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医院会计是核算、反映和监督医院资金运动过程和结果的专业会计。只有正确理解会计科目所核算的经济内容,才能正确地运用科目,有效地发挥反映和监督的作用。我们仅就正确运用药品进销差价科目谈一谈体会,供同志们参考。 药品进销差价科目,按照用途属于调整过渡类帐户。正确运用这个科目、“就能保证药房药品和药品进销差价固定的比率关系”。(摘自《医院会计制度》培训教材,以下同。) 我们认为会计工作是科学性和政策性的统一体,是由市
Hospital accounting is a professional accountant that accounts for, reflects and supervises the process and outcome of hospital fund movements. Only by properly understanding the economic content of the accounting subjects can we correctly use the subjects and effectively play the role of reflection and supervision. We just talk about the correct use of drugs into the difference account experience for comrades reference. Drugs into the difference account, in accordance with the purpose of adjusting the transitional class account. Correct use of this subject, “will be able to ensure pharmacy drugs and pharmaceuticals fixed price ratio of the difference between.” (From “hospital accounting system” training materials, the same below.) We believe that accounting work is a scientific and policy of the unity of the city