WO2020098366A1 - Method, apparatus and device for adjusting accounting tail error in foreign currency accounting - Google Patents

Abstract

Disclosed are a method, apparatus and device for adjusting an accounting tail error in foreign currency accounting. The solution comprises: comparing a first actual total standard-currency amount of a first entry set with a first theoretical total standard-currency amount thereof to obtain a first comparison result of the first actual total standard-currency amount relative to the first theoretical total standard-currency amount; determining, from the first entry set, a second entry set where a comparison result of a second actual total standard-currency amount relative to a first equivalent total standard-currency amount is the same as the first comparison result; and splitting the second entry set by means of a splitting basic amount to obtain a third entry set where a third actual total standard-currency amount is equal to a third theoretical total standard-currency amount.

Description

Method, device and equipment for adjusting accounting tail difference in foreign currency accounting Technical field

The present application relates to the technical field of data processing, and in particular, to a method, device, and equipment for adjusting the accounting tail difference in foreign currency accounting.

Background technique

The debit and credit bookkeeping method uses debit and credit as the accounting symbols, and abides by the accounting rules of "there must be a loan and the loan must be equal". Accounting entries are also called "accounting formulas", or "entry entries" for short. It is a record that lists the accounts of both parties and their amounts for each economic business according to the requirements of the double entry accounting principle. Multi-currency bookkeeping is a relatively common business in accounting business. Among them, the bookkeeping standard currency is a unit of measurement used as the basic standard for accounting measurement used by an accounting entity based on the characteristics of its business operations. After determining the accounting standard currency, the other currencies are all non-accounting standard currencies, that is, foreign currencies in the accounting concept. The foreign currency accounting business in multi-currency accounting involves the step of converting foreign currency accounting entries to the standard currency accounting entries. Since each line of transaction records in the foreign currency accounting entries is accounted for in foreign currencies to obtain the standard currency accounting entries, The actual standard currency amount of both borrowers and lenders needs to be saved according to the preset standard currency precision and the rounding count retention method. Therefore, the actual standard currency of the standard currency accounting entry is converted from the multi-currency accounting entry to the standard currency accounting entry The total amount is not equal to the total amount of the equivalent standard currency of the multi-currency accounting entry, and there is a tailing difference in accounting. In response to the above-mentioned problems, the tail difference is usually adjusted manually, and the efficiency is low.

Summary of the invention

In view of this, the embodiments of the present application provide a method, device and equipment for adjusting the accounting tail difference in foreign currency accounting to improve the efficiency of adjusting the accounting tail difference in foreign currency accounting.

To solve the above technical problems, the embodiments of this specification are implemented as follows:

An embodiment of the present specification provides a method for adjusting the trailing difference in accounting in foreign currency accounting, including:

Obtain the total amount of the first theoretical standard currency of the first entry set; the first accounting entry in the first entry set is the same accounting entry as a specified accounting symbol;

Obtain the total amount of the first actual standard currency of the first entry set;

Comparing the total amount of the first actual standard currency with the total amount of the first theoretical standard currency to obtain a first comparison result of the total amount of the first actual standard currency relative to the total amount of the first theoretical standard currency; The first comparison result includes greater than or less than;

According to the first comparison result, a second entry set is determined from the first entry set; the second actual standard currency total amount of the second accounting entry in the second entry set is The comparison result of the total amount of the first equivalent of the functional currency in the second accounting entry is the second comparison result; the second comparison result is the same as the first comparison result;

The second entry set is split by using the split base amount to obtain a third entry set; the split base amount is the minimum count unit of the amount of the standard currency obtained by foreign currency conversion is less than the preset minimum count of the standard currency The foreign currency amount of the unit, and the split base amount is less than the foreign currency amount of any row of transaction records in the second entry set; the total foreign currency amount of the third entry set and the foreign currency of the first entry set The total amount is equal, the total amount of the third actual standard currency of the third entry set is equal to the total amount of the third theoretical standard currency of the third entry set.

