine) 5 ball SAC-mask breathing device 5 fast tracheal within intubation operation 10 artery puncture reset tube operation 5 heart electric monitoring 10 pulse oxygen monitoring 10 has create blood pressure monitoring 10 3. high requirements (1) learning disease species and the cases number requirements: anesthesia implementation and management contract number vertebral tube anesthesia of implementation 2 body anesthesia of implementation 2 arm bundle neural block 2 (2) clinical knowledge, and skills requirements: clinical operation technology name contract times mechanical ventilation (anesthesia breathing machine) 10 control sex low blood pressure 2 by skin Center vein puncture reset tube 2 (3) language, and teaching, and research, capacity of requirements: reading professional language literature, assist clinical teaching (theory class and internship class) participation clinical research activities. (Six) emergency ICU 1. Rotary purpose master 销政策。 各省应在“1321应收利息”科目下增设“待核销应收利息”二级科目，反映农村信用社2000年12月31日以前已计入损益的应收未收利息的核销情况，该二级科目内的数字只能减少，不能增加。 农村信用社按规定对2000年12月31日以前已计入损益的应收未收利息分项逐笔及时清理后，符合冲减利息收入条件的应收未收利息，转入“1321应收利息,,待核销应收利息”科目核算。其会计分录为: 借:应收利息待核销应收利息 贷:应收利息××贷款户 冲减利息收入时的会计分录按本文四、中的规定执行。 六、农村信用社按规定应向借款人收取的应收未收利息的复利，暂不计入损益，在表外核算，待实际收回时再计入损益。会计分录按本文三、(二)中的规定执行。 七、贷款本金逾期超过180天(不含180天)的，作为呆滞贷款，其应收未收利息不计入当期损益，在表外核算，实际收回时再计入损益。会计分录按本文三、(二)中的规定执行。 八、农村信用社取得的不能当即变现的抵债资产，应根据其计价价值的大小，依次冲减贷款本金和应收利息。其中，冲减贷款本金不足的，不足部分作为呆账并按规定进行核销，应收利息(表内，下同)则按规定冲减利息收入;冲减贷款本金有余额的，继续冲减应收利息，冲减应收利息不足的，则不足的部分按规定冲减利息收入。其会计分录为: (一)抵债资产的计价价值低于贷款本金时，抵债资产的计价价值全部用于冲减贷款本金，其差额作为呆账，按规定的程序、方法和权限报经批准后，冲减呆账准备;同时将应收利息冲减利息收入。 1.按抵债资产计价价值入账时: 借:待处理抵债资产 贷:××贷款××户 2.将抵债资产计价价值与贷款本金之间的差额转入呆账贷款科目时: 借:呆账贷款类科目 贷:××贷款××户 3.经批准将其差额冲减呆账准备时: 借:呆账准备 贷:呆账贷款类科目 同时: 收:已核销呆账(表外科目)××贷款户 4.将应收利息作冲减利息收入处理时: 贷:利息收入××贷款利息收入(红字) 贷:应收利息××贷款户 同时: 收:已核销呆账(表外科目)××贷款应收利息 (二)抵债资产的计价价值等于贷款本金时，作为贷款本金收回处理，即将抵债资产的计价价值全部用于冲减贷款本金;其应收利息冲减利息收入。 1.按抵债资产的计价价值入账时: 借:待处理抵债资产 贷:××贷款××户 2.将应收利息冲减利息收入时: 贷:利息收入××贷款利息收入(红字) 贷:应收利息××贷款户 同时: shock, and acute organ function failure, and more organ function obstacles integrated levy, and heart sudden stopped, and breathing sudden stopped, and serious humoral within environment disorder, critical illness of causes, and pathology physiological, and clinical performance, and diagnosis, and identification diagnosis and treatment common life support technology (as cycle breathing support, and nutrition support,) and emergency technology of application; Various monitoring equipment and rescue equipment (such as defibrillators, ventilators) operation and applications; Common monitoring techniques (such as body temperature, SpO2, end-expiratory carbon dioxide partial pressure, ECG, blood pressure, blood gas analysis, and so on) operation and application. Familiar: blood purification techniques, such as blood flow, CRRT, Swan-Ganz catheter indications, how and cardiac output monitoring; Artificial low temperature indication and implementation. About: Intra-Aortic Balloon counterpulsation (IABP) indications and methods of operation. 2. basic requirements: (1) learning disease species and the cases number requirements: disease on contract number (?) various organ function not full 10 acute breathing distress integrated levy (ARDS) more than 2 more organ function obstacles integrated levy (MODS) 5 shock 5 heart sudden stopped, and breathing sudden stopped 2 (2) clinical operation technology requirements: clinical operation technology name contract times (?) guardianship instrument using 30 by skin Center vein reset tube operation 5 by skin outsideand cases: the number of disease cases (?) gastrointestinal hemorrhage 2 cirrhosis and acute pancreatitis in liver encephalopathy 1 2 1 2 1 diabetes hemorrhagic disease of anemia hyperthyroidism, acute renal failure, 2 DIC 1 1 (2) technical requirements for clinical operations: operation technical cases (? .. . 