Chinese pharmacy price adjustment how to do the accounts

Pharmaceuticals are indispensable material conditions for the prevention and treatment of diseases, and are important materials related to the national economy and people's livelihood. With the continuous development of the commodity economy, the phenomenon of price adjustment of medical drugs has appeared frequently. For these adjustments in the accounting treatment of drugs, the new hospital "accounting system" provides: value-added debit "pharmacy (library) drugs", credit "drug expenditures - other costs" processing The accounting entry for impairment is reversed. More than two years of practice has proved that this accounting method has many disadvantages. As we all know, the price of drugs and price adjustment is generally unified by the state regulations. Inventory of drugs due to price changes caused by the value of the increase or decrease in changes, not the achievements of drug operators and faults, but also with the business expenses incurred in the drug business has nothing to do. The value of value-added drugs to reduce the "drug expenditure" in the "other costs", on the one hand, easy to cause contradictions in the handling of accounts: due to the "drug expenditure" account.

Pharmacy accounts

Inventory:

Borrow: Inventory goods (valued according to the invoice or warehousing list)

Taxes payable - VAT payable - input tax

Credit: Accounts payable (silver stock)

Cost of goods sold, according to the actual number of units sold, the unit price of the first-in-first-out (FIFO) method or the moving weighted average (MWA) method.

Operating expenses secondary accounts generally include the following five aspects:

1. Product self-sale costs: including packaging, transportation, handling and insurance costs that should be borne by the enterprise.

2. Product promotion costs: in order to expand the sales of the enterprise's goods and promotional costs incurred: exhibition costs, advertising costs, operating lease costs (the cost of renting counters, equipment, etc., for the expansion of sales, excluding finance leases), sales service costs (the cost of providing after-sales service, etc.).

3. Sales department costs: generally refers to the sale of the enterprise's goods and specialized sales organizations (including sales outlets, after-sales service outlets, etc.) of the wages and benefits of employees, similar to the nature of the salary costs, business expenses and other operating expenses. However, the sales department within the enterprise belongs to the administrative department, the expenses incurred, not included in the operating expenses, but included in the administrative expenses.

4. Entrusted sales costs: mainly refers to the enterprise entrusted other units to sell on behalf of the entrusted sales commission paid in accordance with the provisions of the sales contract.

5. Commodity distribution enterprises in the purchase of goods costs: refers to the commodity distribution enterprises in the purchase of goods in the process of transportation costs, loading and unloading costs, packaging costs, insurance, reasonable loss in transit and storage before the selection of the finishing costs.

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