问题描述：删除会计科目提示”账务期初数据使用过该科目，不能删除！“，查询期初账务数据中，该科目数据为0
问题原因：无法删除的原因是账务期初里存在这个科目保存过了的，虽然数据余额是0，但是表里有数据记录。如果是系统默认科目，建议用户停用就好了，不用直接去删除，客户手动建立的科目备份数据后执行以下语句再删除试试。
DELETE ABFI
FROM [Ac_Bas_Finance_Init] AS ABFI
WHERE [ABFI].[Aid] = ( SELECT Id FROM [Ac_Bas_Account] AS ABA WHERE [ABA].[UserCode] = '科目编号'and ABFI.Sid=2 )
AND [ABFI].[YearTotal] = 0 AND [ABFI].[YearTotalY] = 0
AND [ABFI].[YearBorrow] = 0 AND [ABFI].[YearBorrowY] = 0
AND [ABFI].[YearLoan] = 0 AND [ABFI].[YearLoanY] = 0
AND [ABFI].[IniTotal] = 0 AND [ABFI].[IniTotalY] = 0
AND [ABFI].[PlTotal] = 0 AND [ABFI].[PlTotalY] = 0
AND [ABFI].[IniQty] = 0
删除期初表里的记录，然后再去手工删除科目，这个语句，需要更改引号里面的科目编号为要删除的科目编号，语句是数据组叶雪提供。