在医院会计核算过程中,常常会遇到这种情况,某些物资按性质分属于药品和其它材料,由于用途不同,其中一部分物资具有卫生材料的性质,可转化为卫生材料.主要有两种情况,一种是药品转化为卫生材料,另一种是其它材料转化为卫生材料. In the accounting process of hospitals, this kind of situation is often encountered. Certain materials are classified according to the nature of drugs and other materials. Due to different uses, some of the materials have the nature of sanitary materials and can be converted into sanitary materials. There are mainly two types of materials. In one case, medicines are converted into sanitary materials, and others are converted into sanitary materials.