Asset full-life-cycle offset management method and device based on internal associated transaction, storage medium and terminal equipment

Abstract

The embodiment of the invention discloses an asset full-life-cycle offset management method and device based on internal associated transactions, a storage medium and terminal equipment, and relates to the field of finance. According to the method, through the functions of user interaction optimization, accurate data filtering, automatic offset voucher generation and storage, data visual display, penetration query and the like, the efficiency and accuracy of financial and business processing are effectively improved, and full-life-cycle offset management of projects is provided for enterprises.

Description

Technical Field

[0001] The present application relates to the financial field, and in particular to a method, device, storage medium and terminal equipment for asset full life cycle offset management based on internal related transactions. Background Art

[0002] In the complex purchase and sale business scenario of internal related transactions, the seller and the buyer implemented a comprehensive offset strategy of debts and liabilities, revenue costs and gross profits based on the gross profit margin standard set by the seller. However, this strategy encountered unprecedented challenges in the subsequent business chain, especially when capital accounts underwent a series of sophisticated financial operations such as carry-over, asset conversion (capital transfer) and depreciation provision. The problem is that the existing information system has failed to design an effective mechanism to trace and accurately remap the previously offset gross profit accounts to the corresponding business links, and make timely financial adjustments and offsets.

[0003] This limitation directly leads to the fact that the presentation of capital items in financial statements cannot accurately reflect their true economic substance and financial status. Currently, enterprises have to rely on cumbersome and error-prone manual entry methods to perform relatively extensive offset operations. This processing method is not only inefficient, but also greatly weakens the accuracy and consistency of data. More seriously, this reliance on manual operations increases the risk of financial statement distortion, which in turn constitutes a potential misleading for management decisions based on this information, affecting the strategic orientation and operational efficiency of the enterprise.

[0004] In view of the above challenges, it has become a top priority to build a more sound, systematic and automated offsetting mechanism. The mechanism must be able to dynamically track, accurately match and offset relevant financial items in a timely manner throughout the life cycle of capital transactions to ensure that every transaction can be accurately reflected in the financial statements, thereby maintaining the integrity, authenticity and compliance of financial data. This is not only a major upgrade to the current financial management system, but also a key step in promoting enterprises to achieve refined management and improve decision-making efficiency and quality. Summary of the invention

[0005] The embodiment of the present application provides an asset life cycle offset management method, device, storage medium and terminal device based on internal related transactions, which can solve the problems of low efficiency and poor accuracy in the offset management of internal related transactions of projects in the prior art. The technical solution is as follows:

[0006] In a first aspect, an embodiment of the present application provides an asset full life cycle offset management method based on internal related transactions, the method comprising:

[0007] Receive a selection instruction triggered by a user on a system interface; the selection instruction carries: a field value of a project name, a field value of a purchaser unit, and a field value of a seller unit;

[0008] Filtering data in the business data integrated in the business front end according to the field value of the project, the field value of the purchaser unit and the field value of the seller unit;

[0009] Calculate the offset voucher data of each offset link based on the filtered business data: the offset voucher data of the project carry-over offset link, the offset voucher data of the project capital transfer offset link, the offset voucher data of the depreciation offset link, and the offset voucher data of the deferred income tax offset link;

[0010] Displaying the offsetting voucher data of each offsetting link on the system interface, and generating and storing the offsetting voucher according to the offsetting voucher data of each offsetting link;

[0011] Based on the penetration instruction triggered by the user on the system interface, a list of offsetting vouchers for each offsetting link is displayed.

[0012] In a second aspect, an embodiment of the present application provides an asset full life cycle offset management device based on internal related transactions, the device comprising:

[0013] A receiving unit, used to receive a selection instruction triggered by a user on a system interface; the selection instruction carries: a field value of a project name, a field value of a purchaser unit, and a field value of a seller unit;

[0014] A filtering unit, used for filtering data in the business data integrated in the business front end according to the field value of the project, the field value of the purchaser unit and the field value of the seller unit;

[0015] A calculation unit, used to calculate the offset voucher data of each offset link according to the filtered business data: the offset voucher data of the project carry-over offset link, the offset voucher data of the project capital transfer offset link, the offset voucher data of the depreciation offset link, and the offset voucher data of the deferred income tax offset link;

[0016] A generating unit, used for displaying the offsetting voucher data of each offsetting link on the system interface, and generating and storing the offsetting voucher according to the offsetting voucher data of each offsetting link;

[0017] The push unit is used to display a list of offsetting vouchers for each offsetting link based on a penetration instruction triggered by a user on the system interface.

[0018] In a third aspect, an embodiment of the present application provides a computer storage medium, wherein the computer storage medium stores a plurality of instructions, wherein the instructions are suitable for being loaded by a processor and executing the above-mentioned method steps.

[0019] In a fourth aspect, an embodiment of the present application provides a terminal device, which may include: a processor and a memory; wherein the memory stores a computer program, and the computer program is suitable for being loaded by the processor and executing the above-mentioned method steps.

[0020] The beneficial effects brought about by the technical solutions provided by some embodiments of the present application include at least:

[0021] Users can trigger selection instructions through the system interface, and can intuitively and conveniently specify key information such as project name, purchaser unit and seller unit, which improves the convenience of operation and user experience. According to the field values ​​provided by the user, accurate data filtering is performed in the business data integrated in the business front end to ensure the accuracy and relevance of the data for subsequent calculations and analysis. In an automated way, the offset voucher data of each offset link is calculated based on the filtered business data, including project carry-over, project capital transfer, depreciation and deferred income tax, which greatly improves work efficiency and accuracy. The offset voucher data of each offset link is displayed on the system interface, so that users can clearly understand the offset situation and enhance the readability and transparency of the data. The offset voucher is generated and stored according to the calculation results, which provides strong data support for subsequent audits, reports and financial analysis, and also facilitates data traceability and query. Based on the penetration instructions triggered by the user, the offset voucher list of each offset link is displayed, which supports users to conduct more in-depth queries and analysis, and helps to discover potential problems and risks. The entire technical solution significantly improves the efficiency and accuracy of business processing and reduces the cost and risk of manual operation through automation and intelligence. BRIEF DESCRIPTION OF THE DRAWINGS

[0022] In order to more clearly illustrate the embodiments of the present application or the technical solutions in the prior art, the drawings required for use in the embodiments or the description of the prior art will be briefly introduced below. Obviously, the drawings described below are only some embodiments of the present application. For ordinary technicians in this field, other drawings can be obtained based on these drawings without paying creative work.

