Quản lý hàng tồn kho rất quan trọng vì là tài sản lưu động có lợi ích lớn trong hoạt động kinh doanh nhưng kế toán hay phạm phải gặp 36 lỗi dưới đây.
1. Kế toán không kiểm kê hàng tồn kho
Kiểm kê là công việc quan trọng nhất của kế toán tồn kho nhưng rất nhiều kế toán lại không kiểm kê hàng tồn kho tại thời điểm 31/12 năm tài chính hoặc không kiểm kê định kỳ hay kiểm kê đột xuất.
2. Ghi nhận hàng tồn kho khi không có đầy đủ hóa đơn
Kế toán ghi nhận hàng tồn kho không có đầy đủ hóa đơn, chứng từ hợp lệ để chứng minh việc nhập hàng tồn kho có thực. Các giấy tờ thiếu như: Biên bản giao nhận hàng,
Biên bản đánh giá chất lượng hàng tồn kho
Thiếu các giấy tờ này, kế toán sẽ rất khó kiểm soát tính có thực của việc giao nhận hàng hóa để lập phiếu nhập kho.
3. Xác định và ghi nhận sai giá gốc hàng tồn kho
Các khoản chi phí liên quan trực tiếp đến hàng tồn kho như: phí vận chuyển, chi phí bốc xếp Thay vì phải ghi vào giá gốc thì nhiều khoản kế toán lại ghi vào chi phí thường.
4. Ghi nhận nhập kho không có hóa đơn chứng từ hợp lệ
Ví dụ như mua hàng hóa với số lượng lớn và mua thiếu nhưng không có hợp đồng; Những khoản mua hàng có hóa đơn từ 20 triệu trở lên nhưng không chuyển khoản mà thanh toán bằng tiền mặt.
5. Chỉ lập 1 phiếu nhập kho
Trong một thời gian dài dù có nhiều lần nhập kho thay vì làm phiếu nhập kho cho mỗi lần nhập thì kế toán chỉ lập 1 phiếu gộp chung các lần.
6. Không đối chiếu thường xuyên
Thủ kho và kế toán kho không thường xuyên đối chiếu sổ sách để phát hiện chênh lệch để có điều chỉnh kịp thời.
7. Chênh lệch kiểm kê giữa thực tế với sổ kế toán
Chênh lệch giữa sổ chi tiết và sổ cái của hàng tồn kho với Bảng tổng hợp nhập xuất tồn.
8. Từng mặt hàng trong bảng tổng hợp nhập xuất tồn bị âm kho
Có các lý do sau: Xuất kho nhưng chưa nhập hàng Xuất sai mã hàng Kế toán không cẩn thận xuất bán hóa đơn cho khách hàng để lấy tiền mặt dù hàng hóa xuất trên hóa đơn là công ty không nhập kho ….
9. Hàng tồn kho trên sổ còn nhưng không còn trên thực thế
Lý do có thể là bán hàng mà không xuất hóa đơn hoặc công ty mua hóa đơn đầu vào của hàng tồn kho để tăng VAT khấu trừ nhưng thực tế không có hàng trong kho.
10. Xuất hóa đơn để giải phóng hàng tồn kho không có thực trong kho
Bằng cách xuất bỏ hoặc xuất hóa đơn để bán hóa đơn kiếm tiền
11. Không xây dựng quy chế quản lý vật tư, hàng hóa
Chưa xây dựng định mức tiêu hao vật tư hoặc xây dựng định mức không phù hợp nên không thể áp dụng.
12. Doanh nghiệp không kiểm tra tình trạng hàng tồn kho
Vào thời điểm cuối năm, kế toán không xem xét và kiểm soát tình trạng hàng hóa có thể dẫn đến hư hỏng của từng loại hàng tồn kho, Vậy nên kế toán cần xem xét các điều kiện lưu kho, bảo quản, sắp xếp tại kho để bảo đảm phù hợp với tiêu chuẩn kĩ thuật.
13. Vi phạm nguyên tắc bất kiêm nhiệm
Doanh nghiệp đang để một người kiêm nhiệm 2 vị trí cần tách bạch là thủ kho và kế toán hàng tồn kho, cũng tương tự như vậy với bộ phận mua hàng và bộ phận nhận hàng.
