医院负债经营中药品帐务处理的探讨

医院采购的药品完成验收入库、出库、销售一整套程序后,药品的发票等结算凭证迟迟未到。对于这类情况如何核算,现行《医院会计制度》未曾涉及到。笔者认为,对于此类业务较少的医院,平时可以不做记录,月末结算发票到支付药款时按零售价借记“药品——药库药品”科目,按进价贷记“银行存款”科目;按其差价贷记“药品进销差价”科目。为了与一般账务处理程序保持一致,到     

权责发生制与应收在院病人医药费的核算

《医院财务制度》第三章第十五条要求 ,“医药费用原则上当日发生当日入账 ,并及时结算” ,《医院会计制度》明确要求会计核算采用权责发生制。与此同时 ,在《医院会计制度》会计科目使用说明第１１１号科目“应收在院病人医药费”的核算方面强调指出 :医院向住院病人收取医药费时 ,借记本科目 ,贷记“医疗收入”“药品收入”科目。住院病人办理出院手续 ,结算医药费时 ,借记“现金”、“银行存款”、“预收医疗款”等科目 ,贷记本科目 ;如果住院费用大于预交金 ,按预交金额 ,借记“预收医疗款”科目 ,按补交金额 ,借记“现金” ,“银行存款…     

如何正确核算医院的出包工程

现行医院会计制度规定：医院出包工程，按规定预付或结算承包单位工程价款时，借记“在建工程（××工程）”，贷记“银行存款”等科目。工程完工交付使用，增加固定资产价值的，按工程的实际成本借记“固定资产”，贷记“固定基金”科目，同时，借记“专用基金——修购基金”等科目，贷记“在建工程”科目。     

医院负债经营中药品账务处理的探讨

医院采购的药品完成验收入库、出库、销售一整套程序后,药品的发票等结算凭证迟迟未到.对于这类情况如何核算,现行<医院会计制度>未曾涉及到.笔者认为,对于此类业务较少的医院,平时可以不做记录,月末结算发票到支付药款时按零售价借记"药品--药库药品"科目,按进价贷记"银行存款"科目;按其差价贷记"药品进销差价"科目.为了与一般账务处理程序保持一致,到下月初用红字作相同的记账凭证,将上笔分录冲销.要想做好药品的核算和管理工作,首先应解决其核算工作中存在的问题.在现行<医院会计制度>中不妨增设"暂估药款"这个科目,以便核算药到而结算凭证未到的情况(对于其他材料的核算可以增设"暂估材料款"科目核算等).现举例说明"暂估药款"科目的使用方法:     

新财务会计制度下加强药品信息管理的思考

新《医院会计制度》对公立医院药品核算作出了按进价核算的规定,并取消了"药品进销差价"科目。在"零售价核算法"模式下,药品销售成本结转主要是按照药品销售额和综合差价率计算确定,而新《医院财务制度》明确药品按实际进价进行会计核算。针     

药品零差率下医院收费核算方法必须转换

医院药品零差率销售试点已经启动,但现行《医院会计制度》（以下简称《现制度》）规定的“售价核算”方法已不能适应,必须转换成“进价核算”。     

对新《医院会计制度》“药品进销差价”科目的探讨

新《医院会计制度》规定:医院药品核算设置“药品”和“药品进销差价”两个总账科目,药品按零售价进行核算,实际购进价与零售价之间的差额即为药品进销差价。“药品”设“药库药品”、“药房药品”两个一级明细科目,“药库药品”设“西药库”、“中成药库”、“中草药库”3个二级明细科目;“药房药品”设“门诊药房”、“住院药房”、“中药房”3个二级明细科目;“药品进销差价”总账科目,下设“西药进销差价”、“中成药进销差价”、“中草药进销差价”3个明细科目。     

改进医院固定资产核算方法的建议

根据现行会计制度 ,医院的固定资产核算采用平行核算的方法 :购买固定资产时 ,借记“固定资产” ,贷记“银行存款”或其他相关科目 ,同时借记“修购基金” ,贷记“固定基金” ;固定资产减少或报废时直接借记“固定基金” ,贷记“固定资产”。医院对使用中的固定资产不计提折旧     

