Supplementary bookkeeping method and device, computer equipment, storage medium and program product
By obtaining the difference between the transaction balance and the overdraft amount in banking business and performing supplementary accounting, the problem of uneven accounting after correction is solved and the reliability and accuracy of accounting are improved.
Patent Information
- Application Number
- CN202411422398.8
- Authority / Receiving Office
- CN · China
- Patent Type
- Applications(China)
- Current Assignee / Owner
- Filing Date
- 2024-10-12
- Publication Date
- 2025-01-21
AI Technical Summary
In banking business, accounting errors caused by system failures, human errors, etc., may cause uneven accounting problems after the correct operation, affecting customer experience and bank asset security and reputation.
After the reversal transaction is completed, the balance at the beginning and end of the original transaction, as well as the balance at the beginning and end of the reversal transaction, are obtained. The supplementary accounting amount is determined based on the difference in the overdraft amount of the original transaction and the reversal transaction, and supplementary accounting is performed. , adjust the accumulated accounting entries.
Effectively avoiding the problem of uneven accounting after the righteousness, improved the reliability and accuracy of the cumulative accounts of the bookkeeping, and reduced the risk of operation.
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Figure CN119338589A_ABST
Abstract
Description
Technical Field
[0001] The present application relates to the technical field of accounting processing, and in particular to a supplementary accounting method, apparatus, computer equipment, storage medium and program product. Background Art
[0002] In the daily operation of modern banking, accounting errors are inevitable due to various reasons such as system failure, human error, and irregular operation, which not only affects customer experience, but also may cause significant damage to the bank's asset security and reputation. Therefore, the reversal operation is an inevitable link.
[0003] Reversal refers to a special accounting treatment method adopted by banks when the accounts do not match the actual accounts due to human factors such as system failure, functional defects or erroneous operations, to correct the original transaction to restore the correctness of the account. However, if there are other transaction operations between the end of the original transaction period and the beginning of the reversal transaction period (that is, after the original transaction is completed and before the reversal transaction begins), then the reversal operation based on the original transaction amount will lead to an imbalance in the account after the reversal. Summary of the invention
[0004] Based on this, it is necessary to provide a supplementary accounting method, device, computer equipment, storage medium and program product that can avoid account imbalances after correction in response to the above technical problems.
[0005] In a first aspect, the present application provides a supplementary accounting method. The method comprises:
[0006] After the reversal transaction is completed, obtain the first balance at the beginning of the original transaction period, the second balance at the end of the original transaction period, the third balance at the beginning of the reversal transaction period, and the fourth balance at the end of the reversal transaction period;
[0007] When the first balance, the second balance, the third balance, and the fourth balance have positive and negative values, a supplementary accounting amount is determined according to the first overdraft amount of the original transaction and the second overdraft amount of the offset transaction;
[0008] Supplementary accounting is performed based on the supplementary accounting amount.
[0009] In one embodiment, the method of determining the supplementary accounting amount according to the first overdraft amount of the original transaction and the second overdraft amount of the reversal transaction includes:
[0010] Determining a supplementary accounting overdraft amount value according to a difference between the first overdraft amount and the second overdraft amount;
[0011] According to the difference, determine the supplementary debit and credit indicator of the supplementary accounting overdraft amount value;
[0012] The supplementary accounting amount is determined according to the supplementary accounting overdraft amount value and the supplementary debit and credit identifier.
[0013] In one embodiment, determining the supplementary loan indicator according to the difference includes:
[0014] If the difference is greater than zero, it is determined that the supplementary debit and credit indicator is the same as the original debit and credit indicator of the original transaction;
[0015] The supplementary bookkeeping amount includes a supplementary bookkeeping overdraft principal amount and a supplementary bookkeeping normal principal amount. The supplementary bookkeeping amount is determined according to the supplementary bookkeeping overdraft amount value and the supplementary debit and credit identifier, including:
[0016] The supplementary bookkeeping overdraft amount value of the original loan identifier is determined as the supplementary bookkeeping overdraft principal amount, and the supplementary bookkeeping overdraft amount value of the loan identifier opposite to the original loan identifier is determined as the supplementary bookkeeping normal principal amount.
[0017] In one embodiment, determining the supplementary loan indicator according to the difference includes:
[0018] If the difference is less than zero, it is determined that the supplementary debit and credit indicator is opposite to the original debit and credit indicator of the original transaction;
[0019] The supplementary bookkeeping amount includes a supplementary bookkeeping overdraft principal amount and a supplementary bookkeeping normal principal amount. The supplementary bookkeeping amount is determined according to the supplementary bookkeeping overdraft amount value and the supplementary debit and credit identifier, including:
[0020] The supplementary bookkeeping overdraft amount value of the original debit and credit mark is determined as the normal principal amount of the supplementary bookkeeping, and the supplementary bookkeeping overdraft amount value of the debit and credit mark opposite to the original debit and credit mark is determined as the supplementary bookkeeping overdraft principal amount.
[0021] In one embodiment, determining the supplementary overdraft amount value according to the difference between the first overdraft amount and the second overdraft amount includes:
[0022] The absolute value of the difference between the first overdraft amount and the second overdraft amount is determined as the supplementary accounting overdraft amount value.
[0023] In one embodiment, the supplementary accounting according to the supplementary accounting amount includes:
[0024] Adjust the original offsetting cumulative entry according to the supplementary accounting amount to obtain the target cumulative entry.
[0025] In a second aspect, the present application also provides a supplementary accounting device. The device comprises:
[0026] An acquisition module, used to acquire, after the reversal transaction is completed, a first balance at the beginning of the original transaction period, a second balance at the end of the original transaction period, a third balance at the beginning of the reversal transaction period, and a fourth balance at the end of the reversal transaction period;
[0027] A determination module, configured to determine a supplementary accounting amount according to a first overdraft amount of the original transaction and a second overdraft amount of the offset transaction when the first balance, the second balance, the third balance, and the fourth balance have positive and negative values;
[0028] The supplementary accounting module is used for supplementary accounting according to the supplementary accounting amount.
[0029] In one embodiment, the determining module includes:
[0030] A first determining unit, configured to determine a supplementary accounting overdraft amount value according to a difference between the first overdraft amount and the second overdraft amount;
[0031] A second determining unit is used to determine the supplementary debit and credit mark of the supplementary accounting overdraft amount value according to the difference;
[0032] The third determining unit is used to determine the supplementary accounting amount according to the supplementary accounting overdraft amount value and the supplementary debit and credit identifier.
