问题是：

1、在结转损益时产生的凭证中，有部分科目本来挂核算项目，但是凭证是没有核算项目，所以过帐时提示科目缺少核算项目。
select * from t_itemdetail where fdetailid in (select fdetailid from t_itemdetailv where fitemid=-1)
and fdetailcount=1

select * from t_itemdetail where fdetailid in (select fdetailid from t_itemdetailv where fitemid=-1)
and fdetailcount=2

select fdetailid,* from t_account where fdetailid in (select fdetailid from t_itemdetail where
fdetailid in (select fdetailid from t_itemdetailv where fitemid=-1))

exec sp_cleanitemdetailv

update a set a.fdetailcount=b.Fcount
from t_itemdetail a join
(select Fdetailid,count(Fitemid) Fcount
  from t_itemdetailv
  where fitemid<>0 group by Fdetailid) b
                               on a.fdetailid=b.fdetailid
exec sp_cleanitemdetailv

--F2=-1 and f3=-1

select fdetailid from t_itemdetail where fdetailcount=2 and f2=-1 and f3=-1

update t_account
set Fdetailid =(select min(fdetailid) from t_itemdetail
   where fdetailid in (select Fdetailid from t_itemdetailv
                   where  fitemid=-1)
  and Fdetailcount=2 and F2=-1 and f3=-1)
where Fdetailid in (select (fdetailid) from t_itemdetail
  where fdetailid in (select Fdetailid from t_itemdetailv
                     where fitemid=-1)
  and Fdetailcount=2 and F2=-1 and f3=-1)

delete from t_itemdetail
where Fdetailid in(select (fdetailid) from t_itemdetail
         where fdetailid in (select Fdetailid from t_itemdetailv
           where fitemid=-1)
         and Fdetailcount=2 and F2=-1 and f3=-1)
and Fdetailid <>(select min(fdetailid) from t_itemdetail
       where fdetailid in (select Fdetailid from t_itemdetailv
         where fitemid=-1)
        and Fdetailcount=2 and F2=-1 and f3=-1)

---f1=-1
update t_account
set Fdetailid =(select min(fdetailid) from t_itemdetail
   where fdetailid in (select Fdetailid from t_itemdetailv
                   where  fitemid=-1)
  and Fdetailcount=1 and F1=-1 )
where Fdetailid in (select (fdetailid) from t_itemdetail
  where fdetailid in (select Fdetailid from t_itemdetailv
                     where fitemid=-1)
  and Fdetailcount=1 and F1=-1 )

delete from t_itemdetail
where Fdetailid in(select (fdetailid) from t_itemdetail
         where fdetailid in (select Fdetailid from t_itemdetailv
           where fitemid=-1)
         and Fdetailcount=1 and F1=-1 )
and Fdetailid <>(select min(fdetailid) from t_itemdetail
       where fdetailid in (select Fdetailid from t_itemdetailv
         where fitemid=-1)
        and Fdetailcount=1 and F1=-1 )
--f2=-1
update t_account
set Fdetailid =(select min(fdetailid) from t_itemdetail
   where fdetailid in (select Fdetailid from t_itemdetailv
                   where  fitemid=-1)
  and Fdetailcount=1 and F2=-1 )
where Fdetailid in (select (fdetailid) from t_itemdetail
  where fdetailid in (select Fdetailid from t_itemdetailv
                     where fitemid=-1)
  and Fdetailcount=1 and F2=-1 )

delete from t_itemdetail
where Fdetailid in(select (fdetailid) from t_itemdetail
         where fdetailid in (select Fdetailid from t_itemdetailv
           where fitemid=-1)
         and Fdetailcount=1 and F2=-1 )
and Fdetailid <>(select min(fdetailid) from t_itemdetail
       where fdetailid in (select Fdetailid from t_itemdetailv
         where fitemid=-1)
        and Fdetailcount=1 and F2=-1 )
--f3=-1
update t_account
set Fdetailid =(select min(fdetailid) from t_itemdetail
   where fdetailid in (select Fdetailid from t_itemdetailv
                   where  fitemid=-1)
  and Fdetailcount=1 and F3=-1 )
where Fdetailid in (select (fdetailid) from t_itemdetail
  where fdetailid in (select Fdetailid from t_itemdetailv
                     where fitemid=-1)
  and Fdetailcount=1 and F3=-1 )

delete from t_itemdetail
where Fdetailid in(select (fdetailid) from t_itemdetail
         where fdetailid in (select Fdetailid from t_itemdetailv
           where fitemid=-1)
         and Fdetailcount=1 and F3=-1 )
and Fdetailid <>(select min(fdetailid) from t_itemdetail
       where fdetailid in (select Fdetailid from t_itemdetailv
         where fitemid=-1)
        and Fdetailcount=1 and F3=-1 )
--f4=-1
update t_account
set Fdetailid =(select min(fdetailid) from t_itemdetail
   where fdetailid in (select Fdetailid from t_itemdetailv
                   where  fitemid=-1)
  and Fdetailcount=1 and F4=-1 )
where Fdetailid in (select (fdetailid) from t_itemdetail
  where fdetailid in (select Fdetailid from t_itemdetailv
                     where fitemid=-1)
  and Fdetailcount=1 and F4=-1 )

delete from t_itemdetail
where Fdetailid in(select (fdetailid) from t_itemdetail
         where fdetailid in (select Fdetailid from t_itemdetailv
           where fitemid=-1)
         and Fdetailcount=1 and F4=-1 )
and Fdetailid <>(select min(fdetailid) from t_itemdetail
       where fdetailid in (select Fdetailid from t_itemdetailv
         where fitemid=-1)
        and Fdetailcount=1 and F4=-1 )
--f8=-1
update t_account
set Fdetailid =(select min(fdetailid) from t_itemdetail
   where fdetailid in (select Fdetailid from t_itemdetailv
                   where  fitemid=-1)
  and Fdetailcount=1 and F8=-1 )
where Fdetailid in (select (fdetailid) from t_itemdetail
  where fdetailid in (select Fdetailid from t_itemdetailv
                     where fitemid=-1)
  and Fdetailcount=1 and F8=-1 )

delete from t_itemdetail
where Fdetailid in(select (fdetailid) from t_itemdetail
         where fdetailid in (select Fdetailid from t_itemdetailv
           where fitemid=-1)
         and Fdetailcount=1 and F8=-1 )
and Fdetailid <>(select min(fdetailid) from t_itemdetail
       where fdetailid in (select Fdetailid from t_itemdetailv
         where fitemid=-1)
        and Fdetailcount=1 and F8=-1 )

delete from t_profitandloss
where fdetailid not in (select fdetailid from t_itemdetail)