Calculation result output method and device, electronic device and storage medium

Abstract

The present disclosure provides a method and device for outputting accounting results, an electronic device, and a storage medium, which can be used in the field of computer automation programming technology and the field of financial technology. The method for outputting accounting results includes: reading an accounting organization structure information table; constructing an accounting organization structure tree according to the organization structure information in the accounting organization structure information table, wherein the accounting organization structure tree includes multiple accounting layers, and each accounting layer includes at least one accounting node; determining the intra-layer allocation ratio of the associated accounting nodes in the target accounting layer according to the organization structure information in the accounting organization structure information table; determining the accounting ratio of each associated accounting node according to the intra-layer allocation ratio of the associated accounting nodes in the target accounting layer; and outputting the accounting ratio result of each associated accounting node.

Description

Technical Field

[0001] The present disclosure relates to the technical field of computer automated programming, and more specifically to a method, device, equipment, medium and program product for outputting calculation results. Background Art

[0002] In enterprises and institutions, some fixed assets such as self-built properties and large computer equipment are generally owned and used by multiple financial accounting units. Therefore, it is necessary to apportion the value of the assets.

[0003] In the process of implementing the present disclosure, it was found that due to the complex organizational structure levels among multiple accounting units and the problem of loss of accuracy in the allocation and depreciation accrual between accounting units across periods, a large amount of manual calculation and verification work is required in the process of asset value allocation and depreciation expense accrual. It is not only difficult to ensure the calculation accuracy, but also consumes a lot of manual calculation costs and has a low degree of automation. Summary of the invention

[0004] In view of the above problems, the present disclosure provides a method, apparatus, device, medium and program product for outputting accounting results.

[0005] According to a first aspect of the present disclosure, a method for outputting a calculation result is provided, comprising:

[0006] Read the accounting organization structure information table;

[0007] According to the organizational structure information in the accounting organizational structure information table, an accounting organization structure tree is constructed, wherein the accounting organization structure tree includes multiple accounting layers, and each accounting layer includes at least one accounting node;

[0008] Determine the intra-layer allocation ratio of the associated accounting nodes in the target accounting layer according to the organizational structure information in the accounting organizational structure information table;

[0009] Determine the accounting ratio of each associated accounting node according to the intra-layer allocation ratio of the associated accounting nodes in the target accounting layer;

[0010] Output the calculation ratio results of each associated calculation node.

[0011] According to an embodiment of the present disclosure, wherein:

[0012] The organizational structure information in the accounting organizational structure information table includes the organizational level information, organizational type information, and asset usage allocation information of each accounting organization;

[0013] In the accounting organization structure tree, the type of at least one accounting node includes an accounting unit and / or a sub-aggregation organization, wherein the sub-aggregation organization is associated with an accounting node belonging to a lower accounting layer; the associated accounting node belongs to a target sub-aggregation organization;

[0014] According to the intra-layer allocation ratio of the associated accounting nodes in the target accounting layer, the accounting ratio of each associated accounting node is determined, including:

[0015] The accounting ratio of each associated accounting node is determined based on the intra-layer allocation ratio of the associated accounting nodes in the target accounting layer and the accounting ratio of the target sub-aggregation organization.

[0016] According to an embodiment of the present disclosure, determining the accounting ratio of each associated accounting node according to the intra-layer allocation ratio of the associated accounting node in the target accounting layer and the accounting ratio of the target sub-aggregation mechanism includes:

[0017] Determine the accounting ratio of n-1 associated accounting nodes according to the intra-layer allocation ratio of n-1 associated accounting nodes in the target accounting layer and the accounting ratio of the target sub-aggregation organization;

[0018] The accounting ratio of the nth associated accounting node is determined according to the accounting ratio of the target sub-aggregation organization and the accounting ratios of n-1 associated accounting nodes.

[0019] According to an embodiment of the present disclosure, determining the accounting ratio of n-1 associated accounting nodes according to the intra-layer allocation ratio of n-1 associated accounting nodes in the target accounting layer and the accounting ratio of the target sub-aggregation mechanism includes:

[0020] The products of the intra-layer allocation ratios of the n-1 associated accounting nodes and the accounting ratios of the target sub-aggregation agencies are calculated respectively to obtain the accounting ratios of the n-1 associated accounting nodes.

[0021] According to an embodiment of the present disclosure, determining the accounting ratio of the nth associated accounting node according to the accounting ratio of the target sub-aggregation organization and the accounting ratios of n-1 associated accounting nodes includes:

[0022] The difference between the accounting ratio of the target sub-aggregation organization and the associated sum value is calculated to obtain the accounting ratio of the nth associated accounting node, where the associated sum value is the sum of the accounting ratios of n-1 associated accounting nodes.

[0023] According to an embodiment of the present disclosure, it also includes:

[0024] The asset original value apportionment amount of each associated accounting node is determined based on the asset original value apportionment amount of the target sub-aggregation organization and the accounting ratio of the associated accounting nodes in the target accounting layer.

[0025] According to an embodiment of the present disclosure, the asset original value allocation amount of each associated accounting node is determined according to the asset original value allocation amount of the target sub-aggregation organization and the accounting ratio of the associated accounting node in the target accounting layer, including:

[0026] Determine the asset original value allocation amount of n-1 associated accounting nodes based on the asset original value allocation amount of the target sub-aggregation organization and the accounting ratio of n-1 associated accounting nodes in the target accounting layer;

[0027] The asset original value apportionment amount of the nth associated accounting node is determined based on the asset original value apportionment amount of the target sub-aggregation organization and the asset original value apportionment amount of n-1 associated accounting nodes.

[0028] According to an embodiment of the present disclosure, it also includes:

[0029] The current asset depreciation allocation amount of the target associated accounting node is determined according to the asset original value allocation amount, the asset residual value, and the number of depreciation periods N of the target associated accounting node.

[0030] According to an embodiment of the present disclosure, determining the current asset depreciation allocation amount of the target associated accounting node according to the asset original value allocation amount, the asset residual value, and the number of depreciation periods N of the target associated accounting node includes:

[0031] Determine the net depreciation value of the asset of the target associated accounting node based on the asset original value amortization amount and asset residual value of the target associated accounting node;

[0032] The current asset depreciation allocation amount of the target associated accounting node is determined based on the asset depreciation net value and the number of depreciation periods N of the target associated accounting node.

[0033] According to an embodiment of the present disclosure, determining the current asset depreciation allocation amount of the target associated accounting node according to the asset depreciation net value and the depreciation period number N of the target associated accounting node includes:

[0034] According to the net asset depreciation value and the number of depreciation periods N of the target associated accounting node, determine the current asset depreciation allocation amount of the target associated accounting node in period N-1;

[0035] The current asset depreciation allocation amount of the target associated accounting node in the Nth period is determined according to the asset depreciation net value of the target associated accounting node and the current asset depreciation allocation amount of the target associated accounting node in the N-1 period.

[0036] According to an embodiment of the present disclosure, it also includes:

[0037] The current asset depreciation allocation amounts of multiple target associated accounting nodes belonging to the same target sub-aggregation organization are accumulated to obtain the current asset depreciation allocation amount of the target sub-aggregation organization.

[0038] A second aspect of the present disclosure provides a calculation result output device, including a reading module, a construction module, a first determination module, a second determination module and an output module.

[0039] Among them, the reading module is used to read the accounting organization structure information table.

[0040] The construction module is used to construct an accounting organization structure tree according to the organization structure information in the accounting organization structure information table, wherein the accounting organization structure tree includes multiple accounting layers, and each accounting layer includes at least one accounting node.

[0041] The first determination module is used to determine the intra-layer allocation ratio of the associated accounting nodes in the target accounting layer according to the organizational structure information in the accounting organizational structure information table.

[0042] The second determination module is used to determine the accounting ratio of each associated accounting node according to the intra-layer allocation ratio of the associated accounting nodes in the target accounting layer.

[0043] The output module is used to output the calculation ratio results of each associated calculation node.

[0044] According to an embodiment of the present disclosure, wherein:

[0045] The organizational structure information in the accounting organizational structure information table includes the organizational level information, organizational type information, and asset usage allocation information of each accounting organization;

[0046] In the accounting organization structure tree, the type of at least one accounting node includes an accounting unit and / or a sub-aggregation organization, wherein the sub-aggregation organization is associated with an accounting node belonging to a lower accounting layer; the associated accounting node belongs to a target sub-aggregation organization;

[0047] According to the intra-layer allocation ratio of the associated accounting nodes in the target accounting layer, the accounting ratio of each associated accounting node is determined, including:

[0048] The accounting ratio of each associated accounting node is determined based on the intra-layer allocation ratio of the associated accounting nodes in the target accounting layer and the accounting ratio of the target sub-aggregation organization.

[0049] According to an embodiment of the present disclosure, the second determining module includes a first determining unit and a second determining unit.

