笔者认为,现行医院会计报表科目设置尚有值得改进之处。 按《医院会计制度》122号科目规定 『以零售价核算药房药品的领入、发出和结存情况。本科目的借方余额反映药房药品的结存数』。但在医会01表——资金平衡表中的药房药品金额却要按零售价减去药品进销差价等于批发价金额填报。当然,这样填报 The author believes that the current account setting of the hospital’s accounting report is still worth improving. According to the “Accounting System of the Hospital,” No. 122 subjects stipulated in the “Retail price” for pharmacy medicines in the incoming, outgoing and balance. The debit balance of the undergraduate program reflects the number of pharmacy drug balances. However, the amount of pharmacy drugs in the 01 table of the Medical Association-fund balance sheet should be reported as the retail price minus the difference between the price of the pharmaceutical sales and the wholesale price. Of course, such reporting