An embodiment of the present specification provides a device for adjusting the trailing difference in accounting in foreign currency accounting, including:

The first obtaining module is used to obtain the total amount of the first theoretical standard currency of the first entry set; the first accounting entry in the first entry set is the same accounting entry as a specified accounting symbol;

A second obtaining module, configured to obtain the total amount of the first actual standard currency of the first entry set;

A first comparison module for comparing the total amount of the first actual standard currency with the total amount of the first theoretical standard currency to obtain the total amount of the first actual standard currency relative to the total of the first theoretical standard currency The first comparison result of the amount; the first comparison result includes greater than or less than;

A second entry set determination module, configured to determine a second entry set from the first entry set based on the first comparison result; the second accounting entry in the second entry set The comparison result of the second actual standard currency total amount with respect to the first equivalent standard currency total amount of the second accounting entry is the second comparison result; the second comparison result is the same as the first comparison result;

The splitting module is used to split the second entry set by using the split base amount to obtain a third entry set; the split base amount is the minimum count unit of the amount of the standard currency obtained by foreign currency conversion is less than The foreign currency amount of the minimum counting unit of the standard currency is preset, and the split base amount is less than the foreign currency amount of any row of transaction records in the second entry set; the total foreign currency amount of the third entry set and the first The total foreign currency amount of one entry set is equal, and the third actual standard currency total amount of the third entry set is equal to the third theoretical standard currency total amount of the third entry set.

An embodiment of the present specification provides a device for adjusting the accounting tail difference in foreign currency accounting, including:

At least one processor; and,

A memory communicatively connected to the at least one processor; wherein,

The memory stores instructions executable by the at least one processor, and the instructions are executed by the at least one processor to enable the at least one processor to:

Obtain the total amount of the first theoretical standard currency of the first entry set; the first accounting entry in the first entry set is the same accounting entry as a specified accounting symbol;

Obtain the total amount of the first actual standard currency of the first entry set;

Comparing the total amount of the first actual standard currency with the total amount of the first theoretical standard currency to obtain a first comparison result of the total amount of the first actual standard currency relative to the total amount of the first theoretical standard currency; The first comparison result includes greater than or less than;

According to the first comparison result, a second entry set is determined from the first entry set; the second actual standard currency total amount of the second accounting entry in the second entry set is The comparison result of the total amount of the first equivalent of the functional currency in the second accounting entry is the second comparison result; the second comparison result is the same as the first comparison result;

The second entry set is split by using the split base amount to obtain a third entry set; the split base amount is the minimum count unit of the amount of the standard currency obtained by foreign currency conversion is less than the preset minimum count of the standard currency The foreign currency amount of the unit, and the split base amount is less than the foreign currency amount of any row of transaction records in the second entry set; the total foreign currency amount of the third entry set and the foreign currency of the first entry set The total amount is equal, the total amount of the third actual standard currency of the third entry set is equal to the total amount of the third theoretical standard currency of the third entry set.

The above at least one technical solution adopted in the embodiments of the present specification can achieve the following beneficial effects:

Determine the second entry set to be split based on the size of the first actual standard currency total amount of the first entry set relative to the first theoretical standard currency total amount; use the split base amount to perform the second entry set Split to obtain a third entry set with the total amount of the third actual standard currency equal to the total amount of the third theoretical standard currency, eliminating the need to manually adjust the accounting tail difference to eliminate the accounting that exists when performing foreign currency accounting on the entry set Tail difference improves the efficiency of adjusting the tail difference in accounting in foreign currency accounting.

Since the actual total foreign currency amount of the third entry set is equal to the actual foreign currency total amount of the first entry set, the third entry set is consistent with the actual business; each row of transaction records in the third entry set is converted at the exchange rate The actual standard currency amount is equal to the theoretical standard currency amount, which is in line with the foreign currency accounting principle, avoiding the situation where the actual standard currency amount obtained from the conversion of some transaction records resulting from manual adjustment of the accounting tail difference at the exchange rate is not equal to the theoretical standard currency .

