新《医院会计制度》在药品核算方法上无论是会计科目设置还是核算理念上较之以前有很大变化。本文根据新《医院会计制度》科目设置结合本单位药品的管理情况,针对药品购入、自制药品生产到药品销售、结转药品收支结余等环节的会计处理,和一些特殊情况的会计处理提出一些自己的想法。 The new “hospital accounting system” in the accounting method of accounting regardless of whether the accounting subjects set up or accounting concept than in the past have undergone major changes. This article based on the new “hospital accounting system” subjects set the combination of the management of the unit of drugs, for drug purchase, home-made drug production, sales of drugs, carry-over balance of payments and other aspects of accounting, and some special accounting treatment Some of my own thoughts