目前对药品让利收入的帐务处理上大体存在着4种核算形式:一种是《医院会计》教材规定,“药品采购入库,按批发价计价;药品调入药房销售,按零售价计价;采购药品所得优惠差价——实际购进价与批发价之间的差额,应作“其他收入”列帐;第二种是用红字冲减药品支出——药品费;第三种是将让利收入直接记入专用基金——事业发展基金;第四种是在药品进销差 At present, there are basically four types of accounting for the treatment of drug revenue: One is the “Hospital Accounting” textbook, “drug purchases are warehoused, and the wholesale price is used for pricing; drugs are transferred to pharmacies for sale, and retail prices are priced; The difference between the actual purchase price and the wholesale price of the procurement of pharmaceuticals should be accounted for as “other income”; the second is to use red letters to reduce the expenditure of medicines—the cost of drugs; the third is to make income Directly credited to the special fund - the business development fund; the fourth is in the poor sales of medicines