[0023] Figure 1 It is a schematic diagram of the network architecture provided by the embodiment of the present application;

[0024] Figure 2 It is a flowchart of an asset full life cycle offset management method based on internal related transactions provided in an embodiment of the present application;

[0025] Figure 3is a schematic diagram of a system interface provided by an embodiment of the present application;

[0026] Figure 4 is a schematic diagram of a list of offset vouchers provided in an embodiment of the present application;

[0027] Figure 5 It is a structural diagram of an asset full life cycle offset management device based on internal related transactions provided by this application;

[0028] Figure 6 It is a structural schematic diagram of a terminal device provided by this application. DETAILED DESCRIPTION

[0029] In order to make the objectives, technical solutions and advantages of the present application more clear, the embodiments of the present application will be further described in detail below with reference to the accompanying drawings.

[0030] like Figure 1 As shown, the system architecture may include: a terminal device 101 and a server 102. The terminal device 101 and the server 102 may communicate via a network, and the network is used as a medium for providing communication links between the above-mentioned units. The network may include various types of wired communication links or wireless communication links, for example: a wired communication link includes an optical fiber, a twisted pair or a coaxial cable, etc., and a wireless communication link includes a Bluetooth communication link, a wireless fidelity (WIreless-FIdelity, Wi-Fi) communication link or a microwave communication link, etc.

[0031] The server 102 stores business data, and the terminal device 101 uses the business data to perform life cycle management of various offset links of a designated project, a designated purchasing unit, and a designated selling unit.

[0032] It should be noted that the terminal device 101 and the server 102 can be hardware or software. When the terminal device 101 and the server 102 are hardware, they can be implemented as a distributed server cluster consisting of multiple servers, or as a single server. When the terminal device 101 and the server 102 are software, they can be implemented as multiple software or software modules (for example, to provide distributed services), or as a single software or software module, which is not specifically limited here.

[0033] Various communication client applications can be installed on the terminal device of the present application, such as: video recording applications, video playback applications, voice interaction applications, search applications, instant messaging tools, email clients, social platform software, etc.

[0034] The terminal device can be hardware or software. When the terminal device is hardware, it can be various terminal devices with a display screen, including but not limited to smart phones, tablet computers, laptops, and desktop computers. When the terminal device is software, it can be installed in the terminal devices listed above. It can be implemented as multiple software or software modules (for example: used to provide distributed services), or it can be implemented as a single software or software module, which is not specifically limited here.

[0035] When the terminal device is hardware, a display device and a camera may be installed thereon. The display device may be any device capable of realizing a display function, and the camera is used to collect video streams; for example, the display device may be a cathode ray tube display (CR), a light-emitting diode display (LED), an electronic ink screen, a liquid crystal display (LCD), a plasma display panel (PDP), etc. The user may use the display device on the terminal device to view displayed text, pictures, videos and other information.

[0036] 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 used as required.

[0037] The following will be combined with the attached Figure 2 , the asset full life cycle offset management method based on internal related transactions provided by the embodiment of the present application is described in detail. Among them, the asset full life cycle offset management device based on internal related transactions in the embodiment of the present application can be Figure 1 The terminal device shown.

[0038] See also Figure 2 , which provides a flow chart of an asset life cycle offset management method based on internal related transactions in an embodiment of the present application. Figure 2 As shown, the method of the embodiment of the present application may include the following steps:

[0039] S201. Receive a selection instruction triggered by a user on a system interface; the selection instruction carries: a field value of a project name, a field value of a purchaser unit, and a field value of a seller unit.

[0040] Among them, the system interface on the terminal device continuously monitors the interactive operations that the user may perform through the event monitoring mechanism. When the user triggers a selection instruction on the system interface (such as clicking a button, selecting a drop-down box option, etc.), the terminal device captures this behavior and parses the content selected by the user. The selection instruction usually contains three key field values: project name, purchaser unit, and seller unit. The terminal device extracts the specific values ​​of these three fields from the user's selection, and these values ​​will be used for subsequent data filtering and calculations. The extracted field values ​​are stored in the terminal device's memory or temporary database for use in subsequent steps.

[0041] For example, see Figure 3 The schematic diagram of the system interface shown in the figure has multiple drop-down box options on the top of the system interface, which are used to enter the field values ​​of the accounting year, account period, project, purchasing unit, selling unit and offset status. The user can enter any one or more of the above field values ​​as needed, and then the user clicks the query button through the input unit (mouse, keyboard, touch screen, etc.) to generate a selection instruction.

[0042] S202. Filter data in the business data integrated in the business front end according to the field value of the project, the field value of the purchasing unit, and the field value of the selling unit.

[0043] The terminal device is connected to the business data source integrated with the business front end through API calls or database queries. According to the field values ​​extracted in step S201, the terminal device constructs corresponding query conditions. The query is executed in the business data source, and the business data that meets the conditions is filtered out according to the query conditions. The filtered business data is stored in the memory or temporary database of the terminal device.

[0044] Specifically, the terminal device accesses the business data source by calling the API interface provided by the business front end. These APIs are usually based on HTTP or HTTPS protocols and use RESTful or SOAP styles for communication. If the business data source is a database, the terminal device can directly execute SQL queries through database connections (such as JDBC, ODBC, etc.) to obtain data. According to the field values ​​extracted in step S201, the terminal device needs to construct corresponding query conditions. These field values ​​may come from user input, configuration files, or the output of the previous step. The query conditions usually include filtering conditions (such as equal to, not equal to, greater than, less than, etc.) and sorting conditions (such as ascending, descending). Using the constructed query conditions, execute the query in the business data source. This may involve sending an HTTP request to an API endpoint, or executing an SQL statement to a database. The result of the query execution is usually a set of business data records that meet the filtering conditions. According to the query conditions, the business data that meets the conditions is filtered out from the query results. This is usually done on the server side, but further filtering can also be performed on the client side (i.e., the terminal device). The filtered business data is stored in the memory of the terminal device for subsequent processing or analysis. If the amount of data is large or persistent storage is required, the data can also be stored in a temporary database on the terminal device (such as SQLite, H2, etc.). When storing data, you need to consider the format, structure, and index of the data for fast access and query.