[0033] In one embodiment, the second determining unit includes:
[0034] A first determination subunit is used to determine that the supplementary loan identifier is the same as the original loan identifier of the original transaction if the difference is greater than zero;
[0035] The supplementary bookkeeping amount includes a supplementary bookkeeping overdraft principal amount and a supplementary bookkeeping normal principal amount, and the third determination unit includes:
[0036] The second determining subunit is used to determine the supplementary accounting overdraft amount value of the original loan identifier as the supplementary accounting overdraft principal amount, and to determine the supplementary accounting overdraft amount value of the loan identifier opposite to the original loan identifier as the supplementary accounting normal principal amount.
[0037] In one embodiment, the second determining unit includes:
[0038] a third determination subunit, configured to determine that the supplementary loan identifier is opposite to the original loan identifier of the original transaction if the difference is less than zero;
[0039] The supplementary bookkeeping amount includes a supplementary bookkeeping overdraft principal amount and a supplementary bookkeeping normal principal amount, and the third determination unit includes:
[0040] The fourth determining subunit is used to determine the supplementary accounting overdraft amount value of the original loan identifier as the supplementary accounting normal principal amount, and to determine the supplementary accounting overdraft amount value of the loan identifier opposite to the original loan identifier as the supplementary accounting overdraft principal amount.
[0041] In one embodiment, the first determining unit includes:
[0042] The fifth determining subunit is used to determine the absolute value of the difference between the first overdraft amount and the second overdraft amount as the supplementary accounting overdraft amount value.
[0043] In one embodiment, the supplementary accounting module includes:
[0044] The supplementary accounting unit is used to adjust the original offsetting accounting cumulative entry according to the supplementary accounting amount to obtain the target accounting cumulative entry.
[0045] In a third aspect, the present application further provides a computer device, comprising a memory and a processor, wherein the memory stores a computer program, and the processor implements the steps of any of the above methods when executing the computer program.
[0046] In a fourth aspect, the present application further provides a computer-readable storage medium having a computer program stored thereon, which implements the steps of any of the above methods when executed by a processor.
[0047] In a fifth aspect, the present application also provides a computer program product, including a computer program, which implements the steps of any of the above methods when executed by a processor.
[0048] The above-mentioned supplementary accounting method, device, computer equipment, storage medium and program product obtain the first balance at the beginning of the original transaction period, the second balance at the end of the original transaction period, the third balance at the beginning of the reversing transaction period, and the fourth balance at the end of the reversing transaction period after the reversing transaction is completed. When the first balance, the second balance, the third balance and the fourth balance have positive and negative values, the supplementary accounting amount is determined according to the first overdraft amount of the original transaction and the second overdraft amount of the reversing transaction. Supplementary accounting is performed according to the supplementary accounting amount, so as to adjust the cumulative accounting entries and avoid the problem of unbalanced accounts after reversal when there are other transaction operations after the original transaction is completed and before the reversing transaction begins. BRIEF DESCRIPTION OF THE DRAWINGS
[0049] FIG1 is an internal structure diagram of a computer device provided in an embodiment of the present application;
[0050] FIG2 is a schematic diagram of a flow chart of a supplementary accounting method provided in an embodiment of the present application;
[0051] FIG3 is a flow chart of a method for determining a supplementary accounting amount provided in an embodiment of the present application;
[0052] FIG4 is a flow chart of another method for determining a supplementary accounting amount provided in an embodiment of the present application;
[0053] FIG5 is a flow chart of another method for determining a supplementary accounting amount provided in an embodiment of the present application;
[0054] 6 is a flowchart of a supplementary accounting processing method for resolving an imbalance in accounts provided by an embodiment of the present application;
[0055] FIG. 7 is a structural block diagram of a supplementary accounting device provided in an embodiment of the present application. DETAILED DESCRIPTION
[0056] In order to make the purpose, technical solution and advantages of the present application more clearly understood, the present application is further described in detail below in conjunction with the accompanying drawings and embodiments. It should be understood that the specific embodiments described herein are only used to explain the present application and are not used to limit the present application.
[0057] In the daily operation of modern banking, accounting errors are inevitable due to various reasons such as system failure, human error, and irregular operation, which not only affects customer experience, but also may cause significant damage to the bank's asset security and reputation. Therefore, the reversal operation is an inevitable link.
[0058] Reversal refers to a special accounting treatment method adopted by banks when the accounts do not match the actual accounts due to human factors such as system failure, functional defects or erroneous operations, to correct the original transaction to restore the correctness of the account. However, if there are other transaction operations between the end of the original transaction period and the beginning of the reversal transaction period (that is, after the original transaction is completed and before the reversal transaction begins), then the reversal operation based on the original transaction amount will lead to an imbalance in the account after the reversal.
[0059] For example, take the transfer from account A to account B. The beginning balance of account A is 30, and 40 is transferred to account B. The ending balance of A is -10; the beginning balance of B is -20, and the ending balance is 20. At this time, the cumulative entries are as follows: account A is credited with the normal principal of 30 and the overdraft principal of 10; account B is debited with the overdraft principal of 20 and the normal principal of 20.
[0060] After reversing the above transactions, the cumulative accounting entries should be as follows: Account A credits normal principal - 30, credits overdraft principal - 10; Account B debits overdraft principal - 20, debits normal principal - 20.
[0061] However, suppose that after the transfer from account A to account B is completed, account A generates other transactions, which makes the ending balance of account A become 0. At this time, if the correction is performed again, the actual accounting cumulative entries are: account A debits normal principal -40, and debits overdraft principal 0. It can be found that the actual accounting cumulative entries at this time are inconsistent with the normal accounting cumulative entries, that is, there is an imbalance in the accounts.
[0062] The supplementary accounting method provided in the embodiment of the present application can be applied in the application environment as shown in Figure 1. Figure 1 is an internal structure diagram of a computer device provided in the embodiment of the present application. The computer device can be a server, and its internal structure diagram can be as shown in Figure 1. The computer device includes a processor, a memory, and a network interface connected through a system bus. Among them, the processor of the computer device is used to provide computing and control capabilities. The memory of the computer device includes a non-volatile storage medium and an internal memory. The non-volatile storage medium stores an operating system, a computer program, and a database. The internal memory provides an environment for the operation of the operating system and the computer program in the non-volatile storage medium. The network interface of the computer device is used to communicate with an external terminal through a network connection. When the computer program is executed by the processor, a supplementary accounting method is implemented.
[0063] Those skilled in the art will understand that the structure shown in FIG. 1 is merely a block diagram of a partial structure related to the solution of the present application, and does not constitute a limitation on the computer device to which the solution of the present application is applied. The specific computer device may include more or fewer components than shown in the figure, or combine certain components, or have a different arrangement of components.
