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对药品优惠差价的帐务处理,目前常见的方法有以下几种:(1)将优惠差价列作“其他收入”。在药品未销售之前,这部分优惠差价并未实现,如在药品入库时列作收入,势必造成收入的虚增。(2)将优惠差价列作“其他应付款”。这种方法显然高估了负债。(3)将优惠差价列作“专用基金——事业发展基金”。药品优惠差价是医院通过经营和付出劳务后才能取得的,是医院的收益和经营成果,应参与收支节余分配,如列入“专用基金”,就会掩盖药品优惠差价的基本属性。(5)将优惠差价作“药品收入”的增项,或作“药品支出”的减项。作“药品收入”的增项会造成药品销售的虚增,作“药品支出”的减项也不恰当,在当月的药品优惠差价大于“药品支出”时,“药品支出”就会出现赤字,显然不符合实际情况。 笔者认为,药品优惠差价是医院的一项收益,可按照
There are the following common methods for accounting treatment of drug discounts: (1) The preferential spread is classified as “other income”. Before the drug was sold, this part of the preferential price difference was not realized. If the drug is listed as income during storage, it will inevitably lead to an inflated income. (2) The preferential spread is classified as “other payables”. This method obviously overestimates the liability. (3) The preferential price difference is classified as “special fund - business development fund”. The preferential price for medicines can only be obtained after the hospitals have managed and paid for their services. It is the hospital’s revenue and operating results. It should participate in the distribution of income and expenditure. If it is included in the “special fund,” it will mask the basic attributes of the preferential price of medicines. (5) The preferential price difference is the increase of “drug income” or the “drug expenditure”. The addition of “drug income” will cause an inflated sales of medicines, and the reduction of “drug expenditures” will not be appropriate. When the discounted price for drugs is greater than “pharmaceutical expenditure” in the current month, there will be a deficit in “drug expenditure”. Obviously does not meet the actual situation. The author believes that the discounted price of drugs is a benefit of the hospital.