14. Hàng hóa chưa về đến vẫn hạch toán TK 151
Dù hàng hóa đã thuộc sở hữu và đang trên đường đi, cuối tháng hàng vẫn chưa về đến kho nhưng kế toán vẫn hạch toán trên TK 151. Nếu trong tháng mà hàng đã về đến kho thì sử dụng 152 hoặc 1561 khi nhập kho để hạch toán.
15. Không lập phiếu nhập, xuất kho tại thời điểm nhập, xuất
Nhập và xuất kho nhưng không lập phiếu nhập và xuất kho tại thời điểm nhập và xuất. Hạch toán xuất kho khi chưa ghi nhận nhập kho, điều này dẫn đến tình trạng bị âm kho.
16. Phiếu nhập xuất kho chưa đúng quy định
Phiếu nhập xuất kho gặp các vấn đề như không đánh số thứ tự, viết trùng số, thiếu chữ kí, các chỉ tiêu không nhất quán…. ….
17. Không thống nhất mã hàng tồn kho
Mã hàng tồn kho giữa thủ kho và kế toán kho không thống nhất. Doanh nghiệp cần quy định rõ ràng người đặt mã hàng tồn kho trong quy trình mua hàng và nhập kho.
19. Không chỉ định người được quyền lấy hàng tồn kho
Doanh nghiệp cũng có thể vào kho để lấy hàng tồn kho vì chưa có quy trình nhập xuất hàng tồn kho rõ ràng.
20. Kế toán không ghi chính xác giá trị hàng tồn kho
Giá trị hàng tồn kho nhập kho khác giá trị trên hóa đơn.
21. Kế toán chưa lập bảng tổng hợp
Kế toán không lập bảng tổng hợp nhập – xuất – tồn định kỳ hàng tháng, hàng quý.
22. Kế toán không lập biên bản kiểm nghiệm vật tư
Không lập biên bản kiểm nghiệm vật tư nhập kho, mua hàng sai quy cách, chất lượng, chủng loại… nhưng vẫn hạch toán nhập kho.
23. Ghi số liệu khống
Kế toán thực hiện xuất nhập kho nhưng không thực xuất, thực nhập mà ghi số liệu khống.
24. Biên bản hủy hàng tồn kho không rõ ràng
Biên bản hủy hàng tồn kho không ghi rõ phương pháp kĩ thuật sử dụng để tiêu hủy.
25. Không theo dõi hàng tồn kho giữ hộ
Hạch toán hàng tồn kho giữ hộ vào TK152,1516 mà không theo dõi trên tài khoản ngoài bảng 002.
26. Không hạch toán phế liệu thu hồi
Nguyên vật liệu xuất thừa không hạch toán nhập lại kho.
27. Chưa thống nhất phương pháp tính giá xuất kho
Phương pháp tính giá xuất kho, xác định giá trị sản phẩm dở dang chưa phù hợp hoặc không nhất quán.
28. Kế toán không phân bổ công cụ, dụng cụ theo tiêu thức phù hợp
Phân bổ công cụ, dụng cụ theo tiêu thức không phù hợp, không nhất quán; không có bảng tính phân bổ công cụ dụng cụ xuất dung trong kỳ.
29. Không trích lập dự phòng
Kế toán trích lập dự phòng không đủ hồ sơ hợp lệ, không trích lập dự phòng giảm giá hàng tồn kho hoặc trích lập không dựa trên cơ sở giá thị trường. Lập dự phòng cho hàng hóa giữ hộ không thuộc quyền sở hữu của đơn vị.
30. Trì hoãn xử lý vật tư, hàng hóa thừa, thiếu
Kế toán trì hoãn xử lý vật tư, hàng hóa phát hiện thừa, thiếu khi kiểm kê ( vẫn treo trên tài khoản 1381 và 3381 mà không tìm hiểu nguyên nhân để xử lý).
31. Kế toán không theo dõi chi tiết vật tư
Kế toán không theo dõi chi tiết từng loại vật tư, nguyên vật liệu, hàng hóa…
32. Kế toán không thực hiện đối chiếu với khách
Công việc đối chiếu, kiểm kê, xác nhận với khách hàng về hàng tồn kho nhận giữ hộ không được thực hiện.