BRIEF DESCRIPTION

The drawings described herein are used to provide a further understanding of the present application and form a part of the present application. The schematic embodiments and descriptions of the present application are used to explain the present application and do not constitute an undue limitation on the present application. In the drawings:

FIG. 1 is a schematic flowchart of a method for adjusting a trailing balance in foreign currency accounting provided by an embodiment of the present specification;

FIG. 2 is a schematic structural diagram of an apparatus for adjusting a billing tail difference in foreign currency accounting corresponding to FIG. 1 provided by an embodiment of the present specification;

FIG. 3 is a schematic structural diagram of an apparatus for adjusting an accounting tail difference in foreign currency accounting corresponding to FIG. 1 provided by an embodiment of the present specification.

detailed description

In order to make the purpose, technical solutions and advantages of the present application more clear, the technical solutions of the present application will be described clearly and completely in conjunction with specific embodiments of the present application and corresponding drawings. Obviously, the described embodiments are only a part of the embodiments of the present application, but not all the embodiments. Based on the embodiments in the present application, all other embodiments obtained by a person of ordinary skill in the art without creative work fall within the protection scope of the present application.

The technical solutions provided by the embodiments of the present application will be described in detail below in conjunction with the drawings.

Table 1 is the data involved in a foreign currency accounting set for foreign currency accounting. As shown in Table 1:

Table 1

In Table 1, RMB is defined as the standard currency, the US dollar is the foreign currency, the foreign currency to the standard currency exchange rate (hereinafter referred to as the exchange rate) is: 1 US dollar = 6.46 yuan, the standard currency amount accuracy in the standard currency entry is yuan, that is, the preset standard The minimum unit for counting coins is 1 yuan. The total amount of foreign currency in the debit of the foreign currency entry set in Table 1 is equal to the total amount of foreign currency in the credit, that is, the foreign currency entry set debit balance. The collection of foreign currency entries includes two accounting entries, each of which contains a row of debit transaction records and three rows of credit transaction records. Foreign currency conversion refers to the process of converting different amounts of foreign currency into equivalent standard currencies. Perform foreign currency conversion on the foreign currency entry collection to obtain the equivalent standard currency entry collection, and perform foreign currency accounting on the foreign currency entry collection to obtain the actual standard currency entry collection. The actual standard currency total amount of the actual standard currency entry collection is the sum of the actual standard currency amounts of all transactions, and the actual standard currency total amount of the actual standard currency entry collection is equivalent to the total value of the standard currency. The amount obtained after saving. In Table 1, the difference between the actual total amount of the borrower's standard currency and the total amount of the theoretical standard currency of the borrower is +1, that is, the difference between the debit's bookkeeping tailing in foreign currency accounting is +1; Is -1, which means that the credit trailing difference in foreign currency accounting is -1. Since the actual total amount of the debit standard currency in Table 1 is not equal to the actual total amount of the credit standard currency, it can be seen that the actual standard currency entry set obtained by performing foreign currency accounting on the foreign currency entry set in Table 1 not only has the problem of accounting tail difference, It does not meet the principle of balance of borrowing and lending.

In the prior art, in order to eliminate the accounting tail difference, two adjustment methods are usually adopted. The first method: the staff manually adjusts the debit and credit trailing difference to the same accounting entry, and prompts the accounting entry to make a trailing difference in the description of the accounting entry Adjustment. The second method: add a new line of foreign currency accounting entry of 0 amount, adjust the tail difference amount to the standard currency accounting entry corresponding to the newly added 0 gold extra currency accounting record, and in the description of the new accounting entry It is suggested that the entry is introduced due to tail difference adjustment.

Table 2 is the data after adjusting the tail difference of the foreign currency entry set in Table 1 using the existing technology.

Table 2

It can be seen from Table 2 that the adjustment of the actual standard currency entry collection obtained by manual foreign currency accounting can eliminate the accounting tail difference generated after foreign currency accounting. In practical applications, the number of entry sets to be adjusted is generally large, and the method of manually adjusting the accounting tail difference not only increases labor costs, but also has low adjustment efficiency. Combining the data in Table 1 and Table 2, it can be seen that the amount of the standard currency in the transaction records of some rows in the accounting entry involved in the adjustment of the tail difference is not equal to the theoretical standard currency, that is, the standard of foreign currency accounting The collection of currency entries does not match the actual business and there is an audit risk.

FIG. 1 is a method for adjusting the accounting tail difference in foreign currency accounting provided by an embodiment of the present specification. From the perspective of the program, the execution subject of the process may be a program or an application client mounted on the server.