2. basic requirements (1) learning disease species and the cases number requirements: anesthesia implementation and management contract number (?) local infiltration anesthesia of management 2 vertebral tube anesthesia of management 10 body anesthesia of management 10 (2) clinical operation technology requirements: clinical operation technology name contract times (?) around neural block operation 2 supporting jaw method (open gas road) 10 technique artificial ventilation (using anesthesia machine) 5 ball SAC-mask breathing device 5 fast tracheal within intubation operation 10 artery puncture reset tube operation 5 heart electric monitoring 10 pulse oxygen monitoring 10 has create blood pressure monitoring 10 3. high requirements (1) learning disease species and the cases number requirements: anesthesia implementation and management contract number vertebral tube anesthesia of implementation 2 body anesthesia of implementation 2 arm bundle neural block 2 (2) clinical knowledge, and skills requirements: clinical operation technology name contract times mechanical ventilation (anesthesia breathing machine) 10 control sex low blood pressure 2 by skin Center vein puncture reset tube 2 (3) language, and teaching, and research, capacity of requirements: reading professional language literature, assist clinical teaching (theory class and internship class) participation clinical research activities. (Six) emergency ICU 1. Rotary purpose master 收:已核销呆账(表外科目)××贷款应收利息 (三)抵债资产的计价价值高于贷款本金但低于贷款本金与应收利息之和时，其相当于贷款本金的数额作为贷款本金收回处理;超过贷款本金的部分作为应收利息收回处理，不足应收利息部分冲减利息收入。 1.按抵债资产的计价价值入账时: 借:待处理抵债资产 贷:××贷款××户(本金) 应收利息(超过本金的部分)××贷款户 2.将抵债资产的计价价值低于贷款本金与应收利息之和的差额部分冲减利息收入时: 贷:利息收入××贷款利息收入(红字) 贷:应收利息××贷款户 同时: 收:已核销呆账(表外科目)××贷款应收利息 (四)抵债资产的计价价值等于贷款本金与应收利息之和时，作为收回贷款本金与应收利息处理。 借:待处理抵债资产 贷:××贷款××户 应收利息××贷款户 (五)抵债资产的计价价值高于贷款本金与表内外应收利息之和时，其等于贷款本金与表内应收利息之和的部分，作为收回贷款本金与应收利息处理;能够抵偿表外应收利息的部分，作为利息收入计入当期损益;结余部分暂作为信用社的负债处理，待抵债资产变现后再按借贷双方事前签订的或的有关约定，作为信用社的当期收入或退还借款人。 借:待处理抵债资产 贷:××贷款××户 应收利息××贷款户 利息收入××贷款利息收入 其他应付款(结余部分) 同时: 付:逾期贷款应收利息(表外科目)××贷款户 当期损益(current profits and losses) 当期损益即企业在一定时期进行生产经营活动所取得的财务成果，表现为利润或亏损。通常把收入与费用的差额作为当期损益，即把企业营业收入、投资收益和营业外收入等计入当期损益的加项，而将营业成本、期间费用和营业外支出等从当期损益中抵减出来，其余额就是当期损益。通过当期损益的核算，不仅可以反映出企业生产经营活动和管理工作的质量， 而且可以评价企业的盈利能力，是广大投资者作出正确判断和决策的重要依据。 当期损益是指当期和最终利润直接相关的收益和支出，通俗的说，就是当期的净利润或者亏损。会计科目表中损益类科目在月底都是要结转到本年利润帐户中去的。 当期损益的结转通过月份损益账户进行。工业企业为了计算当月损益，结合成本计算设立了“月份损益账 户”，它是计算每月损益时所使用的汇总账户。 当期损益的信息程序是:每个月末，就应计算出当月的产品成本，将其由生产账户转入产品成本账户;把本 月售出产品的生产成本以产品账户转入销售成本账户;然后把本月销售净额从销售收入账户转入月份损益账户， 同时把本月销售成本从销售成本账户转入月份损益账户;最后将本月发生的一般管理费用从各该账户中分别转入月份损益账户。月份损益账户归集了当月发生的所有营业损益项目，这样就可以计算出该月的营业损益。 把本月销售净额与销售成本和其费shock, and acute organ function failure, and more organ function obstacles integrated levy, and heart sudden stopped, and breathing sudden stopped, and serious humoral within environment disorder, critical illness of causes, and pathology physiological, and clinical performance, and diagnosis, and identification diagnosis and treatment common life support technology (as cycle breathing support, and nutrition support,) and emergency technology of application; Various monitoring equipment and rescue equipment (such as defibrillators, ventilators) operation and applications; Common monitoring techniques (such as body temperature, SpO2, end-expiratory carbon dioxide partial pressure, ECG, blood pressure, blood gas analysis, and so on) operation and application. Familiar: blood purification techniques, such as blood flow, CRRT, Swan-Ganz catheter indications, how and cardiac output monitoring; Artificial low temperature indication and implementation. About: Intra-Aortic Balloon counterpulsation (IABP) indications and methods of operation. 