药品加成率与药品差价率（全称是药品进销差价率）是药品核算中必须掌握的两个基本概念。它们有联系，也有区别，易于混淆，影响药品核算准确。笔者归纳编制了一份“药品加成率与差价率辩析”，对二者的区别、联系作了简明闸述，现将此表介绍给同道，供教学、学习、运用时的参 The rate of drug addition and the drug spread rate (the full name is the difference between the price of medicines and pharmaceuticals) are the two basic concepts that must be grasped in drug accounting. They are linked, there are differences, easy to confuse, affecting the accuracy of drug accounting. The author summarized the preparation of a “debate on the rate of increase of drugs and the spread rate,” the difference between the two, the contact made a concise statement, this table is now introduced to the same for teaching, learning, use of the Senate