业务场景：
1月份进口入加原料一批：数量100，汇率8，单价1美元，合计，800
2月分到票后，数量100，汇率：9，单价2美元，合计，1800
系统会生成800元的APT调整单，这个数据也没问题；
我的会计分录是：
1月分：
[tr] [td=138]借：材料800
[tr] [td]贷：应付暂估800
2月分：
[tr] [td=138]借：应付暂估1800
[tr] [td]贷：应付账款1800
[tr] [td]借：材料800
[tr] [td]贷：应付暂估：800
现在问题了，此业务我已经到票了，但应付暂估中总账余额还有-200元的金额怎么处理掉；
[tr] [td=138]应付单 [td=64]序号 [td=64]数量 [td=64]币别 [td=64]汇率 [td=89]不含税单价 [td=64]税率 [td=64]含税单价 [td=98]不含税金额$ [td=72]价格格计 [td=106]不含税金额￥ [td=89]价格格计￥ [td=72]估价金额
[tr] [td]1月份 [td] [td]100 [td]美元 [td]8 [td]1 [td]0% [td]1 [td]100 [td]100 [td]800 [td]800 [td]
[tr] [td]借：材料800 [td] [td] [td] [td] [td] [td] [td] [td] [td] [td] [td] [td]
[tr] [td]贷：应付暂估800 [td] [td] [td] [td] [td] [td] [td] [td] [td] [td] [td] [td]
[tr] [td]发票 [td]序号 [td]数量 [td]币别 [td]汇率 [td]不含税单价 [td]税率 [td]含税单价 [td]不含税金额$ [td]价格格计 [td]不含税金额￥ [td]价格格计￥ [td]估价金额
[tr] [td]2月到票 [td] [td]100 [td]美元 [td]9 [td]2 [td]0% [td]2 [td]200 [td]200 [td]1800 [td]1800 [td]
[tr] [td] [td] [td] [td] [td] [td] [td] [td] [td] [td] [td] [td] [td]
[tr] [td]APT调差金额 [td] [td] [td]800 [td] [td] [td] [td] [td] [td] [td] [td] [td]
[tr] [td] [td] [td] [td]800 [td] [td] [td] [td] [td] [td] [td] [td] [td]
[tr] [td=138]借：应付暂估1800 [td=64] [td=64] [td=64] [td=64]
[tr] [td]贷：应付账款1800 [td] [td] [td]应付暂估 [td]
[tr] [td]借：材料800 [td] [td] [td] [td]
[tr] [td]贷：应付暂估：800 [td] [td] [td] [td]800
[tr] [td] [td] [td]1800 [td] [td]
[tr] [td] [td] [td] [td] [td]800
[tr] [td] [td] [td]1800 [td] [td]1600
[tr] [td] [td] [td] [td] [td]-200
[tr] [td] [td] [td] [td] [td]