[0045] S203. Calculate the offset voucher data of each offset link based on the filtered business data: the offset voucher data of the project carry-over offset link, the offset voucher data of the project capital transfer offset link, the offset voucher data of the depreciation offset link, and the offset voucher data of the deferred income tax offset link.

[0046] Among them, the terminal device allocates necessary computing resources and memory space for the calculation process. According to business needs, the terminal device defines the calculation rules of each offset link (project carry-over offset, project transfer offset, depreciation offset, deferred income tax offset). According to the filtered business data and the defined calculation rules, the terminal device calculates the offset voucher data of each offset link one by one. The calculated offset voucher data is stored in the memory or persistent storage of the terminal device.

[0047] In some embodiments of the present application, the offset voucher data of the project carry-over offset link includes the following fields: the project name, the purchaser unit, the seller unit, the project construction cost, the project carry-over account, the cumulative amount to be offset, the cumulative amount offset, and the amount to be offset in this period; the item X1 represents the field value of the project name, A represents the field value of the purchaser unit, and B represents the field value of the seller unit;

[0048] Among them, the field value of project construction cost is: project construction cost / transfer out;

[0049] The rules for obtaining the field value of the project carry-over account include: in the voucher business type table, the field value of the business type = project construction cost carry-over, the field value of the voucher unit = A, obtain the record whose "project construction cost / transfer-out" master object is equal to "object ID corresponding to project X1" on the voucher, and obtain the corresponding "construction in progress" or "research and development expense expenditure" detail account;

[0050] The rules for obtaining the field value of the cumulative amount to be offset include: in the offset account summary table, the account period is less than or equal to the currently selected account period, the field value of the unit = A, the field value of the object unit = B, the field value of the account = "Project Construction Cost / Transfer Out", the field value of the primary object = the object ID corresponding to project X1, and the field value of the cumulative debit amount is obtained;

[0051] The rules for obtaining the field value of the cumulative offset amount include: in the offset account summary table, the account period is less than or equal to the currently selected account period, the field value of the unit = A, the field value of the counterparty unit = B, the field value of the account = "Project Construction Cost / Transfer Out", the field value of the primary object = the object ID corresponding to project X1, and the field value of the cumulative credit amount is obtained;

[0052] The rules for obtaining the field value of the offset amount in this period include: the field value of the cumulative amount to be offset - the field value of the cumulative amount already offset.

[0053] Among them, the field value item X1 of the project name is the field value of the project name directly extracted from the user's selection instruction. The field value A of the purchaser unit is the field value of the purchaser unit directly extracted from the user's selection instruction. The field value B of the seller unit is the field value of the seller unit directly extracted from the user's selection instruction.

[0054] The field value of project construction cost: project construction cost / transfer out (the specific value needs to be queried from the business data).

[0055] Calculation process: Based on the project name (Project X1) and the purchasing unit (A), query the records related to "Project Construction Cost / Transfer Out" in the business data and obtain its value.

[0056] Field value of project transfer account: take the detailed account of "Construction in Progress" or "R&D Expenses" (the specific account needs to be queried from the voucher business type table).

[0057] Calculation process: In the voucher business type table, filter out the records whose business type field value is equal to "Project construction cost transfer" and whose voucher unit field value is equal to A. From the filtered records, find the record whose primary object field value is equal to the object ID corresponding to project X1. Get the "Construction in Progress" or "R&D Expenditure" detail account corresponding to the record as the field value of the project transfer account.

[0058] The field value of the cumulative amount to be offset: the cumulative debit amount (the specific value needs to be queried from the offsetting account summary table).

[0059] Calculation process: In the offset account summary table, filter out the records whose account period is less than or equal to the currently selected account period, whose unit field value is equal to A, whose counterparty unit field value is equal to B, whose account field value is equal to "Project Construction Cost / Transfer-out", and whose primary object field value is equal to the object ID corresponding to project X1. For the filtered records, add up their cumulative debit amount field values ​​to obtain the field value of the cumulative amount to be offset.

[0060] The field value of the cumulative offset amount: the cumulative credit amount (the specific value needs to be queried from the offset account summary table).

[0061] Calculation process: In the offset account summary table, filter out the records whose account period is less than or equal to the currently selected account period, whose unit field value is equal to A, whose counterparty unit field value is equal to B, whose account field value is equal to "Project Construction Cost / Transfer Out", and whose primary object field value is equal to the object ID corresponding to project X1. For the filtered records, add up their cumulative credit amount field values ​​to obtain the field value of the cumulative offset amount.

[0062] The field value of the amount to be offset in this period is: cumulative amount to be offset - cumulative amount offset. Calculation process: Based on the cumulative amount to be offset and the cumulative amount offset calculated previously, perform subtraction to obtain the field value of the amount to be offset in this period.

[0063] When executing the above calculation process, the terminal device needs to ensure that the connection with the business data, voucher business type table and offset account summary table is valid, and can correctly perform query and filter operations. For the calculation of field values, the terminal device needs to follow the business logic and data retrieval rules to ensure the accuracy and reliability of the calculation results. During the calculation process, if data is missing or abnormal, the terminal device needs to be able to give corresponding error prompts or processing measures so that users can find and handle problems in time.

[0064] In some embodiments of the present application, the offset voucher data of the project transfer offset link includes the following fields: the project name, the purchaser unit, the seller unit, the construction in progress, the fixed assets, the cumulative amount to be offset, the cumulative amount offset, and the amount to be offset in this period; the item X1 represents the field value of the project name, A represents the field value of the purchaser unit, and B represents the field value of the seller unit;

[0065] The rules for obtaining the field values ​​of the construction in progress include: business in the asset project correspondence table, business type is "project transfer", the field value of the purchaser unit = A, the field value of the financial organization of the internal supplier in the unit correspondence = B, the field value of the project ID = the ID corresponding to project X1, take the corresponding transfer account as the asset classification account, and display the field value of the corresponding account name;

[0066] The data collection rules for the fixed asset field values ​​include: business in the asset project correspondence table, business type is "project transfer", purchaser unit = A, field value of the financial organization of the internal supplier in the unit correspondence = B, field value of project ID = ID corresponding to project X1, and the sum of the corresponding amount field * gross profit margin of B unit (record corresponding year field) * (-1);

[0067] The rules for obtaining the field value of the cumulative offset amount include: obtaining the field value of the cumulative debit amount in the offset account summary table, where the account period is less than or equal to the currently selected account period, the unit field value = A, the counterparty unit field value = B, the account field value = "This bank in fixed assets", the auxiliary object field value = project X1;

[0068] The rules for obtaining the field value of the amount to be offset in this period include: the field value of the cumulative amount to be offset - the field value of the cumulative amount already offset.