2. basic requirements: (1) learning disease species and the cases number requirements: disease on contract number (?) various organ function not full 10 acute breathing distress integrated levy (ARDS) more than 2 more organ function obstacles integrated levy (MODS) 5 shock 5 heart sudden stopped, and breathing sudden stopped 2 (2) clinical operation technology requirements: clinical operation technology name contract times (?) guardianship instrument using 30 by skin Center vein reset tube operation 5 by skin outsideand cases: the number of disease cases (?) gastrointestinal hemorrhage 2 cirrhosis and acute pancreatitis in liver encephalopathy 1 2 1 2 1 diabetes hemorrhagic disease of anemia hyperthyroidism, acute renal failure, 2 DIC 1 1 (2) technical requirements for clinical operations: operation technical cases (? .. . 2. basic requirements (1) learning disease species and the cases number requirements: anesthesia implementation and management contract number (?) local infiltration anesthesia of management 2 vertebral tube anesthesia of management 10 body anesthesia of management 10 (2) clinical operation technology requirements: clinical operation technology name contract times (?) around neural block operation 2 supporting jaw method (open gas road) 10 technique artificial ventilation (using anesthesia machine) 5 ball SAC-mask breathing device 5 fast tracheal within intubation operation 10 artery puncture reset tube operation 5 heart electric monitoring 10 pulse oxygen monitoring 10 has create blood pressure monitoring 10 3. high requirements (1) learning disease species and the cases number requirements: anesthesia implementation and management contract number vertebral tube anesthesia of implementation 2 body anesthesia of implementation 2 arm bundle neural block 2 (2) clinical knowledge, and skills requirements: clinical operation technology name contract times mechanical ventilation (anesthesia breathing machine) 10 control sex low blood pressure 2 by skin Center vein puncture reset tube 2 (3) language, and teaching, and research, capacity of requirements: reading professional language literature, assist clinical teaching (theory class and internship class) participation clinical research activities. (Six) emergency ICU 1. Rotary purpose master 用相抵减，销售净额大于成本和费用为当期企业净收益，成本费用总额大于销售净额为当期企业净亏损。 “当期”是指会计期间。会计期间指在会计上对会计主体持续不断的经营活动过程，人为地按时间划分为若干个 相等的期间段，从而分期处理会计事项。我国规定会计上的一年从公历1月1日到12月31日，季、月的划分也于公历完全一致。 “损益”是指损益类科目，包括:主营业务收入、主营业务成本、主营业务税金及附加、销售费用、管理费用、财务费用、其他业务收入、其他业务成本、投资收益、营业外支出、营业外收入等 红字冲账法又称红字更正法,是指用红字冲销或冲减原有的错误,以更正或调整记账错误的方法.红字冲账法按照其冲销错账的程序不同,可分为全额冲账法和差额冲账法两种. 全额冲账法是指将错账全部用红字冲销,再编制正确的记账凭证以更正错账的方法.记账以后发现记账凭证中应借、应贷的会计科目有错误时,应采用全额冲账法更正. 差额冲账法是指将多记金额予以冲减的更正方法.记账以后发现记账凭证中的应借、应贷的会计科目并无错误,仅仅是所记金额大于应记金额,应采用差额冲账法. 一般情况下是不做相反科目冲账的, 既然错了就要用红笔订出来这样才显眼.做相反科目虽然可以把帐平起来.错账也能充掉但不合理. 记账后,经核对发现原记帐凭证上的会计科目名称或应借应贷的方向写错而造成帐薄记录错误 应当用红字把以前的错凭证冲掉,然后再做一笔正确的. 在记账或结账后发现记帐凭证记载金额大于实际业务发生额,造成帐薄中记录金额错误 应当用红字做一张与错误凭证一样的凭证,将多记金额冲掉 红字冲销法又称红字更正法也称红字调整法，即先用红字编制一套与错账完全相同的记账凭证，予以冲销，然后再用蓝字编制一套正确的会计分录。这种方法适用于会计科目用错或会计科目虽未用错，但实际记账金额大于应记金额的错误账款。一般情况下，在及时发现错误，没有影响后续核算的情况下多使用红字冲销法。 例:某商场销售白酒一批，价款46800元(含税)，收妥货款存入银行，该批白酒成本31000元，企业作如下账务处理: 借:银行存款 46800 贷:产成品 31000 应收账款 15800 该账务处理，把两个本来不存在对应关系的账户硬纠在一起，偷逃增值税、消费税等，同时减少企业利润，偷逃企业所得税。应按照税收法规和财务将企业对外销售取得的收入按正常销售业务处理。