【概述】
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；
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。
【说明】
1、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，如果有重分类，应收账款科目公式应该设置为：
期末余额=ACCT("1122","JY","",0,0,0,"")+ACCT("2203","JY","",0,0,0,"")
年初余额 =ACCT("1122","JC","",0,1,1,"")+ACCT("2203","JC","",0,1,1,"")
若应收账款有挂客户核算项目，则公式如下：
期末余额 =ACCT("1122|客户|","JY","",0,0,0,"")+ACCT("2203|客户|","JY","",0,0,0,"")
年初余额 =ACCT("1122|客户|","JC","",0,1,1,"")+ACCT("2203|客户|","JC","",0,1,1,"")
如果有设置明细科目+客户核算项目，公式必须设置到最明细的科目+核算项目核算，公式如下：
期末余额 =ACCT("1122.01:1122.99|客户|","JY","",0,0,0,"")+ACCT("2203.01:2203.99|客户|","JY","",0,0,0,"")
年初余额 =ACCT("1122.01:1122.99|客户|","JC","",0,1,1,"")+ACCT("2203.01:2203.99|客户|","JC","",0,1,1,"")
2、预收账款公式如下
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,"")
若预收账款挂客户核算项目，公式如下：
期末余额 =ACCT("2203|客户|","DY","",0,0,0,"")+ACCT("1122|客户|","DY","",0,0,0,"")
年初余额 =ACCT("2203|客户|","DC","",0,1,1,"")+ACCT("1122|客户|","DC","",0,1,1,"")
如果有设置明细科目+客户核算项目，公式必须设置到最明细的科目+核算项目核算，公式如下：
期末余额 =ACCT("2203.01:2203.99|客户|","DY","",0,0,0,"")+ACCT("2203.01:2203.99|客户|","DY","",0,0,0,"")
年初余额 =ACCT("2203.01:2203.99|客户|","DC","",0,1,1,"")+ACCT("2203.01:2203.99|客户|","DC","",0,1,1,"")
应付账款和预付账款科目也同理设置，只要修改对应科目代码即可。