33. Không theo dõi hàng gửi bán
Không theo dõi hàng gửi bán khi xuất kho hàng (TK 157) nhưng chỉ viết phiếu xuất kho thông thường mà không kí hợp đồng.
34. Không ghi nhận giá vốn hàng bán cho hàng gửi bán
Hàng gửi bán đã được bán nhưng vẫn để trên TK 157 mà chưa ghi vào giá vốn hàng bán.
35. Hàng hóa ứ đọng không xử lý
Hàng hóa, thành phẩm ứ đọng, tồn kho lâu với giá trị lớn chưa có biện pháp xử lý.
36. Giá mua cao hơn giá thị trường
Doanh nghiệp và kế toán không quản lý chặt chẽ khâu mua hàng, bộ phận mua hàng khai khống giá mua.
Tổng kết
Để giảm thiểu sai sót trong công việc, tiết kiệm thời gian cũng như đơn giản và tự động hóa quy trình nghiệp vụ trong quản lý tồn kho các doanh nghiệp nên sử dụng Phần mềm quản trị doanh nghiệp ERP SAP Business One có tính năng quản lý tồn kho hiệu quả hoặc một giải pháp chuyên quản lý tài sản và tồn kho như Phần mềm quản lý tài sản Vietsoft EcoMaint
Du Heng was not very used to the taste of French food, so he ate intermittently while listening to Feng Su explain the characteristics of each dish.people Du Ping s mind was clear again, and he couldn t help but start to take a closer look at the big crawling ball.
Captain Zhang s quick and accurate answer made her think that what just happened might be her hallucination after dozing off.Although it can t completely replace the anesthetic, it still has a certain effect on reducing your pain perception.
Department awards, hospital awards, and city awards , the provincial evaluation of advanced people, and even participating in the selection of outstanding young and middle aged traditional Chinese medicine practitioners in the country, have they all changed their qualifications The anger in Guan Bo s eyes was once again ignited by his juniors, and the aggrievedness in his heart once again The unobstructed brightness, the last bit of reason in my heart, has become shaky.
Seeing nothing in the office, he wanted to find everyone again Du Heng, who was doing the work, looked at the cases in front of him again, Come on, everyone, I have a very interesting case.Can it be cured It can be cured. Zhang Dewen breathed out gently, Xiaoguan is awake now.
He nodded, said nothing, and turned around to leave.After signing, Du Heng asked, Then Director Gao and Dr.
When the branches of several big trees are intertwined, they block the sunlight that burns the skin, making it become dots, and also give this green land , bringing a rare touch of coolness in summer.When Du Heng said this, his expression became a little more serious, Cinnamon is a magical product that induces fire to return to the meridian, and Chuanxiong is a panacea for treating headaches, which exactly solves the patient s problem.
He was fined 500 yuan. Moreover, the monthly bonuses of Deputy Director Lu and Dr.Wolf Wild boar then what Du Ping didn t know what it was, so he could only slowly raise his head and look forward.
He didn t know what was wrong, but when he saw Du Heng, especially after hearing Du Heng s dialectical thinking, he liked the young man in his heart, but for no reason, he felt a sense of resistance.Gong Daoyang shook his head and said seriously, Your sister and I have told you what happened that day.
They had to call the teacher a teacher. Now that they were being lectured, they could only endure it.Off topic Ten thousand, friends, continue to ask for monthly votes, Du Heng glanced at Du Jun s wife on the kang, and then pulled her Du Jun walked outside the door and said softly, My sister in law is very weak now and has been possessed by evil spirits.
She knew that Du Heng was not a stingy person and had excellent professional knowledge, so there must be a reason for saying so.Because Du Heng had used the differences in theories between the two parties in advance, he had already laid an ambush, and what Du Heng said was logically self consistent.
Now you have something to eat and have a good rest.The young woman didn t know who Du Heng was, but seeing a large group of people following Du Heng, she felt very nervous.
Duda, I m coming in. With that said, Gong Daoyang opened the door of the room.Even though she was not in good health, she took Du Xueting to play in the mountains early the next morning.
degree of Tao. The junior didn t hold on, and pushed back obediently.I might as well come tomorrow morning in the name of visiting his wife, and then I can act according to the circumstances.
