服务热线：4006-600-566（客户）010-62485766（伙伴）微信公众账号：畅捷服务驿站服务社区：http://service.chanjet.com伙伴支持网站：http://support.chanjet.com1畅捷服务资产负债表应收科目取数讲解业务场景热线中经常接听到，资产负债表取数问题：假设科目余额如下：应收账款本期业务如下借方发生贷方发生借方余额贷方余额客户1000800200零售客户500800300C1500700800D150020005001000800现在有两种需求，具体如下：一、应收账款余额在借方时，显示在资产负债表应账款中，余额在贷方时显示在资产负债表预收中。二、在资产负债表上体现：如客户余额在借方时，取借方之和，当余额在贷方时，取贷方之和。解决方案一、应收账款余额在借方时，显示在资产负债表应账款中，余额在贷方时显示在资产负债表预收中。（1）如果应收账款科目启用了往来单位辅助核算，T-UFO报表公式如下：服务热线：4006-600-566（客户）010-62485766（伙伴）微信公众账号：畅捷服务驿站服务社区：http://service.chanjet.com伙伴支持网站：http://support.chanjet.com2畅捷服务应收账款：QM("1122","","年","月","借")+QM("2203","","年","月","借")预收账款：QM("1122","","年","月","贷")+QM("2203","","年","月","贷")（2）如果应收账款科目没有启用辅助核算，而且设定了很多二级明细科目，则实现不了此功能。二、在资产负债表上体现：如客户余额在借方时，取借方之和，当余额在贷方时，取贷方之和。（1）应收账款科目挂了往来辅助核算T-UFO报表公式如下：应收账款：QM("1122","","年","月","借","","","",[往来单位=""])+QM("2203","","年","月","借","","","",[往来单位=""])服务热线：4006-600-566（客户）010-62485766（伙伴）微信公众账号：畅捷服务驿站服务社区：http://service.chanjet.com伙伴支持网站：http://support.chanjet.com3畅捷服务预收账款：QM("1122","","年","月","贷","","","",[往来单位=""])+QM("2203","","年","月","贷","","","",[往来单位=""])业务场景二：科目下设了二级T-UFO报表公式如下：应收账款：QM("1122","","年","月","借")+QM("2203","","年","月","借")预收账款：QM("1122","","年","月","贷")+QM("2203","","年","月","贷")服务热线：4006-600-566（客户）010-62485766（伙伴）微信公众账号：畅捷服务驿站服务社区：http://service.chanjet.com伙伴支持网站：http://support.chanjet.com4畅捷服务业务扩展应收账款科目使用了二级科目，如果想实现应收账款余额在借方时，显示在资产负债表应账款中，余额在贷方时显示在资产负债表预收中，可以实现吗？答：实现不了，应收账款科目使用了二级科目，不管公式中是QM("1122","","年","月","借")+QM("2203","","年","月","借")，还是QM("112201","","年","月","借")+QM("112202","","年","月","借")+QM("112203","","年","月","借")+QM("112204","","年","月","借")取出来的数据都是：客户余额在借方时，取借方之和，当余额在贷方时，取贷方之和。
