报表重分类（二）：核算维度明细余额取值

【业务场景】

资产负债表往来类报表项目，在列示需要做重分类：以“应收账款”、“预收账款”为例，“应收账款”=应收账款所属明细科目的借方余额合计数＋预收账款所属明细科目借方余额合计数—计提的相应的坏账准备计算填列；“预收款项”=应收账款所属明细科目贷方余额合计数＋预收账款所属明细科目贷方余额合计数计算填列。

【业务处理】

1、  打开报表模板，设置应收账款取数公式: =Acct("","1122|[HSWD02_SYS~+~客户~+~]","JY","","","","")+Acct("","2203|[HSWD02_SYS~+~客户~+~]","JY","","","","")-Acct("","1231","Y","","","","")；设置预收账款取数公式：=Acct("","1122|[HSWD02_SYS~+~客户~+~]","DY","","","","")+Acct("","2203|[HSWD02_SYS~+~客户~+~]","DY","","","","")。

【总结】

通过核算维度明细的借方/贷方余额取数，实现资产负债表往来类科目重分类并分别列示。