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药品是医院流动资金的主体。现在,大部分医院是会计按药品批发价记药库帐,按零售价记药房帐,再按西药、中成药、中草药设置明细帐,实行金额控制。药库管理人员设明细帐,并按药品种类设卡片帐,以反映每一种药品的入库、出库情况。药房也设置明细帐,实行金额控制,但不按品种设立流
Drugs are the main body of hospital liquidity. Nowadays, most hospitals account for the drugs according to the wholesale price of pharmaceuticals and record the pharmacy account according to the retail price, and then set the subsidiary account according to western medicine, proprietary Chinese medicine and Chinese herbal medicine, and implement the amount control. The drug store administrators set up a detailed account and set up a card account according to the drug type to reflect the storage and delivery status of each drug. The pharmacy also set up a subsidiary account to control the amount of money, but did not set up a flow according to the variety.