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在oracle11g中，数据库的审计功能是默认开启的（这和oracle10g的不一样，10g默认是关闭的），\x0d\x0aoracle11gR2的官方文档上写的是错的，当上说default是none，而且是审计到DB级别的，这样就会\x0d\x0a往aud$表里记录统计信息。\x0d\x0a \x0d\x0a1.如果审计不是必须的，可以关掉审计功能；\x0d\x0a\x0d\x0aSQL show parameter audit_trail;\x0d\x0a\x0d\x0aNAME TYPE VALUE\x0d\x0a------------------------------------ ----------- ------------------------------\x0d\x0aaudit_trail string DB\x0d\x0a\x0d\x0aSQL alter system set audit_trail=none scope=spfile;\x0d\x0aSQL shut immediate;\x0d\x0aSQLstartup\x0d\x0a2.删除已有的审计信息\x0d\x0a可以直接truncate表aud$,\x0d\x0atruncate table SYS.AUD$;\x0d\x0a\x0d\x0a3.或者将aud$表移到另外一个表空间下，以减少system表空间的压力和被撑爆的风险。\x0d\x0a \x0d\x0a附：11g中有关audit_trail参数的设置说明：\x0d\x0aAUDIT_TRAIL\x0d\x0aProperty Description\x0d\x0aParameter type String\x0d\x0aSyntaxAUDIT_TRAIL = { none | os | db [, extended] | xml [, extended] }\x0d\x0aDefault valuenone\x0d\x0aModifiable No\x0d\x0aBasic No\x0d\x0aAUDIT_TRAIL enables or disables database auditing.\x0d\x0aValues:\x0d\x0anone\x0d\x0aDisables standard auditing. This value is the default if the AUDIT_TRAIL parameter was not set \x0d\x0ain the initialization parameter file or if you created the database using a method other than \x0d\x0aDatabase Configuration Assistant. If you created the database using Database Configuration \x0d\x0aAssistant, then the default is db.\x0d\x0aos\x0d\x0aDirects all audit records to an operating system file. Oracle recommends that you use the os \x0d\x0asetting, particularly if you are using an ultra-secure database configuration.\x0d\x0adb\x0d\x0aDirects audit records to the database audit trail (the SYS.AUD$ table), except for records \x0d\x0athat are always written to the operating system audit trail. Use this setting for a general \x0d\x0adatabase for manageability.\x0d\x0aIf the database was started in read-only mode with AUDIT_TRAIL set to db, then Oracle Database \x0d\x0ainternally sets AUDIT_TRAIL to os. Check the alert log for details.\x0d\x0adb, extended\x0d\x0aPerforms all actions of AUDIT_TRAIL=db, and also populates the SQL bind and SQL text CLOB-type \x0d\x0acolumns of the SYS.AUD$ table, when available. These two columns are populated only when this \x0d\x0aparameter is specified.\x0d\x0aIf the database was started in read-only mode with AUDIT_TRAIL set to db, extended, then Oracle \x0d\x0aDatabase internally sets AUDIT_TRAIL to os. Check the alert log for details.\x0d\x0axml\x0d\x0aWrites to the operating system audit record file in XML format. Records all elements of the \x0d\x0aAuditRecord node except Sql_Text and Sql_Bind to the operating system XML audit file.\x0d\x0axml, extended\x0d\x0aPerforms all actions of AUDIT_TRAIL=xml, and populates the SQL bind and SQL text CLOB-type columns\x0d\x0a of the SYS.AUD$ table, wherever possible. These columns are populated only when this parameter \x0d\x0ais specified.\x0d\x0aYou can use the SQL AUDIT statement to set auditing options regardless of the setting of this \x0d\x0aparameter.
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应该通过SLA解决。你看下日记行名称是什么，到SAL里删除对应的日记账行，就不会产生这个的分录了。——我没试过，如果是我的话，会这样试试。
oracle软件结汇凭证做的步骤为：
1、点击“系统设置”按钮,。
2、在出现的右侧框中点击“凭证类型设置”按钮。
3、选中其中的“记账凭证”。
4、填写相关信息打印即可。
一定要在commit之前，原窗口执行rollback就可以回退到set transaction read only之前的状态。但要慎用，任何操作之前记得用savepoint并且不要轻易commit