He will definitely not delve into why you left. Guan Bo took a few sharp breaths and asked the last question, Then what will the teacher do if he finds out about this Will it make the teacher unhappy The junior was a little anxious and said in an urgent voice, So this matter must be done quickly.Du Heng also responded with a smile, Not to mention that I am a doctor myself.
However, the two brothers just glanced at each other, turned around in tacit understanding, and walked to the car.Therefore, no matter from which aspect, it is reasonable to inform myself of the cancellation of this competition yesterday and at the latest at night.
Instead, he frowned and shook his head slightly. And this shake of the head made the couple s hearts suddenly sink.However, if the Yangming Stomach Meridian is deficient in heat, it is not possible to use warming therapy.
Li Qin didn t force it, and made an appointment to wait for Director Jia to get ready, then have dinner together, and then left in a hurry.There were films for reference and after inspection, Du Heng determined that this patient s problem was similar to Feng Su s.
But the final decision still depends on the results of the biopsy.A person with a brain full of bubbles can understand, but a group of brains with brain bubbles all have bubbles, which is more difficult to encounter.
When everyone turned around, they saw that Du Jun s wife had stood up and put her The mother in law was pressed under her body, laughing and greeting the ancestors, and then slapped her with a big mouth, and not only slapped her, but also scratched her.Supplement some nutrition, but we stopped him. Du Heng raised his brows and nodded lightly, This was my mistake.
He turned around and asked Director Zheng, Director Zheng, have we made a backup plan in this regard Is it still too late to move indoors now Everyone No one spoke, everyone looked at Director Zheng.Moreover, under the guidance of Du Heng this year, the child has become a lot more stable, so at this time, Du Yi s requirements , and he didn t refuse.
But you knew that there would be a competition tomorrow, but today you suddenly came to our hospital, gave us a showdown, and trampled our entire hospital to show your level.After entering the consulting room and sitting down, Du Heng wanted to know the details quickly.
So everyone basically didn t listen to what he said, but all looked at each other with different expressions.
Especially for this kind of half dead person, the fear in his heart couldn t help but emerge.In confusion, he turned to the doctor who got off the ambulance and asked, Did you write down the wrong case, or did you treat the wrong patient The doctor in the ambulance was also confused.
As for the second point, the problem of uterine contraction.
Du Heng looked at the two Someone asked, Was it a natural birth How was the birth Du Jiang was a little dumbfounded.Wang Zhenzhen smiled and said goodbye to the child and walked out of the office.
Then don t be stunned and write quickly. Oh. Wu Buwei almost jumped for joy. During this period of time, to be honest, he was a little bit discouraged by Du Heng.People who are close to each other call him by his nickname, and few people call him by his name.
At that time, Ma Zichen went to greet a certain Uncle Su and introduced him as the section chief of the Personnel Department of the Third Hospital, and Zhang Jinlian was also there.But when I reached the intersection in front of me, I suddenly started to feel pain.
It s parked in the backyard. Senior brother, do you want to use it I ll give you the key.But his wife never cared about him. She said she had a massage, but she didn t want to take care of her urine and urine, and she always smelled bad.
Bah. After spitting out the residue in his mouth, Du Heng looked ugly and hesitated whether to say it.If I go to the counselor, I can t even get a call. You don t know, Director Li goes to the outpatient clinic twice a week, each time only in the morning, and then goes back to the ward in the afternoon.
Dean Song will be able to work normally tomorrow. Du Heng asked the two of them to sit down and returned to his desk.Deputy Director Xu, you must have heard this clearly.
It s hard to make as much money as before. This time my uncle is on your side and I will test what you like.But his uncle couldn t stand it any longer and got a little angry.
Du Heng cleared his throat, and Ma Zichen next to him had already filled his glass of wine.That won t work. You are also the director of the health center now.
If it is heavier, you may sprain your ankle. If it is heavier, you may break your calf.Du doesn t have a girlfriend yet, and he has a formal job, which is very good.
