Array
(
    [0] => Array
        (
            [id] => 4591768
            [d_id] => 10558178
            [title] => 单位只用了预收账款和预付账款两个科目，没有用应收和应付，编报表时，应付账款项目 是不是填预付账款明细的贷方余额之和；应收账款是不是填预收账款明细的借方之和
            [is_show] => 1
            [addtime] => 1786700665
            [hour] => 17
            [mobile] => 14735975308
            [readnum] => 81
            [site] => 0
            [isdeatil] => 1
            [details] => 您好，对的，这就是重分类 




我们工作中用到的重分类总结如下
资产负债表中可能存在重分类的科目有：应收账款与预收账款；应付账款与预付账款；其他应收款与其他应付款 
“应收账款”=应收账款所属明细科目的借方余额合计数＋预收账款所属明细科目借方余额合计数一计提的相应的坏账准备计算填列；  
“预收款项”=应收账款所属明细科目贷方余额合计数＋预收账款所属明细科目贷方余额合计数计算填列；  
“应付账款”=应付账款所属明细科目贷方余额合计数＋预付账款所属明细科目贷方余额合计数计算填列；  
“预付款项”=根据应付账款所属明细科目借方余额合计数＋预付账款所属明细科目借方余额合计数计算填列；  
“其他应收款”=根据其他应收款明细科目借方余额合计数＋其他应付款明细科目借方余额合计数一计提的相应的坏账准备计算填列；  
“其他应付款”=根据其他应收款明细科目贷方余额合计数＋其他应付款明细科目贷方余额合计数计算填列。
比如
应收账款科目借方余额100，明细是 应收账款-A 借方余额 120,应收账款-B 贷方余额 20
应付账款科目贷方余额200，明细是 应付账款-C 贷方余额 250,应付账款-D 借方余额 50
报表列示
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        )

    [1] => Array
        (
            [id] => 4591806
            [d_id] => 10558279
            [title] => 收到国外客户外币当月一部分结算成人民币一部分未结算，这个怎么入账？汇率以哪个为准？
            [is_show] => 1
            [addtime] => 1786757498
            [hour] => 9
            [mobile] => 13149329392
            [readnum] => 28
            [site] => 0
            [isdeatil] => 1
            [details] => 老师正在计算中，请同学耐心等待哦
            [is_kz] => -1
            [adddate] => 2026-08-15
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [2] => Array
        (
            [id] => 4591811
            [d_id] => 10558302
            [title] => #提问#老师，公司基金账户份额分红现金分红，月末增加金额怎么做账？
            [is_show] => 1
            [addtime] => 1786760060
            [hour] => 10
            [mobile] => 18265836114
            [readnum] => 23
            [site] => 0
            [isdeatil] => 1
            [details] =>  同学您好，很高兴为您解答，请稍等
            [is_kz] => -1
            [adddate] => 2026-08-15
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [3] => Array
        (
            [id] => 4591814
            [d_id] => 10558316
            [title] => 老师，我们注册资金1008万，交了610万，现在想减资到610，听说现在改章程，可以延期2030年资金到位是吧
            [is_show] => 1
            [addtime] => 1786761286
            [hour] => 10
            [mobile] => 18660449686
            [readnum] => 57
            [site] => 0
            [isdeatil] => 1
            [details] => 你好
那一年成立的
认缴期是哪一年
            [is_kz] => -1
            [adddate] => 2026-08-15
            [uid] => 0
            [status] => 1
            [is_sys] => -1
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        )

