I also find this response unhelpful and frustrating.  I have to consolidate two entities with two different currencies, and the only way to simplify the consolidation process is to be able to export the P&L reports with a chart of accounts that perfectly aligns (even when there are no transactions for the reporting period).  If I can't get them to align in Excel, then I have to go through a very tedious process of making them align manually. I want to be able to select all accounts and NOT have the deleted accounts appear, but there is no way to do that.  Makes the argument for switching to Sage Intacct or Netsuite stronger!