论文部分内容阅读
由于现行《医院会计制度》对于医院购进药品时所产生的厂批差价和优惠价的帐务处理未作明确的规定,各地医院对此业务的处理方法也不尽相同。在实际工作中医院把此业务作为“其他收入”进行帐务处理。此种作法不妥。在药品购进业务发生时产生的厂批差价和优惠价,实质上不属于业务收入,作“其他收入”处理不符合确认收入实现的原则,虚增了业务收入和业务支出总额,影响到会计报表的真实性和可比性。笔者就药品购入产生的厂批差价和优惠价的帐务处理,谈谈个人的看法,仅供参考。 设置“药品厂批差价”科目,该科目属于调整帐户,核算
As the current “Hospital Accounting System” does not provide any explicit stipulations on the accounting treatment of the factory price and the preferential price when the hospital purchases the medicines, hospitals in all parts of the world deal with this business in different ways. In the actual work of the hospital to the business as “other income” for accounting treatment. This is a bad practice. The difference between the factory price and the preferential price when the pharmaceutical purchase business occurs does not substantially belong to business income. The treatment of “other income” does not conform to the principle of confirming income, inflating the total business income and business expenses, affecting accounting Report authenticity and comparability. The author of the pharmaceutical purchase of the plant approved the difference between the wholesale price and the accounting treatment, talk about personal views, for reference purposes only. Set “Drug Factory approved the difference” subject, the subject belongs to adjust the account, accounting