综合性医院大都设有调剂室,调剂室的规模虽小,但制作加工的药物都很畅销,有较好的医疗效果和经济效益。为了避免调剂室的核算与制剂室相混淆,可在“其他应收款”科目下设“调剂室”明细科目,归集调剂室的成本费用。(1)拨给调剂室药品、材料和其他用品时,借记“其他应收款——调剂室”科目;贷记“药库药品”、 Most general hospitals have deployment rooms. Although the scale of the deployment room is small, the production and processing of drugs are very popular and have good medical and economic benefits. In order to avoid the confusion between the accounting of the dispensing room and the preparation room, the “acquisition room” detailed subjects may be set under the “other receivables” account to collect the cost of the transfer room. (1) When delegating medicines, materials and other supplies in the swap room, debit the “Other receivables-adjustment room” subject; credit the drug store drug,