[0050] Among them, the first determination unit is used to determine the accounting ratios of n-1 associated accounting nodes according to the intra-layer allocation ratios of the n-1 associated accounting nodes in the target accounting layer and the accounting ratios of the target sub-aggregation agencies.

[0051] The second determining unit is used to determine the accounting ratio of the nth associated accounting node according to the accounting ratio of the target sub-aggregation organization and the accounting ratios of n-1 associated accounting nodes.

[0052] According to an embodiment of the present disclosure, in the first determination unit, determining the accounting ratio of n-1 associated accounting nodes according to the intra-layer allocation ratio of n-1 associated accounting nodes in the target accounting layer and the accounting ratio of the target sub-aggregation organization includes: respectively calculating the product of the intra-layer allocation ratio of the n-1 associated accounting nodes and the accounting ratio of the target sub-aggregation organization to obtain the accounting ratio of the n-1 associated accounting nodes.

[0053] According to an embodiment of the present disclosure, in the second determination unit, determining the accounting ratio of the nth associated accounting node based on the accounting ratio of the target sub-aggregation organization and the accounting ratios of n-1 associated accounting nodes includes: calculating the difference between the accounting ratio of the target sub-aggregation organization and the associated sum value to obtain the accounting ratio of the nth associated accounting node, wherein the associated sum value is the sum of the accounting ratios of the n-1 associated accounting nodes.

[0054] According to an embodiment of the present disclosure, it also includes: a third determination module, which is used to determine the asset original value apportionment amount of each associated accounting node based on the asset original value apportionment amount of the target sub-aggregation organization and the accounting ratio of the associated accounting nodes in the target accounting layer.

[0055] According to an embodiment of the present disclosure, the third determination module includes a third determination unit and a fourth determination unit.

[0056] Among them, the third determination unit is used to determine the asset original value apportionment amount of n-1 associated accounting nodes based on the asset original value apportionment amount of the target sub-aggregation organization and the accounting ratio of the n-1 associated accounting nodes in the target accounting layer; the fourth determination unit is used to determine the asset original value apportionment amount of the nth associated accounting node based on the asset original value apportionment amount of the target sub-aggregation organization and the asset original value apportionment amount of the n-1 associated accounting nodes.

[0057] According to an embodiment of the present disclosure, it also includes: a fourth determination module, which is used to determine the current asset depreciation allocation amount of the target associated accounting node based on the asset original value allocation amount, asset residual value, and depreciation period number N of the target associated accounting node.

[0058] According to an embodiment of the present disclosure, the fourth determination module includes a fifth determination unit and a sixth determination unit.

[0059] Among them, the fifth determination unit is used to determine the net asset depreciation value of the target associated accounting node based on the asset original value allocation amount and asset residual value of the target associated accounting node; the sixth determination unit is used to determine the current asset depreciation allocation amount of the target associated accounting node based on the asset original value allocation amount and depreciation period number N of the target associated accounting node.

[0060] According to an embodiment of the present disclosure, the sixth determining unit includes a first determining subunit and a second determining subunit.

[0061] Among them, the first determination subunit is used to determine the current asset depreciation allocation amount of the target associated accounting node in the N-1 period according to the asset depreciation net value and the depreciation period number N of the target associated accounting node; the second determination subunit is used to determine the current asset depreciation allocation amount of the Nth period of the target associated accounting node according to the asset depreciation net value of the target associated accounting node and the current asset depreciation allocation amount of the N-1 period of the target associated accounting node.

[0062] According to an embodiment of the present disclosure, it also includes: an accumulation module, which is used to accumulate the current asset depreciation allocation amounts of multiple target associated accounting nodes belonging to the same target sub-aggregation organization to obtain the current asset depreciation allocation amount of the target sub-aggregation organization.

[0063] The third aspect of the present disclosure provides an electronic device, comprising: one or more processors; a memory for storing one or more programs, wherein when the one or more programs are executed by the one or more processors, the one or more processors execute the above-mentioned calculation result output method.

[0064] The fourth aspect of the present disclosure further provides a computer-readable storage medium having executable instructions stored thereon, which, when executed by a processor, causes the processor to execute the above-mentioned calculation result output method.

[0065] The fifth aspect of the present disclosure also provides a computer program product, including a computer program, which implements the above-mentioned calculation result output method when executed by a processor.

[0066] According to the embodiments of the present disclosure, by constructing an accounting organization structure tree and adopting a layer-by-layer calculation processing logic, the accounting ratio of each associated accounting node in each target accounting layer is determined, and in the process of calculating the accounting ratio, the apportionment ratio between accounting units at any layer can be decomposed step by step, and automatic tail difference processing can be realized in each layer, and the proportion tail difference can be apportioned step by step in each layer. In the subsequent process of calculating the value apportionment using the accounting ratio, the reasonable processing of the value tail difference can be further realized, avoiding the total tail difference from being attributed to a certain accounting unit, and solving the problem of unreasonable tail difference apportionment in the prior art. In addition, through the method of the embodiments of the present disclosure, the basic information data is automatically read, and the data is automatically processed and output as the accounting result, and a set of automatic processing methods that support cross-level automatic apportionment and can automatically complete tail difference processing are established, which solves the problem that it is difficult to ensure the calculation accuracy and consumes labor costs due to manual calculation, and can quickly and accurately perform the apportionment calculation of multiple accounting units across levels. BRIEF DESCRIPTION OF THE DRAWINGS

[0067] The above contents and other objects, features and advantages of the present disclosure will become more apparent through the following description of the embodiments of the present disclosure with reference to the accompanying drawings, in which:

[0068] Figure 1 The application scenario diagram of the calculation result output method, device, equipment, medium and program product according to the embodiment of the present disclosure is schematically shown;

[0069] Figure 2 A flowchart schematically shows a method for outputting calculation results according to an embodiment of the present disclosure;

[0070] Figure 3 An example diagram schematically shows an accounting organization structure tree according to an embodiment of the present disclosure;

[0071] Figure 4 A flowchart for determining a calculation ratio of an associated calculation node according to an embodiment of the present disclosure is schematically shown;

[0072] Figure 5 The structure block diagram of the calculation result output device according to the embodiment of the present disclosure is schematically shown;

[0073] Figure 6 A block diagram of an electronic device suitable for implementing a method for outputting calculation results according to an embodiment of the present disclosure is schematically shown. DETAILED DESCRIPTION

[0074] Hereinafter, embodiments of the present disclosure will be described with reference to the accompanying drawings. However, it should be understood that these descriptions are exemplary only and are not intended to limit the scope of the present disclosure. In the following detailed description, for ease of explanation, many specific details are set forth to provide a comprehensive understanding of the embodiments of the present disclosure. However, it is apparent that one or more embodiments may also be implemented without these specific details. In addition, in the following description, descriptions of known structures and technologies are omitted to avoid unnecessary confusion of the concepts of the present disclosure.

[0075] The terms used herein are only for describing specific embodiments and are not intended to limit the present disclosure. The terms "comprise", "include", etc. used herein indicate the existence of the features, steps, operations and / or components, but do not exclude the existence or addition of one or more other features, steps, operations or components.

[0076] All terms (including technical and scientific terms) used herein have the meanings commonly understood by those skilled in the art, unless otherwise defined. It should be noted that the terms used herein should be interpreted as having a meaning consistent with the context of this specification, and should not be interpreted in an idealized or overly rigid manner.

[0077] When using expressions such as "at least one of A, B, and C, etc.", they should generally be interpreted according to the meaning of the expression commonly understood by those skilled in the art (for example, "a system having at least one of A, B, and C" should include but is not limited to a system having A alone, B alone, C alone, A and B, A and C, B and C, and / or A, B, C, etc.).

[0078] It should be noted that the accounting result output method and device of the embodiments of the present disclosure can be used in the field of computer automation programming technology, in the field of financial technology, or in any field other than the field of computer automation programming technology and the field of financial technology. The embodiments of the present disclosure do not limit the application field of the above-mentioned accounting result output method and device.

[0079] In the technical solution disclosed in the present invention, the acquisition, storage and application of user personal information involved are in compliance with the provisions of relevant laws and regulations, necessary confidentiality measures are taken, and do not violate public order and good morals.

[0080] In enterprises and institutions, some fixed assets such as self-built properties and large computer equipment are generally owned and used by multiple financial accounting units. Therefore, it is necessary to apportion the value of the assets.

[0081] In the process of implementing the present disclosure, it was found that for a large asset, such as real estate, its asset value sharing and expense sharing may cross levels, and the number of cross levels is uncertain (it may not cross levels, or it may cross multiple levels).

[0082] When allocating value and current depreciation expenses, since the asset value is allocated proportionally, there may be tail differences due to accuracy issues. The tail differences need to be processed, otherwise it will affect the balance of the general ledger.

