> For the complete documentation index, see [llms.txt](https://docs.a1erp.digiwin.com/a1accountingmanual/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://docs.a1erp.digiwin.com/a1accountingmanual/07-hui-ji-xiang-mu-she-ding/02-xiang-mu-zhong-fen-lei.md).

# 7.02 項目中分類

目的：用來新增自訂【會計項目】裡預設以外所需的中分類

開啟左邊主點選，點選【會計項目】設定，即可看到【會計中分類】作業

![](https://105547042-files.gitbook.io/~/files/v0/b/gitbook-legacy-files/o/assets%2F-LIKjbHc4rUVpaqCXSwQ%2F-LIKjfsVwj-tIbcjyy_3%2F-LIKjqprgJysz3v2tWZQ%2F07-01-010.png?generation=1532594450565539\&alt=media)

我們先來瞭解一下，系統定義的中分類是指那些呢？

指的是【會計項目】作業中2碼的會計項目，像"11流動資產"、"13非流動資產"、"21流動負債"等等

![](https://105547042-files.gitbook.io/~/files/v0/b/gitbook-legacy-files/o/assets%2F-LIKjbHc4rUVpaqCXSwQ%2F-LIKjfsVwj-tIbcjyy_3%2F-LIKjqpuJGG-fUVJoNcK%2F07-01-011.png?generation=1532594459745342\&alt=media)

接著，來看看怎麼建立吧！

要建立新的"中分類"會計科目，請先在【項目中分類】作業按【新增】

![](https://105547042-files.gitbook.io/~/files/v0/b/gitbook-legacy-files/o/assets%2F-LIKjbHc4rUVpaqCXSwQ%2F-LIKjfsVwj-tIbcjyy_3%2F-LIKjqpwXFRGwlj8f1G3%2F07-01-012.png?generation=1532594450532768\&alt=media)

輸入【中分類代號】和【中分類名稱】

![](https://105547042-files.gitbook.io/~/files/v0/b/gitbook-legacy-files/o/assets%2F-LIKjbHc4rUVpaqCXSwQ%2F-LIKjfsVwj-tIbcjyy_3%2F-LIKjqq4QxFE5ChbmfFN%2F07-01-013.png?generation=1532594450547332\&alt=media)

在【對應大分類】欄開窗勾選所屬大分類後按【確認】

![](https://105547042-files.gitbook.io/~/files/v0/b/gitbook-legacy-files/o/assets%2F-LIKjbHc4rUVpaqCXSwQ%2F-LIKjfsVwj-tIbcjyy_3%2F-LIKjqq60Zc_xmVZZ0IK%2F07-01-014.png?generation=1532594475029989\&alt=media)

確認【借貸別】後，再【儲存】資料

![](https://105547042-files.gitbook.io/~/files/v0/b/gitbook-legacy-files/o/assets%2F-LIKjbHc4rUVpaqCXSwQ%2F-LIKjfsVwj-tIbcjyy_3%2F-LIKjqq8HNHKKrlROpql%2F07-01-015.png?generation=1532594484916209\&alt=media)

建立完成在【會計項目】作業查看，就可以看到新增的中分類項目了

![](https://105547042-files.gitbook.io/~/files/v0/b/gitbook-legacy-files/o/assets%2F-LIKjbHc4rUVpaqCXSwQ%2F-LIKjfsVwj-tIbcjyy_3%2F-LIKjqqAnADrf5UiDyds%2F07-01-016.png?generation=1532594479649468\&alt=media)

其實以符合會計原則的情況，大部份應不太需要自行新增中分類，用預設值應即可

從資產負債表查看的話，中分類是指如下圖框選的會計項目

![](https://105547042-files.gitbook.io/~/files/v0/b/gitbook-legacy-files/o/assets%2F-LIKjbHc4rUVpaqCXSwQ%2F-LIKjfsVwj-tIbcjyy_3%2F-LIKjqqCx1Ebd71aMCkg%2F07-01-017.png?generation=1532594460462352\&alt=media)

損益表上的中分類呢？您找的到嗎 ^^

![](https://105547042-files.gitbook.io/~/files/v0/b/gitbook-legacy-files/o/assets%2F-LIKjbHc4rUVpaqCXSwQ%2F-LIKjfsVwj-tIbcjyy_3%2F-LIKjqqEvcBjqnSC9kCb%2F07-01-018.png?generation=1532594460026795\&alt=media)