论文部分内容阅读
读了《中国卫生经济》杂志1999年第6期发表的《浅谈赊销药品的会计账务处理》一文,很受启发。感到赊销药品的会计核算方法的确是目前医院财务管理需要规范与控制的问题,但笔者认为,王贵法同志所提的会计账务处理方法值得商榷。
Read the “China Health Economics” magazine in 1999 sixth issue “on the account of credit drugs processing account” a very enlightening. I feel that the accounting method of credit medicine is really the problem that the hospital needs to regulate and control the financial management at present. However, I believe that the method of accounting treatment mentioned by Comrade Wang Guifa is debatable.