[0083] For depreciation accrual within a fixed accounting week (generally carried out on a monthly or quarterly basis), due to the existence of multiple periods of amortization over the entire life cycle, there may be tail differences caused by accuracy issues, and the processing of tail differences must also be considered to ensure that the recognition of expenses is complete over the entire life cycle of the asset.

[0084] In summary, due to the complex organizational structure among multiple accounting units and the problem of loss of accuracy in the allocation and depreciation accrual between accounting units across periods, a large amount of manual calculation and verification work is required in the process of asset value allocation and depreciation expense accrual. It is not only difficult to ensure the calculation accuracy, but also consumes a lot of manual calculation costs and has a low degree of automation.

[0085] In the related art, the method for allocating the original value of an asset may be (taking real estate as an example):

[0086] 1. Accounting personnel shall identify the accounting units involved in the real estate-using departments and manually calculate and verify the amortization ratios across organizational levels based on actual usage.

[0087] Among them, the accounting unit is the accounting entity, which is the subject of accounting and financial reporting. The system determines the financial ownership of the business through the relationship between the business organization and the accounting organization. The organization divides the business organization into financial accounting organizations based on actual management needs. Under the same accounting system, the business organization belongs to only one accounting organization to ensure the uniqueness of business accounting.

[0088] 2. Calculate the apportionment of the asset value based on the total asset value according to the amortization ratio determined by each accounting unit.

[0089] 3. Complete the processing of tail differences caused by precision and attribute the overall error to a certain accounting unit.

[0090] Among them, the tail difference mainly refers to the error caused by rounding during calculation. For example, assuming that the value of a fixed asset is 1,000 yuan, and it is amortized among three accounting units, and the amortization is rounded to two decimal places, then the calculated value of each accounting unit is 333.33 yuan, and the total value calculated by the three accounting units is 999.99 yuan. The tail difference is the difference of 0.01 yuan between the calculation result and 1,000 yuan. It should be noted that the tail difference is not a human calculation error, but an error caused by different calculation methods.

[0091] In the related art, the method for calculating and allocating asset depreciation may be, for example:

[0092] 1. According to the asset value, combined with the relevant parameters of asset depreciation (service life, residual value rate, depreciation start date, whether to trace back, etc.), the current depreciation amount is calculated according to the depreciation algorithm (such as the "straight-line method"); when the depreciation period is the last accounting period, the asset depreciation amount = asset value - residual value - accumulated depreciation.

[0093] Among them, when an enterprise uses fixed assets in the process of production and operation, its value is reduced due to wear and tear, leaving only a certain residual value. The difference between the original value and the residual value is amortized over its useful life, which is the depreciation of the fixed assets.

[0094] 2. Calculate the asset depreciation expense allocation amount of each accounting unit based on the asset depreciation amount and the allocation ratio of the accounting unit to be allocated. Among them, depreciation expense allocation refers to the process in which fixed assets, such as houses and buildings, and large-scale IT equipment, are used by various production departments, and their depreciation expenses are allocated to each production department in proportion to actual use.

[0095] 3. Complete the processing of tail differences caused by the loss of accuracy in allocating asset depreciation amounts.

[0096] In the process of realizing the present disclosure, it is found that in the accounting process, financial accounting personnel need to manually determine the apportionment ratio of the "accounting units to be apportioned" across levels. The degree of automation is low and it is prone to errors. Once there is overlap or omission in the apportionment, it will directly affect the accuracy and balance of the financial data, and all errors caused by precision will be attributed to a certain accounting unit, and the tail difference is not well apportioned within each level. Furthermore, the total depreciation amount of assets needs to be calculated and then apportioned in each accounting week, which requires a large amount of calculation.

[0097] In view of this, in view of the above technical problems, an embodiment of the present disclosure provides a method for outputting a calculation result, including:

[0098] Read the accounting organization structure information table, which includes the organization level information, organization type information, and asset usage allocation information of each accounting organization;

[0099] According to the organization level information and organization type information of each accounting organization, an accounting organization structure tree is constructed, wherein the accounting organization structure tree includes multiple accounting layers, each accounting layer includes at least one accounting node, and the type of at least one accounting node includes an accounting unit and / or a sub-aggregation organization, wherein the sub-aggregation organization is associated with an accounting node belonging to a lower accounting layer;

[0100] According to the asset usage allocation information of each accounting organization, determine the intra-layer allocation ratio of the associated accounting nodes in the target accounting layer, where the associated accounting nodes belong to the target sub-aggregation organization;

[0101] Determine the accounting ratio of each associated accounting node according to the intra-layer allocation ratio of the associated accounting nodes in the target accounting layer and the accounting ratio of the target sub-aggregation organization;

[0102] Output the calculation ratio results of each associated calculation node.

[0103] Figure 1 The application scenario diagram of the calculation result output method, device, equipment, medium and program product according to the embodiments of the present disclosure is schematically shown.

[0104] like Figure 1 As shown, the application scenario 100 according to this embodiment may include terminal devices 101, 102, 103, a network 104 and a server 105. The network 104 is used to provide a medium for a communication link between the terminal devices 101, 102, 103 and the server 105. The network 104 may include various connection types, such as wired, wireless communication links or optical fiber cables, etc.

[0105] Users can use terminal devices 101, 102, 103 to interact with server 105 through network 104 to receive or send messages, etc. Various communication client applications can be installed on terminal devices 101, 102, 103, such as shopping applications, web browser applications, search applications, instant messaging tools, email clients, social platform software, etc. (only examples).

[0106] The terminal devices 101 , 102 , and 103 may be various electronic devices having a display screen and supporting web browsing, including but not limited to smart phones, tablet computers, laptop computers, and desktop computers.

[0107] The server 105 may be a server that provides various services, such as a background management server (only an example) that provides support for websites browsed by users using the terminal devices 101, 102, and 103. The background management server may analyze and process the received data such as user requests, and feed back the processing results (such as web pages, information, or data obtained or generated according to user requests) to the terminal device.

[0108] According to an embodiment of the present disclosure, a user (e.g., a financial accounting personnel) may initiate a request to obtain an asset allocation accounting result to a server 105 through terminal devices 101, 102, 103. Server 105 executes the accounting result output method of an embodiment of the present disclosure in response to the user request. After outputting the accounting result, server 105 returns the processing result to terminal devices 101, 102, 103 so that terminal devices 101, 102, 103 can display the processing result to the user.

[0109] It should be noted that the calculation result output method provided in the embodiment of the present disclosure can generally be executed by the server 105. Accordingly, the calculation result output device provided in the embodiment of the present disclosure can generally be set in the server 105. The calculation result output method provided in the embodiment of the present disclosure can also be executed by a server or server cluster that is different from the server 105 and can communicate with the terminal devices 101, 102, 103 and / or the server 105. Accordingly, the calculation result output device provided in the embodiment of the present disclosure can also be set in a server or server cluster that is different from the server 105 and can communicate with the terminal devices 101, 102, 103 and / or the server 105.

[0110] It should be understood that Figure 1 The number of terminal devices, networks and servers in the embodiment is only for illustration. Any number of terminal devices, networks and servers may be provided according to the implementation requirements.

[0111] The following will be based on Figure 1 The scene described by Figure 2 to Figure 6The calculation result output method of the disclosed embodiment is described in detail.

[0112] Figure 2 The flowchart of the method for outputting calculation results according to an embodiment of the present disclosure is schematically shown.

[0113] like Figure 2 As shown, the calculation result output method of this embodiment includes operations S201 to S205.

[0114] In operation S201, the accounting organization structure information table is read.

[0115] In operation S202, an accounting organization structure tree is constructed according to the organization structure information in the accounting organization structure information table, wherein the accounting organization structure tree includes a plurality of accounting layers, and each accounting layer includes at least one accounting node.

[0116] According to an embodiment of the present disclosure, the organizational structure information in the accounting organizational structure information table includes the organizational level information, organizational type information and asset usage allocation information of each accounting organization; based on the organizational structure information in the accounting organizational structure information table, an accounting organization structure tree is constructed, which can be constructed based on the organizational level information and organizational type information of each accounting organization.

[0117] According to an embodiment of the present disclosure, in the accounting organization structure tree, the type of at least one accounting node includes an accounting unit and / or a sub-aggregation mechanism, wherein the sub-aggregation mechanism is associated with an accounting node belonging to a lower accounting layer.

[0118] In operation S203, according to the organizational structure information in the accounting organizational structure information table, the intra-layer allocation ratio of the associated accounting nodes in the target accounting layer is determined, wherein the associated accounting nodes belong to the target sub-aggregation organization, wherein the target sub-aggregation organization is located in the upper layer of the current target accounting layer.

[0119] According to an embodiment of the present disclosure, the intra-layer allocation ratio of the associated accounting nodes in the target accounting layer is determined based on the organizational structure information in the accounting organizational structure information table. The intra-layer allocation ratio of the associated accounting nodes in the target accounting layer can be determined based on the asset usage allocation information of each accounting institution.