[0069] Among them, the field value of the project name, the field value of the purchaser's unit and the field value of the seller's unit are determined in the selection instruction of S201.

[0070] Field value of construction in progress: the name of the transfer-out account as the asset classification account (the specific name needs to be queried from the asset item corresponding table).

[0071] Calculation process: In the asset project correspondence table, filter out records with business type "Project Transfer", purchaser unit field value equal to A, internal supplier financial organization field value equal to B in unit correspondence, and project ID field value equal to the ID corresponding to project X1. From the filtered records, obtain the corresponding transfer account as the asset classification account, and display its corresponding account name field value.

[0072] Fixed asset field value: the negative value of the corresponding amount multiplied by the sum of the gross profit margins of unit B (the specific value needs to be calculated from the asset item corresponding table and the unit gross profit margin record). Calculation process: In the asset item corresponding table, filter out the records with the same conditions as step 4 (business type, purchasing unit, internal supplier financial organization, project ID). Get the corresponding amount field value in the filtered records. Based on the gross profit margin record of unit B (the corresponding year field needs to be considered), calculate the sum of the gross profit margins of unit B in that year. Multiply the amount field value by the sum of the gross profit margins, and then multiply by -1 to get the field value of the fixed asset.

[0073] The field value of the cumulative offset amount: the cumulative debit amount (the specific value needs to be queried from the offset account summary table).

[0074] Calculation process: In the offset account summary table, select the records whose account period is less than or equal to the currently selected account period, whose unit field value is equal to A, whose counterpart unit field value is equal to B, whose account field value is equal to "This bank in fixed assets" (assuming that it is an offset account related to fixed assets, which needs to be adjusted according to actual conditions), and whose auxiliary object field value is equal to the corresponding item X1. For the selected records, add up their cumulative debit amount field values ​​to obtain the field value of the cumulative offset amount.

[0075] The field value of the accumulated amount to be offset: The question does not directly give the data extraction rules for this field value, but it should usually be determined based on the difference between the construction in progress and fixed assets, the contract amount, the budget amount and other factors. Since the question does not provide specific rules, it is assumed here that it is a known value or calculated by other system modules and directly used for subsequent calculations. Note: In actual applications, the calculation of the accumulated amount to be offset may involve multiple factors and needs to be determined based on specific business logic.

[0076] The field value of the amount to be offset in this period: cumulative amount to be offset - cumulative amount already offset.

[0077] Calculation process: Based on the previously calculated cumulative amount to be offset and cumulative amount offset, perform subtraction to obtain the field value of the amount to be offset in this period.

[0078] In some embodiments of the present application, the offset voucher data of the cumulative discount offset stage includes the following fields: the project name, the purchaser unit, the seller unit, accumulated depreciation, cost, accumulated amount to be offset, accumulated amount already offset, and current expected offset amount;

[0079] The rules for obtaining the field value of accumulated depreciation include: business in the asset project correspondence table, business type is "fixed asset depreciation", the field value of the purchaser's unit = A, the field value of the financial organization of the internal supplier in the unit correspondence = B, the field value of the project ID = the ID corresponding to project X1, the corresponding transfer-out account is taken as the asset classification account, and the field value of the corresponding account name is displayed;

[0080] The data retrieval rules for the field values ​​of cost and expense include: business in the asset project correspondence table, business type is "fixed asset depreciation", the field value of the purchaser's unit = A, the field value of the financial organization of the internal supplier in the unit correspondence = B, the field value of the project ID = the ID corresponding to project X1, the corresponding transfer-in account is taken as the asset classification account, and the field value of the corresponding account name is displayed;

[0081] The rules for obtaining the field value of the accumulated amount to be offset include: business in the asset item corresponding table, business type is "fixed asset depreciation", the account period is less than or equal to the currently selected account period, the field value of the purchaser's unit = A, the field value of the financial organization of the internal supplier in the unit corresponding = B, the field value of the project ID = the ID corresponding to project X1, and the calculation result of the corresponding amount field * the sum of the gross profit margin of the B unit (record the corresponding year field) * (-1);

[0082] The rules for obtaining the field value of the accumulated offset amount include: obtaining the field value of the accumulated credit amount in the offset account summary table, where the account period is less than or equal to the currently selected account period, the unit field value = A, the counterparty unit field value = B, the account field value = "Accumulated depreciation of this bank", the auxiliary object field value = project X1;

[0083] The data collection rule for the field value of the expected offset amount is: the field value of the cumulative amount to be offset - the field value of the cumulative amount already offset.

[0084] Among them, the field value of the project name, the field value of the purchaser's unit and the field value of the seller's unit are determined in the selection instruction of S201.

[0085] Field value of accumulated depreciation: the name of the asset classification account used as the transfer-out account (the specific name needs to be queried from the asset item corresponding table).

[0086] Calculation process: In the asset project correspondence table, filter out records with the business type of "fixed asset depreciation", the purchaser unit field value equal to A, the financial organization field value of the internal supplier in the unit correspondence equal to B, and the project ID field value equal to the ID corresponding to project X1. From the filtered records, obtain the corresponding transfer account as the asset classification account, and display its corresponding account name field value as the field value of accumulated depreciation.

[0087] Field value of cost and expense: the name of the transferred account as the asset classification account (the specific name needs to be queried from the asset item corresponding table).

[0088] Calculation process: In the asset item corresponding table, use the same screening conditions as step 4 to filter out the records that meet the conditions. From the filtered records, obtain the corresponding transfer-in account as the asset classification account, and display its corresponding account name field value as the cost and expense field value.

[0089] The field value of the cumulative amount to be offset is calculated based on the amount in the asset item corresponding table and the gross profit margin of unit B.

[0090] Calculation process: In the asset project corresponding table, filter out the records whose business type is "fixed asset depreciation", whose account period is less than or equal to the currently selected account period, whose purchaser unit field value is equal to A, whose financial organization field value in the unit corresponding to the internal supplier is equal to B, and whose project ID field value is equal to the ID corresponding to project X1. Get the corresponding amount field value in the filtered records. Based on the gross profit margin record of unit B (the corresponding year field needs to be considered), calculate the sum of the gross profit margins of unit B in that year. Multiply the amount field value by the sum of the gross profit margins, and then multiply by -1 to get the field value of the accumulated amount to be offset.

