金蝶专业版资产负债表跟科目余额表对账不平的常见原因? 

答：

思路如下：

1、首先确认资产负债表中的资产合计是否等于负债合计+所有者权益合计;

2、如果资产合计不等于负债合计+所有者权益合计,则检查凭证是否过账,如果存在未过账的凭证,建议勾选[公式取数参数]中的参数[ACCT函数取数包含总账当前期间未过账凭证],同时检查取数的期间设置是否正确;币别如有外币需选择为综合本位币;

3、确认企业使用账结法还是表结法,如果企业采用账结法,即每月结转损益,需要先结转损益再出具资产负债表;如果企业采用表结法,即每年年末结转损益,则需要修改[未分配利润]项目为包含本年利润(可从利润表取数)的取数公式,;

4、确认有没有存在遗漏的科目,一般而言,如果上一个期间数据正确,可以排查当期是否有新增新的一级科目,可以增加公式取新的科目数据;

5、存货公式排查:如果期末存在在产品,即制造费用、生产成本科目还有余额,需要在[存货]项目中设置公式为包含制造费用、生产成本科目的取数公式;

6、如果上述错误都排查之后,可以将资产负债表的数据与科目余额表的数据进行比对,查找错误数据所在,可以是计算差额,查看是否存在科目的余额正好为该差额,快速查找错误数据的根源。

7、检查报表中的公式是否设置正确;对比所有科目都已列式,但资产负债表不平;可检查下带合计的单元格,是否有重复计算或合计项目不对的情况。

重点

8、需要重点检查资产负债表中往来科目是否有进行报表重分类

8.1往来科目报表【重分类】

  应收账款

  期末余额=ACCT("1122","JY","",0,0,0,"")+ACCT("2203","JY","",0,0,0,"")-ACCT("1231","Y","",0,0,0,"")

  年初余额=ACCT("1122","JC","",0,1,1,"")+ACCT("2203","JC","",0,1,1,"")-ACCT("1231","C","",0,1,1,"")

  预收款项             

  期末余额==ACCT("2203","DY","",0,0,0,"")+ACCT("1122","DY","",0,0,0,"")

  年初余额==ACCT("2203","DC","",0,1,1,"")+ACCT("1122","DC","",0,1,1,"")

  应付账款 

  期末余额==ACCT("2202","DY","",0,0,0,"")+ACCT("1123","DY","",0,0,0,"")

  年初余额==ACCT("2202","DC","",0,1,1,"")+ACCT("1123","DC","",0,1,1,"")

  预付款项

  期末余额==ACCT("1123","JY","",0,0,0,"")+ACCT("2202","JY","",0,0,0,"")

  年初余额==ACCT("1123","JC","",0,1,1,"")+ACCT("2202","JC","",0,1,1,"")

8.2往来科目报表【无重分类】

  应收账款

  期末余额=ACCT("1122","Y","",0,0,0,"")-ACCT("1231","Y","",0,0,0,"")

  年初余额=ACCT("1122","C","",0,1,1,"")-ACCT("1231","C","",0,1,1,"")

  预收款项             

  期末余额==ACCT("2203","Y","",0,0,0,"")

  年初余额==ACCT("2203","C","",0,1,1,"")

  应付账款 

  期末余额==ACCT("2202","Y","",0,0,0,"")

  年初余额==ACCT("2202","C","",0,1,1,"")

  预付款项

  期末余额==ACCT("1123","Y","",0,0,0,"")

  年初余额==ACCT("1123","C","",0,1,1,"")