虽然损益表能综合反映企业一定时期的财务成果,但由于企业管理当局通常缺乏对会计人员所采用的预提、分摊等技术方法的理解,所以管理当局通常关心企业一定时期的收支情况远胜于关心企业的损益情况。换句话说,企业管理当局对损益表所反映的收人、成本、费用和利润指标的关注,远不及于对企业日常收支的关注。实际工作中,管理当局经常要求会计人员提供企业一定时期的收支明细表,并据以了解企业在一定时期内收了多少钱。收了什么钱,付了多少钱、付到哪里去,以及帐上还有多少钱。在手工技术条件下,编制收支明细表通常需要查阅现金日记账、银行存款日记账及有关明细账,这不仅费时耗力,而且难免因重复、遗漏、计算差错等原因而影响收支明细表编制的正确性。本文介绍如何使用财务软件所提供的辅助核算（或项目核算）功能编制收支明细表,作为使用财务软件的一点体会与大家交流。 Although the profit and loss account can comprehensively reflect the financial results of a certain period of time, management usually cares about the revenue and expenditure of the enterprise in a certain period far outweighs the fact that enterprise management usually lacks the understanding of technical methods such as accruals and apportionment adopted by accountants Concerned about the company’s profit and loss situation. In other words, the concern of business management about the income, costs, expenses, and profit indicators reflected in the income statement is far less than the concern about the day-to-day revenues and expenditures of the business. In actual work, the management often requires accountants to provide a schedule of receipts and disbursements for a certain period of time, and learn how much the firm has received in a given period of time. What money was received, how much was paid, where to pay, and how much was on the account. Under manual technical conditions, the compilation of income and expenditure schedule usually need to access the cash journal, bank deposit journal and related sub-ledger, which is not only time-consuming and difficult, and inevitably due to duplication, omissions, errors and other reasons affect the income and expenditure schedule prepared Correctness This article describes how to use the Auxiliary Accounting (or Project Accounting) function provided by the financial software to compile income and expenditure schedules as a way to use financial software to communicate with you.