用红字冲销法调账如下: 首先用红字冲销原账错误分录 借:银行存款 46800(红字) 贷:产成品 31000(红字) 应收账款 15800(红字) 然后再用蓝字编制一套正确的会计分录 借:银行存款 46800 贷:产品销售收入 40000 应交税金—应交增值税(销项税额) 6800 同时 借:产品销售税金及附加10000 贷:应交税金—应交消费税10000 借:产品销售成本31000 贷:产成品 31000 红字冲销法适用范围较广，一般情况下，错误都可以用红字冲销法进行更正。典型的是记账后发现错误，而账簿记录的错误源于记账凭证的错误，记账凭证的错误在于账户名称或记账方向有错或者方向、金额都错等严重的错误。 红字更正法适用于以下两种情况: ?根据记账凭证所记录的内容记账以后, 发现记账凭证中的应借,应贷会计科目或记账方向有错误,应采用红字更正法.进行更正时,先用红字金额填制一张与原内容一致的记账凭证,据以用红字金额登记 入账,在摘要栏注明"冲减×月×日×号凭证错误",冲销原错误记录.然后用蓝字填写一张正确的凭证,重新登记入账. ?科目正确,实记金额大于应记金额进行更正时,将多记金额填制记账凭证,据以红字金额入账,冲销其大于应记金额 的差额改正错账. 例:村集体经济组织用银行存款890元购买化肥入库,误将凭证填为980元,并已入账. 借:库存物资 980 贷:银行存款 980 更正时,填制以下红字金额凭证,予以冲正: 借:库存物资 90 贷:银行存款 90 shock, and acute organ function failure, and more organ function obstacles integrated levy, and heart sudden stopped, and breathing sudden stopped, and serious humoral within environment disorder, critical illness of causes, and pathology physiological, and clinical performance, and diagnosis, and identification diagnosis and treatment common life support technology (as cycle breathing support, and nutrition support,) and emergency technology of application; Various monitoring equipment and rescue equipment (such as defibrillators, ventilators) operation and applications; Common monitoring techniques (such as body temperature, SpO2, end-expiratory carbon dioxide partial pressure, ECG, blood pressure, blood gas analysis, and so on) operation and application. Familiar: blood purification techniques, such as blood flow, CRRT, Swan-Ganz catheter indications, how and cardiac output monitoring; Artificial low temperature indication and implementation. About: Intra-Aortic Balloon counterpulsation (IABP) indications and methods of operation. 2. basic requirements: (1) learning disease species and the cases number requirements: disease on contract number (?) various organ function not full 10 acute breathing distress integrated levy (ARDS) more than 2 more organ function obstacles integrated levy (MODS) 5 shock 5 heart sudden stopped, and breathing sudden stopped 2 (2) clinical operation technology requirements: clinical operation technology name contract times (?) guardianship instrument using 30 by skin Center vein reset tube operation 5 by skin outsideand cases: the number of disease cases (?) gastrointestinal hemorrhage 2 cirrhosis and acute pancreatitis in liver encephalopathy 1 2 1 2 1 diabetes hemorrhagic disease of anemia hyperthyroidism, acute renal failure, 2 DIC 1 1 (2) technical requirements for clinical operations: operation technical cases (? .. . 2. basic requirements (1) learning disease species and the cases number requirements: anesthesia implementation and management contract number (?) local infiltration anesthesia of management 2 vertebral tube anesthesia of management 10 body anesthesia of management 10 (2) clinical operation technology requirements: clinical operation technology name contract times (?) around neural block operation 2 supporting jaw method (open gas road) 10 technique artificial ventilation (using anesthesia machine) 5 ball SAC-mask breathing device 5 fast tracheal within intubation operation 10 artery puncture reset tube operation 5 heart electric monitoring 10 pulse oxygen monitoring 10 has create blood pressure monitoring 10 3. high requirements (1) learning disease species and the cases number requirements: anesthesia implementation and management contract number vertebral tube anesthesia of implementation 2 body anesthesia of implementation 2 arm bundle neural block 2 (2) clinical knowledge, and skills requirements: clinical operation technology name contract times mechanical ventilation (anesthesia breathing machine) 10 control sex low blood pressure 2 by skin Center vein