根据现行的卫生会计法规,医院购进药品的成本低于批发价成本的那部份差价,即药品的优惠价,医院做帐务处理时,一般作为“其他收入”处理,验收药品时,做如下会计分录: 借:药库药品 贷:其他收入 应付款或银行存款 对药品的优惠价一次性入帐。这种方法,核算简单,但是由于药品优惠价在药品未销出之前,并未实现,只是虚数而 According to the current health accounting regulations, the cost of purchasing medicines by hospitals is lower than the wholesale price, that is, the preferential price of medicines. When the hospital accounts for treatment, it is generally treated as “other incomes” The following accounting entries: By: Pharmacy Drug Loan: Other income Payables or bank deposits on the preferential price of drugs one-time accounting. This method, accounting simple, but the drug price is not before the drug is not sold out, but the imaginary