[0091] The field value of the cumulative offset amount: the cumulative credit amount (the specific value needs to be queried from the offset account summary table).

[0092] Calculation process: In the offset account summary table, select the records whose account period is less than or equal to the currently selected account period, whose unit field value is equal to A, whose counterparty unit field value is equal to B, whose account field value is equal to "Accumulated depreciation of this bank" (assuming that it is an offset account related to accumulated depreciation, which needs to be adjusted according to actual conditions), and whose auxiliary object field value is equal to the corresponding item X1. For the selected records, add up their accumulated credit amount field values ​​to obtain the accumulated offset amount field value.

[0093] The field value of the expected offset amount is: cumulative amount to be offset - cumulative amount already offset.

[0094] Calculation process: Based on the previously calculated cumulative amount to be offset and cumulative amount offset, perform a subtraction operation to obtain the field value of the current expected offset amount.

[0095] In some embodiments of the present application, the offset voucher data in the deferred income tax offset stage includes the following fields: the project name, the purchaser unit, the seller unit, the asset ending balance, the depreciation ending balance, the cumulative amount to be offset, the cumulative amount offset, the amount to be offset this year, the adjustment amount, and the offset status; the item X1 represents the field value of the project name, A represents the field value of the purchaser unit, and B represents the field value of the seller unit;

[0096] The rules for obtaining the field value of the asset's ending balance include: in the offset account summary table, the field value of the unit = A, the field value of the counterparty unit = B, the field value of the account = fixed assets and intangible assets, the field value of the auxiliary object = project X1, and the field value of the accumulated debit amount of the year up to the current account period;

[0097] The field value retrieval rules for the depreciation period-end balance include: in the offset account summary table, the unit field value = A, the counterparty field value = B, the account field value = accumulated depreciation account and accumulated amortization, the auxiliary object field value = project X1, and the field value of the accumulated credit amount of the year up to the current account period is retrieved;

[0098] The field value of the accumulated amount to be offset is obtained by the following rules: (field value of the ending balance of fixed assets - field value of the ending balance of accumulated depreciation)*0.25;

[0099] The rules for obtaining the field value of the cumulative offset amount include: in the offset account summary table, the field value of the unit = A, the field value of the counterparty unit = B, the field value of the account = deferred income tax assets / others, the field value of the auxiliary object = project X1, and the field value of the cumulative debit amount of the current year up to the current account period;

[0100] The rules for obtaining the value of the field value of the adjustment amount include: the default is empty, the user is allowed to enter the field value, and it takes effect after saving;

[0101] The rules for obtaining the value of the offset status field include: when the field value of the amount to be offset this year is equal to 0, the field value of the offset status is completed; otherwise, the field value of the offset status is incomplete.

[0102] Among them, the field value of the project name, the field value of the purchaser's unit and the field value of the seller's unit are determined in the selection instruction of S201.

[0103] The field value of the asset's ending balance is the cumulative debit amount of the year up to the current accounting period (the specific value needs to be queried from the offsetting account summary table).

[0104] Calculation process: In the offset account summary table, select the records whose unit field value is equal to A, the counterparty field value is equal to B, the account field value contains "fixed assets" and "intangible assets" (you may need to query separately and merge the results, or decide how to handle multiple accounts based on system configuration), and the auxiliary object field value is equal to project X1. For the selected records, add up the field values ​​of the accumulated debit amount of the current year up to the current account period to obtain the field value of the asset's ending balance.

[0105] The field value of the depreciation ending balance is the cumulative credit amount of the year up to the current accounting period (the specific value needs to be queried from the offsetting account summary table).

[0106] Calculation process: In the offset account summary table, select the same conditions as in step 4 (unit, counterparty unit, auxiliary object), but the account field values ​​include "accumulated depreciation account" and "accumulated amortization" (you may also need to query them separately and merge the results). For the selected records, add up the field values ​​of the accumulated credit amount of the current year up to the current account period to obtain the field value of the depreciation period-end balance.

[0107] The field value of the cumulative amount to be offset is calculated based on the asset's ending balance and the depreciation's ending balance.

[0108] Calculation process: Based on the previously calculated asset ending balance and depreciation ending balance, perform subtraction to obtain the difference. Multiply the difference by 0.25 (assuming the tax rate is 25%, the specific tax rate may vary depending on the region or policy, and needs to be adjusted according to actual conditions) to obtain the field value of the accumulated amount to be offset.

[0109] The field value of the cumulative amount offset: the cumulative debit amount of the year up to the current account period (the specific value needs to be queried from the offset account summary table).

[0110] Calculation process: In the offset account summary table, select the records whose unit field value is equal to A, the counterparty field value is equal to B, the account field value contains "deferred income tax assets" or "others" (the specific account needs to be determined according to the system configuration or business logic), and the auxiliary object field value is equal to item X1. For the selected records, add up the field values ​​of the cumulative debit amount of the current year up to the current account period to obtain the field value of the cumulative offset amount.

[0111] Field value for adjustment amount: value entered by the user (empty by default).

[0112] Calculation process: The field value is manually entered by the user. After receiving the user input, the terminal device saves the value and uses it in subsequent calculations or processing.

[0113] The field value of the amount to be offset this year: cumulative amount to be offset - cumulative amount already offset + adjustment amount (if the adjustment amount is not empty).

[0114] Calculation process: Based on the previously calculated cumulative amount to be offset, cumulative amount already offset, and adjustment amount entered by the user (or left blank by default), perform corresponding addition and subtraction operations to obtain the field value of the amount to be offset this year.

[0115] Field value for the offset status: Completed or Not Completed.

[0116] Calculation process: Based on the previously calculated field value of the amount to be offset this year, determine whether it is equal to 0. If the field value of the amount to be offset this year is equal to 0, the field value of the offset status is completed; otherwise, the field value of the offset status is not completed.

[0117] In an embodiment of the present application, the terminal device performs data verification on the offset voucher data of each offset link. If the verification passes, S204 is executed, otherwise an error prompt is given on the system interface. The main purpose of data verification is to verify the accuracy and completeness of the offset voucher data to ensure that subsequent financial processing can be carried out based on reliable information. Through verification, possible errors or inconsistencies can be discovered and corrected in a timely manner, thereby avoiding potential financial risks.

