1999年1月1日实施的新的《医院会计制度》规定,制剂收入的核算列在“在加工材料”科目中进行。从目前各医院的制剂室规模来看,规模小的只是对药品的简单再加工,其核算的程序和方法可按新会计制度规定的在总账“在加工材料”科目中设置明细科目“制剂加工”中进行核算即可。但较有规模的制剂加工核算是难以反映出制剂成果的。下面对较有规模的(或制剂业务较为复杂的)制剂 The new Accounting System for Hospitals, implemented on January 1, 1999, stipulates that the calculation of the income from preparations is included in the “Processing Materials” section. From the current hospital preparation room size, only a small scale of the simple re-processing of drugs, accounting procedures and methods according to the new accounting system specified in the general ledger “in the processing of materials” subjects set up a detailed subjects “Preparation Processing ”In the accounting can be. However, it is difficult to reflect the results of preparation for the processing of larger scale preparations. The following is more scale (or more complex preparation business) formulations