【問題現(xiàn)象】

TUFO報表中‘借’與‘自借’、‘貸’與‘自貸’取值有何不同，以科目1122應收賬款為例。

【問題解決】

情況一：科目1122應收賬款只有一級科目，設科目期初為0

例如本月應收賬款科目借方發(fā)生100，貸方發(fā)生50

則此時按【借】的公式QM("1122","","年","月","借")取的數(shù)是100-50=50

按【自借】的公式QM("1122","","年","月","自借")取的數(shù)也是100-50=50

按【貸】的公式QM("1122","","年","月","貸")取的數(shù)為0，因為貸方?jīng)]有余額

同樣，按【自貸】的公式QM("1122","","年","月","自貸")取的數(shù)也為0

情況二：科目1122有二級科目，若112201本月借方發(fā)生500，貸方發(fā)生200；若112202本月借方發(fā)生100，貸方發(fā)生200；若112203科目借方發(fā)生200，貸方發(fā)生300

則此時按【借】的公式QM("1122","","年","月","借")取的數(shù)是（500-200）=300即只取下級科目在借方余額的合計數(shù)

按【自借】的公式QM("1122","","年","月","自借")取的數(shù)是（500-200）+（100-200）+（200-300）=100即下級科目余額在借方減去下級科目余額在貸方后余額在借方的數(shù)

按【貸】的公式QM("1122","","年","月","貸")取的數(shù)是（200-100）+（300-200）=200即只取下級科目在貸方余額的合計數(shù)

按【自貸】的公式QM("1122","","年","月","自貸")取的數(shù)為（200-100）+（300-200）+（200-500）

情況三：科目1122有二級科目，且掛了往來單位輔助核算，若112201本月A客戶借方發(fā)生500，貸方發(fā)生300，B客戶借方發(fā)生300，貸方發(fā)生400；若112202本月A客戶借方發(fā)生600，貸方發(fā)生200，B客戶借方發(fā)生100，貸方發(fā)生700

則此時按【借】的公式QM("1122","","年","月","借")取的數(shù)是500+300-700=100

公式掛上輔助核算QM("1122","","年","月","借","","本幣","","",[往來單位=""])取數(shù)為（500-300）+（600-200）=600

按【自借】的公式QM("1122","","年","月","自借")取的數(shù)為（800-700）+（700-900）

公式掛上輔助核算QM("1122","","年","月","自借","","本幣","","",[往來單位=""])取數(shù)為（500-300）+（600-200）=600

按【貸】的公式QM("1122","","年","月","貸")取的數(shù)是（200+700）-（600+100）=200

公式掛上輔助核算QM("1122","","年","月","貸","","本幣","","",[往來單位=""])取數(shù)為（400-300）+（700-100）=700

按【自貸】的公式QM("1122","","年","月","自貸")取的數(shù)為（700-800）+（900-700）=100

公式掛上輔助核算QM("1122","","年","月","自貸","","本幣","","",[往來單位=""])取數(shù)為（400-300）+（700-100）=700