I agree with Chul. We've got a couple of different U8 members that read Account Type for various situations which can be referenced. I assume you're using getcell pulls, so for the greatest flexibility I'd probably use a U8 that returns the account type itself (something like Return api.account.getaccounttype(api.pov.account.memberid).name. Then call it with a getcell:
=xfgetcell(true, "mycube","myentity",.."cell reference to account name",....."AccountType")
If you drop this into a column next to your account names, then you can do an excel formula where Asset & Revenue can be A - B, otherwise B - A type of thing.
Hope this helps.
Tom