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《医院会计制度》规定,医院药品必须实行定期盘存制度(一般按月或季度),以保证会计核算的真实性,并将盘点结果填制药品盘盈(亏)表。这里的药品盘盈(亏)是指计算期末药房药品实际清点额与药房药品帐面销售余额的差额。正差为盘盈,负差为盘亏。药品帐面销售余额是药房药品上期余额加本期从药库领入额减去本期药品实际销售额。从理论上讲,清点额与帐面余额应该相等,但在实际工作中二者之间总是存在差异。形成药品差异的主要因素有以下几个方面:
The “Hospital Accounting System” stipulates that hospital drugs must implement a regular inventory system (usually on a monthly or quarterly basis) to ensure the authenticity of accounting and fill in the results of inventory overdose (loss). The drug overage (loss) here refers to the difference between the actual inventory amount of pharmacy drugs at the end of the calculation period and the balance of sales of pharmacy drugs. The positive difference is an upside, and the negative difference is a deficit. The balance of sales of pharmaceutical products is the balance of the previous period of pharmacy drugs plus the amount of imports from drug stores minus the actual sales of drugs for the current period. In theory, the amount of inventory and book balance should be equal, but there is always a difference between the two in practical work. The main factors for the formation of drug differences are the following: