A rental service whole-process automatic accounting system, device and storage medium

Abstract

This application discloses a fully automated accounting system, equipment, and storage medium for the entire rental business process, relating to the field of data processing technology. The system acquires raw rental business data through a data acquisition and verification module and establishes hierarchical associations between contracts, assets, and property certificates; a rent accrual module uses the property certificate number as the smallest accounting unit to perform rent income recognition and accounting subject matching; a collection and reconciliation module offsets payments based on accounts receivable ledgers and collection vouchers; a value-added tax (VAT) accounting module determines tax obligations and calculates VAT; a contract change processing module triggers recalculation based on change events; and a voucher generation module generates accounting vouchers based on the accounting results of each module and pushes them to the financial system. This system achieves fully automated accounting for the entire rental business process, from raw data acquisition to accounting voucher generation, through data flow between modules, eliminating the need for manual intervention, effectively removing data gaps between the business system and the financial system, and improving accounting efficiency and accuracy.

Description

Technical Field

[0001] This application relates to the field of data processing technology, and in particular to an automated accounting system, equipment and storage medium for the entire rental business process. Background Technology

[0002] In the existing group leasing system, the leasing system only completes the basic data recording of leasing transactions. Core financial processing, such as rental income recognition, collection and reconciliation, tax calculation, accounting adjustments, and voucher generation, all require finance personnel to manually complete each item in the financial system after exporting data from the leasing system. The business system and the financial system are independent of each other, data cannot be automatically transferred, and there are obvious breakpoints in the process. When there are many lease contracts or contract changes occur, finance personnel need to repeatedly perform a large number of accounting operations, which is not only time-consuming and labor-intensive, but also prone to problems such as calculation errors, account mismatch errors, and voucher entry errors. Furthermore, it is difficult to unify the accounting standards of various subsidiaries, the processing process lacks systematic traceability records, and subsequent audit and verification are difficult.

[0003] Therefore, how to reduce the reliance on manpower for financial accounting in the rental business and improve accounting efficiency and accuracy is a technical problem that urgently needs to be solved by those skilled in the art. Summary of the Invention

[0004] To address the aforementioned issues, this application provides an automated accounting system, equipment, and storage medium for the entire rental business process, including the following: Firstly, this application provides a fully automated accounting system for the entire rental business process, including: The data acquisition and verification module is used to acquire the raw data of the rental business, establish the hierarchical relationship between contracts, assets and property certificates, and classify the raw data to obtain standardized business data. The rent accrual module is used to perform rent income recognition, accounting subject matching, and temporary recording of the amount to preset accounting subjects based on the standardized business data, with the property certificate number as the smallest accounting unit, and based on the pre-designed accrual rules and the rental status and internal transaction identifier of the property certificate, and to generate rent accrual details and accounts receivable ledger at the property certificate level. The payment reconciliation module is used to offset the actual receipts against the accounts receivable and update the settlement status based on the accounts receivable ledger and payment receipts, and generate a reconciliation ledger. The VAT accounting module is used to determine tax obligations and calculate VAT based on the write-off ledger and invoice data, generate VAT accounting details, and write off the pending output VAT accounts. The contract change processing module is used to re-execute rent accrual and accounting item matching based on contract change events. The voucher generation module is used to generate accounting vouchers based on the rent accrual details, the accounts receivable ledger, the write-off ledger, and the VAT accounting details, and push them to the external financial system.

[0005] Optionally, the original data may include at least the lease contract information, asset number, property certificate number, lease start and end dates, contract rent, tax rate, internal transaction identifier, and invoice data.

[0006] Optionally, the pre-designed revenue rules include: using the straight-line method, dividing the contract rent into daily rents based on a 30-day monthly standard, and summing up the daily rents to generate the total monthly contract revenue.

[0007] Optionally, the rent accrual module performs accounting subject matching based on the rental status of the property certificate and the internal transaction identifier, including: When the property certificate is 100% leased, the investment property income item is matched. When the rental status of the property certificate is partially rented, match the non-investment property income account; When the aforementioned internal transaction identifier exists, it is matched with the group's intercompany revenue account.

[0008] Optionally, the VAT accounting module uses the earlier of the invoice issuance time and the actual receipt time as the time when the tax liability occurs.

[0009] Optionally, the contract change events include rent changes, lease term changes, tax rate changes, and deposit or penalty fees being converted into rent. When the change event is a deposit or penalty fee being converted into rent, the contract change processing module will include the deposit or penalty fee into the total rent and recognize the revenue in installments over the remaining lease term according to the original allocation rules.

[0010] Optionally, the system further includes: The reclassification adjustment module is used to determine the balance direction of accounts receivable at the end of the month based on a single contract. When the balance is a credit, it generates an adjustment entry to transfer the accounts receivable to the advance payment account and executes a reverse entry at the beginning of the next month. The input of the voucher generation module also includes the adjustment result of the reclassification adjustment module.

[0011] Optionally, the system further includes: The internal property association module is configured to perform matching processing on lease agreements and rental agreements within the group based on the internal transaction identifier, and establish a data association relationship between the lease agreements and rental agreements. The input of the voucher generation module also includes the association result of the internal property association module.

