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一、“制剂收入”的会计处理不符合权责发生制原则。医院会计制度规定,医院自行生产的药品,在其验收入库时,增加“制剂收入”,当月末转入“业务收支结余”。医院自制的药剂,在产品验收入库时,并未实现销售,不应增加制剂收入,只有当制剂产品经药房售出后,才能确认其收入。二、“一般修购基金”的提取方法不符合固定资产计提折旧的原则。医院会计制度规定,按收入的一定比例提取“一般修购基金”,对实行成本收费的大型设备按设备原值的一定比例提取“大型
I. The accounting treatment of “formulation income” does not comply with the principle of accrual basis. The hospital accounting system stipulates that when hospitals produce their own drugs, they will increase their “preparation income” when they check their revenues, and they will be transferred to “business balances” at the end of the month. Self-made pharmaceuticals in hospitals do not sell at the time of product inspection and revenue collection, and should not increase the income of the preparations. Only after the preparations have been sold by pharmacies can their income be confirmed. Second, the “general repair fund” extraction method does not meet the principle of depreciation of fixed assets. The hospital accounting system stipulates that a “general purchase fund” be drawn based on a certain percentage of income, and a large proportion of the original equipment value of a large-scale equipment for which cost is charged be extracted.