《中国卫生经济》1996年第5期发表赏启疆、王朝晖二同志撰写的“药品、材料优惠价的帐务处理”一文使人颇受启迪,获益匪浅。但尝文把优惠价所得这部分记在“其他应付款”中,分别设置“药品优惠”、“材料优惠”两个二级科目。这种核算模式是值得商榷的。 殊不知,现行药品优惠价是药品生产厂家或经营单位为自身利益给予买方一定额度的折扣、让利的一种促销手段,是供方给予医院一定的优惠,并且另开红字发票,据此减少货币 “China Health Economics,” issued in the 5th issue of 1996, the two articles written by comrades Qi Kai Jiang and Wang Chaohui, wrote “The Accounting Treatment of Preferential Prices of Drugs and Materials”, which made people very enlightened and benefited greatly. However, the article recorded the portion of the discounted price in “other payables” and set up two sub-subjects, “pharmaceutical concessions” and “material concessions”. This accounting model is debatable. As everyone knows, the current preferential price for drugs is a kind of sales promotion method that allows pharmaceutical manufacturers or business units to give buyers a certain amount of discounts and concessions for their own benefit. It is a certain preferential treatment given by the supplier to the hospital, and another open invoice is issued to reduce the currency accordingly.