[0064] In one embodiment, as shown in FIG. 2 , FIG. 2 is a flow chart of a supplementary accounting method provided in an embodiment of the present application, which can be applied to the computer device in FIG. 1 , and the method includes the following steps:
[0065] S201, after the reversal transaction is completed, obtain the first balance at the beginning of the original transaction period, the second balance at the end of the original transaction period, the third balance at the beginning of the reversal transaction period, and the fourth balance at the end of the reversal transaction period.
[0066] In one embodiment, after the original transaction is completed, if an abnormality or error is found in the original transaction, it is necessary to perform a correction according to the bookkeeping cumulative entries of the original transaction, that is, perform a reverse operation on the original transaction to cancel or correct the original transaction.
[0067] After the reversal transaction is completed, the first balance at the beginning of the original transaction period, the second balance at the end of the original transaction period, the third balance at the beginning of the reversal transaction period, and the fourth balance at the end of the reversal transaction period can be obtained through the transaction system, user terminal, etc.
[0068] Exemplarily, the nostro detail table can be traversed and queried according to multiple entities, currencies, and interbank codes to obtain the first balance at the beginning of the original transaction period, the second balance at the end of the original transaction period, the third balance at the beginning of the offset transaction period, and the fourth balance at the end of the offset transaction period.
[0069] S202, when the first balance, the second balance, the third balance, and the fourth balance have positive and negative values, determine a supplementary accounting amount according to the first overdraft amount of the original transaction and the second overdraft amount of the offsetting transaction.
[0070] In the embodiment of the present application, if the first balance, the second balance, the third balance, and the fourth balance are all positive values, the accounting only involves the normal principal; if the first balance, the second balance, the third balance, and the fourth balance are all negative values, the accounting only involves the overdraft principal.
[0071] When accounting only involves normal principal or only involves overdraft principal, that is, when the first balance, the second balance, the third balance, and the fourth balance are all positive or negative, the above-mentioned imbalance in accounts will not occur, so there is no need for additional accounting.
[0072] In one embodiment, when there are both positive and negative values in the first balance, the second balance, the third balance, and the fourth balance, it means that the accounting includes both normal principal and overdraft principal. At this time, if the reversal operation is performed according to the reversal logic, the problem of unbalanced accounts will occur. Therefore, supplementary accounting is required to make the target accounting cumulative entries consistent with the actual cumulative entries to be recorded.
[0073] For example, the positive amount can be identified by the puppet value isZ, and the negative amount can be identified by isF. The first balance, the second balance, the third balance, and the fourth balance can be traversed. If the amount is less than 0, isF is set to true, otherwise isZ is set to true. Then, isF and isZ are "ANDed" to determine whether the four balances are positive or negative.
[0074] In one possible implementation, when an imbalance in accounts occurs, the amount of overdraft principal (debit / credit mark) that is under-recorded will be the amount of normal principal (debit / credit mark) that is over-recorded. Therefore, when supplementing the accounting, it is necessary to supplement the accounting by recording the amount of overdraft principal (debit / credit mark) and the amount of normal principal (opposite debit / credit mark). Therefore, it is necessary to determine the supplementary accounting amount based on the first overdraft amount of the original transaction and the second overdraft amount of the offsetting transaction.
[0075] The borrowing and lending flags may be borrow or lend.
[0076] Exemplarily, the supplementary accounting amount value may be the absolute value of the difference between the first overdraft amount of the original transaction and the second overdraft amount of the reversal transaction.
[0077] In addition, it is also necessary to determine the debit and credit indicators of the supplementary accounting amount based on the positive or negative value of the difference between the first overdraft amount and the second overdraft amount. If the difference is positive, the debit and credit indicators of the supplementary accounting overdraft principal amount are the same as the debit and credit indicators of the original transaction; if the difference is negative, the debit and credit indicators of the supplementary accounting overdraft principal amount are opposite to the debit and credit indicators of the original transaction.
[0078] In particular, if the difference between the first overdraft amount and the second overdraft amount is zero, the supplementary accounting amount is determined to be zero, that is, no supplementary accounting is required.
[0079] It should be noted that the debit and credit indicators for the supplementary accounting overdraft principal amount are opposite to the debit and credit indicators for the supplementary accounting normal principal amount.
[0080] S203, supplement the accounting according to the supplementary accounting amount.
[0081] In one embodiment, the original offsetting accounting cumulative entry may be adjusted according to the supplementary accounting amount to obtain a target accounting cumulative entry, so that the target accounting cumulative entry is consistent with the actual accounting cumulative entry to be recorded.
[0082] In an embodiment of the present application, after the reversal transaction is completed, the first balance at the beginning of the original transaction period, the second balance at the end of the original transaction period, the third balance at the beginning of the reversal transaction period, and the fourth balance at the end of the reversal transaction period are obtained. When the first balance, the second balance, the third balance, and the fourth balance have positive and negative values, the supplementary accounting amount is determined according to the first overdraft amount of the original transaction and the second overdraft amount of the reversal transaction, and the accounting is supplemented according to the supplementary accounting amount, so that the accounting cumulative entries can be adjusted to avoid the problem of unbalanced accounts after reversal when there are other transaction operations after the original transaction is completed and before the reversal transaction begins, thereby improving the reliability and accuracy of the accounting cumulative entries and reducing the risk of operations.
[0083] Referring to FIG. 3 , FIG. 3 is a flow chart of a method for determining a supplementary accounting amount provided by an embodiment of the present application. This embodiment relates to a possible implementation method of determining a supplementary accounting amount based on a first overdraft amount of an original transaction and a second overdraft amount of a reversal transaction. Based on the above embodiment, the above S202 includes the following steps:
[0084] S301, determining a supplementary accounting overdraft amount value according to a difference between a first overdraft amount and a second overdraft amount.
[0085] Optionally, the absolute value of the difference between the first overdraft amount and the second overdraft amount may be determined as the supplementary accounting overdraft amount value.
[0086] Alternatively, the difference between the first overdraft amount and the second overdraft amount may be corrected by a preset coefficient, and then the corrected difference may be determined as the supplementary accounting overdraft amount value.
[0087] In one embodiment, the supplementary accounting amount value includes a supplementary accounting overdraft amount value and a supplementary accounting normal principal amount value. Since the supplementary accounting overdraft amount value and the supplementary accounting normal principal amount value are equal in value, the supplementary accounting amount value can be determined by only calculating the supplementary accounting overdraft amount value.
[0088] S302, determining the supplementary debit and credit flag for supplementing the overdraft amount value based on the difference.
[0089] In one embodiment, the supplementary debit and credit identifier of the supplementary accounting amount can be determined based on the positive or negative value of the difference between the first overdraft amount and the second overdraft amount. If the difference is positive, the supplementary debit and credit identifier of the supplementary accounting overdraft principal amount is the same as the debit and credit identifier of the original transaction; if the difference is negative, the supplementary debit and credit identifier of the supplementary accounting overdraft principal amount is opposite to the debit and credit identifier of the original transaction.
