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《医院财务制度》第二十八条规定 :医院“月末按当月药品销售额和药品综合加成率 (或综合差价率 )计算药品销售成本” ,综合差价率的计算公式为 :药品综合差价率= (药品进销差价期初余额 +本期药品进销差价贷方发生额 )÷ (药品期初余额 +本期药品借方发生额 )×100%根据有
Article 28 of the “Hospital Financial System” stipulates that the hospital shall “calculate the cost of medicine sales by the end of the month according to the sales amount of the drug in that month and the overall rate of drug addition (or the composite postal rate)”. The comprehensive post rate is calculated as: = (The beginning of the difference between the beginning of the difference between the price of medicine and the difference between the price of the drug and the difference between the price of the seller and the seller of the drug) ÷ (Balance of the beginning of the drug + the amount of the debit of the drug in the current period) × 100%