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一、间题新的《医院会计制度》(以下简称《新制度》)规定“医院的药品采用售价核算”,所以理论上医院药品收入与药房直接的药品消耗绝对数是相同的,《新制度》第404号科目——药品收入中规定,“售出药品时,借记‘现金’、‘银行存款’、‘应收在院病人医药费’等科目”,贷记“药品收入”科目,即以收费处的药品销售款为药品收入对应依据;在第121号科目——药品中规定:以医院销售药品收入“贷记‘药品收入’”,借记“‘现金’、‘应收医疗款’、‘银行存款’、‘应收在院病人医药费’等科目”,二者的口径是一样的。
First, the problem The new “hospital accounting system” (hereinafter referred to as the “new system”) stipulates that “the hospital’s medicines should be priced at the same price.” Therefore, theoretically, the absolute numbers of hospital medicines and pharmacies’ direct consumption of medicines are the same. “New System ”No. 404 - Revenue from Drugs stipulates that“ when selling medicines, debits such as ”cash“, ”bank deposits“, ”medical expenses due to in-patient patients“ , Which means that the sales of medicines at the toll collection office are the corresponding basis for the income of medicines; in Item No. 121 - medicines, it is stipulated that the sales of medicines by hospitals should be ”credited with the income of medicines“, ”debit“, ”cash" Medical care ’,’ bank deposit ’,’ medical expenses should be received in hospital patients’ and other subjects, the two are the same caliber.