[0090] It should be noted that the supplementary debit and credit indicators for the supplementary accounting overdraft principal amount are opposite to the debit and credit indicators for the supplementary accounting normal principal amount.
[0091] S303, determining the supplementary accounting amount according to the supplementary accounting overdraft amount value and the supplementary debit and credit identifier.
[0092] In one embodiment, the supplementary accounting amount includes a supplementary accounting overdraft amount and a supplementary accounting normal principal amount, the supplementary accounting overdraft amount value is the same as the supplementary accounting normal principal amount value, and the debit and credit mark of the supplementary accounting normal principal amount is opposite to the supplementary debit and credit mark of the supplementary accounting overdraft principal amount. Therefore, the supplementary accounting normal principal amount value and the debit and credit mark of the supplementary accounting normal principal amount can be determined according to the supplementary accounting overdraft amount value and the supplementary debit and credit mark, thereby determining the supplementary accounting amount.
[0093] In the embodiment of the present application, the supplementary bookkeeping overdraft amount value is determined according to the difference between the first overdraft amount and the second overdraft amount, the supplementary debit and credit symbols of the supplementary bookkeeping overdraft amount value are determined according to the difference, and the supplementary bookkeeping amount is determined according to the supplementary bookkeeping overdraft amount value and the supplementary debit and credit symbols. In the embodiment of the present application, since the supplementary bookkeeping overdraft amount value is the same as the supplementary bookkeeping normal principal amount value, and the debit and credit identifier of the supplementary bookkeeping normal principal amount is opposite to the supplementary debit and credit identifier of the supplementary bookkeeping overdraft principal amount, the supplementary bookkeeping normal principal amount value and the debit and credit identifier of the supplementary bookkeeping normal principal amount can be determined according to the supplementary bookkeeping overdraft amount value and the supplementary debit and credit identifier, thereby determining the supplementary bookkeeping amount, simplifying the calculation process of the supplementary bookkeeping amount, saving computing resources, and improving the calculation efficiency of the supplementary bookkeeping amount.
[0094] Referring to Figure 4, Figure 4 is a flow chart of another method for determining the supplementary accounting amount provided by an embodiment of the present application. Based on the above embodiment, the above S302 includes the following steps:
[0095] S401, if the difference is greater than zero, it is determined that the supplementary debit and credit identifier is the same as the original debit and credit identifier of the original transaction.
[0096] Exemplarily, when the difference is greater than zero, if the original borrowing and lending flag of the original transaction is borrowing, the supplementary borrowing and lending flag is also borrowing; if the original borrowing and lending flag of the original transaction is borrowing, the supplementary borrowing and lending flag is also borrowing.
[0097] In addition, the debit and credit indicators of the supplementary accounting normal principal amount are opposite to the supplementary debit and credit indicators of the supplementary accounting overdraft principal amount. Therefore, the debit and credit indicators of the supplementary accounting normal principal amount can be determined based on the supplementary debit and credit indicators.
[0098] For example, if the supplementary debit and credit indicator is credit, the supplementary debit and credit indicator of the normal principal amount is debit.
[0099] Based on the above embodiment, the supplementary accounting amount includes the supplementary accounting overdraft principal amount and the supplementary accounting normal principal amount. The above S303 includes the following steps:
[0100] S402, determining the supplementary bookkeeping overdraft amount value of the original loan identifier as the supplementary bookkeeping overdraft principal amount, and determining the supplementary bookkeeping overdraft amount value of the loan identifier opposite to the original loan identifier as the supplementary bookkeeping normal principal amount.
[0101] In the embodiment of the present application, since the value of the supplementary accounting overdraft amount is the same as the value of the supplementary accounting normal principal amount, the loan identifier of the supplementary accounting normal principal amount is opposite to the supplementary loan identifier of the supplementary accounting overdraft principal amount, the supplementary accounting overdraft amount value of the original loan identifier can be determined as the supplementary accounting overdraft principal amount, and the supplementary accounting overdraft amount value of the loan identifier that is opposite to the original loan identifier can be determined as the supplementary accounting normal principal amount.
[0102] In the embodiment of the present application, if the difference is greater than zero, it is determined that the supplementary debit and credit symbols are the same as the original debit and credit symbols of the original transaction, and the supplementary bookkeeping overdraft amount value of the original debit and credit symbols is determined as the supplementary bookkeeping overdraft principal amount, and the supplementary bookkeeping overdraft amount value of the debit and credit symbols opposite to the original debit and credit symbols is determined as the supplementary bookkeeping normal principal amount, so that the supplementary bookkeeping amount can be determined in time according to the difference between the first overdraft amount and the second overdraft amount, and then the supplementary bookkeeping is performed according to the supplementary bookkeeping amount, and the bookkeeping cumulative entries can be adjusted in time to avoid the problem of uneven accounts after correction. At the same time, the calculation process of the supplementary bookkeeping amount is simplified, computing resources are saved, and the calculation efficiency of the supplementary bookkeeping amount can be improved.
[0103] Referring to Figure 5, Figure 5 is a flow chart of another method for determining the supplementary accounting amount provided by an embodiment of the present application. Based on the above embodiment, the above S302 includes the following steps:
[0104] S501, if the difference is less than zero, determine that the supplementary debit and credit identifier is opposite to the original debit and credit identifier of the original transaction.
[0105] Exemplarily, when the difference is less than zero, if the original borrowing and lending mark of the original transaction is borrowing, the supplementary borrowing and lending mark is borrowing; if the original borrowing and lending mark of the original transaction is borrowing, the supplementary borrowing and lending mark is borrowing.
[0106] In addition, the debit and credit indicators of the supplementary accounting normal principal amount are opposite to the supplementary debit and credit indicators of the supplementary accounting overdraft principal amount. Therefore, the debit and credit indicators of the supplementary accounting normal principal amount can be determined based on the supplementary debit and credit indicators.
[0107] For example, if the supplementary debit and credit indicator is credit, the supplementary debit and credit indicator of the normal principal amount is debit.
[0108] Based on the above embodiment, the supplementary accounting amount includes the supplementary accounting overdraft principal amount and the supplementary accounting normal principal amount. The above S303 includes the following steps:
[0109] S502, determine the supplementary bookkeeping overdraft amount value of the original loan identifier as the supplementary bookkeeping normal principal amount, and determine the supplementary bookkeeping overdraft amount value of the loan identifier opposite to the original loan identifier as the supplementary bookkeeping overdraft principal amount.