[0120] In operation S204, the accounting ratio of each associated accounting node is determined according to the intra-layer allocation ratio of the associated accounting nodes in the target accounting layer. For example, the accounting ratio of each associated accounting node can be determined according to the intra-layer allocation ratio of the associated accounting nodes in the target accounting layer and the accounting ratio of the target sub-aggregation organization.

[0121] In operation S205, the calculation ratio result of each associated calculation node is output.

[0122] According to the embodiments of the present disclosure, the accounting organization structure tree needs to be constructed layer by layer according to the level and affiliation of the accounting institutions, so it is necessary to read the accounting organization structure information table and construct it according to the structural organization relationship information in the organization structure information table. Among them, the organization level information and organization type information of each accounting institution included in the accounting organization structure information table can be, for example, the organization level of institution A is a first-level headquarters institution (belonging to the first level), and the organization type is a summary institution (that is, the institution contains subordinate sub-institutions); the organization level of institution B is a second-level department (belonging to the second level), and the organization type is a sub-summary institution; the organization level of institution C is a first-level internal department (belonging to the second level), and the organization type is an accounting unit (that is, the institution does not contain subordinate sub-institutions and is a terminal accounting institution); the organization level of institution D is a second-level internal department (belonging to the third level), and the organization type is an accounting unit.

[0123] According to an embodiment of the present disclosure, in operation S202, an accounting organization structure tree is constructed according to the organization level information and organization type information of each accounting organization. For example, the first-level accounting organization is placed in the first accounting layer of the accounting organization structure tree, the second-level accounting organization and the first-level internal organization are placed in the second accounting layer of the accounting organization structure tree..., and the N-level accounting organization and the N-1-level internal organization are placed in the Nth accounting layer of the accounting organization structure tree. In addition, the accounting organizations belonging to the same summary organization or sub-summary organization need to be divided into the next layer of the corresponding summary organization or sub-summary organization in combination with the organization affiliation between the levels.

[0124] Figure 3 An example diagram of a accounting organization structure tree according to an embodiment of the present disclosure is schematically shown.

[0125] like Figure 3 In the example shown, the accounting organization structure tree constructed based on the organization level information and organization type information of each accounting organization includes 4 accounting layers. The first accounting layer includes an accounting node (provincial level 1 branch), which is a level 1 accounting organization; the second-level accounting organization and the first-level internal organization affiliated to the provincial level 1 branch, namely, the municipal level 2 branch and the level 1 branch internal department A and internal department C, belong to the second accounting layer; the third-level accounting organization and the second-level internal organization affiliated to the municipal level 2 branch, namely, the district level 3 branch and the level 2 branch internal department A and internal department B, belong to the third accounting layer; the three online store organizations affiliated to the district level 3 branch belong to the fourth accounting layer. Among them, the type of the provincial level 1 branch is a summary organization, the type of the municipal level 2 branch and the district level 3 branch is a sub-summary organization, and the types of the remaining accounting nodes are all accounting units.

[0126] According to the embodiments of the present disclosure, the asset usage allocation information of each accounting institution may be the usage percentage data of each accounting institution for fixed assets. For example, a certain fixed asset is 100 computer devices, of which the provincial-level branch accounts for 100%. In the next layer, the municipal-level branch (the entity organization is its subordinate institutions) uses 23 computers, accounting for 23%. The A department and the C department within the first-level branch use 28 and 49 computers respectively, accounting for 28% and 49% respectively.

[0127] According to the embodiment of the present disclosure, the intra-layer allocation ratio of the associated accounting nodes in the target accounting layer is determined according to the asset usage allocation information of each accounting institution. For example, the usage ratio of each accounting institution in the layer for fixed assets is determined as the intra-layer allocation ratio of the associated accounting nodes in the layer. For example, in the above example, the usage ratio of the provincial-level branch is 100%, and the intra-layer allocation ratio is 100%. In the second layer, according to the usage ratio of each institution for fixed assets, the intra-layer allocation ratio of the associated accounting nodes in the layer is determined as 23% for the municipal-level branch, 28% for the A department in the first-level branch, and 49% for the C department in the internal department; in the third layer, the usage ratio of the associated accounting nodes: the district-level branch, the A department in the second-level branch, and the B department in the internal department for the 23 computers occupied by the municipal-level branch in the upper layer are 37%, 26%, and 37% respectively, and the intra-layer allocation ratio is allocated accordingly.

[0128] According to an embodiment of the present disclosure, in operation S204, the accounting ratio of each associated accounting node is determined according to the intra-layer allocation ratio of the associated accounting nodes in the target accounting layer and the accounting ratio of the target sub-aggregation agency. For example, the product of the intra-layer allocation ratio of each associated accounting node and the accounting ratio of the target sub-aggregation agency can be calculated respectively to obtain the accounting ratio of each associated accounting node. It should be noted that calculation tail differences may be generated in this process. For example, when the intra-layer allocation ratio of the associated accounting node and the accounting ratio of the target sub-aggregation agency both contain more than two decimal places, the product of the two needs to be rounded off to generate a proportional tail difference. At this time, the tail difference can be attributed to any of the associated accounting nodes.

[0129] According to the embodiments of the present disclosure, the accounting unit is the final entity accounting organization that ultimately needs to perform value allocation, and the aggregation organizations at each level do not need to perform value allocation, and the calculation results of the aggregation organizations at each level are used as intermediate results.

[0130] According to an embodiment of the present disclosure, after determining the accounting ratio of each associated accounting node in each target accounting layer, the accounting ratio of each accounting unit in the entire accounting organization structure tree can be determined. Subsequently, the asset value allocation and depreciation allocation of each accounting unit can be determined based on the total asset value amount and the total asset depreciation amount, combined with the accounting ratios of each accounting unit. For example, the product of the total asset value amount (or depreciation amount) and the accounting ratio of a certain accounting unit can be calculated to obtain the asset value allocation amount (or depreciation allocation amount) of the accounting unit.

[0131] According to the embodiments of the present disclosure, by constructing an accounting organization structure tree and adopting a layer-by-layer calculation processing logic, the accounting ratio of each associated accounting node in each target accounting layer is determined, and in the process of calculating the accounting ratio, the apportionment ratio between accounting units at any layer can be decomposed step by step, and automatic tail difference processing can be realized in each layer, and the proportion tail difference can be apportioned step by step in each layer. In the subsequent process of calculating the value apportionment using the accounting ratio, the reasonable processing of the value tail difference can be further realized, avoiding the total tail difference from being attributed to a certain accounting unit, and solving the problem of unreasonable tail difference apportionment in the prior art. In addition, through the method of the embodiments of the present disclosure, the basic information data is automatically read, and the data is automatically processed and output as the accounting result, and a set of automatic processing methods that support cross-level automatic apportionment and can automatically complete tail difference processing are established, which solves the problem that it is difficult to ensure the calculation accuracy and consumes labor costs due to manual calculation, and can quickly and accurately perform the apportionment calculation of multiple accounting units across levels.

[0132] According to an embodiment of the present disclosure, in the process of determining the accounting ratio of each associated accounting node using the method of the embodiment of the present disclosure, the accounting ratio of each associated accounting node is determined according to the intra-layer allocation ratio of the associated accounting nodes in each target accounting layer and the accounting ratio of the target sub-aggregation organization, which may specifically include:

[0133] Determine the accounting ratio of n-1 associated accounting nodes according to the intra-layer allocation ratio of n-1 associated accounting nodes in the target accounting layer and the accounting ratio of the target sub-aggregation organization;

[0134] The accounting ratio of the nth associated accounting node is determined according to the accounting ratio of the target sub-aggregation organization and the accounting ratios of n-1 associated accounting nodes.

[0135] Figure 4 A flowchart for determining the accounting ratio of associated accounting nodes according to an embodiment of the present disclosure is schematically shown.

[0136] like Figure 4 As shown, the method for determining the accounting ratio of the associated accounting node includes operations S401 and S402.

[0137] In operation S401, the accounting ratios of n-1 associated accounting nodes are determined according to the intra-layer allocation ratios of n-1 associated accounting nodes in the target accounting layer and the accounting ratio of the target sub-aggregation organization, including: respectively calculating the products of the intra-layer allocation ratios of the n-1 associated accounting nodes and the accounting ratio of the target sub-aggregation organization to obtain the accounting ratios of the n-1 associated accounting nodes.

[0138] In operation S402, the accounting ratio of the nth associated accounting node is determined according to the accounting ratio of the target sub-aggregation organization and the accounting ratios of n-1 associated accounting nodes, including: calculating the difference between the accounting ratio of the target sub-aggregation organization and the associated sum value to obtain the accounting ratio of the nth associated accounting node, wherein the associated sum value is the sum of the accounting ratios of the n-1 associated accounting nodes.

