医药公司或药厂以九五折、八五折或出厂价优惠批发、调拨给医院一部分药品,这就给医院带来了如何进行这部分帐务处理的问题。据了解,有的医院将优惠差价直接作为“业务收入”,有的例入“暂存款”。采取这种处理方法,不论医院会计的核算基础是收付实现制,还是权责 A pharmaceutical company or pharmaceutical company wholesales at 5%, 15%, or ex-factory price and allocates a part of the medicine to the hospital. This brings to the hospital how to deal with this part of the account. It is understood that some hospitals directly use the discounted price as “business income”, and some cases enter “temporary deposits.” This approach is adopted regardless of whether the accounting basis of hospital accounting is the payment and realization system or the power and responsibility.