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在基层单位的医务室,一般只有一、二个医生,有的单位有专人保管药物,有的单位是医生代管,加之平时处方多,过帐多,药物帐难与财务部门核对.针对这种情况,我们设计了一种供医务室专门使用的“药物核算表”.以表代帐,核算极为方便. 该表一式两份,一份由财务部门入帐,一份由医务室存查.本期购进栏指核算期购入的药物,凭发票入帐,必须与财务部门入帐数相符.本期消耗栏指核算期消耗的药物,凭处方或出售药物的发票入帐,与财务部门支出数相符.上期结存十本期购进一本期消耗=本期结存.本期结存栏的总金额必须与财务部门余额相符.如药物有进销差价,一律按零售价,差价由财务部门另设科目核算.本表不予反映. 使用该表的优点:1.一目了然,方便易学.2.按期结算,如有差错、漏洞便于查找核实.3.结算期机
In the basic unit of the infirmary, generally only one or two doctors, some units have someone to take care of drugs, and some units are doctors escrow, combined with usual prescriptions, posting more, difficult to check with the financial accounting department. In this case, we designed a “medical checklist” specifically for use by the medical office. "It is extremely convenient to have a checkout on the form, and the check is made in duplicate, one from the finance department and one from the medical office The current purchase bar refers to the accounting period purchased drugs, with invoicing, must be consistent with the accounting department of the financial sector current consumption section refers to the consumption of drugs during the accounting period, with the prescription or sale of drugs invoices, With the financial department spending the same number of the previous period of the balance of the purchase of a current period of consumption = the current balance of the current period balance of the total amount of the balance must be consistent with the financial sector.If the drug has underwriting difference, all at retail price, the difference By the financial department to set up another account accounting.This table will not be reflected.The advantages of using the table: 1. Clear at a glance, easy to learn .2. Schedule settlement, if any errors, vulnerabilities easy to find and verify .3.