近年来,各医院在药品、材料优惠价的会计帐务处理上,大多数医院作为“其它收入”入帐中;有的医院直接记入“专用基金”中;也有的医院作为“差价”和“药品进销差价”记在一起,月终一起结转。三种方法,都反映了医院的级济效益。其实这部分优惠所得的经济效益没有全部实现,有一部分是“空头效益”。三种方法都欠妥。根据几年来的实践体会,我个人认为应把优惠所得这部分,记在“其他应付款”中,分别设“药品优惠”、“材料优惠”两个二级科 In recent years, most hospitals have accounted for “other incomes” in the accounting and accounting of preferential prices for medicines and materials; some hospitals have recorded directly in “special funds”; others have used “spreads” and “Drug sales difference” is recorded together and carried over at the end of the month. The three methods all reflect the hospital’s economic benefits. In fact, the economic benefits derived from this part of the concessions have not been fully realized, and some of them are “short benefits”. All three methods are defective. According to the practice in the past few years, I personally think that this part of the concessionary income should be recorded in “other payables”. There are two levels of “pharmaceutical concessions” and “material concessions”.