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自《财会通讯》1992年第9期刊登了我的拙文“谈医院药品优惠差价的帐务处理”以后,有些同志提出了不同看法,现归纳说明如下: 第一种意见认为,药品优惠差价作其他收入处理,不会虚增收入。理由是:无论价格是否优惠和优惠金额多少,销售价是不变的,不会造成收入虚增。其实,这个问题我已在上文中作了回答。因为药品的销售收入已包含了优惠差价部分,如再将优惠差价列作其他收入,不是作了两次收入吗?既然是作了两次收入,就是虚增了一次收入。
Since I published my clumsy article on accounting treatment of hospital drug preferential spreads in the 9th Bulletin of China Accounting and Finance in 1992, some comrades put forward different views and are summarized as follows: The first opinion is that the drug preferential spreads Other income processing, will not inflated revenue. The reason is: Regardless of price concessions and discount amount, the selling price is the same, will not result in inflated revenue. In fact, I have already answered the above question. Since the sale of medicines already includes the preferential portion of the sale price, is it necessary to make double income if the preferential price differential is classified as other income? Since it has resulted in two receipts, it is an inflated one.