[0012] Secondly, this application provides an electronic device, which includes a memory and a processor. The memory is used to store instructions or code, and the processor is used to execute the instructions or code to enable the device to perform the functions of the fully automated accounting system for the entire rental business process as described in any of the first aspects above.

[0013] Thirdly, this application provides a computer-readable storage medium storing code, wherein when the code is executed, a device running the code implements the functions of the fully automated accounting system for the entire rental business process as described in any of the first aspects above.

[0014] This application provides an automated accounting system for the entire rental business process. The system includes a data acquisition and verification module, used to acquire raw data from the rental business, establish hierarchical relationships between contracts, assets, and property certificates, and classify the raw data to obtain standardized business data. The rent accrual module is used to perform rent income recognition, accounting subject matching, and temporary recording of the amount to preset accounting subjects based on the standardized business data, with the property certificate number as the smallest accounting unit, and based on the pre-designed accrual rules and the rental status and internal transaction identifier of the property certificate, and to generate rent accrual details and accounts receivable ledger at the property certificate level. The receivables reconciliation module is used to offset actual receipts against accounts receivable and update the settlement status based on the accounts receivable ledger and receipt proof, generating a reconciliation ledger; the VAT accounting module is used to perform tax liability determination and VAT calculation based on the reconciliation ledger and invoice data, generate VAT accounting details, and reconcile pending output VAT accounts; the contract change processing module is used to re-execute rent accrual and accounting subject matching based on contract change events; the voucher generation module is used to generate accounting vouchers based on the rent accrual details, the accounts receivable ledger, the reconciliation ledger, and the VAT accounting details and push them to the external financial system.

[0015] In this way, the system automatically executes the entire process from raw data collection to accounting voucher generation. The modules form a closed-loop link through data flow, eliminating the need for manual intervention. This achieves the technical effects of replacing manual operations, improving accounting efficiency, and unifying accounting standards. Consequently, data gaps between the business system and the financial system are eliminated, realizing full automation of the rental business from transaction occurrence to financial accounting. Attached Figure Description

[0016] To more clearly illustrate the technical solutions in this embodiment or the prior art, the drawings used in the description of the embodiment or the prior art will be briefly introduced below. Obviously, the drawings described below are only some embodiments of this application. For those skilled in the art, other drawings can be obtained based on these drawings without creative effort.

[0017] Figure 1 A schematic diagram of the deployment architecture of a fully automated accounting system for the entire rental business process provided in this application embodiment; Figure 2 A schematic diagram of a fully automated accounting system for the entire taxi business process provided in this application embodiment; Figure 3 A schematic diagram of another fully automated accounting system for the entire rental business process provided in this application embodiment; Figure 4 This is a schematic diagram of the structure of another fully automated accounting system for the entire rental business provided in this application embodiment. Detailed Implementation

[0018] As described in the background section of this application, the Group's existing leasing system can only complete the basic data integration for leasing business. Core financial tasks such as rental income accrual, collection reconciliation, tax calculation, expense transfer, and voucher preparation all rely on manual operation by financial personnel on the financial shared platform. The business system and the financial system are disconnected, resulting in obvious data gaps. Manual processing is not only inefficient but also prone to calculation errors and voucher entry errors. Furthermore, the accounting standards of each subsidiary are not uniform, which cannot meet the Group's management requirements for refined, standardized, and full-process control of the leasing business.

[0019] To address the aforementioned technical problems, this application provides an automated accounting system for the entire taxi business process, characterized in that the system comprises: The data acquisition and verification module is used to acquire the raw data of the rental business, establish the hierarchical relationship between contracts, assets and property certificates, and classify the raw data to obtain standardized business data. The rent accrual module is used to perform rent income recognition, accounting subject matching, and temporary recording of the amount to preset accounting subjects based on the standardized business data, with the property certificate number as the smallest accounting unit, and based on the pre-designed accrual rules and the rental status and internal transaction identifier of the property certificate, and to generate rent accrual details and accounts receivable ledger at the property certificate level. The payment reconciliation module is used to offset the actual receipts against the accounts receivable and update the settlement status based on the accounts receivable ledger and payment receipts, and generate a reconciliation ledger. The VAT accounting module is used to determine tax obligations and calculate VAT based on the write-off ledger and invoice data, generate VAT accounting details, and write off the pending output VAT accounts. The contract change processing module is used to re-execute rent accrual and accounting item matching based on contract change events. The voucher generation module is used to generate accounting vouchers based on the rent accrual details, the accounts receivable ledger, the write-off ledger, and the VAT accounting details, and push them to the external financial system.

[0020] Thus, after deploying the fully automated accounting system for the entire rental business process in the group's leasing system, rental business data can be automatically transferred from the business end to the financial end. The entire process can complete the complete accounting loop from raw data collection to accounting voucher generation without manual intervention, effectively solving the problem of data separation between business and finance, improving accounting efficiency, and unifying the accounting standards of the group's subsidiaries.

[0021] The fully automated accounting system for the taxi business provided in this application embodiment adopts a three-tier architecture. Figure 1 This application provides a schematic diagram of the deployment architecture of a fully automated accounting system for the entire rental business process. Figure 1 The diagram illustrates a three-tier architecture consisting of the client layer, application service layer, and data storage layer, along with their interrelationships. Combined with... Figure 1 As shown, the client layer is a front-end browser client, serving as the manual operation entry point. It performs tasks such as uploading payment receipts, selecting and canceling contracts, submitting contract change documents, approval operations, parameter configuration, and report querying. The client layer does not execute complex accounting logic. The application service layer is deployed on the group's back-end application server, which is a physical server device or server cluster deployed in the group's data center. It is used to perform data verification, accounting calculations, voucher generation, and data synchronization processing on the raw data of the rental business. All functional modules in this embodiment run on the application service layer. The data storage layer is deployed on a database server, used to store contract data, asset data, property certificate data, payment data, voucher data, ledger data, and various configuration parameters. The client layer and the application service layer communicate through interface interaction, while the application service layer and the data storage layer access data through data read and write operations.

[0022] To make the objectives, technical solutions, and advantages of the embodiments of this application clearer, the technical solutions of the embodiments of this application will be clearly and completely described below with reference to the accompanying drawings. Obviously, the described embodiments are only some embodiments of this application, and not all embodiments. Based on the embodiments of this application, all other embodiments obtained by those of ordinary skill in the art without creative effort are within the scope of protection of this application.

[0023] Figure 2 This is a schematic diagram of the structure of a fully automated accounting system for the entire taxi business process provided in an embodiment of this application. Figure 2 The diagram illustrates the data flow relationships between the data acquisition and verification module 210, rent accrual module 220, payment verification module 230, VAT accounting module 240, contract modification processing module 250, and voucher generation module 260. Combined with... Figure 2 As shown in the embodiment of this application, the fully automated accounting system for the rental business includes the above six core modules. The data flow between the modules is as follows: the original rental business data enters the data acquisition and verification module for cleaning and standardization processing. The processed standardized business data flows to the rent accrual module to complete the basic revenue accounting. The accounts receivable ledger output by the rent accrual module flows to the collection and verification module. The verification ledger output by the collection and verification module flows to the value-added tax accounting module. When the contract changes, the contract change processing module is triggered to recalculate and update the rent accrual data. Finally, the voucher generation module summarizes the accounting results of each module to generate accounting vouchers and pushes them to the external financial system.

[0024] The data acquisition and verification module obtains the raw data of the rental business. This raw data refers to all basic data related to the rental business, either entered from the client or synchronized from the leasing system. Specifically, it includes rental contract information, asset number, property certificate number, lease start and end dates, contract rent, tax rate, internal transaction identifier, lessee information, lessor information, invoice data, and contract amendment documents. The property certificate number is a unique number on the property ownership certificate of the rented property, used to uniquely identify a physical property unit. The internal transaction identifier is a field used to indicate whether the rental transaction occurred between related entities within the same group; this identifier is marked as valid when the lessee and lessor belong to the same group.

[0025] After acquiring the raw data, the data acquisition and verification module first performs validity checks on each data field, including checking whether the contract number is empty, whether the asset number has a corresponding property certificate number, and whether the lease start and end dates are reasonable, filtering out data with missing key fields or logical anomalies. After successful verification, the module establishes a hierarchical relationship between contracts, assets, and property certificates. Specifically, one lease contract can correspond to multiple leased assets, and one leased asset corresponds to one property certificate number, thus forming a three-level mapping structure of contract layer, asset layer, and property certificate layer. Simultaneously, the module reads preset configuration information from the system, such as account parameters, tax rate parameters, accrual rule parameters, and reclassification rule parameters, and classifies the verified raw data into revenue data, payment collection data, invoice data, change document data, and internal transaction data, ultimately outputting standardized business data with established hierarchical relationships. Because the data acquisition and verification module performs unified cleaning, association, and classification processing on the scattered raw data, subsequent rent accrual and accounting processing can be performed based on accurate and complete data, avoiding accounting errors caused by data quality issues.

[0026] The rent accrual module is one of the core accounting modules of the system. Rent accrual refers to the process of systematically recognizing the total rent stipulated in the contract as revenue for each accounting period during the lease term, in accordance with the accrual basis principle. This module uses the property certificate number as the smallest accounting unit, that is, it performs revenue recognition and accounting processing item by item at the individual property certificate level, rather than summarizing processing at the contract level.

[0027] The rent accrual module first uses standardized business data provided by the data collection and verification module to execute rent revenue recognition according to pre-designed accrual rules. These pre-designed accrual rules are as follows: using the straight-line method, the contract rent is broken down into daily rents based on a 30-day month, and the daily rents are accumulated to generate the total monthly contract revenue. Specifically, for any rental contract, the rent accrual module divides the total rent stipulated in the contract by the total number of days in the contract term to obtain the daily rent amount. Then, it accumulates the daily rent amounts for the current month on a calendar month basis to generate the total monthly contract revenue. For example, if a contract has a monthly rent of 30,000 yuan, and the month is calculated using a 30-day standard, the daily rent is 30,000 ÷ 30 = 1,000 yuan. If the contract starts on January 1, 2026, the total rent for January is 1,000 × 31 = 31,000 yuan; if the contract starts on February 1, 2026, the total rent for February is 1,000 × 28 = 28,000 yuan. By uniformly converting monthly rent into daily rent based on a 30-day standard and then summing it up according to the actual number of days in a calendar month, fluctuations in daily rent caused by different numbers of days in each month are avoided, making revenue recognition more balanced across accounting periods.

[0028] After the recognition of rental income is completed, the rent accrual module takes the property ownership certificate number as the smallest unit, calculates the cumulative rental ratio corresponding to a single property ownership certificate in all contracts, and determines whether the property ownership certificate is in a 100% rented state or a partially rented state. For example, if the total area of a property ownership certificate is 1000 square meters, of which 800 square meters are rented out through Contract A and 200 square meters are rented out through Contract B, then the cumulative rental ratio of this property ownership certificate is 100%, and it is determined to be in a 100% rented state; if only 300 square meters of this property ownership certificate are rented out, then the cumulative rental ratio is 30%, and it is determined to be in a partially rented state.

[0029] After the determination of the rental state is completed, the rent accrual module performs an automatic matching of accounting subjects based on the rental state of the property ownership certificate and the internal transaction flag. When the rental state of the property ownership certificate is 100% rented, the rental income corresponding to this property ownership certificate is matched with the investment real estate income subject; when the rental state of the property ownership certificate is partially rented, the rental income corresponding to this property ownership certificate is matched with the non-investment real estate income subject; when there is an internal transaction flag in the contract, the rental income corresponding to this property ownership certificate is matched with the group current account income subject. Taking a property ownership certificate held by a subsidiary company of a certain group as an example, the total area of this property ownership certificate is 1000 square meters, of which 800 square meters are rented out through Contract A and 200 square meters are rented out through Contract B, then the rental ratio of the property ownership certificate is 100%, and all the rental income corresponding to this property ownership certificate is matched with the investment real estate income subject. If only 300 square meters of this property ownership certificate are rented out, then the rental ratio of the property ownership certificate is 30%, and the rental income corresponding to this property ownership certificate is matched with the non-investment real estate income subject. If the lessee of Contract B is another subsidiary company within the group, then when matching the corresponding subject for the rental income of Contract B, it is also necessary to further match the group current account income subject to distinguish the income nature between internal transactions and external transactions. Through the combined judgment of the above two conditions, the rent accrual module can accurately classify each rental income into the corresponding accounting subject.

[0030] While performing the matching of accounting subjects, the rent accrual module also temporarily records the rent amount in a preset accounting subject. Specifically, the rent accrual module posts the total含税 amount to the accounts receivable subject or the advance receipt subject, and sets the corresponding current account subject according to whether there is an internal transaction flag; at the same time, it posts the value-added tax part included in the rent to the待转销项税 subject uniformly. This待转销项税 subject is used to temporarily record the output tax amount to be transferred that has been recognized as income but has not yet occurred the obligation to pay value-added tax, and it will be written off when the actual payment is received or the invoice is issued later. Finally, the rent accrual module generates the rent accrual details at the property ownership certificate level and the accounts receivable ledger. The rent accrual details at the property ownership certificate level record the rent income amount to be recognized and the corresponding subject information for each property ownership certificate in each accounting period, and the accounts receivable ledger records the balance of accounts receivable classified by contract and payment period and the corresponding current account unit information.

[0031] The receivables reconciliation module is used to offset actual received payments against accounts receivable based on the accounts receivable ledger generated by the rent accrual module and the payment receipts uploaded by the client, and to update the settlement status of accounts receivable. Reconciliation refers to the process of matching and canceling received funds with corresponding accounts receivable to confirm that the accounts receivable have been settled. Specifically, business personnel upload bank statements, payment notices, and other payment receipts to the client, select the contract number and payment plan corresponding to the payment, and submit for approval. After approval, the receivables reconciliation module searches for the corresponding accounts receivable record in the accounts receivable ledger based on the contract number and payment period, matches and offsets the actual received amount against the accounts receivable, and updates the reconciliation status and the reconciliation ledger. This module also allows users to manually select the reconciliation reverse account via a drop-down menu to adapt to the accounting needs of different fund accrual scenarios. For example, when the lessee pays rent in advance, the prepayment account needs to be selected as the reverse account, while for normal payments, the accounts receivable account needs to be selected as the reverse account. After the payment reconciliation module completes the reconciliation process, it generates a reconciliation ledger. The reconciliation ledger records information such as the reconciliation time, reconciliation amount, corresponding contract number, payment period, and reconciliation account for each payment.

[0032] The VAT accounting module is used to determine tax obligations and calculate VAT based on the verification ledger and invoice data generated by the payment verification module. The time of tax liability occurrence refers to the point in time when, according to tax law, an enterprise should confirm its VAT tax obligation and calculate the tax payable. The VAT accounting module first obtains data on the invoice issuance date and the actual payment date, determining the earlier of these two dates as the time of tax liability occurrence. For example, if an invoice for a rental transaction is issued on January 5, 2026, but the actual payment date is February 20, 2026, the VAT accounting module will determine January 5, 2026 as the time of tax liability occurrence and confirm the VAT tax obligation in January. Conversely, if the actual payment date is January 5, 2026, and the invoice is issued on February 20, 2026, January 5, 2026 will also be determined as the time of tax liability occurrence. This determination is based on the tax law provision that "if an invoice is issued first, the date of issuance of the invoice shall prevail; if the sales proceeds are received first, the date of receipt of the sales proceeds shall prevail."

[0033] After determining the time of tax liability, the VAT accounting module calculates the amount of VAT payable for the current period based on the confirmed taxable income and preset tax rate parameters. Then, it writes off the previously outstanding amount corresponding to this income from the pending output VAT account. The VAT accounting module supports two preset tax rate parameters: 9% and 5%. Both the tax rate parameters and the corresponding accounts can be modified in the backend to adapt to changes in tax policies. The VAT accounting module ultimately generates VAT accounting details, recording the time of tax liability, taxable income, applicable tax rate, tax payable, and pending output VAT write-off status for each income transaction.

[0034] The contract modification processing module is used to trigger the re-execution of rent accrual and accounting item matching based on contract modification events. Contract modification refers to changes in contract terms after the lease agreement has been signed, due to business needs or other reasons. Contract modification events include rent changes, lease term changes, tax rate changes, and the conversion of security deposits or penalties into rent. When common modification types such as rent changes, lease term changes, or tax rate changes occur, the contract modification processing module treats the content after the effective date of the change as a new contract, re-triggers the rent accrual module to perform rent revenue recognition, accounting item matching, and temporary recording of the amount in preset accounting items, generating new rent accrual details and accounting adjustment details after the change. When special modification types such as security deposits or penalties being converted into rent occur, the contract modification processing module incorporates the security deposit or penalty into the total rent and recognizes revenue in installments over the remaining lease term according to the original allocation rules. Specifically, a lessee paid a penalty of 50,000 yuan for early termination of the lease. After negotiation, both parties agreed to convert the penalty into rent for the remaining lease term. The contract modification module added this 50,000 yuan to the total rent under the original contract and amortized it daily using the straight-line method according to the remaining lease days. Revenue was recognized periodically over the remaining lease term, ensuring that the recognition of this revenue matched the actual lease period and avoiding abnormal fluctuations in lease revenue caused by recognizing the penalty in one lump sum. After the contract modification module completed, it updated the rent accrual details and accounts receivable ledger at the property certificate level. Subsequent collection verification and VAT confirmation followed the original processing logic.

[0035] The voucher generation module is the system's final output module. It aggregates all detailed accounting data generated by the aforementioned accounting modules, automatically assembles and generates standard accounting vouchers, and pushes them to the external financial shared platform. The voucher generation module first calls the group's unified voucher template and account system, determines the debit and credit accounts and amounts according to different business scenarios such as rent accrual, collection write-off, VAT confirmation, and contract changes, assembles the corresponding debit and credit entries, and then performs a debit-credit balance check on the assembled entries to ensure that the total debit amount of each voucher equals the total credit amount. After the check passes, the voucher generation module generates formal electronic accounting vouchers and pushes the voucher data to the group's financial shared platform, completing the fully automated processing from business data to financial vouchers. The voucher generation module also aggregates full-link accounting data and automatically generates multi-dimensional business reports, including basic ledgers, management accounting reports, and regulatory reports. The basic ledgers include collection ledgers, accrual ledgers, and write-off ledgers; the management accounting reports include cash flow forecasts and property attribute classification reports; and the regulatory reports include property attributes corresponding to asset numbers, revenue, and collection statistics reports. The client supports online previewing, exporting, and querying of the above reports.

[0036] Figure 3This is a schematic diagram of another fully automated accounting system for the entire rental business process provided in an embodiment of this application. Figure 3 The text shows that in Figure 2 The module structure and data flow relationship are shown after adding a reclassification and adjustment module based on the six core modules shown.

[0037] Combination Figure 3 As shown, the system includes a data acquisition and verification module 310, a rent accrual module 320, a collection and verification module 330, a value-added tax accounting module 340, a contract change processing module 350, a voucher generation module 360, and a reclassification adjustment module 370, wherein the reclassification adjustment module 370 is for... Figure 2 This is a new module added based on the six core modules shown. The raw data of the leasing business enters the data collection and verification module 310 for cleaning and standardization. The standardized business data after processing flows to the rent accrual module 320 to complete the basic income accounting. The rent accrual details and accounts receivable ledger output by the rent accrual module 320 at the property certificate level flow to the collection and verification module 330. The verification ledger output by the collection and verification module 330 flows to the value-added tax accounting module 340. When the contract changes, the contract change processing module 350 is triggered to recalculate and update the rent accrual data.

[0038] The Reclassification Adjustment Module 370 is used to determine the balance direction of accounts receivable accounts at the end of the month, based on individual contracts. When the balance is a credit, it generates an adjusting entry to transfer the accounts receivable to the advance receipts account, and executes a reverse entry at the beginning of the following month. The balance direction of an accounts receivable account refers to whether the ending balance of that account is a debit or credit balance. In normal leasing transactions, accounts receivable should have a debit balance, representing rent receivable that the lessee has not yet paid. When an accounts receivable account has a credit balance, it indicates that the amount received exceeds the confirmed rent receivable, essentially forming advance receipts, and should be adjusted from accounts receivable to advance receipts. The Reclassification Adjustment Module 370 calculates the balance direction of accounts receivable accounts on a contract-by-contract basis at the end of each month's accounting closing point. When the accounts receivable account balance for a contract is debited, it indicates that there are still outstanding rent receivables under that contract, and no accounting adjustment is required. When the accounts receivable account balance for a contract is credited, it indicates that the payments received under that contract exceed the confirmed rent receivables, effectively forming advance payments. The reclassification adjustment module automatically generates an adjusting entry, transferring the full credit balance of the accounts receivable account to the advance payments account. For example, if the accounts receivable account balance for a contract at the end of the month is a credit of 20,000 yuan, the reclassification adjustment module 370 generates an adjusting entry, debiting the accounts receivable account by 20,000 yuan and crediting the advance payments account by 20,000 yuan, adjusting the accounts receivable account balance to a debit of 0 yuan and increasing the advance payments account by 20,000 yuan. At the beginning of the following month, when the system opens its accounts, the reclassification adjustment module 370 automatically executes the reverse entry of the adjustment entry, that is, debiting the advance receipts account by 20,000 yuan and crediting the accounts receivable account by 20,000 yuan, transferring the amount in the advance receipts account to the accounts receivable account, restoring the accounts receivable account to its original balance, facilitating normal collection and reconciliation operations in the following month. After completing the adjustment processing, the reclassification adjustment module 370 generates detailed accounts receivable reclassification adjustment vouchers and adjustment ledgers. The voucher generation module 360 ​​summarizes the accounting results of the rent accrual module 320, the collection and reconciliation module 330, the value-added tax accounting module 340, and the contract change processing module 350, as well as the adjustment results of the reclassification adjustment module 370, calls the group's unified voucher template and account system to generate accounting vouchers and pushes them to the external financial system, including the adjustment entry generated by the reclassification adjustment module 370 in the scope of voucher generation. Thus, the entire process of reclassification adjustment is automatically generated by the voucher generation module, realizing voucher-based management and full-process traceability of reclassification adjustments.

[0039] Figure 4 This is a schematic diagram of the structure of another fully automated accounting system for taxi services provided in this application embodiment. Figure 4 The text shows that in Figure 3 The complete module structure and data flow relationship after adding an internal real estate association module based on the seven modules shown. Figure 4 The system architecture shown represents the most complete implementation. Combined with... Figure 4 As shown, the system also includes an internal real estate association module 480 in addition to the above seven modules.

[0040] Raw data from leasing transactions enters the data collection and verification module 410 for cleaning and standardization. The standardized business data then flows to the rent accrual module 420 to complete basic revenue calculation. The rent accrual details and accounts receivable ledger output by the rent accrual module 420 at the property certificate level flow to the collection and verification module 430. The verification ledger output by the collection and verification module 430 flows to the VAT accounting module 440. When a contract changes, the contract change processing module 450 is triggered to recalculate and update the rent accrual data. The reclassification adjustment module 470 generates adjustment entries at the end of the month based on the accounts receivable balance and executes reverse entries at the beginning of the following month. The internal property association module 480 is used to match lease agreements and rental agreements within the group based on internal transaction identifiers, establishing data associations between lease agreements and rental agreements. In an internal group leasing scenario, the same property may simultaneously have lease agreements for one entity and rental agreements for another entity within the group. The internal property association module 480 automatically identifies and matches upstream and downstream lease and rental contracts by reading the pre-set internal transaction identifiers, tenant information, and landlord information in the contracts, establishing data associations between them and generating an internal property association comparison table. The voucher generation module 460 summarizes the accounting results of the rent accrual module 420, the collection and verification module 430, the VAT accounting module 440, the contract change processing module 450, the reclassification adjustment module 470, and the association results of the internal property association module 480. It calls the group's unified voucher template and account system, automatically assembles debit and credit entries according to different business scenarios, and performs debit and credit balance verification. After the verification is passed, it generates formal electronic accounting vouchers and pushes them to the external financial system. At the same time, it summarizes the full-link accounting data to generate multi-dimensional business reports.

[0041] thus, Figure 4 The complete system architecture shown encompasses eight modules: data acquisition and verification, rent accrual, collection and reconciliation, value-added tax accounting, contract change processing, reclassification adjustment, internal property association, and voucher generation. It achieves fully automated accounting from raw data acquisition to accounting voucher generation, while also supporting reclassification adjustment and internal property association management, thus forming a complete automated accounting solution for rental business.

[0042] The above combination Figures 1 to 4 The modular architecture of the fully automated accounting system for the rental business provided in this application has been introduced. The complete operation process of the system in a real business scenario is described below through another embodiment.

[0043] In actual business operations, business personnel first enter or import rental contract information, asset information, and property certificate information on the client side. The client side sends the entered raw data to the application server. The application server performs data verification, establishes a three-level mapping relationship between contracts, assets, and property certificates, cleans and classifies the data, and generates standardized business data to be stored in the database server.

[0044] In daily operation, the application server triggers the rent accrual logic monthly. The rent accrual module uses standardized business data, with the property certificate number as the smallest accounting unit, and adopts the straight-line method to break down the daily rent according to the standard of 30 days per month and summarize the total monthly contract revenue. It calculates the cumulative rental ratio of a single property certificate to determine whether the rental status is 100% rental or partial rental. Then, based on the rental status and internal transaction identifier, it matches the investment property income account, non-investment property income account, or group intercompany income account. At the same time, it records the tax-inclusive amount to the accounts receivable or prepaid account and sets the corresponding intercompany account according to the internal transaction identifier. It records the value-added tax portion to the pending output tax account, generates rent accrual details and accounts receivable ledger at the property certificate level, and writes them to the database.

[0045] After the lessee pays the rent, the business personnel upload proof of payment to the client, select the contract number and payment plan corresponding to the payment, and submit it for approval. After approval, the payment reconciliation module searches for the corresponding accounts receivable record in the accounts receivable ledger based on the contract number and payment period, matches and offsets the actual amount received with the accounts receivable, and manually selects the reconciliation reverse account through the drop-down menu according to the actual cash outstanding scenario. After completing the reconciliation process, the reconciliation status of the accounts receivable is updated and a reconciliation ledger is generated.

[0046] The VAT accounting module obtains data on the invoice issuance time and the actual receipt time, determines the earlier time of the two as the time when the tax obligation occurs, calculates the amount of VAT payable in the current period based on the confirmed taxable income and preset tax rate parameters, writes off the corresponding previously outstanding amount from the pending output tax account, generates VAT accounting details and writes them into the database.

[0047] During the lease term, if any changes occur to the contract terms, the sales staff submits a contract modification application on the client side, such as rent change, lease term change, tax rate change, or deposit to rent conversion. The contract modification processing module uses the effective date of the change as the dividing point for judgment: when the change type is rent change, lease term change, or tax rate change, the content after the effective date of the change is regarded as a new contract, and the rent accrual module is re-triggered to perform rent accrual and account matching; when the change type is deposit or penalty to rent conversion, the deposit or penalty is included in the total rent and the revenue is recognized in installments over the remaining lease term according to the original allocation rules. After the change processing is completed, the rent accrual details and accounts receivable ledger at the property certificate level are updated.

[0048] At the end of each accounting month, the reclassification adjustment module periodically calculates the balance direction of accounts receivable based on individual contracts. When the balance is on the credit side, it automatically generates an adjustment entry to transfer the full amount of accounts receivable to the advance receipts account. At the beginning of the next month, when the system opens the accounts, it automatically executes the reverse entry of the adjustment entry to transfer the advance receipts amount back to the accounts receivable account.

[0049] The internal property association module automatically matches the lease and rental contracts that are upstream and downstream within the group based on the internal transaction identifier, tenant information and landlord information in the contract, establishes the data association relationship between the two, generates an internal property association comparison table and writes it into the database.

[0050] The voucher generation module aggregates details of rent accrual, accounts receivable ledgers, write-off ledgers, VAT accounting details, adjustment results from the reclassification adjustment module, and association results from the internal property association module. It calls upon the group's unified voucher template and account system, automatically assembling debit and credit entries according to different business scenarios such as rent accrual, collection write-off, VAT confirmation, reclassification adjustment, and contract changes, and performing debit and credit balance checks. Upon successful verification, it generates formal electronic accounting vouchers and pushes them to the financial shared service platform. Simultaneously, the voucher generation module aggregates and processes end-to-end accounting data to generate basic ledgers, management accounting reports, and regulatory reports. The client supports users in previewing, exporting, and querying these reports online.

[0051] Through the above-described operation process, the fully automated accounting system for rental business provided in this application embodiment realizes a closed loop of fully automated accounting from basic data collection, rent accrual, collection and verification, VAT confirmation, contract modification processing, accounts receivable reclassification adjustment, internal property association to voucher generation and report output, replacing the original processing mode that relied entirely on manual operation by financial personnel.

[0052] This application also provides corresponding devices and computer storage media for implementing the solutions provided in this application.

[0053] The device includes a memory and a processor. The memory stores instructions or code, and the processor executes the instructions or code to cause the device to perform the method described in any embodiment of this application.

[0054] The computer storage medium stores code, and when the code is run, the device running the code implements the method described in any embodiment of this application.

[0055] As can be seen from the above description of the embodiments, those skilled in the art can clearly understand that all or part of the steps in the methods of the above embodiments can be implemented by means of software plus a general-purpose hardware platform. Based on this understanding, the technical solution of this application can be embodied in the form of a software product. This computer software product can be stored in a storage medium, such as a read-only memory (ROM) / RAM, magnetic disk, optical disk, etc., including several instructions to cause a computer device (which may be a personal computer, a server, or a network communication device such as a router) to execute the methods described in various embodiments or some parts of the embodiments of this application.

[0056] It is understood that in the specific embodiments of this application, the user information (including but not limited to user device information, user personal information, etc.) and data (including but not limited to data used for analysis, data stored, data displayed, etc.) involved need to obtain user permission or consent when the above embodiments of this application are applied to specific products or technologies, and the collection, use and processing of related data need to comply with the relevant laws, regulations and standards of relevant countries and regions.