    [4] => Array
        (
            [id] => 4591823
            [d_id] => 10558350
            [title] => 委外加工费已经是成本了，那发料出去是不是不计入领料成本呢
各位大佬，我内账的操作要简化，说委外发料出去要做计入材料成本吗？因为委外加工是供应商加工完发 给我们作为委外加工成本了，如果发料还作为领料成本是不是？
            [is_show] => 1
            [addtime] => 1786765840
            [hour] => 11
            [mobile] => 13839966710
            [readnum] => 95
            [site] => 0
            [isdeatil] => 1
            [details] => 您好，委外发料不计入领料成本，属于存货内部转移，内账即便简化核算，发出材料也要计入委托加工物资，不能只记加工费，材料加加工费才是收回产品完整成本，依据财会〔2006〕18号1411委托加工物资科目核算要求。
借：委托加工物资 10000
贷：原材料 10000
借：委托加工物资 2000
贷：应付账款 2000
借：库存商品 12000
贷：委托加工物资 12000
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            [status] => 1
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        )

    [5] => Array
        (
            [id] => 4591829
            [d_id] => 10558368
            [title] => U8ERP的期初在产调拨是什么意思？
            [is_show] => 1
            [addtime] => 1786769167
            [hour] => 12
            [mobile] => 15687258025
            [readnum] => 80
            [site] => 0
            [isdeatil] => 1
            [details] => 您好，期初在产调拨，就是在成本期初做账时，把上期没做完的产品成本，从原订单挪到新订单上，让成本跟着实际生产走，不卡在旧单子里。

借：生产成本—基本生产成本（转入订单）
贷：生产成本—基本生产成本（转出订单）
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            [adddate] => 2026-08-15
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            [status] => 1
            [is_sys] => -1
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        )

    [6] => Array
        (
            [id] => 4591832
            [d_id] => 10558374
            [title] => 核定征收的个体户需要记账报税吗？
            [is_show] => 1
            [addtime] => 1786769987
            [hour] => 13
            [mobile] => 13620336091
            [readnum] => 30
            [site] => 0
            [isdeatil] => 1
            [details] => 您好，核定征收的个体户必须报税，也必须记账。
报税：季度申报增值税及附加，没生意也要零申报；个人所得税按核定额或征收率预缴，只有核定应税所得率户才需在次年3月31日前汇算清缴，定期定额户无需办理。不报税，罚款、停票、列非正常户。

记账：必须建收支凭证粘贴簿或进销货登记簿，**支付宝收款全算收入，发票、合同、水电单等涉税资料保存10年。查账时拿不出凭证，收入按行业最高利润率倒推，税款可能翻好几倍。
            [is_kz] => -1
            [adddate] => 2026-08-15
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [7] => Array
        (
            [id] => 4591836
            [d_id] => 10558385
            [title] => 北京电子税务局如何新增社保缴费基数。7月已经在北京市人社局社保增员了
            [is_show] => 1
            [addtime] => 1786772293
            [hour] => 13
            [mobile] => 13643339334
            [readnum] => 28
            [site] => 0
            [isdeatil] => 1
            [details] => 电子税务局
特色服务
社保业务
年度缴费基数调整里面填写基数
            [is_kz] => -1
            [adddate] => 2026-08-15
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            [status] => 1
            [is_sys] => -1
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        )

    [8] => Array
        (
            [id] => 4591835
            [d_id] => 10558386
            [title] => 老师，现在很多老板还是私卡会有收款，这种财务该怎么规避风险呢
            [is_show] => 1
            [addtime] => 1786772357
            [hour] => 13
            [mobile] => 14717294878
            [readnum] => 52
            [site] => 0
            [isdeatil] => 1
            [details] => 隐瞒收入的对应的支出不要公户付款
不要开发票
让老板自己做业务，企业什么都不要做
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            [adddate] => 2026-08-15
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            [status] => 1
            [is_sys] => -1
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        )

    [9] => Array
        (
            [id] => 4591841
            [d_id] => 10558409
            [title] => 其他应收款收不回来怎么处理？
            [is_show] => 1
            [addtime] => 1786775096
            [hour] => 14
            [mobile] => 15330072759
            [readnum] => 39
            [site] => 0
            [isdeatil] => 1
            [details] => 单位老板或者员工的吗
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            [adddate] => 2026-08-15
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)