目前对药品优惠差价收入,大体有4种核算形式:一种是主张将优惠差价纳入“其他收入”核算;第二种是在“药品进销差价”一级科目下,增设一个一级明细科目——“药品优惠差价”,并相应设置“药库药品优惠差价”和“药房药品优惠差价”两个二级明细科目来进行核算;第三种是在购 At present, there are roughly four kinds of accounting forms for preferential income for pharmaceuticals: one is to advocate the inclusion of preferential spreads in “other income” accounting; the second is to add one level of detailed account under the “drug purchase and sales spread” primary subject. ——The “Distribution of Pharmaceutical Discounts”, and correspondingly set up two secondary details such as “Pharmaceutical Drugs Preferential Spread” and “Pharmacy Drugs Preferential Spread”; the third is purchase