[0057] It should be noted that, in this document, relational terms such as "first" and "second" are used only to distinguish one entity or operation from another, and do not necessarily require or imply any such actual relationship or order between these entities or operations. Furthermore, the terms "comprising," "including," or any other variations thereof are intended to cover non-exclusive inclusion, such that a process, method, article, or apparatus that comprises a list of elements includes not only those elements but also other elements not expressly listed, or elements inherent to such a process, method, article, or apparatus. Without further limitations, an element defined by the phrase "comprising one..." does not exclude the presence of other identical elements in the process, method, article, or apparatus that includes said element.

[0058] It should also be noted that the various embodiments in this specification are described in a progressive manner, and the same or similar parts between the various embodiments can be referred to mutually. Each embodiment focuses on describing the differences from other embodiments. In particular, for the device and apparatus embodiments, since they are basically similar to the method embodiments, the description is relatively simple, and the relevant parts can be referred to the description of the method embodiments. The device and apparatus embodiments described above are merely illustrative. The units described as separate components may or may not be physically separate, and the components indicated as units may or may not be physical units, that is, they may be located in one place or distributed across multiple network units. Some or all of the modules can be selected to achieve the purpose of the solution in this embodiment according to actual needs. Those skilled in the art can understand and implement this without creative effort.

[0059] The above description is merely one specific embodiment of this application, but the scope of protection of this application is not limited thereto. Any variations or substitutions that can be easily conceived by those skilled in the art within the technical scope disclosed in this application should be included within the scope of protection of this application. Therefore, the scope of protection of this application should be determined by the scope of the claims.

Claims

1. A full-process automatic accounting system for a rental business, characterized by, The system includes: The data acquisition and verification module is used to acquire the raw data of the rental business, establish the hierarchical relationship between contracts, assets and property certificates, and classify the raw data to obtain standardized business data. The rent accrual module is used to perform rent income recognition, accounting subject matching, and temporary recording of the amount to preset accounting subjects based on the standardized business data, with the property certificate number as the smallest accounting unit, and based on the pre-designed accrual rules and the rental status and internal transaction identifier of the property certificate, and to generate rent accrual details and accounts receivable ledger at the property certificate level. The payment reconciliation module is used to offset the actual receipts against the accounts receivable and update the settlement status based on the accounts receivable ledger and payment receipts, and generate a reconciliation ledger. The VAT accounting module is used to determine tax obligations and calculate VAT based on the write-off ledger and invoice data, generate VAT accounting details, and write off the pending output VAT accounts. The contract change processing module is used to re-execute rent accrual and accounting item matching based on contract change events. The voucher generation module is used to generate accounting vouchers based on the rent accrual details, the accounts receivable ledger, the write-off ledger, and the value-added tax accounting details, and push them to the external financial system.

2. The system of claim 1, wherein, The original data includes at least the lease contract information, asset number, property certificate number, lease start and end dates, contract rent, tax rate, internal transaction identifier, and invoice data.

3. The system according to claim 1, characterized in that, The pre-designed revenue rules include: using the straight-line method, dividing the contract rent into daily rents based on a 30-day monthly standard, and summing up the daily rents to generate the total monthly contract revenue.

4. The system of claim 1, wherein, The rental accrual module performs accounting subject matching based on the rental status of the property certificate and internal transaction identifier, including: When the property certificate is 100% leased, the investment property income item is matched. When the rental status of the property certificate is partially rented, match the non-investment property income account; When the aforementioned internal transaction identifier exists, it is matched with the group's intercompany revenue account.

5. The system of claim 1, wherein, The VAT accounting module uses the earlier of the invoice issuance time and the actual receipt time as the time when the tax obligation arises.

6. The system of claim 1, wherein, The contract change events include rent changes, lease term changes, tax rate changes, and deposit or penalty fees being converted into rent. When the change event is a deposit or penalty fee being converted into rent, the contract change processing module will include the deposit or penalty fee into the total rent and recognize the revenue in installments over the remaining lease term according to the original allocation rules.

7. The system of claim 1, wherein, The system also includes: The reclassification adjustment module is used to determine the balance direction of accounts receivable at the end of the month based on a single contract. When the balance is a credit, it generates an adjustment entry to transfer the accounts receivable to the advance payment account and executes a reverse entry at the beginning of the next month. The input of the voucher generation module also includes the adjustment result of the reclassification adjustment module.

8. The system of claim 1, wherein, The system also includes: The internal property association module is configured to perform matching processing on lease agreements and rental agreements within the group based on the internal transaction identifier, and establish a data association relationship between the lease agreements and rental agreements. The input of the voucher generation module also includes the association result of the internal property association module.

9. An electronic device, comprising: The electronic device comprises: a processor; and a memory for storing a computer program; the processor is configured to execute the computer program to implement the functions of the full-process automatic accounting system for rental business according to any one of claims 1 to 8.

10. A computer-readable storage medium, characterized in that, The computer readable storage medium stores a computer program, and the computer program is executed by the processor to implement the functions of the full-process automatic accounting system for rental business according to any one of claims 1 to 8.

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