[0118] Completeness check: Check whether the offsetting voucher data is complete, including whether all necessary fields have been filled in, such as date, amount, counterparty unit, etc.

[0119] Accuracy check: Verify whether the amount, date and other information in the offsetting voucher are accurate. For example, check whether the amount matches, whether the date is logically reasonable, etc.

[0120] Consistency check: Ensure that the offsetting voucher data is consistent with the relevant financial records or business records. This may involve comparison with previous vouchers, financial statements or other relevant data.

[0121] Rule verification: Verify data according to business rules or financial rules. For example, check whether it complies with specific accounting standards, whether it exceeds budget limits, etc.

[0122] S204. Displaying the offsetting voucher data of each offsetting link on the system interface, and generating and storing the offsetting voucher according to the offsetting voucher data of each offsetting link.

[0123] Among them, the terminal device renders corresponding display elements (such as tables, charts, etc.) on the system interface according to the stored offsetting voucher data. According to the calculated offsetting voucher data, the terminal device generates a specific offsetting voucher file (such as Excel, PDF, etc.). The generated offsetting voucher file is stored in a designated storage location (such as a local file system, cloud storage, etc.). The terminal device displays the display results of the offsetting voucher data to the user through the system interface, and provides the option of downloading or viewing the offsetting voucher file.

[0124] S205. Based on the penetration instruction triggered by the user on the system interface, a list of offsetting vouchers for each offsetting link is displayed.

[0125] Among them, the terminal device continues to listen for penetration instructions that may be triggered by the user (such as clicking a link or button of a specific offsetting link). When the user triggers the penetration instruction, the terminal device captures and parses this behavior to determine the specific offsetting link that the user wants to view. According to the parsed penetration instruction, the terminal device queries the offsetting voucher data of the corresponding link from the stored offsetting voucher data. The offsetting voucher list of the offsetting link that the user wants to view is rendered on the system interface, including specific offsetting voucher information and possible operation options (such as viewing details, downloading, etc.). The terminal device provides the necessary user interaction functions through the system interface, so that users can easily view and manage the offsetting voucher list.

[0126] For example, see Figure 4 The diagram of the offsetting voucher list shown in the figure shows that the user Figure 1 After triggering traditional commands on the control in the system interface, it is displayed Figure 4 The offsetting voucher list shown displays the attribute information of the offsetting vouchers in each offsetting link, including the field values ​​of the offsetting voucher unit, offsetting voucher date, offsetting voucher number, offsetting voucher summary and amount.

[0127] The embodiments of the present application specifically include the following beneficial effects:

[0128] Based on the business data of project carry-over, project capital transfer, and depreciation provision in the front-end business system, the corresponding amounts to be offset, offset, and not offset are calculated by project. This meets the requirements of accounting standards and offset consistency and realizes the needs of accurate offset.

[0129] It supports the calculation and analysis of deferred income tax based on projects, sales units, and purchasing units. As projects progress and transactions change, the system can dynamically adjust and update the calculation of deferred income tax to ensure the real-time and accuracy of the data.

[0130] By integrating with third-party systems such as SAP, we can achieve a complete separation of business transactions and accounting, meet the requirements of flexible adjustment of accounting standards and accounting rules, realize the transformation from accounting scenarios to business scenarios, and comprehensively improve the degree of automation of financial management.

[0131] Covering the entire life cycle from project initiation, construction, capital transfer, use to scrapping. At each project stage, the system can automatically handle offsetting matters, such as project carry-over offsetting, project capital transfer offsetting, and depreciation offsetting. Automated offsetting processing and reporting functions reduce manual operations and improve the efficiency and accuracy of financial management.

[0132] The system improves the transparency of financial data by establishing the association between business data and offset vouchers, so that users can clearly understand the financial processing of each project, meet the requirements of data transparency and support the needs of lean accounting management.

[0133] The following is an embodiment of the device of the present application, which can be used to execute the embodiment of the method of the present application. For details not disclosed in the embodiment of the device of the present application, please refer to the embodiment of the method of the present application.

[0134] See also Figure 5 , which shows a schematic diagram of the structure of an asset life cycle offset management device based on internal related transactions provided by an exemplary embodiment of the present application, hereinafter referred to as device 5. The device 3 can be implemented as all or part of the terminal device through software, hardware or a combination of both. The device 5 includes: a receiving unit 501, a filtering unit 502, a calculating unit 503, a generating unit 504, and a pushing unit 505.

[0135] The receiving unit 501 is used to receive a selection instruction triggered by a user on the system interface; the selection instruction carries: the field value of the project name, the field value of the purchaser unit, and the field value of the seller unit;

[0136] A filtering unit 502, configured to filter data in the business data integrated in the business front end according to the field value of the project, the field value of the purchaser unit and the field value of the seller unit;

[0137] The calculation unit 503 is used to calculate the offset voucher data of each offset link according to the filtered business data: the offset voucher data of the project carry-over offset link, the offset voucher data of the project capital transfer offset link, the offset voucher data of the depreciation offset link, and the offset voucher data of the deferred income tax offset link;

[0138] A generating unit 504, used to display the offset voucher data of each offset link on the system interface, and to generate and store the offset voucher according to the offset voucher data of each offset link;

[0139] The push unit 505 is used to display a list of offsetting vouchers of each offsetting link based on a penetration instruction triggered by the user on the system interface.

[0140] It should be noted that the device 5 provided in the above embodiment only uses the division of the above functional modules as an example when executing the asset full life cycle offset management method based on internal related transactions. In actual applications, the above functions can be assigned to different functional modules as needed, that is, the internal structure of the device is divided into different functional modules to complete all or part of the above functions. In addition, the asset full life cycle offset management device based on internal related transactions provided in the above embodiment and the asset full life cycle offset management method based on internal related transactions belong to the same concept. The implementation process is detailed in the method embodiment, which will not be repeated here.

[0141] The serial numbers of the above-mentioned embodiments of the present application are for description only and do not represent the advantages or disadvantages of the embodiments.

[0142] The present application also provides a computer storage medium, which can store multiple instructions, and the instructions are suitable for being loaded and executed by a processor as described above. Figure 2 The method steps of the embodiment shown in the figure can be found in the specific implementation process. Figure 2 The specific description of the illustrated embodiment will not be repeated here.

