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药品从供货方出库,运输,再到医院入库,使用的过程中,有少量滞销、积压的品种,药品接近有效期时,医院直接把药品退回公司,由于开具红字发票手续比较麻烦,供货方很少愿意开红字发票,大多数公司只是签字同意按入库额抵扣退货后的余额付款,故发票金额与实际采购金额往往不相符,容易引起账务混乱。为了增加往来账目的清晰度,规范财务的相关管理,加强药品的合理库存,本文就此提出了几点完善性建议。
Drug delivery from the supplier, transport, and then to the hospital storage, the use of the process, a small amount of unsalable, backlog of varieties, drugs near the expiry date, the hospital directly to the company returned drugs, due to the red letter invoicing procedures more trouble for The goods are seldom willing to open the red invoice, most companies only sign the agreed receipt of the balance after deducting the amount of payment, so the invoice amount and the actual purchase amount often does not match easily lead to confusion in the accounts. In order to increase the clarity of the current accounts, standardize the financial management, and strengthen the rational inventory of medicines, this article put forward some suggestions for improvement.