[0139] Abstracting the above process, assuming that a certain associated accounting node is at the (k-1) level, the accounting ratio of the target sub-aggregation organization is Rate, the number of associated accounting nodes belonging to the same target sub-aggregation organization is n, and the intra-layer allocation ratio of the j-th associated accounting node is p(j), then the calculation formula for the accounting ratio of each associated accounting node can be abstracted as shown in the following formula (I) (where k and j are both positive integers):

[0140]

[0141] In the above formula, the function round(Rate*p(j), 4) means that the result of multiplying Rate and p(j) is rounded to 4 decimal places.

[0142] According to the embodiments of the present disclosure, Figure 3 Taking the accounting organization structure tree constructed in the example shown as an example, the method for determining the accounting ratio of the associated accounting nodes in the above embodiment of the present disclosure is exemplified.

[0143] For example, for a certain fixed asset (such as real estate), the accounting ratio of the first-level accounting layer aggregation organization (k=1, j=1) is Rate=100%; in the second-level accounting layer, the number of associated accounting nodes belonging to the same aggregation organization is n=3, and the intra-layer allocation ratios of the three associated accounting nodes are p(j), which are: p(1)=23%, p(2)=28%, and p(3)=49%.

[0144] It should be noted that, for the n-1 associated accounting nodes in the target accounting layer, n-1 of them can be selected from the n associated accounting nodes. For example, for the three associated accounting nodes in the second accounting layer in the example, the first two accounting nodes: the second-level branch of XX city and the department A of the first-level branch of XX can be taken as the n-1 associated accounting nodes, and the department C of the first-level branch of XX can be taken as the nth associated accounting node.

[0145] In this example, the accounting ratios of the three associated accounting nodes in the second accounting layer are determined as follows: the apportionment ratio of "XX City Secondary Branch" is the superior apportionment ratio (100%) * the apportionment ratio within this level (23%), the apportionment ratio of "XX First-level Branch Department A" is the superior apportionment ratio (100%) * the apportionment ratio within this level (28%), and the apportionment ratio of "XX First-level Branch Department C" = 1-the sum of the apportionment ratios of other accounting units within this level (28% + 23%) = 49%. For the calculation method of the accounting ratios of the associated accounting nodes in the third layer under "XX City Secondary Branch", the third-level apportionment processing is performed according to the same processing logic as above until all accounting nodes have completed the calculation of the apportionment accounting ratios.

[0146] According to the embodiments of the present disclosure, in the process of determining the accounting ratio of the associated accounting nodes in a certain target accounting layer through the above method, the associated accounting nodes belonging to the same target sub-aggregation organization are divided into two parts (the first n-1 as one part, and the nth as another part), and processed according to different calculation logics respectively. In this way, the calculated tail difference generated in the process of calculating the accounting ratio of the first n-1 associated accounting nodes can be attributed to the nth associated accounting node. Therefore, in each accounting layer, the processing of the tail difference can be realized. After the final layer-by-layer accounting is completed, the proportional tail difference can be allocated step by step in each layer. In the subsequent process of calculating the value allocation using the accounting ratio, the reasonable processing of the value tail difference can be further realized, avoiding the attribution of the total tail difference to a certain accounting unit, and solving the problem of unreasonable tail difference allocation in the prior art.

[0147] According to an embodiment of the present disclosure, on the basis of obtaining the accounting ratio of each accounting node by using the above-mentioned accounting result output method, it can also include: determining the asset original value allocation amount of each accounting unit according to the total asset original value amount and the accounting ratio of each accounting unit. For example, the product of the total asset original value amount and the accounting ratio of a certain accounting unit can be calculated to obtain the asset original value allocation amount of the accounting unit.

[0148] According to the embodiments of the present disclosure, the asset original value allocation amount of each accounting unit can also be determined by using the same processing logic as that for calculating the accounting ratio to allocate and calculate the asset original value layer by layer. Specifically, the following algorithm is used in each target accounting layer: according to the asset original value allocation amount of the target sub-aggregation organization and the accounting ratio of the associated accounting node in the target accounting layer, the asset original value allocation amount of each associated accounting node is determined.

[0149] According to an embodiment of the present disclosure, the asset original value allocation amount of each associated accounting node is determined according to the asset original value allocation amount of the target sub-aggregation organization and the accounting ratio of the associated accounting node in the target accounting layer, including:

[0150] (1) Determine the asset original value allocation amount of n-1 associated accounting nodes based on the asset original value allocation amount of the target sub-aggregation organization and the accounting ratio of n-1 associated accounting nodes in the target accounting layer;

[0151] (2) Based on the asset original value allocation amount of the target sub-aggregation organization and the asset original value allocation amount of n-1 associated accounting nodes, determine the asset original value allocation amount of the nth associated accounting node.

[0152] According to the embodiment of the present disclosure, the above processing is abstracted, and the total original value of the assets is set as V-total. Assuming that a certain associated accounting node is at the (k-1) level, the original value of the assets allocated to the target sub-aggregation organization is Value, the number of associated accounting nodes belonging to the same target sub-aggregation organization is n, and the accounting ratio of the jth associated accounting node is F(k, j), then the calculation formula of the original value of the assets allocated to each associated accounting node can be abstracted as shown in the following formula (II) (where k and j are both positive integers):

[0153]

[0154] According to an embodiment of the present disclosure, as shown in the above formula, based on the asset original value apportionment amount of the target sub-aggregation organization and the accounting ratio of the n-1 associated accounting nodes in the target accounting layer, the asset original value apportionment amount of the n-1 associated accounting nodes is determined. The product of the accounting ratio F(k, j) of the n-1 associated accounting nodes and the asset original value apportionment amount of the target sub-aggregation organization as Value is calculated separately to obtain the asset original value apportionment amount of the n-1 associated accounting nodes.

[0155] According to an embodiment of the present disclosure, the asset original value apportionment amount of the nth associated accounting node is determined based on the asset original value apportionment amount of the target sub-aggregation organization and the asset original value apportionment amounts of n-1 associated accounting nodes. The sum of the asset original value apportionment amounts of the n-1 associated accounting nodes can be first calculated, and then the sum is subtracted from the asset original value apportionment amount Value of the target sub-aggregation organization.

[0156] According to an embodiment of the present disclosure, in the process of calculating the amortized amount of the original value of an asset, if the calculation method adopted is: calculating the product of the original value of the total assets and the accounting ratio of each accounting unit to obtain the calculation method of the amortized amount of the original value of the asset of the accounting unit, then the amount tail difference generated in the calculation process will inevitably belong to one of the accounting units, and the tail difference processing method is unreasonable. Through the above method, the same processing logic as that for calculating the accounting ratio is adopted to amortize the original value of the asset layer by layer. In each layer, the calculated tail difference generated in the process of calculating the amortized amount of the first n-1 associated accounting nodes can be attributed to the nth associated accounting node. Therefore, in each accounting layer, the tail difference processing can be realized. After the final layer-by-layer accounting is completed, the proportional tail difference can be amortized step by step in each layer. It can be seen that the accounting ratio is determined by the method of the embodiment of the present invention, and the processing logic for calculating the accounting ratio has been used to realize the initial tiered apportionment of the tail difference. On this basis, the tail difference is again apportioned layer by layer in the process of further calculating the amount, which further improves the rationality and accuracy of the calculation and apportionment.

[0157] According to an embodiment of the present disclosure, based on the use of the above-mentioned accounting result output method to obtain the accounting ratio of each accounting node and the asset original value apportionment amount of each accounting node, it can also include: further determining the current asset depreciation apportionment amount of each accounting node based on the above-mentioned calculation results.

[0158] According to an embodiment of the present invention, the current asset depreciation allocation amount of each accounting node can be calculated by calculating the current asset depreciation amount layer by layer based on the accounting ratio of each accounting node, using the same processing logic as that for calculating the asset original value allocation amount of each accounting node. The current asset depreciation amount can be calculated using a depreciation algorithm based on the total original value of the assets, the total asset residual value, and the number of depreciation periods N.

[0159] According to an embodiment of the present invention, the current asset depreciation allocation amount of each accounting node can be calculated, and it can also be determined based on the asset original value allocation amount of each accounting node, according to the asset original value allocation amount, asset residual value, and depreciation period number N of each target-related accounting node. According to an embodiment of the present disclosure, because the accounting unit is the final entity accounting organization that ultimately needs to perform value allocation, the summary organizations at all levels do not need to perform value allocation. Therefore, the target-related accounting node can be an accounting node whose organization type is an accounting unit. The current asset depreciation allocation amount of each accounting unit can be calculated using various depreciation algorithms based on the asset original value allocation amount, asset residual value, and depreciation period number N of the accounting unit.

[0160] According to an embodiment of the present invention, the depreciation algorithm may be any depreciation algorithm suitable for the scenario, including but not limited to the straight-line depreciation method, the sum-of-years'-digits method, the double-declining balance method, and the like.

