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当前,不少医院对部分药品材料直接从厂家购进,因而产生了出厂价与批发价的差额,对于厂批差价的核算方法,目前大约有四种:(1) 按厂购进原价入库,发给药房时按批发价计算批零差价、待盘点时,将厂批差价的增值视为“盘盈”,作为收入核算。(2) 入库按厂价,发给药房时也按厂价,将厂批、批零两部分差价均以“药品进销差价”核算。(3) 入库按批发价,将厂批差价以暂
At present, many hospitals purchase some of the pharmaceutical materials directly from the manufacturers, resulting in the difference between the ex-factory price and the wholesale price. Currently, there are about four accounting methods for factory-approved post price: (1) , Issued to the pharmacy according to the wholesale price of wholesale and retail price difference, to be counted, the factory value of the wholesale value of the differential as “earnings”, as income accounting. (2) warehousing according to the factory price, also sent to the pharmacy according to the factory price, the factory wholesale, wholesale and retail two parts of the difference are “drug purchase difference” accounting. (3) storage According to the wholesale price, the factory approved the difference to temporary