[0110] In the embodiment of the present application, since the value of the supplementary accounting overdraft amount is the same as the value of the supplementary accounting normal principal amount, the loan identifier of the supplementary accounting normal principal amount is opposite to the supplementary loan identifier of the supplementary accounting overdraft principal amount, the supplementary accounting overdraft amount value of the original loan identifier can be determined as the supplementary accounting normal principal amount, and the supplementary accounting overdraft amount value of the loan identifier that is opposite to the original loan identifier can be determined as the supplementary accounting overdraft principal amount.
[0111] In the embodiment of the present application, if the difference is less than zero, it is determined that the supplementary debit and credit signs are opposite to the original debit and credit signs of the original transaction, and the supplementary bookkeeping overdraft amount value of the original debit and credit signs is determined as the supplementary bookkeeping normal principal amount, and the supplementary bookkeeping overdraft amount value of the debit and credit signs opposite to the original debit and credit signs is determined as the supplementary bookkeeping overdraft principal amount, so that the supplementary bookkeeping amount can be determined in time according to the difference between the first overdraft amount and the second overdraft amount, and then the supplementary bookkeeping is performed according to the supplementary bookkeeping amount, and the bookkeeping cumulative entries can be adjusted in time to avoid the problem of uneven accounts after correction. At the same time, the calculation process of the supplementary bookkeeping amount is simplified, computing resources are saved, and the calculation efficiency of the supplementary bookkeeping amount can be improved.
[0112] Based on the above embodiment, the above S301 can be implemented in the following manner:
[0113] The absolute value of the difference between the first overdraft amount and the second overdraft amount is determined as the supplementary accounting overdraft amount value.
[0114] In the embodiment of the present application, the absolute value of the difference between the first overdraft amount and the second overdraft amount can be determined as the supplementary accounting overdraft amount value.
[0115] Since the supplementary accounting overdraft amount value and the supplementary accounting normal principal amount value are equal in value, the supplementary accounting normal principal amount value can be determined based on the supplementary accounting overdraft amount value.
[0116] In the embodiment of the present application, the absolute value of the difference between the first overdraft amount and the second overdraft amount is determined as the supplementary accounting overdraft amount value, and the supplementary accounting amount can be determined in time according to the difference between the first overdraft amount and the second overdraft amount, and then the supplementary accounting amount is supplemented, and the cumulative accounting entries can be adjusted in time to avoid the problem of uneven accounts after correction. At the same time, the calculation process of the supplementary accounting amount is simplified, computing resources are saved, and the calculation efficiency of the supplementary accounting amount can be improved.
[0117] Based on the above embodiment, the above S203 can be implemented in the following manner:
[0118] Adjust the original offsetting cumulative entry according to the supplementary accounting amount to obtain the target cumulative entry.
[0119] Optionally, the supplementary accounting amount may be added to the accounting amount in the original reversing accounting cumulative entry to obtain the target accounting cumulative entry.
[0120] Alternatively, the accounting amount in the original offsetting cumulative entry can be modified by adding up the additional accounting amount to obtain the target cumulative entry.
[0121] In a possible implementation, the original offsetting cumulative entry can be adjusted according to the supplementary accounting amount, and the adjustment record can be retained to facilitate subsequent review and audit of the supplementary accounting amount.
[0122] In the embodiment of the present application, the original offsetting accounting cumulative entry is adjusted according to the supplementary accounting amount to obtain the target accounting cumulative entry. This can avoid the problem of uneven accounts after the offset when there are other transaction operations after the original transaction is completed and before the offset transaction begins, thereby improving the reliability of the accounting cumulative entry and reducing the risk of operation.
[0123] Referring to FIG. 6 , FIG. 6 is a flow chart of a supplementary accounting processing method for resolving an imbalance in accounts provided by an embodiment of the present application. The method comprises the following steps:
[0124] S601, after the reversal transaction is completed, obtain the first balance at the beginning of the original transaction period, the second balance at the end of the original transaction period, the third balance at the beginning of the reversal transaction period, and the fourth balance at the end of the reversal transaction period.
[0125] S602: When the first balance, the second balance, the third balance, and the fourth balance have positive and negative values, the absolute value of the difference between the first overdraft amount and the second overdraft amount is determined as the supplementary accounting overdraft amount value.
[0126] S603, if the difference is greater than zero, the supplementary bookkeeping overdraft amount value of the original debit and credit identifier is determined as the supplementary bookkeeping overdraft principal amount, and the supplementary bookkeeping overdraft amount value of the debit and credit identifier opposite to the original debit and credit identifier is determined as the supplementary bookkeeping normal principal amount.
[0127] S604, if the difference is less than zero, the supplementary bookkeeping overdraft amount value of the original debit and credit identifier is determined as the supplementary bookkeeping normal principal amount, and the supplementary bookkeeping overdraft amount value of the debit and credit identifier opposite to the original debit and credit identifier is determined as the supplementary bookkeeping overdraft principal amount.
[0128] S605, adjusting the original offsetting cumulative accounting entry according to the supplementary accounting amount to obtain the target cumulative accounting entry.
[0129] It should be understood that, although the various steps in the flowcharts involved in the above-mentioned embodiments are displayed in sequence according to the indication of the arrows, these steps are not necessarily executed in sequence according to the order indicated by the arrows. Unless there is a clear explanation in this article, the execution of these steps does not have a strict order restriction, and these steps can be executed in other orders. Moreover, at least a part of the steps in the flowcharts involved in the above-mentioned embodiments can include multiple steps or multiple stages, and these steps or stages are not necessarily executed at the same time, but can be executed at different times, and the execution order of these steps or stages is not necessarily to be carried out in sequence, but can be executed in turn or alternately with other steps or at least a part of the steps or stages in other steps.
[0130] Based on the same inventive concept, the embodiment of the present application also provides a supplementary accounting device for implementing the supplementary accounting method involved above. The implementation scheme for solving the problem provided by the device is similar to the implementation scheme recorded in the above method, so the specific limitations in one or more supplementary accounting device embodiments provided below can refer to the limitations on the supplementary accounting method above, and will not be repeated here.
[0131] In one embodiment, as shown in FIG. 7 , FIG. 7 is a structural block diagram of a supplementary accounting device provided in an embodiment of the present application, and the device 700 includes:
[0132] The acquisition module 701 is used to obtain the first balance at the beginning of the original transaction period, the second balance at the end of the original transaction period, the third balance at the beginning of the reversing transaction period, and the fourth balance at the end of the reversing transaction period after the reversing transaction is completed.
[0133] The determination module 702 is used to determine the supplementary accounting amount according to the first overdraft amount of the original transaction and the second overdraft amount of the offset transaction when the first balance, the second balance, the third balance and the fourth balance have positive and negative values.