浅析新《医院会计制度》对资产类科目会计核算的影响

一、药品与药品进销差价的变动 原会计制度对药品采用售价进行核算,其售价与进价的差额在“药品进销差价”中核算,而新会计制度取消了进销差价科目,以顺应新医改提出的药品零差价销售的需要。     

析药品综合差价率

《医院财务制度》第二十八条规定 :医院“月末按当月药品销售额和药品综合加成率 (或综合差价率 )计算药品销售成本” ,综合差价率的计算公式为 :药品综合差价率＝ (药品进销差价期初余额 本期药品进销差价贷方发生额 )÷ (药品期初余额 本期药品借方发生额 )×１００%根据有关的会计科目使用说明 ,需要借记“药品”科目的会计事项有 (不包括药库药房间相互调拨 ) :１．外购 (或自制 )药品入库２．库存药品盘盈３．药品售价上调是否要把上述三项内容均计入“本期药品借方发生额”来计算药品综合差价率 ?下面作一分析。按照管理的基本要求 …     

Calcium intake in the elderly: validation of a dietary questionnaire

Epidemiological studies of calcium and osteoporosis have been hampered by the lack of a suitable tool for assessing calcium intake. This report describes a new frequency and amount questionnaire for measuring present and past calcium intake in the elderly. The validity of the questionnaire was tested against two commonly used standards of dietary assessment, five-day duplicate diets and seven-day weighed dietary inventories. The resulting correlation coefficients were, respectively, r = 0.76 and r = 0.69, while that for repeatability was r = 0.84. Furthermore, the questionnaire categorized subjects into thirds of the distribution of intake with almost no gross misclassification. It is suggested that the present findings may be extended to the majority of normal, healthy elderly subjects, implying wide application for the questionnaire in the assessment of calcium intake in the elderly.     

Self-reported health problems among Swedish miners one year after unemployment

Unemployment is considered to be a public health concern sincedeterioration in the health of the unemployed is often anticipated.However, for some groups, such as miners, unemployment mightimprove health due to a cessation of potentially harmful occupationalexposures. This study evaluates the health of 79 miners in oneSwedish iron-ore mine, and 226 age-matched controls from thegeneral population, during one year after the closure of themine. The participants received a questionnaire regarding medicalhistory and subjective symptoms at the beginning of the studyperiod, and after one year. Statistically significant negativeeffects on self-reported health attributable to unemploymentwere not found, although neuropsychiatric symptoms were morecommon among the unemployed miners. The miners reported a statisticallysignificant improvement in grip force (p=0.031). They had asignificantly higher prevalence of symptoms associated withmining related exposures when compared with the population controls;pain in the upper extremities [relative risk (RR)=2.27, 95%confidence interval (Cl)=1.44–3.59), back pain (RR=1.84;Cl=1.237–2.75), vasospastic disease of the fingers (RR=2.05;Cl=1.18–3.57) and obstructive respiratory symptoms (attacksof dyspnea and wheezing: RR=3.67; Cl=1.167–11.6).     

Excès de cas humains et animaux de tularémie en France au cours de l’hiver 2007–2008 : émergence ou phénomène isolé ?

Context

Tularemia is a zoonosis affecting humans and hares in France. We describe the results of surveillance in both species, in 2007 and 2008.

Methods

Human tularemia cases are mandatorily notifiable in France since 2003. In hares, surveillance relies on volunteer hunter associations in all districts of the country. Data from mandatory reports and volunteer surveillance in 2007/2008 were analyzed and compared with previous results.

Results

In 2007/2008, 144 cases were reported in humans and 117 cases in hares. This was a 100% increase compared to previous years. Human cases differed from those of previous years only by the frequency of contact with breeding animals. Human cases without any documented risk exposure were also more frequent.

Conclusion

An increase of tularemia cases occurred in 2007/2008 in both species. Complementary studies are needed to identify the species reservoir in France to understand the causes of this peak of cases.     

Occupational health hazards in mining: an overview

This review article outlines the physical, chemical, biological, ergonomic and psychosocial occupational health hazards of mining and associated metallurgical processes. Mining remains an important industrial sector in many parts of the world and although substantial progress has been made in the control of occupational health hazards, there remains room for further risk reduction. This applies particularly to traumatic injury hazards, ergonomic hazards and noise. Vigilance is also required to ensure exposures to coal dust and crystalline silica remain effectively controlled.     

Manufacture and use of nanomaterials: current status in the UK and global trends

This paper provides an overview of the production and use of nanomaterials (NMs), particularly in the UK. Currently, relatively few companies in the UK are identifiable as NM manufacturers, the main emphasis being the bulk markets in metals and metal oxides, and some niche markets such as carbon nanotubes and quantum dots. NM manufacturing in the UK does not reflect the global emphasis on fullerenes, nanotubes and fibres. Some assumptions have been made about the types of NM that are likely to be imported into the UK, which currently include fullerenes, modified fullerenes and other carbon-based NMs including nanotubes. Many university departments, spin-offs and private companies have developed processes for the manufacture of NMs but may only be producing small quantities for research and development (R&D) purposes. However, some have the potential to scale up to produce large quantities. The nanotechnology industry in the UK has strong R&D backup from universities and related institutions. This review has covered R&D trends at such institutions, and appropriate information has been added to a searchable database. While several companies are including NMs in their products, only a few (e.g. manufacturers of paints, coatings, cosmetics, catalysts, polymer composites) are using nanoparticles (NPs) in any significant quantities. However, this situation is likely to change rapidly. There is a need to collect more information about exposure to NPs in both manufacturing and user scenarios. As the market grows, and as manufacturers switch from the micro- to the nanoscale, the potential for exposure will increase. More research is required to quantify any risks to workers and consumers.     

深圳公立医院管理体制改革制度设计

深圳公立医院管理体制改革实行政事分开、管办分开,在理事会架构下按法定机构模式组建市医管中心,落实公立医院运营管理自主权.作者从当前公立医院管理体制的弊端入手,介绍了深圳市进行公立医院管理体制改革的基本思路及改革方案设计的主要举措,深入剖析了的改革方案的特点,并对改革效果进行了预测.     

Effects of nitrogen dioxide on red blood cells of rats: Changes in components of red cell membranes during in vivo exposure to NO2

Red cell membranes, prepared from red blood cells of rats exposed to 4, 10, or 20 ppm nitrogen dioxide (NO₂) for 1 to 10 days, were examined for evidence of changes in membrane components. Appreciable changes were not found in contents of phospholipid and cholesterol during exposure to 10 ppm NO₂. By contrast, protein content altered with the time of exposure. Moreover, changes in protein composition were observed by employing sodium dodecyl sulfate — polyacrylamide gel electrophoresis. Twenty-four-hour exposure to NO₂ at the concentration above 10 ppm resulted in a marked increase in the percentage of lysophosphatidylethanolamine (LysoPE) to the total phospholipids. The prolonged exposure to 10 ppm NO₂ gave rise to a further increase in LysoPE, whereas the percentage of phosphatidylethanolamine (PE) showed a gradual decrease. A 1-day exposure to 4.0 ppm NO₂ also caused an increase in sialic acid content and decreases in those of PE and hexose. In addition to contents of these components the percentage of LysoPE increased 5 days after exposure and the elevated values were maintained up to the end of exposure period. These results demonstrate that red blood cells in circulation exhibit different membrane properties in terms of lipid and carbohydrate composition during 10 days of exposure to 4.0 ppm NO₂.     

Investigating clusters in the workplace and beyond

Clusters of disease are common and occur in the workplace and in the general community. They often arouse considerable concern among the population. Investigations have sometimes lead to exciting new knowledge, but in general the investigation of clusters is difficult and often unrewarding, especially for community clusters. In the workplace, investigations are more likely to find associations and even new causes, but still many clusters remain enigmatic. Despite this, there are many reasons for investigating clusters, including allaying community concern and identifying uncontrolled exposures. A structure for investigating clusters in the workplace is suggested.