About common diseases, from physical examination, to pulse diagnosis, to medication prescription, about ten hours of content have been prepared.Du Heng was looked at in confusion, Why are you looking at me Ma Zichen moved his mouth and reached out to hold the corner of his mouth, Brother Du, what s wrong with you Du Heng touched the corner of his mouth and then felt There is another circle of small blisters at the corner of the mouth.
You don t know if you do this, the patient will Very uncomfortable I don t know what I was thinking at the time.After getting the medicine, Du Heng took the medicine and went to the decoction pharmacy at the back.
From then on, he had no memory and never entered the confinement room again.She is beautiful on the one hand, but mainly because this woman makes her feel particularly at ease, and she feels like she is getting along with her life.
The on site interlude is over, and the leaders continue to hold on site office meetings.Wang Lili straightened her body and passed by the woman without even looking at her.
In the past, there was no one there, or there were only a few people, so he didn t think there was any problem.Du Heng couldn t understand. How did the three of them get together when they were more than ten years apart in age But this idea disappeared as soon as it happened.
The extent of recovery in the end depends on the patient himself.Back in the car, Du Heng didn t rush to drive back to his work, and called Dong Yuezhang again.
Compared with outside clinics or pharmacies, it is actually much cheaper.Don t say you re sorry. Ask questions carefully and argue seriously.
Wu Buwei responded and got up to get the needle kit.Uncle Zuo, don t be in a hurry, I have one more thing to talk about.
A generous customer like Du Heng 85, this set, and this set, and that set over there, each one according to my girlfriend s figure.Although diabetes syndrome can be divided into upper, middle and lower three eliminations, for the old lady s condition, there is no need to divide it too carefully.
When I married Du Ping, it was when Du Heng was in elementary school.Wu Buwei walked to his desk and picked up the journal, Madam, let s not talk about other aspects.
Of course, the same goes for other doctors who came in to gain experience.Second, the most dangerous part of this treatment was that it was only the beginning of the acupuncture session.
Xu Pinglin complained that Du Heng behaved like a miracle doctor , but these people already believed that Du Heng was a miracle doctor.This direct admission of his mistake is enough to calm him down.
Seeing Wu flee in embarrassment, Du Heng smiled with satisfaction.After changing his father s diapers and clothes, Bao Mi pushed the wheelchair over and struggled to move his father into the wheelchair.
They only want rights and positions, but not obligations and responsibilities.Fainting, accompanied by unconscious convulsions, its treatment methods are basically the same as those for Zhang Xi, but there are still differences.
This woman recently got divorced and made a fuss, which is a bit difficult to deal with.
The next big catastrophe is to come, Gu God should break the seal one step earlier than Wu God.Dongfang Wanrong expressed her doubts.Big Even if the wizard can block it back, let alone the witch god has broken free from the seal further, the power he can reach now is far from what it was when he first broke the seal.
Although I don t know if Xu Qi an has left, or if the leader of the Gu clan will return to check the situation, Liuli Bodhisattva is not panicked at all.After the divine master let out a chuckle, Meng Jingzhe saw a blur in front of his eyes, and he returned to the divine master s bedroom again.
Xu Qi an said angrily How to perfect the formation Shen Shu looked at him and said without expression The Buddha called you the gatekeeper just now.Immediately, his original position was replaced by a black hole.
Soon, please get on your soul.The aura of the masked man changed, and the sword in his hand also changed to the one used by the soul before his death.She ended up like this now because she wanted to frame Axi, Axi was just fighting back, Meng Jingzhe didn t think there was anything wrong with Axi.
The holy land of the demon race may even become the holy land of all races.All Protoss no longer have the slightest scruples.Meng Jingzhe felt sad for a while, for some reason, when he looked at such a protoss, he didn t feel like a protoss, but more like a demon he had seen before.
At this time, the Buddha disappeared strangely and appeared behind Xu Qi an.so I don t have a deep understanding of the matter.
From Yin and Yang value 10 After hearing this, the evil god felt panicked at first, but then he suddenly said, What s the use of delaying your time, can you wait until the next helper He thought clearly, Now in this holy mountain, there are not many people who can pose a threat to him, The Meng Jingzhe in front of him is one, Jing and Jianzun who fell into Zhenmoyuan are the same, and the person in the sword mound wants one.