[0134] The supplementary accounting module 703 is used for supplementary accounting according to the supplementary accounting amount.
[0135] In one embodiment, the determining module 702 includes:
[0136] The first determining unit is used to determine a supplementary accounting overdraft amount value according to a difference between the first overdraft amount and the second overdraft amount.
[0137] The second determining unit is used to determine the supplementary debit and credit mark of the supplementary bookkeeping overdraft amount value according to the difference.
[0138] The third determining unit is used to determine the supplementary accounting amount according to the supplementary accounting overdraft amount value and the supplementary debit and credit identifier.
[0139] In one embodiment, the second determining unit includes:
[0140] The first determination subunit is used to determine that the supplementary debit and credit identifier is the same as the original debit and credit identifier of the original transaction if the difference is greater than zero.
[0141] The supplementary bookkeeping amount includes the supplementary bookkeeping overdraft principal amount and the supplementary bookkeeping normal principal amount. The third determination unit includes:
[0142] The second determining subunit is used to determine the supplementary bookkeeping overdraft amount value of the original loan identifier as the supplementary bookkeeping overdraft principal amount, and to determine the supplementary bookkeeping overdraft amount value of the loan identifier opposite to the original loan identifier as the supplementary bookkeeping normal principal amount.
[0143] In one embodiment, the second determining unit includes:
[0144] The third determining subunit is used to determine that the supplementary debit and credit identifier is opposite to the original debit and credit identifier of the original transaction if the difference is less than zero.
[0145] The supplementary bookkeeping amount includes the supplementary bookkeeping overdraft principal amount and the supplementary bookkeeping normal principal amount. The third determination unit includes:
[0146] The fourth determining subunit is used to determine the supplementary bookkeeping overdraft amount value of the original loan identifier as the supplementary bookkeeping normal principal amount, and to determine the supplementary bookkeeping overdraft amount value of the loan identifier opposite to the original loan identifier as the supplementary bookkeeping overdraft principal amount.
[0147] In one embodiment, the first determining unit includes:
[0148] The fifth determining subunit is used to determine the absolute value of the difference between the first overdraft amount and the second overdraft amount as the supplementary accounting overdraft amount value.
[0149] In one embodiment, the supplementary accounting module 703 includes:
[0150] The supplementary accounting unit is used to adjust the original offsetting accounting cumulative entry according to the supplementary accounting amount to obtain the target accounting cumulative entry.
[0151] Each module in the above-mentioned supplementary accounting device can be implemented in whole or in part by software, hardware or a combination thereof. Each module can be embedded in or independent of a processor in a computer device in the form of hardware, or can be stored in a memory in a computer device in the form of software, so that the processor can call and execute the operations corresponding to each module.
[0152] In one embodiment, a computer device is provided, including a memory and a processor, wherein a computer program is stored in the memory, and when the processor executes the computer program, the following steps are implemented:
[0153] After the reversal transaction is completed, obtain the first balance at the beginning of the original transaction period, the second balance at the end of the original transaction period, the third balance at the beginning of the reversal transaction period, and the fourth balance at the end of the reversal transaction period;
[0154] When the first balance, the second balance, the third balance, and the fourth balance have positive and negative values, the supplementary accounting amount is determined according to the first overdraft amount of the original transaction and the second overdraft amount of the offsetting transaction;
[0155] Supplementary accounting is performed based on the supplementary accounting amount.
[0156] In one embodiment, when the processor executes the computer program, the processor further implements the following steps:
[0157] Determining a supplementary accounting overdraft amount value based on a difference between the first overdraft amount and the second overdraft amount;
[0158] Based on the difference, determine the supplementary debit and credit indicator of the supplementary accounting overdraft amount value;
[0159] Determine the supplementary accounting amount based on the supplementary accounting overdraft amount value and the supplementary debit and credit indicator.
[0160] In one embodiment, when the processor executes the computer program, the processor further implements the following steps:
[0161] If the difference is greater than zero, it is determined that the supplementary debit and credit indicator is the same as the original debit and credit indicator of the original transaction;
[0162] The supplementary bookkeeping amount includes the supplementary bookkeeping overdraft principal amount and the supplementary bookkeeping normal principal amount. The supplementary bookkeeping amount is determined based on the supplementary bookkeeping overdraft amount value and the supplementary debit and credit indicator, including:
[0163] The supplementary bookkeeping overdraft amount value of the original loan identifier is determined as the supplementary bookkeeping overdraft principal amount, and the supplementary bookkeeping overdraft amount value of the loan identifier opposite to the original loan identifier is determined as the supplementary bookkeeping normal principal amount.
[0164] In one embodiment, when the processor executes the computer program, the processor further implements the following steps:
[0165] If the difference is less than zero, the supplementary debit and credit indicator is determined to be opposite to the original debit and credit indicator of the original transaction;
[0166] The supplementary bookkeeping amount includes the supplementary bookkeeping overdraft principal amount and the supplementary bookkeeping normal principal amount. The supplementary bookkeeping amount is determined based on the supplementary bookkeeping overdraft amount value and the supplementary debit and credit indicator, including:
[0167] The supplementary bookkeeping overdraft amount value of the original debit and credit mark is determined as the supplementary bookkeeping normal principal amount, and the supplementary bookkeeping overdraft amount value of the debit and credit mark opposite to the original debit and credit mark is determined as the supplementary bookkeeping overdraft principal amount.
[0168] In one embodiment, when the processor executes the computer program, the processor further implements the following steps:
[0169] The absolute value of the difference between the first overdraft amount and the second overdraft amount is determined as the supplementary accounting overdraft amount value.
[0170] In one embodiment, when the processor executes the computer program, the processor further implements the following steps:
[0171] Adjust the original offsetting cumulative entry according to the supplementary accounting amount to obtain the target cumulative entry.
[0172] In one embodiment, a computer readable storage medium is provided, on which a computer program is stored, and when the computer program is executed by a processor, the following steps are implemented:
[0173] After the reversal transaction is completed, obtain the first balance at the beginning of the original transaction period, the second balance at the end of the original transaction period, the third balance at the beginning of the reversal transaction period, and the fourth balance at the end of the reversal transaction period;
[0174] When the first balance, the second balance, the third balance, and the fourth balance have positive and negative values, the supplementary accounting amount is determined according to the first overdraft amount of the original transaction and the second overdraft amount of the offsetting transaction;
[0175] Supplementary accounting is performed based on the supplementary accounting amount.
