由卫生部计划财务司组织编写,中国财政经济出版社出版的《医院会计》大专教材第93页规定:药品采购入库,按批发价计价;药品调入药房销售,按零售价计价;采购药品所得优惠差价——实际进价与批发价之间的差额,应作“其他收入”列帐。通过实践,笔者认为,在以批发价核算药库药品,零售价核算药房药品时,教材规定的药品优 Prepared by the Department of Planning and Finance of the Ministry of Health, the “Hospital Accounting” textbook published by the China Finance and Economics Publishing House on page 93 stipulates that medicines are purchased in warehouses and priced at wholesale prices; medicines are transferred to pharmacies and sold at the retail price; purchasing medicines The resulting preferential spread - the difference between the actual purchase price and the wholesale price, should be accounted for as “other income”. Through practice, the author believes that in the calculation of drug prices at retail prices and retail prices for pharmacy drugs, the teaching materials prescribed by the textbook are excellent.