Don t be so troublesome Xu Qi an looked down at the huge abyss, I will let them come out obediently for half a quarter of an hour.At this time, Meng Jingzhe only had one thought in his mind So her name is Axi.
In a year, he was already a half step martial god.While Asuro was excited, recalling the past, he just felt like a dream.Gradually, Ye Shenglan only felt a lot more relaxed.
But Meng Jingzhe had seen all three of them, even if they were very similar portraits, he could tell that the woman in that portrait was not Axi, but another person.I dare to let you go, do you really dare to leave Meng Jingzhe asked.
There is no witch god religion in Northeast China.Huaiqing said the shocking news in a flat tone.Not to mention the impulsive and violent vertical eyed boy.
Those who were about to climb up to the shore suddenly felt a heavy weight on their bodies, and no matter how hard they struggled, they seemed unable to get up.Overturned bottle Meng Jingzhe was once trapped by the Sky Turning Bottle, so he naturally knew how powerful the Sky Turning Bottle was, so he immediately threw a large handful of Yinzhisha.
You are not human yet, so you don t understand yet.The Longevity Valley branch has been hidden from the world for too long.
There is sadness and relaxation.It s a pity because from this moment on, Xu Qi an s story has come to an end, and I have to say goodbye to everyone.Meng Jingzhe silently opened the system mall, browsed inside and exchanged for another bundle of gray bamboo.
Nine tailed Fox forcibly held back his respect, finding reasons for his trembling just now The descendants of gods and demons are more sensitive to powerful gods and demons.He regained his consciousness at this time, and wanted to check the master s situation, but unexpectedly saw a phantom in the shape of a rabbit on the master s body.
Why did you come here It s because of God.Axi said naturally.Is it because you haven t got them all together, or are you reluctant to part with Ye Xi and want her to go through a normal cycle of life and death Meng Jingzhe asked.
And in front of him, a black and white phantom gradually appeared.Their hair was as hard as steel.They had two heads on their shoulders, and each head had four scarlet red monkeys.
Roaring angrily, I never expected that in front of the Valkyrie, as one of the most powerful existences since the beginning of the world, he would be so vulnerable.All the wizards can only survive if they gather in Jingshan City.
Jianzheng didn t speak any more, but the sound of incantations came from Huang s long horn.Then came the second letter, the third letter and the fourth letter.
In a hurry, Meng Jingzhe threw back a large pile of talisman arrays and other objects, temporarily blocking the masked man.Before the time of Mao, the sky was dark.The east is already exposed, and outside the Meridian Gate, all officials gather.
Before the stinky man fled, the vixen knew that the big deal was over.Then come back.Not coming back.Li Miaozhen shook her head and looked at the young man Little devil, be a good person from now on, steal when you are young, and rob when you grow up.
mouth.It s okay, she s just resting for a while, it won t prevent you from absorbing all the Pixiu primordial spirit.In the western sky, three streamers of light whizzed towards them, they did not approach, they watched from afar, waiting for the opportunity to move.
In the beam of light, the figure of the supervisor slowly descended.Follow the plan and implement the second plan.Huang coldly snorted I underestimated you, but even so, you are just lingering on for a while.
Heng Yuan was stunned for a moment.Before he could respond, Panshu put his hands together, closed his eyes, and said with a smile, You have found your way, congratulations Heng Yuan did not refuse, put his hands together, and bowed in salute.
The fire cannot be big, otherwise it will be easy to burn the bottom and the sheep blood will be scrapped if the fire is too small, it will not be boiled easily even if the firepower is moderate, if you are not careful and stir slowly, you will still burn the bottom, so Du Heng is We have prepared for a protracted war.
Every time it is used, the dose must be well controlled.In this way, you will be directly removed from the limelight.
From the time he was transferred to the health center, what is your name, Director Du , is always a name that cannot be avoided at the dinner table in our family.But nowadays, there are so many pesticides in the fields, and at some point, all the sheep that you have worked so hard to raise will be scrapped after just one trip out of the house.
Wang Qingpeng smiled and said, Doctor Du, your wife is so kind, she actually came all the way to the hospital with you.Gong Daoyang looked at the house with closed doors and windows, and asked Du Fei s father in a low voice, And a person like him is so courageous.
