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)
;)
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