[0161] According to an embodiment of the present invention, since the above method is directly based on the asset original value amortization amount of each target-associated accounting node, combined with the asset residual value and the depreciation period number N, the current asset depreciation amortization amount of each accounting unit is calculated, and since the calculation process of the asset original value amortization amount of the target-associated accounting node already includes the logic of processing the tail difference in each level, therefore, further depreciation calculation is performed directly based on the asset original value amortization amount of the target-associated accounting node, which can avoid the complex logic of processing the tail difference required for each period of depreciation provision, which not only improves the calculation accuracy, but also reduces the complexity of the calculation and improves the processing speed of the computer.

[0162] According to an embodiment of the present disclosure, in the above method for determining the current asset depreciation allocation amount of the accounting node, using various depreciation algorithms, according to the asset original value allocation amount, asset residual value, and depreciation period number N of the target associated accounting node, determining the current asset depreciation allocation amount of the target associated accounting node includes:

[0163] Determine the net asset depreciation value of the target associated accounting node according to the asset original value allocation amount and the asset residual value of the target associated accounting node. Specifically, the net asset depreciation value is the difference between the asset original value allocation amount and the asset residual value.

[0164] The current asset depreciation allocation amount of the target associated accounting node is determined based on the asset depreciation net value and the number of depreciation periods N of the target associated accounting node.

[0165] For example, when the straight-line depreciation method is used as the depreciation algorithm, the current asset depreciation allocation amount of the target associated accounting node can be determined as: (asset original value allocation amount of the target associated accounting node - asset residual value) / number of depreciation periods N, where if a tail difference is generated during the calculation process, the tail difference can be attributed to any period.

[0166] According to an embodiment of the present disclosure, in order to reasonably allocate the depreciation amount difference caused by the time period within the depreciation period, according to the net depreciation value of the asset of the target associated accounting node and the number of depreciation periods N, determining the current asset depreciation allocation amount of the target associated accounting node includes:

[0167] According to the net asset depreciation value and the number of depreciation periods N of the target associated accounting node, determine the current asset depreciation allocation amount of the target associated accounting node in period N-1;

[0168] The current asset depreciation allocation amount of the target associated accounting node in the Nth period is determined according to the asset depreciation net value of the target associated accounting node and the current asset depreciation allocation amount of the target associated accounting node in the N-1 period.

[0169] According to an embodiment of the present disclosure, the above processing is abstracted, the net asset depreciation value of the target associated accounting node is set to Vtotal, the number of depreciation periods is N, and the calculation formula of the current asset depreciation allocation amount D(j) of the target associated accounting node can be abstracted as shown in the following formula (III) (where i, j are both positive integers, j represents the number of periods currently accrued, and cal() represents the depreciation algorithm used):

[0170]

[0171] According to an embodiment of the present disclosure, as shown in the above formula, the current asset depreciation allocation amount of the target associated accounting node in period N-1 is the amount value calculated using the depreciation algorithm. For example, when the depreciation algorithm uses the straight-line depreciation method, the current asset depreciation allocation amount of the target associated accounting node in period N-1 can be determined as: the net asset depreciation value Vtotal of the target associated accounting node divided by the number of depreciation periods N.

[0172] According to an embodiment of the present disclosure, as shown in the above formula, the Nth period current asset depreciation allocation amount of the target associated accounting node can be determined by first accumulating the current asset depreciation allocation amount of the node N-1, and then using the net asset depreciation value Vtotal of the node, minus the accumulated sum of the current asset depreciation allocation amount of N-1.

[0173] According to an embodiment of the present invention, in the process of calculating the current asset depreciation allocation amount for the first N-1 periods of each target-related accounting node, a calculation tail difference may be generated. Through the above method, the tail difference can be attributed to the Nth period. In this way, the depreciation amount tail difference caused by the time period is handled more reasonably in the calculation process of each target-related accounting node. Since the calculation process of the asset original value allocation amount of the target-related accounting node already includes the logic of handling the tail difference in each level, the above method directly performs further depreciation calculation based on the asset original value allocation amount of the target-related accounting node. On the basis of avoiding the complex logic of tail difference processing required for each period of depreciation provision, the depreciation amount tail difference caused by the time period is further handled more reasonably, further improving the rationality and calculation accuracy of the calculation allocation.

[0174] According to an embodiment of the present disclosure, based on determining the current asset depreciation allocation amount of the target associated accounting node through the above method, the method further includes: accumulating the current asset depreciation allocation amount of multiple target associated accounting nodes belonging to the same target sub-aggregation organization to obtain the current asset depreciation allocation amount of the target sub-aggregation organization. Further, the constructed accounting organization structure tree can be accumulated layer by layer through the above method to obtain the total current asset depreciation amount.

[0175] According to an embodiment of the present disclosure, assuming that the target sub-aggregation organization is at the (k) level, the number of target associated accounting nodes belonging to the same target sub-aggregation organization is n, and the current asset depreciation allocation amount of the i-th target associated accounting node is D(k+1, i), the above processing process is abstracted, and the calculation formula for the current asset depreciation allocation amount D(k, j) of the target sub-aggregation organization can be abstracted as shown in the following formula (IV).

[0176]

[0177] According to the embodiment of the present invention, by calculating from bottom to top to the top node of the accounting organization structure tree according to this formula, the total current asset depreciation of the asset in the current accounting period can be obtained.

[0178] According to an embodiment of the present invention, the total depreciation of the current assets is accumulated layer by layer through the above method, so no calculation tail difference will be generated. Compared with other algorithms (for example, the total depreciation of the current assets is calculated based on the total original value of the assets, the total residual value of the assets, and the number of depreciation periods N, using the depreciation algorithm), it not only avoids the complex allocation logic of each calculation, improves processing efficiency, but also avoids the tail difference caused by precision.

[0179] According to an embodiment of the present invention, various accounting results can be obtained through the above-mentioned accounting result output method, including the accounting ratio of each accounting node, the asset original value allocation amount, the current asset depreciation allocation amount, and the total current asset depreciation for each period. The accounting results can be stored in the corresponding accounting table in the database to facilitate the downstream system to call the accounting results.

[0180] Based on the above calculation result output method, the present disclosure also provides a calculation result output device. Figure 5 The device is described in detail.

[0181] Figure 5 The structural block diagram of the calculation result output device according to an embodiment of the present disclosure is schematically shown.

[0182] like Figure 5 As shown, the device includes a reading module 501 , a building module 502 , a first determining module 503 , a second determining module 504 and an output module 505 .

[0183] The reading module 501 is used to read the accounting organization structure information table.

[0184] The construction module 502 is used to construct an accounting organization structure tree according to the organization structure information in the accounting organization structure information table, wherein the accounting organization structure tree includes multiple accounting layers, and each accounting layer includes at least one accounting node.

[0185] The first determination module 503 is used to determine the intra-layer allocation ratio of the associated accounting nodes in the target accounting layer according to the organizational structure information in the accounting organizational structure information table.

[0186] The second determining module 504 is used to determine the accounting ratio of each associated accounting node according to the intra-layer allocation ratio of the associated accounting nodes in the target accounting layer.

[0187] The output module 505 is used to output the calculation ratio result of each associated calculation node.

[0188] According to the embodiment of the present disclosure, the accounting organization structure tree is constructed by reading module 501 and building module 502, and the first determination module 503 and the second determination module 504 adopt the layer-by-layer calculation processing logic to determine the accounting ratio of each associated accounting node in each target accounting layer, so that in the process of calculating the accounting ratio, the apportionment ratio between accounting units of any layer can be decomposed step by step, and automatic tail difference processing can be realized in each layer, and the proportion tail difference can be apportioned step by step in each layer. In the subsequent process of calculating the value apportionment using the accounting ratio, the reasonable processing of the value tail difference can be further realized, avoiding the total tail difference from being attributed to a certain accounting unit, and solving the problem of unreasonable tail difference apportionment in the prior art. In addition, through the device of the embodiment of the present disclosure, a set of automatic layer-by-layer apportionment that supports cross-level and can automatically complete the tail difference processing is established, which solves the problem that it is difficult to ensure the calculation accuracy and consumes labor costs due to manual calculation, and can quickly and accurately perform the apportionment calculation of multiple accounting units across levels.

[0189] According to an embodiment of the present disclosure, wherein:

[0190] The organizational structure information in the accounting organizational structure information table includes the organizational level information, organizational type information, and asset usage allocation information of each accounting organization;

[0191] In the accounting organization structure tree, the type of at least one accounting node includes an accounting unit and / or a sub-aggregation organization, wherein the sub-aggregation organization is associated with an accounting node belonging to a lower accounting layer; the associated accounting node belongs to a target sub-aggregation organization;

[0192] According to the intra-layer allocation ratio of the associated accounting nodes in the target accounting layer, the accounting ratio of each associated accounting node is determined, including:

[0193] The accounting ratio of each associated accounting node is determined based on the intra-layer allocation ratio of the associated accounting nodes in the target accounting layer and the accounting ratio of the target sub-aggregation organization.

