《财务与会计》1990年第3期发表了高永利同志“医院药品的厂批差价会计处理之我见”(以下称高文)一文,学习以后很受启发,同时笔者认为,高文的厂批差价会计处理方法不妥,核算脱离了管理,不利于药品加成规定率与实际率的考核。高文认为:“药品进销差价”科目,从字义上讲就是购进价与销售价之间的差额部分,不应存在厂批差价如何处理的问题。这不符合实际,原因是高文没有解决如何核算的方法。笔者认为: “Finance and Accounting” 1990 the third issue of Comrade Gao Yongli “hospital differential batch accounting treatment of my opinion ” (hereinafter referred to as Gao Wen) a text, very inspired by learning, at the same time I believe that Gao Wen The factory batch differential accounting treatment is not proper, accounting out of management, is not conducive to drug addition rate and the actual rate of assessment. High text that: “Pharmaceutical Invoicing Difference ” subject, literally, the difference between the purchase price and the sales price, there should be no problem how to deal with the factory price. This is not realistic, because Gao Wen did not solve how to calculate the method. the author thinks: