论文部分内容阅读
新《医院会计制度》规定:医院药品核算设置“药品”和“药品进销差价”两个总账科目,药品按零售价进行核算,实际购进价与零售价之间的差额即为药品进销差价。“药品”设“药库药品”、“药房药品”两个一级明细科目,“药库药品”设“西药库”、“中成药库”、“中草药库”3个二级明细科目;“药房药品”设“门诊药房”、“住院药房”、“中药房”3个二级明细科目;“药品进销差价”总账科目,下设“西药进销差价”、“中成药进销差价”、“中草药进销差价”3个明细科目。
The new “hospital accounting system” provides: the hospital drug accounting set up two general ledger subjects such as “Drugs” and “Drug Invoicing Differences”. The drugs are calculated at the retail price. The difference between the actual purchase price and the retail price is the drug purchase and sales Difference. “Medicine” includes two first-level subjects such as “drugstore medicine” and “pharmacy medicine”; “drugstore medicine” includes three second-level subjects such as “western medicine storehouse”, “Chinese medicine storehouse” and “Chinese herbal medicine storehouse”; Pharmacy “set up” outpatient pharmacy “,” hospital pharmacy “,” Chinese pharmacy “three second-level subjects;” Pharmaceutical Invoicing Post “general ledger subjects, under the” Western medicine Inferno Difference “,” , “Chinese medicine spreads” three detailed subjects.