论文部分内容阅读
《医院会计制度》规定:药库药品的购入、出库和库存的变动情况以批发价核算;药房药品按零售价核算。为了核算药品的零售价和批发价的差额,医院会计设置“药品进销差价”帐户。随着我同经济体制改革的深入,社会主义市场经济的发展,市场竞争激烈,医院能以低于批发价购进药品。但不论同城购进或异地购进,不论从医药公司购进或从厂家直接购进,药库药品的购进价一律以医药公司的批发价作价。因此就形成了实际购进价与批发价的差
The “Accounting System for Hospitals” stipulates that changes in the purchase, delivery and inventory of drug stores should be accounted for at wholesale prices; pharmacies should be accounted for at retail prices. In order to calculate the difference between the retail price and the wholesale price of the medicine, the hospital accountant sets up the account for the “difference between the purchase price and the sale price of the medicine”. With the deepening of the reform of the economic system, the development of the socialist market economy and the fierce market competition, hospitals can purchase medicines at a lower wholesale price. However, regardless of the city purchase or off-site purchase, whether purchased from the pharmaceutical company or purchased directly from the manufacturers, the purchase price of drug stores drug prices are all the wholesale price of pharmaceutical companies. Therefore, the formation of the actual purchase price and wholesale price difference