[0176] In one embodiment, when the computer program is executed by a processor, the following steps are also implemented:
[0177] Determining a supplementary accounting overdraft amount value based on a difference between the first overdraft amount and the second overdraft amount;
[0178] Based on the difference, determine the supplementary debit and credit indicator of the supplementary accounting overdraft amount value;
[0179] Determine the supplementary accounting amount based on the supplementary accounting overdraft amount value and the supplementary debit and credit indicator.
[0180] In one embodiment, when the computer program is executed by a processor, the following steps are also implemented:
[0181] If the difference is greater than zero, it is determined that the supplementary debit and credit indicator is the same as the original debit and credit indicator of the original transaction;
[0182] The supplementary bookkeeping amount includes the supplementary bookkeeping overdraft principal amount and the supplementary bookkeeping normal principal amount. The supplementary bookkeeping amount is determined based on the supplementary bookkeeping overdraft amount value and the supplementary debit and credit indicator, including:
[0183] The supplementary bookkeeping overdraft amount value of the original loan identifier is determined as the supplementary bookkeeping overdraft principal amount, and the supplementary bookkeeping overdraft amount value of the loan identifier opposite to the original loan identifier is determined as the supplementary bookkeeping normal principal amount.
[0184] In one embodiment, when the computer program is executed by a processor, the following steps are also implemented:
[0185] If the difference is less than zero, the supplementary debit and credit indicator is determined to be opposite to the original debit and credit indicator of the original transaction;
[0186] The supplementary bookkeeping amount includes the supplementary bookkeeping overdraft principal amount and the supplementary bookkeeping normal principal amount. The supplementary bookkeeping amount is determined based on the supplementary bookkeeping overdraft amount value and the supplementary debit and credit indicator, including:
[0187] The supplementary bookkeeping overdraft amount value of the original debit and credit mark is determined as the supplementary bookkeeping normal principal amount, and the supplementary bookkeeping overdraft amount value of the debit and credit mark opposite to the original debit and credit mark is determined as the supplementary bookkeeping overdraft principal amount.
[0188] In one embodiment, when the computer program is executed by a processor, the following steps are also implemented:
[0189] The absolute value of the difference between the first overdraft amount and the second overdraft amount is determined as the supplementary accounting overdraft amount value.
[0190] In one embodiment, when the computer program is executed by a processor, the following steps are also implemented:
[0191] Adjust the original offsetting cumulative entry according to the supplementary accounting amount to obtain the target cumulative entry.
[0192] In one embodiment, a computer program product is provided, comprising a computer program, which, when executed by a processor, implements the following steps:
[0193] After the reversal transaction is completed, obtain the first balance at the beginning of the original transaction period, the second balance at the end of the original transaction period, the third balance at the beginning of the reversal transaction period, and the fourth balance at the end of the reversal transaction period;
[0194] When the first balance, the second balance, the third balance, and the fourth balance have positive and negative values, the supplementary accounting amount is determined according to the first overdraft amount of the original transaction and the second overdraft amount of the offsetting transaction;
[0195] Supplementary accounting is performed based on the supplementary accounting amount.
[0196] In one embodiment, when the computer program is executed by a processor, the following steps are also implemented:
[0197] Determining a supplementary accounting overdraft amount value based on a difference between the first overdraft amount and the second overdraft amount;
[0198] Based on the difference, determine the supplementary debit and credit indicator of the supplementary accounting overdraft amount value;
[0199] Determine the supplementary accounting amount based on the supplementary accounting overdraft amount value and the supplementary debit and credit indicator.
[0200] In one embodiment, when the computer program is executed by a processor, the following steps are also implemented:
[0201] If the difference is greater than zero, it is determined that the supplementary debit and credit indicator is the same as the original debit and credit indicator of the original transaction;
[0202] The supplementary bookkeeping amount includes the supplementary bookkeeping overdraft principal amount and the supplementary bookkeeping normal principal amount. The supplementary bookkeeping amount is determined based on the supplementary bookkeeping overdraft amount value and the supplementary debit and credit indicator, including:
[0203] The supplementary bookkeeping overdraft amount value of the original loan identifier is determined as the supplementary bookkeeping overdraft principal amount, and the supplementary bookkeeping overdraft amount value of the loan identifier opposite to the original loan identifier is determined as the supplementary bookkeeping normal principal amount.
[0204] In one embodiment, when the computer program is executed by a processor, the following steps are also implemented:
[0205] If the difference is less than zero, the supplementary debit and credit indicator is determined to be opposite to the original debit and credit indicator of the original transaction;
[0206] The supplementary bookkeeping amount includes the supplementary bookkeeping overdraft principal amount and the supplementary bookkeeping normal principal amount. The supplementary bookkeeping amount is determined based on the supplementary bookkeeping overdraft amount value and the supplementary debit and credit indicator, including:
[0207] The supplementary bookkeeping overdraft amount value of the original debit and credit mark is determined as the supplementary bookkeeping normal principal amount, and the supplementary bookkeeping overdraft amount value of the debit and credit mark opposite to the original debit and credit mark is determined as the supplementary bookkeeping overdraft principal amount.
[0208] In one embodiment, when the computer program is executed by a processor, the following steps are also implemented:
[0209] The absolute value of the difference between the first overdraft amount and the second overdraft amount is determined as the supplementary accounting overdraft amount value.
[0210] In one embodiment, when the computer program is executed by a processor, the following steps are also implemented:
[0211] Adjust the original offsetting cumulative entry according to the supplementary accounting amount to obtain the target cumulative entry.
[0212] Those skilled in the art can understand that all or part of the processes in the above-mentioned embodiment methods can be completed by instructing the relevant hardware through a computer program, and the computer program can be stored in a non-volatile computer-readable storage medium. When the computer program is executed, it can include the processes of the embodiments of the above-mentioned methods. Among them, any reference to the memory, database or other medium used in the embodiments provided in this application can include at least one of non-volatile and volatile memory. Non-volatile memory can include read-only memory (ROM), magnetic tape, floppy disk, flash memory, optical memory, high-density embedded non-volatile memory, resistive random access memory (ReRAM), magnetoresistive random access memory (MRAM), ferroelectric random access memory (FRAM), phase change memory (PCM), graphene memory, etc. Volatile memory can include random access memory (RAM) or external cache memory, etc. As an illustration and not limitation, RAM can be in various forms, such as static random access memory (SRAM) or dynamic random access memory (DRAM). The database involved in each embodiment provided in this application may include at least one of a relational database and a non-relational database. Non-relational databases may include distributed databases based on blockchains, etc., but are not limited to this. The processor involved in each embodiment provided in this application may be a general-purpose processor, a central processing unit, a graphics processor, a digital signal processor, a programmable logic device, a data processing logic device based on quantum computing, etc., but are not limited to this.
