YonSuite 企业报表-资产负债表重分类

Marco-1988

一、业务场景

重分类指会计报表的重分类。它调表不调账，即不调整明细账和总账，只调整报表项目余额。

具体说来，它根据会计明细科目的期末余额而非总账余额（净值）而定，当资产类往来会计科目期末出现贷方余额时，这时不再是债权而是一种债务，应重新分类到负债类科目；反之，当负债类往来科目期末出现借方余额时，这时不再是一种债务而是一种债权，应重新分类到资产类科目中去。如果不这样进行重分类而直接以总账余额反映到会计报表当中，则不能反映资产负债的本来面目，甚至导致财务指标异常。

比如，应收账款某一明细科目期末出现贷方余额，这时应将它重分类到预收账款当中。

同理，应付账款某一明细科目期末出现借方余额，这时应将它重分类到预付账款当中。

二、系统配置
2.1 应收账款重分类

规则：应收账款数据=应收账款借方余额+预收账款借方余额

Step1：在【表单管理】找到资产负债表，点击【编辑】按钮

Step2：点击“取数公式”找到应收账款对应的取数公式，系统默认是按照客户汇总余额进行取数的，默认公式如下：

=GLCLOSEBAL("1122","","","[def5]","DR","FC","Y","","FC","DEFAULT")+GLCLOSEBAL("2203","","","[def5]","DR","FC","Y","","FC","DEFAULT")-GLCLOSEBAL("1231","","","","","FC","Y","","FC","DEFAULT")

代表是是1122科目的客户借方余额+2203科目的客户的借方月-1231坏账准备科目余额

3、对应的预收账款的公式，也必须包含1122和2233，此时取贷方余额，否则会不平衡

=GLCLOSEBAL("1122","","","[def5]","CR","FC","Y","","FC","DEFAULT")+GLCLOSEBAL("2203","","","[def5]","CR","FC","Y","","FC","DEFAULT")

CR代表是贷方，DR代表借方

4、如果不想重分类：

应收账款的公式可以改为：=GLCLOSEBAL("1122","","","","","FC","Y","","FC","DEFAULT")-GLCLOSEBAL("1231","","","","","FC","Y","","FC","DEFAULT")

预收账款的公式则改为：=GLCLOSEBAL("2203","","","","","FC","Y","","FC","DEFAULT")-GLCLOSEBAL("1231","","","","","FC","Y","","FC","DEFAULT")

5、按照辅助核算重分类则根据辅助余额表的借贷方取数，如果想要直接按照余额表重分类，则可以设置如下公式：

应收账款=GLCLOSEBAL("1122","","","","DR","FC","Y","","FC","DEFAULT")+GLCLOSEBAL("2203","","","","DR","FC","Y","","FC","DEFAULT")-GLCLOSEBAL("1231","","","","","FC","Y","","FC","DEFAULT")

预收账款==GLCLOSEBAL("1122","","","","CR","FC","Y","","FC","DEFAULT")+GLCLOSEBAL("2203","","","","CR","FC","Y","","FC","DEFAULT")

6、公式中的[def5]是根据辅助核算项的顺序来取，[def5]代表是客户辅助，如果是供应商，则可以设置[def4]

三、数据呈现
3.1 科目余额表

Step1：如下图：

应收账款是贷方余额1076018，预收账款是贷方余额1433

预付账款是借方10024.2，应付账款是10122

Step2：根据重分类数据取数规则设置，数据如下：

应收账款=应收借方余额0+预收借方余额0=0

预收账款=应收贷方余额1076018+预收贷方余额1433=1077451

应付账款=应付贷方余额10122+预付贷方余额0=10122

预付账款=应付借方余额0+预付借方余额10024.2=10024.2

3.2 资产负债表

Step1：报表点击【取数】后，结果如下:

wuxs123

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