企业报表-资产负债表重分类

YonSuite智能和社区服务部-李斌

1 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。

2 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")-GLCLOSE