[0194] According to an embodiment of the present disclosure, the second determining module includes a first determining unit and a second determining unit.

[0195] Among them, the first determination unit is used to determine the accounting ratios of n-1 associated accounting nodes according to the intra-layer allocation ratios of the n-1 associated accounting nodes in the target accounting layer and the accounting ratios of the target sub-aggregation agencies.

[0196] The second determining unit is used to determine the accounting ratio of the nth associated accounting node according to the accounting ratio of the target sub-aggregation organization and the accounting ratios of n-1 associated accounting nodes.

[0197] According to an embodiment of the present disclosure, in the first determination unit, determining the accounting ratio of n-1 associated accounting nodes according to the intra-layer allocation ratio of n-1 associated accounting nodes in the target accounting layer and the accounting ratio of the target sub-aggregation organization includes: respectively calculating the product of the intra-layer allocation ratio of the n-1 associated accounting nodes and the accounting ratio of the target sub-aggregation organization to obtain the accounting ratio of the n-1 associated accounting nodes.

[0198] According to an embodiment of the present disclosure, in the second determination unit, determining the accounting ratio of the nth associated accounting node based on the accounting ratio of the target sub-aggregation organization and the accounting ratios of n-1 associated accounting nodes includes: calculating the difference between the accounting ratio of the target sub-aggregation organization and the associated sum value to obtain the accounting ratio of the nth associated accounting node, wherein the associated sum value is the sum of the accounting ratios of the n-1 associated accounting nodes.

[0199] According to an embodiment of the present disclosure, it also includes: a third determination module, which is used to determine the asset original value apportionment amount of each associated accounting node based on the asset original value apportionment amount of the target sub-aggregation organization and the accounting ratio of the associated accounting nodes in the target accounting layer.

[0200] According to an embodiment of the present disclosure, the third determination module includes a third determination unit and a fourth determination unit.

[0201] Among them, the third determination unit is used to determine the asset original value apportionment amount of n-1 associated accounting nodes based on the asset original value apportionment amount of the target sub-aggregation organization and the accounting ratio of the n-1 associated accounting nodes in the target accounting layer; the fourth determination unit is used to determine the asset original value apportionment amount of the nth associated accounting node based on the asset original value apportionment amount of the target sub-aggregation organization and the asset original value apportionment amount of the n-1 associated accounting nodes.

[0202] According to an embodiment of the present disclosure, it also includes: a fourth determination module, which is used to determine the current asset depreciation allocation amount of the target associated accounting node based on the asset original value allocation amount, asset residual value, and depreciation period number N of the target associated accounting node.

[0203] According to an embodiment of the present disclosure, the fourth determination module includes a fifth determination unit and a sixth determination unit.

[0204] Among them, the fifth determination unit is used to determine the net asset depreciation value of the target associated accounting node based on the asset original value allocation amount and asset residual value of the target associated accounting node; the sixth determination unit is used to determine the current asset depreciation allocation amount of the target associated accounting node based on the asset original value allocation amount and depreciation period number N of the target associated accounting node.

[0205] According to an embodiment of the present disclosure, the sixth determining unit includes a first determining subunit and a second determining subunit.

[0206] Among them, the first determination subunit is used to determine the current asset depreciation allocation amount of the target associated accounting node in the N-1 period according to the asset depreciation net value and the depreciation period number N of the target associated accounting node; the second determination subunit is used to determine the current asset depreciation allocation amount of the Nth period of the target associated accounting node according to the asset depreciation net value of the target associated accounting node and the current asset depreciation allocation amount of the N-1 period of the target associated accounting node.

[0207] According to an embodiment of the present disclosure, it also includes: an accumulation module, which is used to accumulate the current asset depreciation allocation amounts of multiple target associated accounting nodes belonging to the same target sub-aggregation organization to obtain the current asset depreciation allocation amount of the target sub-aggregation organization.

[0208] According to an embodiment of the present disclosure, any multiple modules in the reading module 501, the building module 502, the first determination module 503, the second determination module 504 and the output module 505 can be combined in one module for implementation, or any one of the modules can be split into multiple modules. Alternatively, at least part of the functions of one or more of these modules can be combined with at least part of the functions of other modules and implemented in one module. According to an embodiment of the present disclosure, at least one of the reading module 501, the building module 502, the first determination module 503, the second determination module 504 and the output module 505 can be at least partially implemented as a hardware circuit, such as a field programmable gate array (FPGA), a programmable logic array (PLA), a system on a chip, a system on a substrate, a system on a package, an application specific integrated circuit (ASIC), or can be implemented by hardware or firmware such as any other reasonable way of integrating or packaging the circuit, or implemented in any one of the three implementation modes of software, hardware and firmware or in any appropriate combination of any of them. Alternatively, at least one of the reading module 501, the constructing module 502, the first determining module 503, the second determining module 504 and the outputting module 505 may be at least partially implemented as a computer program module, which may perform corresponding functions when executed.

[0209] Figure 6 A block diagram of an electronic device suitable for implementing a method for outputting calculation results according to an embodiment of the present disclosure is schematically shown.

[0210] like Figure 6 As shown, the electronic device 600 according to an embodiment of the present disclosure includes a processor 601, which can perform various appropriate actions and processes according to a program stored in a read-only memory (ROM) 602 or a program loaded from a storage part 608 into a random access memory (RAM) 603. The processor 601 may include, for example, a general-purpose microprocessor (e.g., a CPU), an instruction set processor and / or a related chipset and / or a special-purpose microprocessor (e.g., an application-specific integrated circuit (ASIC)), etc. The processor 601 may also include an onboard memory for caching purposes. The processor 601 may include a single processing unit or multiple processing units for performing different actions of the method flow according to an embodiment of the present disclosure.

[0211] In RAM 603, various programs and data required for the operation of electronic device 600 are stored. Processor 601, ROM 602 and RAM 603 are connected to each other via bus 604. Processor 601 performs various operations of the method flow according to the embodiment of the present disclosure by executing the program in ROM 602 and / or RAM 603. It should be noted that the program can also be stored in one or more memories other than ROM 602 and RAM 603. Processor 601 can also perform various operations of the method flow according to the embodiment of the present disclosure by executing the program stored in the one or more memories.

[0212] According to an embodiment of the present disclosure, the electronic device 600 may further include an input / output (I / O) interface 605, which is also connected to the bus 604. The electronic device 600 may further include one or more of the following components connected to the I / O interface 605: an input portion 606 including a keyboard, a mouse, etc.; an output portion 607 including a cathode ray tube (CRT), a liquid crystal display (LCD), etc., and a speaker, etc.; a storage portion 608 including a hard disk, etc.; and a communication portion 609 including a network interface card such as a LAN card, a modem, etc. The communication portion 609 performs communication processing via a network such as the Internet. A drive 610 is also connected to the I / O interface 605 as needed. A removable medium 611, such as a magnetic disk, an optical disk, a magneto-optical disk, a semiconductor memory, etc., is installed on the drive 610 as needed, so that a computer program read therefrom is installed into the storage portion 608 as needed.

[0213] The present disclosure also provides a computer-readable storage medium, which may be included in the device / apparatus / system described in the above embodiments; or may exist independently without being assembled into the device / apparatus / system. The above computer-readable storage medium carries one or more programs, and when the above one or more programs are executed, the method according to the embodiment of the present disclosure is implemented.

[0214] According to an embodiment of the present disclosure, the computer-readable storage medium may be a non-volatile computer-readable storage medium, for example, may include but is not limited to: a portable computer disk, a hard disk, a random access memory (RAM), a read-only memory (ROM), an erasable programmable read-only memory (EPROM or flash memory), a portable compact disk read-only memory (CD-ROM), an optical storage device, a magnetic storage device, or any suitable combination thereof. In the present disclosure, a computer-readable storage medium may be any tangible medium containing or storing a program, which may be used by or in combination with an instruction execution system, an apparatus or a device. For example, according to an embodiment of the present disclosure, a computer-readable storage medium may include the ROM 602 and / or RAM 603 described above and / or one or more memories other than ROM 602 and RAM 603.

[0215] The embodiment of the present disclosure also includes a computer program product, which includes a computer program, and the computer program contains program code for executing the method shown in the flowchart. When the computer program product is run in a computer system, the program code is used to enable the computer system to implement the method provided by the embodiment of the present disclosure.

[0216] The above functions defined in the system / device of the embodiment of the present disclosure are performed when the computer program is executed by the processor 601. According to the embodiment of the present disclosure, the system, device, module, unit, etc. described above can be implemented by a computer program module.

