金蝶KIS专业版资产负债表之往来科目重分类详细讲解

       以新会计准则为例：

应收账款期末余额：

=ACCT("1122","JY","",0,0,0,"")+ACCT("2203","JY","",0,0,0,"")-ACCT("1231","Y","",0,0,0,"")

预收账款期末余额：

=ACCT("2203","DY","",0,0,0,"")+ACCT("1122","DY","",0,0,0,"")

一、问题描述

实际财务处理过程中，财务录入两个凭证如下图所示：

       当我们根据系统预设的资产负债表公式进行取数时发现：应收账款期末余额为0，预收账款为14100，如图所示：

那么问题来了，明明实际数据中应收账款是1500，预收账款是15600，而且财务也实打实收到了15600现金，这样子出来的资产负债表数据就很难交差了。

其原因在于当资产负债表只是简单指定了一级科目的DY（贷方余额）和JY（借方余额），那么软件就只会根据期末余额在“借方”或者“贷方”的处理逻辑来进行重分类。那么我们该怎么办呢？

二、解决方法

修改公式，以核算项目类别为重分类的依据，参考这个公式修改：

=ACCT("1122|客户|001:002","JY","",0,0,0,"")

，客户是核算类别，001和002是客户代码，可以根据实际情况修改，具体操作如下，在公式模式下点击函数，选择ACCT以后“科目”按F7出来选择【科目】和【核算项目】信息，取数类型根据需要设置成JY或者DY

       为了方便对比，我在衍生金融资产期末余额中输入：

=ACCT("1122|客户|001:002","JY","",0,0,0,"")

，衍生金融负债期末余额中输入：

=ACCT("1122|客户|001:002","DY","",0,0,0,"")

，最终得到的资产负债表数据如下图所示：

      通过这样对公式修改以后，我们不难发现，新得出的数据：应收款1500，预收15600，更符合实际业务。这样一来也就保证了往来科目数据跟实际业务的一致性。

附上新会计准则科目核算项目类别重分类修改后的公式：

应收期末：=ACCT("1122|客户|","JY","",0,0,0,"")+ACCT("2203|客户|","JY","",0,0,0,"")-ACCT("1231","Y","",0,0,0,"")

应收年初：=ACCT("1122|客户|","JC","",0,1,1,"")+ACCT("2203|客户|","JC","",0,1,1,"")-ACCT("1231","C","",0,1,1,"")

预付期末：=ACCT("1123|供应商|","JY","",0,0,0,"")+ACCT("2202|供应商|","JY","",0,0,0,"")

预付年初：=ACCT("1123|供应商|","JC","",0,1,1,"")+ACCT("2202|供应商|","JC","",0,1,1,"")

应付期末：=ACCT("1122|客户|","DY","",0,0,0,"")+ACCT("2203|客户|","DY","",0,0,0,"")

应付年初：=ACCT("1122|客户|","DC","",0,1,1,"")+ACCT("2203|客户|","DC","",0,1,1,"")

预收期末：=ACCT("1122|客户|","DY","",0,0,0,"")+ACCT("2203|客户|","DY","",0,0,0,"")

预收年初：=ACCT("1122|客户|","DC","",0,1,1,"")+ACCT("2203|客户|","DC","",0,1,1,"")