If you believe me, believe Du Heng, and agree to let Du Heng treat you, then I will go to the hospital now and let them handle it.Du Heng asked, Is the patient s diet regular Did you drink or anything Xu Pinglin shook his head depressedly, This patient is an office worker in a government agency.
Yu Haiting adjusted his mood and went directly to greet him, Everyone, I am Yu Haiting, the deputy director of the health center.Although Du Heng did not criticize them harshly, his sighs were full of disappointment and contempt, which made their originally calm hearts twitch.
However, starting from the gate of the Provincial Traditional Chinese Medicine Hospital, it s very quiet.Brother, I must listen to you. Let s talk about business first.
Gong Daoyang ignored the village director and just lowered his voice and said, I will go in first to check the situation.Communication between Zhang Dewen and the director of the psychiatry department He was very involved and asked detailed questions, and the hour flew by in the blink of an eye.
The resting area between the surgical inpatient department, the internal medicine inpatient department, and the orthopedic inpatient department is a place lined with green trees.Zhang Dewen s face was a little dark, and he was in a very unhappy mood.
Please, you must save my wife. Listening to the man s sincerity Yes, but with a trembling voice, Du Heng wanted to say something, but he felt uncomfortable holding his hand.He still had a lot of distrust for the uncle he had just met.
Xiaoya, don t worry, what do you want to eat My uncle is treating you.After hearing what these people said, and adding the results of his observation just now, Du Heng felt very fast.
Instructor Huang didn t want to hear these nonsense, he stared at the doctor He asked, Doctor, can this disease be cured The doctor pondered for a moment, As long as the recovery can be stable, there will generally be good improvement.Cancer The man continued Unable to maintain his peaceful and gentle state, he screamed out loud.
So as long as he exerts his strength, he will become staring and grinning.But when I came at noon, I felt that Duda had really successfully detoxified and behaved like a normal person.
But when it comes to your own future, how can you avoid chaos It was the same community as yesterday evening, and my father in law brought me in.I made a call this morning. The doctor here said that your Uncle Bai s condition has not changed much.
Isn t there a saying that good things come in hard times, and there are a few twists and turns, which means that my dad will definitely recover.He himself discovered that he really likes children, especially such cute children.
Who wouldn t be happy to receive money Don t say that, I m the one who took your money and worked for you.Du Heng was fast enough, but he completely underestimated the determination of a madman and underestimated his influence of millions of Internet celebrities.
Du Jun was dumbfounded, but Du Heng and Du Ping were almost happy.Not to mention being cured by three doses of medicine, even by taking medicine at thirty, it was better than lying in bed and waiting for three months and half a year.
Then he looked at Dr. Zheng and said, I hope they don t use this sentence again you have the final say on your patients, because you can t decide on the patient.More, it is better to do ideological work for Du Heng, let him not have any opinions on the district and the health center, and let him develop the health center properly, and the district also They will do their best to help Du Henglai develop the health center.
I was too lazy to go out for fun, but suddenly I took up the banner of the reputation of traditional Chinese medicine in the province.But the moment he finished speaking, he was determined Panic finally appeared in his crazy eyes.
They will eventually pay for their actions. When Du Heng lets go While talking on the phone, Wu Shengnan also came out with food, He was caught Du Heng reached out to take the food and put it away, I caught him, a sophomore in high school.Du Heng saw the signs that Gong Daoyang was moving and immediately continued, Brother Gong, you are not the only one in your institute.
Please tell me carefully. Du Heng smiled and said, I never tell lies about my profession.As he said that, Wu Shengnan was still worried about Li Qin and Feng Su, But if the director is changed, will it affect you and Su Su Li Qin Sighing, looking a little absent minded, I m okay, there should be nothing wrong, but it s hard to say for Su Su.
It seems to be using traditional Chinese medicine, but it actually uses the ideas of Western medicine.As a favor, take Section Chief Song down to get some medicine.
Du Ping also seized the opportunity and kept scolding him until his mouth was dry and he didn t stop.But who knew that Du Heng hid for a while. Just when everyone was stunned, Du Heng said to Zhang Dewen, Mr.
