例如金蝶K3會計科目1122-應收賬款，下設有明細科目1122.01-內銷和1122.02-外銷，兩個明細科目都掛有核算項目類別“客戶”，本期在總賬中科目余額表的數據顯示如圖所示：
1、金蝶K3中，公式ACCT("1122","JY","",0,0,0,"")=1122-應收賬款科目中各明細科目的借方期末余額之和，明細科目中1122.01-內銷的期末借方余額10，所以公式ACCT("1122","JY","",0,0,0,"")=10
2、金蝶K3中，公式ACCT("1122","DY","",0,0,0,"")=1122-應收賬款科目中各明細科目的期末貸方余額之和，明細科目中1122.02-外銷的期末貸方余額50，所以公式ACCT("1122","DY","",0,0,0,"")=50。
3、金蝶K3中，公式ACCT("1122|客戶|","JY","",0,0,0,"")=1122-應收賬款科目下各個核算項目客戶的期末借方余額之和（參照圖-2）。
客戶A在明細科目1122.01-內銷下的期末借方余額是60，在明細科目1122.02-外銷下的期末貸方余額是30，借貸相抵，客戶A的期末借方余額為30。所以公式ACCT("1122|客戶|","JY","",0,0,0,"")=客戶A的期末借方余額30+客戶C的期末借方余額80，即公式ACCT("1122|客戶|","JY","",0,0,0,"")=110。
4、金蝶K3中，公式ACCT("1122.01:1122.02","JY","",0,0,0,"")=ACCT("1122.01","JY","",0,0,0,"")+ACCT("1122.02","JY","",0,0,0,"")。
5、金蝶K3中，公式ACCT("1122.01:1122.02","DY","",0,0,0,"")=ACCT("1122.01","DY","",0,0,0,"")+ACCT("1122.02","DY","",0,0,0,"")。
6、金蝶K3中，公式ACCT("1122.01:1122.02|客戶|","JY","",0,0,0,"")=ACCT("1122.01|客戶|","JY","",0,0,0,"")+ACCT("1122.02|客戶|","JY","",0,0,0,"")（參照圖-2）。
在明細科目1122.01-內銷下，客戶A期末借方余額為60。在明細科目1122.02-外銷下，客戶C期末借方余額為80。所以ACCT("1122.01:1122.02|客戶|","JY","",0,0,0,"")=60+80=140。
7、ACCT("1122.01:1122.02|客戶|","DY","",0,0,0,"")表示為ACCT("1122.01|客戶|","DY","",0,0,0,"")+ACCT("1122.02|客戶|","DY","",0,0,0,"")之和（參照圖-2）。
在明細科目1122.01-內銷下，客戶B期末貸方余額為50。在明細科目1122.02-外銷下，客戶A期末借方余額為30。客戶D期末貸方余額為100，所以ACCT("1122.01:1122.02|客戶|","JY","",0,0,0,"")=50+30+100=180。
擴展資料：
金蝶K3報表取數公式詳解
C表示期初余額。
JC表示借方期初余額。
DC表示貸方期初余額。
AC表示期初絕對余額。
Y期末余額。
JY表示借方期末余額。
DY表示貸方期末余額。
AY表示期末絕對余額。
JF表示借方發生額。
DF表示貸方發生額。
JL表示借方本年累計發生額。
DL表示貸方本年累計發生額。
SY表示損益本期實際發生額。
參考資料：