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“药房药品”与“进销差价”两个帐户一般用于反映医院零售部门(各个药房)药品的增减变化,其中“进销差价”帐户对“药房药品”帐户起备抵调整作用。由于二者反映同一经济业务,对应关系密切,我们医院把“药房药品”与“进销差价”二帐合一,设置了“药房药品与进销差价明细分类帐”。合并后的这一帐户,既可完整地反映零售药品的增减变化和结余情况,又可简化核算手续,一目了然。格式如下:
The two accounts are generally used to reflect changes in the hospital’s retail sector (each pharmacy) drugs, where “Invoicing ” account “pharmacy drugs ”, Account set off to adjust the role. As the two reflect the same economic business, the corresponding relationship is closely related to our hospital to “pharmacy ” and “spread ” two accounts one, set “pharmacy drugs and the difference between the details of the ledger ”. The combined account, which can fully reflect changes in retail drugs and balances, but also simplify the accounting procedures, at a glance. The format is as follows: