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医院从药品销售单位购药,销售单位一般还在批发折扣之外给予一定的价格优惠。对于这部分优惠医院应如何处理,目前人们的意见似乎并不统一。我认为,对此应按国务院办公厅《关于继续整顿和规范药品生产经营秩序和加强药品管理工作的通知》[国办发(1996)14号]的规定,记入“专项补助”科目的其他细目。其帐务处理方法如下: 1、购进药品时,借记“药库药品”(实际进价+药品折扣让利款),贷记“其他应付款——××医药公司”(实际进价),贷记“专项补助——其他——药品折扣让利”。 2、领用时,借记“药房药品”(实际进价+药品折扣让利+药品批零差价)”,贷记“药库药品”(实际进价+药品折扣让利)、贷记“药品进销差价——药品批零差价”。
The hospital purchases medicine from the drug sales unit, and the sales unit generally gives a certain price discount outside the wholesale discount. For this part of the hospital should be how to deal with the current opinion does not seem unified. In my opinion, this should be in accordance with the provisions of the Circular of the State Council General Office on Continuing to Rectify and Regulate the Order of Pharmaceutical Production and Operation and Strengthening the Management of Pharmaceutical Products [Guo Ban Fa (1996) No. 14] Details. The accounting treatment is as follows: 1, the purchase of drugs, debit “drug library drugs” (the actual purchase price + drug allowance for the profits), credit “other payables - × × Pharmaceutical Company” (actual purchase price) , Credit “special subsidies - other - drug discount none other.” 2, the recipients, debit, “pharmacy drugs” (the actual purchase price + drug retailer + drug wholesale and retail price difference) “, credited to” drugstore drugs “(the actual purchase price + drug discount none other), credited” Difference - drug wholesale and retail spreads. "