[0213] The technical features of the above embodiments may be combined arbitrarily. To make the description concise, not all possible combinations of the technical features in the above embodiments are described. However, as long as there is no contradiction in the combination of these technical features, they should be considered to be within the scope of this specification.
[0214] The above-described embodiments only express several implementation methods of the present application, and the descriptions thereof are relatively specific and detailed, but they cannot be understood as limiting the scope of the present application. It should be pointed out that, for a person of ordinary skill in the art, several variations and improvements can be made without departing from the concept of the present application, and these all belong to the protection scope of the present application. Therefore, the protection scope of the present application shall be subject to the attached claims.
Claims
1. A supplementary accounting method, characterized in that: The method comprises: After the reversal transaction is completed, obtain the first balance at the beginning of the original transaction period, the second balance at the end of the original transaction period, the third balance at the beginning of the reversal transaction period, and the fourth balance at the end of the reversal transaction period; When the first balance, the second balance, the third balance, and the fourth balance have positive and negative values, determining a supplementary accounting amount according to a first overdraft amount of the original transaction and a second overdraft amount of the offset transaction; Supplementary accounting is performed according to the supplementary accounting amount.
2. The method according to claim 1, characterized in that The method of determining the supplementary accounting amount according to the first overdraft amount of the original transaction and the second overdraft amount of the reversal transaction includes: Determining a supplementary accounting overdraft amount value according to a difference between the first overdraft amount and the second overdraft amount; Determine the supplementary debit and credit mark of the supplementary accounting overdraft amount value according to the difference; The supplementary accounting amount is determined according to the supplementary accounting overdraft amount value and the supplementary debit and credit identifier.
3. The method according to claim 2, characterized in that Determining the supplementary loan indicator according to the difference includes: If the difference is greater than zero, it is determined that the supplementary loan identifier is the same as the original loan identifier of the original transaction; The supplementary accounting amount includes a supplementary accounting overdraft principal amount and a supplementary accounting normal principal amount, and the determining of the supplementary accounting amount according to the supplementary accounting overdraft amount value and the supplementary debit and credit identifier includes: The supplementary bookkeeping overdraft amount value of the original loan identifier is determined as the supplementary bookkeeping overdraft principal amount, and the supplementary bookkeeping overdraft amount value of the loan identifier opposite to the original loan identifier is determined as the supplementary bookkeeping normal principal amount.
4. The method according to claim 2, characterized in that: Determining the supplementary loan indicator according to the difference includes: If the difference is less than zero, it is determined that the supplementary debit and credit identifier is opposite to the original debit and credit identifier of the original transaction; The supplementary accounting amount includes a supplementary accounting overdraft principal amount and a supplementary accounting normal principal amount, and the determining of the supplementary accounting amount according to the supplementary accounting overdraft amount value and the supplementary debit and credit identifier includes: The supplementary bookkeeping overdraft amount value of the original loan identifier is determined as the supplementary bookkeeping normal principal amount, and the supplementary bookkeeping overdraft amount value of the loan identifier opposite to the original loan identifier is determined as the supplementary bookkeeping overdraft principal amount.
5. The method according to claim 2, characterized in that: The step of determining the supplementary accounting overdraft amount value according to the difference between the first overdraft amount and the second overdraft amount includes: The absolute value of the difference between the first overdraft amount and the second overdraft amount is determined as the supplementary accounting overdraft amount value.
6. The method according to any one of claims 1 to 5, characterized in that: The supplementary accounting according to the supplementary accounting amount includes: The original reversing accounting cumulative entry is adjusted according to the supplementary accounting amount to obtain the target accounting cumulative entry.
7. A supplementary accounting device, characterized in that: The device comprises: An acquisition module, used to acquire, after the reversal transaction is completed, a first balance at the beginning of the original transaction period, a second balance at the end of the original transaction period, a third balance at the beginning of the reversal transaction period, and a fourth balance at the end of the reversal transaction period; a determination module, configured to determine a supplementary accounting amount according to a first overdraft amount of an original transaction and a second overdraft amount of a reversal transaction when the first balance, the second balance, the third balance, and the fourth balance have positive and negative values; A supplementary accounting module is used to supplement the accounting according to the supplementary accounting amount.
8. The device according to claim 7, characterized in that The determination module comprises: a first determining unit, configured to determine a supplementary accounting overdraft amount value according to a difference between the first overdraft amount and the second overdraft amount; A second determining unit is used to determine the supplementary debit and credit mark of the supplementary account overdraft amount value according to the difference; The third determining unit is used to determine the supplementary accounting amount according to the supplementary accounting overdraft amount value and the supplementary debit and credit identifier.
9. The device according to claim 8, characterized in that The second determining unit includes: A first determining subunit, configured to determine that the supplementary loan identifier is the same as the original loan identifier of the original transaction if the difference is greater than zero; The supplementary accounting amount includes a supplementary accounting overdraft principal amount and a supplementary accounting normal principal amount, and the third determining unit includes: The second determining subunit is used to determine the supplementary bookkeeping overdraft amount value of the original loan identifier as the supplementary bookkeeping overdraft principal amount, and to determine the supplementary bookkeeping overdraft amount value of the loan identifier opposite to the original loan identifier as the supplementary bookkeeping normal principal amount.
10. The device according to claim 8, characterized in that The second determining unit includes: a third determining subunit, configured to determine that the supplementary lending identifier is opposite to the original lending identifier of the original transaction if the difference is less than zero; The supplementary accounting amount includes a supplementary accounting overdraft principal amount and a supplementary accounting normal principal amount, and the third determining unit includes: The fourth determining subunit is used to determine the supplementary accounting overdraft amount value of the original loan identifier as the supplementary accounting normal principal amount, and to determine the supplementary accounting overdraft amount value of the loan identifier opposite to the original loan identifier as the supplementary accounting overdraft principal amount.
11. The device according to claim 8, characterized in that The first determining unit includes: The fifth determining subunit is used to determine the absolute value of the difference between the first overdraft amount and the second overdraft amount as the supplementary accounting overdraft amount value.
12. The device according to any one of claims 7 to 11, characterized in that: The supplementary accounting module includes: The supplementary accounting unit is used to adjust the original offset accounting cumulative entry according to the supplementary accounting amount to obtain the target accounting cumulative entry.
13. A computer device comprising a memory and a processor, wherein the memory stores a computer program, characterized in that: When the processor executes the computer program, the steps of the method according to any one of claims 1 to 6 are implemented.
14. A computer-readable storage medium having a computer program stored thereon, characterized in that: When the computer program is executed by a processor, the steps of the method according to any one of claims 1 to 6 are implemented.
15. A computer program product comprising a computer program, characterized in that When the computer program is executed by a processor, the steps of the method according to any one of claims 1 to 6 are implemented.