一 前期准备（以小企业会计准则为例） 1 往来科目必须挂辅助核算 1122应收账款【客户】2203预收账款【客户】 2202应付账款【供应商】1123预付账款【供应商】 2 客户与供应商编码位数统一，如都用3位，便于设置公式 二 往来凭证示例（以应收账款为例） 1122应收账款001客户1余额为正100000，002客户2余额为负30000   三 科目余额表往来数据  分析：如果不重分类，软件直接取1122应收账款一级科目余额70000 如果重分类，1122应收账款001 客户1科目取借方余额100000 如果重分类，1122应收账款002 客户2科目贷方余额30000填列至2203预收账款贷方余额30000 四 默认报表（未重分类）期末余额取数效果  应收账款公式=ACCT("1122","JQM","",0,0,0)+ACCT("2203","JQM","",0,0,0) 预收账款公式：=ACCT("2203","DQM","",0,0,0)+ACCT("1122","DQM","",0,0,0) 五 修改报表（重分类）期末余额取数效果  应收账款修公式：=ACCT("1122|客户@001:","JQM","",0,0,0)+ACCT("2203|客户@001:","JQM","",0,0,0) 预收账款修改公式：=ACCT("2203|客户@001:","DQM","",0,0,0)+ACCT("1122|客户@001:","DQM","",0,0,0) 同理：其他往来科目也需要这样修改。 附重分类全部公式 应收账款期末余额：=ACCT("1122|客户@001:","JQM","",0,0,0)+ACCT("2203|客户@001:","JQM","",0,0,0) 预收账款期末余额：=ACCT("2203|客户@001:","DQM","",0,0,0)+ACCT("1122|客户@001:","DQM","",0,0,0) 应付账款期末余额：=ACCT("2202|供应商@001:","DQM","",0,0,0)+ACCT("1123|供应商@001:","DQM","",0,0,0) 预付账款期末余额：=ACCT("1123|供应商@001:","JQM","",0,0,0)+ACCT("2202|供应商@001:","JQM","",0,0,0) 应收账款期初余额：=ACCT("1122|客户@001:","JQC","",0,1,1)+ACCT("2203|客户@001:","JQC","",0,1,1) 预收账款期初余额：=ACCT("2203|客户@001:","DQC","",0,1,1)+ACCT("1122|客户@001:","DQC","",0,1,1) 应付账款期初余额：=ACCT("2202|供应商@001:","DQC","",0,1,1)+ACCT("1123|供应商@001:","DQC","",0,1,1) 预付账款期初余额：=ACCT("1123|供应商@001:","JQC","",0,1,1)+ACCT("2202|供应商@001:","JQC","",0,1,1)