近年来,由于改革开放政策以及市场竞争等诸因素,医院能以低于批发价从药厂或各级药品批发站购进药品,所以使药品获得了进批差价。围绕怎样处理进批差价,各地财会杂志陆续有些讨论,从名称上有的称之为“厂批差价”、有的称“优惠差价”。笔者认为还是称为“进批差价”比较妥切。对进批差价,据了解各地医院大致有以下几种帐务处理: In recent years, due to the reform and opening up policy and market competition, hospitals can purchase medicine at a price lower than the wholesale price from pharmaceutical factories or drug wholesale stations at all levels. Around how to deal with the batch of spreads, accounting magazines around the country some discussion, some from the name called “factory approved the difference”, while others called “preferential spreads.” I think it is still called “into the batch difference” more appropriate. The difference between the import batch, it is understood that hospitals around the following general accounting treatment: