医院药品收支核算管理探究-药学论文-论文联盟 关键词：医院药品；收支核算；核算管理 [gap=478]Key words: hospital drugs; accounting of revenue and expenditure; management accounting
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Cashiers may not concurrently hold responsibility for checking accounts, keeping accounting files and casting accounts of revenue, expenditure, credits or debits.
出纳人员不得兼管稽核、会计档案保管和收入、费用、债权债务帐目的登记工作。
Special attention shall be paid to the consistency between the amount of revenue and expenditure as specified in the accounting titles of the entities and the check sheets issued by the Banks.
应注意单位会计科目中所反映的收入、支出款应与银行出具的对账单保持一致。
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