[0143] The present application also provides a computer program product, which stores at least one instruction, and the at least one instruction is loaded and executed by the processor to implement the asset full life cycle offset management method based on internal related transactions as described in the above embodiments.

[0144] See also Figure 6 , which is a schematic diagram of the structure of a terminal device provided in an embodiment of the present application. Figure 6 As shown, the terminal device 600 may include: at least one processor 601 , at least one network interface 604 , a user interface 603 , a memory 605 , and at least one communication bus 602 .

[0145] The communication bus 602 is used to realize the connection and communication between these components.

[0146] The user interface 603 may include a display screen (Display) and a camera (Camera), and the optional user interface 603 may also include a standard wired interface and a wireless interface.

[0147] The network interface 604 may optionally include a standard wired interface or a wireless interface (such as a WI-FI interface).

[0148] Among them, the processor 601 may include one or more processing cores. The processor 601 uses various interfaces and lines to connect various parts within the entire terminal device 600, and executes various functions and processes data of the terminal device 600 by running or executing instructions, programs, code sets or instruction sets stored in the memory 605, and calling data stored in the memory 605. Optionally, the processor 601 can be implemented in at least one hardware form of digital signal processing (Digital Signal Processing, DSP), field programmable gate array (Field-Programmable Gate Array, FPGA), and programmable logic array (Programmable Logic Array, PLA). The processor 601 can integrate one or a combination of a central processing unit (Central Processing Unit, CPU), a graphics processing unit (Graphics Processing Unit, GPU) and a modem. Among them, the CPU mainly processes the operating system, user interface and application programs; the GPU is responsible for rendering and drawing the content to be displayed on the display screen; the modem is used to process wireless communications. It can be understood that the above-mentioned modem may not be integrated into the processor 601, and it can be implemented separately through a chip.

[0149] Among them, the memory 605 may include a random access memory (Random Access Memory, RAM) and may also include a read-only memory (Read-Only Memory). Optionally, the memory 605 includes a non-transitory computer-readable storage medium. The memory 605 can be used to store instructions, programs, codes, code sets or instruction sets. The memory 605 may include a program storage area and a data storage area, wherein the program storage area may store instructions for implementing an operating system, instructions for at least one function (such as a touch function, a sound playback function, an image playback function, etc.), instructions for implementing the above-mentioned method embodiments, etc.; the data storage area may store data involved in the above-mentioned method embodiments, etc. The memory 605 may optionally be at least one storage device located away from the aforementioned processor 601. As Figure 6 As shown, the memory 605 as a computer storage medium may include an operating system, a network communication module, a user interface module, and an application program.

[0150] exist Figure 6In the terminal device 600 shown in FIG. 1 , the user interface 603 is mainly used to provide an input interface for the user and obtain the data input by the user; and the processor 601 can be used to call the application stored in the memory 605 and specifically execute the following steps: Figure 2 The specific process can be referred to Figure 2 As shown, no further description is given here.

[0151] Those skilled in the art can understand that all or part of the processes in the above-mentioned embodiments can be implemented by instructing related hardware through a computer program, and the program can be stored in a computer-readable storage medium, and when the program is executed, it can include the processes of the embodiments of the above-mentioned methods. The storage medium can be a disk, an optical disk, a read-only storage memory, or a random access memory, etc.

[0152] The above disclosure is only the preferred embodiment of the present application, which certainly cannot be used to limit the scope of rights of the present application. Therefore, equivalent changes made according to the claims of the present application are still within the scope covered by the present application.

Claims

1. A method for asset life cycle offset management based on internal related transactions, characterized in that: include: Receive selection instructions triggered by the user on the system interface; The selection instruction carries: the field value of the project name, the field value of the purchaser unit, and the field value of the seller unit; Filtering data in the business data integrated in the business front end according to the field value of the project, the field value of the purchaser unit and the field value of the seller unit; Calculate the offset voucher data of each offset link based on the filtered business data: the offset voucher data of the project carry-over offset link, the offset voucher data of the project capital transfer offset link, the offset voucher data of the depreciation offset link, and the offset voucher data of the deferred income tax offset link; Displaying the offsetting voucher data of each offsetting link on the system interface, and generating and storing the offsetting voucher according to the offsetting voucher data of each offsetting link; Based on the penetration instruction triggered by the user on the system interface, a list of offsetting vouchers for each offsetting link is displayed.

2. The method according to claim 1, characterized in that: The offset voucher data of the project carry-over offset link includes the following fields: the project name, the purchaser unit, the seller unit, the project construction cost, the project carry-over account, the cumulative amount to be offset, the cumulative amount offset, and the amount to be offset in this period; Item X1 represents the field value of the project name, A represents the field value of the purchaser unit, and B represents the field value of the seller unit; Among them, the field value of project construction cost is: project construction cost / transfer out; The rules for obtaining the field value of the project carry-over account include: in the voucher business type table, the field value of the business type = project construction cost carry-over, the field value of the voucher unit = A, obtain the record whose main object of "Project Construction Cost / Transfer Out" is equal to "Object ID Corresponding to Project X1" on the voucher, and obtain the corresponding "Construction in Progress" or "R&D Expenses" detail account; The rules for obtaining the field value of the cumulative amount to be offset include: in the offset account summary table, the account period is less than or equal to the currently selected account period, the field value of the unit = A, the field value of the object unit = B, the field value of the account = "Project Construction Cost / Transfer Out", the field value of the primary object = the object ID corresponding to project X1, and the field value of the cumulative debit amount is obtained; The rules for obtaining the field value of the cumulative offset amount include: in the offset account summary table, the account period is less than or equal to the currently selected account period, the field value of the unit = A, the field value of the counterparty unit = B, the field value of the account = "Project Construction Cost / Transfer Out", the field value of the primary object = the object ID corresponding to project X1, and the field value of the cumulative credit amount is obtained; The rules for obtaining the field value of the offset amount in this period include: the field value of the cumulative amount to be offset - the field value of the cumulative amount already offset.

