在金蝶财务会计->报表中，进行报表模板设置时，时常为资产负债表的重分类头疼，其中应收预收、应付预付核算维度分别只有客户和供应商一个维度，重分类比较简单。
其他应收款（1221）、其他应付款（2241）核算维度可能不只一个维度，我所在公司其他应收款核算维度有客户、供应商、员工、组织机构、部门、其他往来单位共计6个维度，其他应收款科目又设置了4级明细科目，重分类的一般思路是：按末级明细科目的核算维度进行重分类。举例，按核算维度客户重分类，一般思路是“穷举出所有涉及核算维度是客户的末级科目，然后重分类再相加”，
ACCT("","1221.01.01.01|[HSWD01_SYS~+~客户~+~]","JY","","","","")+
ACCT("","1221.02.03.01|[HSWD01_SYS~+~客户~+~]","JY","","","","")+
ACCT("","1221.02.04.01|[HSWD01_SYS~+~客户~+~]","JY","","","","")+
……
知识点1：在金蝶财务核算中，资产负债表项下科目有借方科目和贷方科目区分，借方科目对应公式：余额（Y）=借方余额（JY）-贷方余额（DY）；贷方科目对应公式：余额（Y）=贷方余额（DY）-借方余额（JY）
知识点2：ACCT（"参数1","参数2","参数3","参数4","参数5","参数6","参数7"），参数3是取数类型，资产负债表重分类涉及的类型有，“Y”余额（借方科目，正数余额代表借方余额，负数代表贷方余额；相反，贷方科目，正数余额代表贷方余额，负数余额代表借方余额），“JY”借方余额，“DY”贷方余额。
知识点3：重分类都是需要基于一级科目的重分类，比如其他应收款（1221）下面的客户A分别挂账1221.01.01.01 金额100元，1221.02.03.01金额-100，那么重分类后，该客户借方金额、贷方金额都是0，这就需要基于1221进行重分类。
综合上述三点知识
其他应收款（1221）是借方科目，则存在下面计算公式
借方余额（JY）=余额（Y）+贷方余额（DY）
其他应付款（2441）是贷方科目，则存在下面计算公式
贷方余额（DY）=余额（Y）+借方余额（JY）
按客户重分类计算公式可简化为：
借方余额
ACCT("","1221","Y","","","","")+
ACCT("","1221|[HSWD01_SYS~+~客户~+~]","DY","","","","")
贷方余额
ACCT("","1221|[HSWD01_SYS~+~客户~+~]","DY","","","","")
按客户、供应商、员工、组织机构、部门、其他往来单位进行重分类，计算公式：
借方余额
ACCT("","1221","Y","","","","")+
ACCT("","1221|[HSWD01_SYS~+~客户~+~]","DY","","","","")+
ACCT("","1221|[HSWD02_SYS~+~供应商~+~]","DY","","","","")+
ACCT("","1221|[HSWD03_SYS~+~员工~+~]","DY","","","","")+
……
贷方余额
ACCT("","1221|[HSWD01_SYS~+~客户~+~]","DY","","","","")+
ACCT("","1221|[HSWD02_SYS~+~供应商~+~]","DY","","","","")+
ACCT("","1221|[HSWD03_SYS~+~员工~+~]","DY","","","","")+
……
接下来，再对其他应付款进行重分类，道理同其他应收款重分类。
小缺点：按以上简便公式，没核算维度的不会进行重分类