puncture reset tube 2 (3) language, and teaching, and research, capacity of requirements: reading professional language literature, assist clinical teaching (theory class and internship class) participation clinical research activities. (Six) emergency ICU 1. Rotary purpose master shock, and acute organ function failure, and more organ function obstacles integrated levy, and heart sudden stopped, and breathing sudden stopped, and serious humoral within environment disorder, critical illness of causes, and pathology physiological, and clinical performance, and diagnosis, and identification diagnosis and treatment common life support technology (as cycle breathing support, and nutrition support,) and emergency technology of application; Various monitoring equipment and rescue equipment (such as defibrillators, ventilators) operation and applications; Common monitoring techniques (such as body temperature, SpO2, end-expiratory carbon dioxide partial pressure, ECG, blood pressure, blood gas analysis, and so on) operation and application. Familiar: blood purification techniques, such as blood flow, CRRT, Swan-Ganz catheter indications, how and cardiac output monitoring; Artificial low temperature indication and implementation. About: Intra-Aortic Balloon counterpulsation (IABP) indications and methods of operation. 2. basic requirements: (1) learning disease species and the cases number requirements: disease on contract number (?) various organ function not full 10 acute breathing distress integrated levy (ARDS) more than 2 more organ function obstacles integrated levy (MODS) 5 shock 5 heart sudden stopped, and breathing sudden stopped 2 (2) clinical operation technology requirements: clinical operation technology name contract times (?) guardianship instrument using 30 by skin Center vein reset tube operation 5 by skin outsideand cases: the number of disease cases (?) gastrointestinal hemorrhage 2 cirrhosis and acute pancreatitis in liver encephalopathy 1 2 1 2 1 diabetes hemorrhagic disease of anemia hyperthyroidism, acute renal failure, 2 DIC 1 1 (2) technical requirements for clinical operations: operation technical cases (? .. . 2. basic requirements (1) learning disease species and the cases number requirements: anesthesia implementation and management contract number (?) local infiltration anesthesia of management 2 vertebral tube anesthesia of management 10 body anesthesia of management 10 (2) clinical operation technology requirements: clinical operation technology name contract times (?) around neural block operation 2 supporting jaw method (open gas road) 10 technique artificial ventilation (using anesthesia machine) 5 ball SAC-mask breathing device 5 fast tracheal within intubation operation 10 artery puncture reset tube operation 5 heart electric monitoring 10 pulse oxygen monitoring 10 has create blood pressure monitoring 10 3. high requirements (1) learning disease species and the cases number requirements: anesthesia implementation and management contract number vertebral tube anesthesia of implementation 2 body anesthesia of implementation 2 arm bundle neural block 2 (2) clinical knowledge, and skills requirements: clinical operation technology name contract times mechanical ventilation (anesthesia breathing machine) 10 control sex low blood pressure 2 by skin Center vein puncture reset tube 2 (3) language, and teaching, and research, capacity of requirements: reading professional language literature, assist clinical teaching (theory class and internship class) participation clinical research activities. (Six) emergency ICU 1. Rotary purpose master