3. The method according to claim 1 or 2, characterized in that: The offset voucher data of the project transfer offset link includes the following fields: the project name, the purchaser unit, the seller unit, construction in progress, fixed assets, cumulative amount to be offset, cumulative amount offset, and amount to be offset in this period; Item X1 represents the field value of the project name, A represents the field value of the purchaser unit, and B represents the field value of the seller unit; The data collection rules for the field values ​​of projects under construction include: business in the asset project correspondence table, business type is "Project Transfer", field value of the purchaser unit = A, field value of the financial organization of the internal supplier in the unit correspondence = B, field value of project ID = ID corresponding to project X1, take the corresponding transfer-out account as the asset classification account, and display the field value of the corresponding account name; The data collection rules for the fixed asset field values ​​include: business in the asset project correspondence table, business type is "Project Transfer", purchaser unit = A, field value of the financial organization of the internal supplier in the unit correspondence = B, field value of project ID = ID corresponding to project X1, and the sum of the corresponding amount field * gross profit margin of B unit (record corresponding year field) * (-1); The rules for obtaining the field value of the cumulative offset amount include: obtaining the field value of the cumulative debit amount in the offset account summary table, where the account period is less than or equal to the currently selected account period, the unit field value = A, the counterparty unit field value = B, the account field value = "This row in fixed assets", the auxiliary object field value = Project X1; The rules for obtaining the field value of the amount to be offset in this period include: the field value of the cumulative amount to be offset - the field value of the cumulative amount already offset.

4. The method according to claim 3, characterized in that: The offset voucher data of the cumulative discount offset stage includes the following fields: the project name, the purchaser unit, the seller unit, accumulated depreciation, cost, accumulated amount to be offset, accumulated amount offset, and current expected amount to be offset; The rules for obtaining the field value of accumulated depreciation include: business in the asset project correspondence table, business type is "Fixed Asset Depreciation", field value of the purchaser's unit = A, field value of the financial organization of the internal supplier in the unit correspondence = B, field value of project ID = ID corresponding to project X1, take the corresponding transfer-out account as the asset classification account, and display the field value of the corresponding account name; The data retrieval rules for the field values ​​of cost and expense include: business in the asset item correspondence table, business type is "Fixed Asset Depreciation", field value of the purchaser's unit = A, field value of the financial organization of the internal supplier in the unit correspondence = B, field value of project ID = ID corresponding to project X1, take the corresponding transfer-in account as the asset classification account, and display the field value of the corresponding account name; The rules for obtaining the field value of the accumulated amount to be offset include: business in the asset item corresponding table, business type is "Fixed Asset Depreciation", the account period is less than or equal to the currently selected account period, the field value of the purchaser's unit = A, the field value of the financial organization of the internal supplier in the unit corresponding = B, the field value of the project ID = the ID corresponding to project X1, and the calculation result of the corresponding amount field * the sum of the gross profit margin of the B unit (record the corresponding year field) * (-1); The rules for obtaining the field value of the cumulative offset amount include: obtaining the field value of the cumulative credit amount in the offset account summary table, where the account period is less than or equal to the currently selected account period, the unit field value = A, the counterparty unit field value = B, the account field value = "Accumulated depreciation of this bank", the auxiliary object field value = project X1; The data collection rule for the field value of the expected offset amount is: the field value of the cumulative amount to be offset - the field value of the cumulative amount already offset.

5. The method according to claim 1, 2 or 4, characterized in that: The offset voucher data in the deferred income tax offset stage includes the following fields: the project name, the purchaser unit, the seller unit, the asset ending balance, the depreciation ending balance, the accumulated amount to be offset, the accumulated amount offset, the amount to be offset this year, the adjustment amount, and the offset status; Item X1 represents the field value of the project name, A represents the field value of the purchaser unit, and B represents the field value of the seller unit; The rules for obtaining the field value of the asset's ending balance include: in the offset account summary table, the field value of the unit = A, the field value of the counterparty unit = B, the field value of the account = fixed assets and intangible assets, the field value of the auxiliary object = project X1, and the field value of the accumulated debit amount of the year up to the current account period; The field value retrieval rules for the depreciation period-end balance include: in the offset account summary table, the unit field value = A, the counterparty field value = B, the account field value = accumulated depreciation account and accumulated amortization, the auxiliary object field value = project X1, and the field value of the accumulated credit amount of the year up to the current account period is retrieved; The field value of the accumulated amount to be offset is obtained by the following rules: (field value of the ending balance of fixed assets - field value of the ending balance of accumulated depreciation)*0.25; The rules for obtaining the field value of the cumulative offset amount include: in the offset account summary table, the field value of the unit = A, the field value of the counterparty unit = B, the field value of the account = deferred income tax assets / others, the field value of the auxiliary object = project X1, and the field value of the cumulative debit amount of the current year up to the current account period; The rules for obtaining the value of the field value of the adjustment amount include: the default is empty, the user is allowed to enter the field value, and it takes effect after saving; The rules for obtaining the value of the offset status field include: when the field value of the amount to be offset this year is equal to 0, the field value of the offset status is completed; otherwise, the field value of the offset status is incomplete.

6. The method according to claim 5, characterized in that Verify the offsetting voucher data at each offsetting link.

7. The method according to claim 1 or 2 or 4 or 5, characterized in that: The business data is accessed in the business front end by calling an API interface based on the HTTPS protocol.

8. An asset full life cycle offset management device based on internal related transactions, characterized in that: include: A receiving unit, used to receive a selection instruction triggered by a user on a system interface; The selection instruction carries: the field value of the project name, the field value of the purchaser unit, and the field value of the seller unit; A filtering unit, used for filtering data in the business data integrated in the business front end according to the field value of the project, the field value of the purchaser unit and the field value of the seller unit; A calculation unit, used to calculate the offset voucher data of each offset link according to the filtered business data: the offset voucher data of the project carry-over offset link, the offset voucher data of the project capital transfer offset link, the offset voucher data of the depreciation offset link, and the offset voucher data of the deferred income tax offset link; A generating unit, used for displaying the offsetting voucher data of each offsetting link on the system interface, and generating and storing the offsetting voucher according to the offsetting voucher data of each offsetting link; The push unit is used to display a list of offsetting vouchers for each offsetting link based on a penetration instruction triggered by a user on the system interface.

9. A computer storage medium, characterized in that The computer storage medium stores a plurality of instructions, and the instructions are suitable for being loaded by a processor and executing the method steps according to any one of claims 1 to 7.

10. A terminal device, characterized in that: include: A processor and a memory; wherein the memory stores a computer program, and the computer program is suitable for being loaded by the processor and executing the method steps as claimed in any one of claims 1 to 7.

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