[0217] In one embodiment, the computer program may rely on tangible storage media such as optical storage devices, magnetic storage devices, etc. In another embodiment, the computer program may also be transmitted and distributed in the form of signals on a network medium, and downloaded and installed through the communication part 609, and / or installed from a removable medium 611. The program code contained in the computer program may be transmitted using any appropriate network medium, including but not limited to: wireless, wired, etc., or any suitable combination of the above.

[0218] In such an embodiment, the computer program can be downloaded and installed from the network through the communication part 609, and / or installed from the removable medium 611. When the computer program is executed by the processor 601, the above functions defined in the system of the embodiment of the present disclosure are performed. According to the embodiment of the present disclosure, the system, device, apparatus, module, unit, etc. described above can be implemented by a computer program module.

[0219] According to an embodiment of the present disclosure, the program code for executing the computer program provided by the embodiment of the present disclosure can be written in any combination of one or more programming languages. Specifically, these computing programs can be implemented using high-level process and / or object-oriented programming languages, and / or assembly / machine languages. Programming languages ​​include, but are not limited to, Java, C++, python, "C" language or similar programming languages. The program code can be executed entirely on the user computing device, partially on the user device, partially on the remote computing device, or entirely on the remote computing device or server. In the case of a remote computing device, the remote computing device can be connected to the user computing device through any type of network, including a local area network (LAN) or a wide area network (WAN), or can be connected to an external computing device (for example, using an Internet service provider to connect through the Internet).

[0220] The flow charts and block diagrams in the accompanying drawings illustrate the possible architecture, functions and operations of the systems, methods and computer program products according to various embodiments of the present disclosure. In this regard, each box in the flow chart or block diagram can represent a module, a program segment, or a part of a code, and the above-mentioned module, program segment, or a part of a code contains one or more executable instructions for realizing the specified logical function. It should also be noted that in some alternative implementations, the functions marked in the box can also occur in a different order from the order marked in the accompanying drawings. For example, two boxes represented in succession can actually be executed substantially in parallel, and they can sometimes be executed in the opposite order, depending on the functions involved. It should also be noted that each box in the block diagram or flow chart, and the combination of the boxes in the block diagram or flow chart can be implemented with a dedicated hardware-based system that performs a specified function or operation, or can be implemented with a combination of dedicated hardware and computer instructions.

[0221] It will be appreciated by those skilled in the art that the features described in the various embodiments and / or claims of the present disclosure may be combined and / or combined in a variety of ways, even if such combinations and / or combinations are not explicitly described in the present disclosure. In particular, the features described in the various embodiments and / or claims of the present disclosure may be combined and / or combined in a variety of ways without departing from the spirit and teachings of the present disclosure. All of these combinations and / or combinations fall within the scope of the present disclosure.

[0222] The embodiments of the present disclosure are described above. However, these embodiments are only for illustrative purposes and are not intended to limit the scope of the present disclosure. Although the embodiments are described above separately, this does not mean that the measures in the various embodiments cannot be used in combination to advantage. The scope of the present disclosure is defined by the attached claims and their equivalents. Without departing from the scope of the present disclosure, those skilled in the art may make a variety of substitutions and modifications, which should all fall within the scope of the present disclosure.

Claims

1. A method for outputting calculation results, comprising: Read the accounting organization structure information table; Constructing an accounting organization structure tree according to the organization structure information in the accounting organization structure information table, wherein the accounting organization structure tree includes a plurality of accounting layers, and each of the accounting layers includes at least one accounting node; Determine the intra-layer allocation ratio of the associated accounting nodes in the target accounting layer according to the organizational structure information in the accounting organizational structure information table; Determine the accounting ratio of each associated accounting node according to the intra-layer allocation ratio of the associated accounting nodes in the target accounting layer; Outputting the calculation ratio result of each associated calculation node; Wherein: the organizational structure information in the accounting organizational structure information table includes the organizational level information, organizational type information and asset usage allocation information of each accounting organization; in the accounting organizational structure tree, the type of at least one accounting node includes an accounting unit and / or a sub-aggregation organization, wherein the sub-aggregation organization is associated with an accounting node belonging to the next accounting layer; the associated accounting node belongs to the target sub-aggregation organization; The determining the accounting ratio of each associated accounting node according to the intra-layer allocation ratio of the associated accounting nodes in the target accounting layer includes: Calculate the product of the intra-layer allocation ratio of n-1 associated accounting nodes and the accounting ratio of the target sub-aggregation organization respectively to obtain the accounting ratio of the n-1 associated accounting nodes; The difference between the accounting ratio of the target sub-aggregation organization and the associated sum value is calculated to obtain the accounting ratio of the nth associated accounting node, wherein the associated sum value is the sum of the accounting ratios of the n-1 associated accounting nodes.

2. The method according to claim 1, further comprising: The asset original value apportionment amount of each associated accounting node is determined according to the asset original value apportionment amount of the target sub-aggregation organization and the accounting ratio of the associated accounting nodes in the target accounting layer.

3. The method according to claim 2, wherein: The determining of the asset original value apportionment amount of each associated accounting node according to the asset original value apportionment amount of the target sub-aggregation organization and the accounting ratio of the associated accounting nodes in the target accounting layer includes: Determine the asset original value allocation amount of the n-1 associated accounting nodes according to the asset original value allocation amount of the target sub-aggregation organization and the accounting ratio of the n-1 associated accounting nodes in the target accounting layer; The asset original value apportionment amount of the nth associated accounting node is determined according to the asset original value apportionment amount of the target sub-aggregation organization and the asset original value apportionment amount of the n-1 associated accounting nodes.

4. The method according to claim 2, further comprising: According to the asset original value allocation amount, the asset residual value, and the number of depreciation periods N of the target associated accounting node, the current asset depreciation allocation amount of the target associated accounting node is determined.

5. The method according to claim 4, wherein: Determining the current asset depreciation allocation amount of the target associated accounting node according to the asset original value allocation amount, the asset residual value, and the number of depreciation periods N of the target associated accounting node includes: Determine the net depreciation value of the asset of the target associated accounting node according to the asset original value amortization amount and the asset residual value of the target associated accounting node; According to the net asset depreciation value of the target associated accounting node and the number of depreciation periods N, the current asset depreciation allocation amount of the target associated accounting node is determined.

6. The method according to claim 5, wherein: Determining the current asset depreciation allocation amount of the target associated accounting node according to the net asset depreciation value of the target associated accounting node and the number of depreciation periods N includes: Determine the current asset depreciation allocation amount of the target associated accounting node in period N-1 according to the net asset depreciation value of the target associated accounting node and the number of depreciation periods N; The Nth period current asset depreciation amortization amount of the target associated accounting node is determined according to the net asset depreciation value of the target associated accounting node and the current asset depreciation amortization amount of the target associated accounting node in period N-1.

7. The method according to claim 4, further comprising: The current asset depreciation allocation amounts of the multiple target associated accounting nodes belonging to the same target sub-aggregation organization are accumulated to obtain the current asset depreciation allocation amount of the target sub-aggregation organization.

8. A calculation result output device, comprising: A reading module is used to read the accounting organization structure information table; A construction module, configured to construct an accounting organization structure tree according to the organization structure information in the accounting organization structure information table, wherein the accounting organization structure tree includes a plurality of accounting layers, and each of the accounting layers includes at least one accounting node; A first determination module is used to determine the intra-layer allocation ratio of the associated accounting nodes in the target accounting layer according to the organizational structure information in the accounting organizational structure information table; A second determination module is used to determine the accounting ratio of each associated accounting node according to the intra-layer allocation ratio of the associated accounting nodes in the target accounting layer; An output module, used to output the calculation ratio result of each associated calculation node; Wherein: the organizational structure information in the accounting organizational structure information table includes the organizational level information, organizational type information and asset use allocation information of each accounting organization; in the accounting organizational structure tree, the type of at least one accounting node includes an accounting unit and / or a sub-aggregation organization, wherein the sub-aggregation organization is associated with an accounting node belonging to the next accounting layer; the associated accounting node belongs to the target sub-aggregation organization; Wherein, the second determination module includes: The first determination unit is used to respectively calculate the product of the intra-layer allocation ratio of n-1 associated accounting nodes and the accounting ratio of the target sub-aggregation organization to obtain the accounting ratio of the n-1 associated accounting nodes; The second determination unit is used to calculate the difference between the accounting ratio of the target sub-aggregation organization and the associated sum value to obtain the accounting ratio of the nth associated accounting node, wherein the associated sum value is the sum of the accounting ratios of n-1 associated accounting nodes.

9. An electronic device, comprising: one or more processors; a storage device for storing one or more programs, When the one or more programs are executed by the one or more processors, the one or more processors execute the method according to any one of claims 1 to 7.

10. A computer-readable storage medium having executable instructions stored thereon, which, when executed by a processor, causes the processor to execute the method according to any one of claims 1 to 7.

11. A computer program product, comprising a computer program, wherein when the computer program is executed by a processor, the method according to any one of claims 1 to 7 is implemented.

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