As shown in Figure 1, the process can include the following steps:

S101: Obtain the total amount of the first theoretical standard currency of the first entry set.

In the embodiment of the present specification, the first entry set may be a single currency foreign currency entry set or a multi-currency foreign currency entry set. Select a designated accounting symbol from a variety of accounting symbols. The first accounting entry in the first entry set is the same foreign currency accounting entry as the designated accounting symbol. The first accounting entry includes At least one transaction record. The total foreign currency amount of the first entry set is the sum of the foreign currency amounts of all transactions in the first entry set, and the total value of the equivalent standard currency of the first entry set is the total foreign currency amount of the first entry set and the exchange rate. Product; the total amount of the first theoretical standard currency of the first entry set is the amount after the equivalent total amount of the standard currency in the first entry set is saved according to the accuracy of the standard currency amount in the standard entry set. For example: when the credit foreign currency entry set in Table 1 is used as the first entry set, the total foreign currency amount of the first entry set = 3 + 3 + 4 + 3 + 3 + 4 = 20 USD, the first entry set The equivalent total amount of standard currency = 20 × 6.46 = 129.2 yuan, and the total amount of the first theoretical standard currency of the first entry set is 129 yuan.

S102: Obtain the total amount of the first actual standard currency of the first entry set.

In the embodiment of this specification, the equivalent standard currency amount of each row of transaction records in the first entry set is the product of the foreign currency amount of each row of transaction records and the exchange rate; the actual standard currency of each row of transaction records in the first entry set The amount is the amount after saving the equivalent standard currency amount of each transaction record according to the accuracy of the standard currency amount; the total amount of the first actual standard currency in the first entry set is the actual amount of each transaction record in the first entry set The sum of the standard currency amounts. For example: when the credit foreign currency entry set in Table 1 is used as the first entry set, the equivalent standard currency amounts of each row of transaction records in the first entry set are 19.38 yuan, 19.38 yuan, 25.84 yuan, 19.38 yuan, 19.38 yuan and 25.84 yuan, the actual standard currency amount of each transaction record is 19 yuan, 19 yuan, 26 yuan, 19 yuan, 19 yuan and 26 yuan, the total amount of the first actual standard currency of the first entry set = 19 + 19 + 26 + 19 + 19 + 26 = 128 yuan.

S103: Compare the total amount of the first actual standard currency with the total amount of the first theoretical standard currency to obtain a first comparison of the total amount of the first actual standard currency with respect to the total amount of the first theoretical standard currency result.

In the embodiment of the present specification, the first comparison result includes greater than or less than. For example: when the credit foreign currency entry set in Table 1 is used as the first entry set, the total amount of the first theoretical standard currency of the first entry set is 129 yuan, and the total amount of the first actual standard currency of the first entry set It is 128, and the total amount of the first actual standard currency is compared with the total amount of the first theoretical standard currency to obtain that the total amount of the first actual standard currency is less than the total amount of the first theoretical standard currency, that is, the first comparison result is less than.

S104: Determine a second entry set from the first entry set according to the first comparison result.

In the embodiment of the present specification, the second entry set contains at least one accounting entry, and the total amount of the first equivalent local currency of the accounting entry in the second entry set is the total foreign currency amount and exchange rate of the accounting entry The product of the total of the second actual standard currency of the accounting entries in the second entry set is the sum of the actual standard currency amounts of each transaction record in the accounting entry. When the first actual standard currency total amount of the first entry set is greater than the first theoretical standard currency total amount, the second actual standard currency total amount of the accounting entries in the second entry set determined according to the first comparison result The total amount of the functional currency greater than the first equivalent. When the first actual standard currency total amount of the first entry set is less than the first theoretical standard currency total amount, the second actual standard currency total amount of the accounting entries in the second entry set determined according to the first comparison result Less than the total amount of the first equivalent standard currency.

S105: Split the second entry set by using the split base amount to obtain a third entry set.

In the embodiment of the present specification, the accuracy of the amount of standard currency in the set of standard currency entries is set in advance to obtain the amount of foreign currency in the preset minimum counting unit of standard currency. For example, if RMB is defined as the standard currency and Yuan is the storage unit of the standard currency, the precision of the amount of the standard currency in the collection of standard currency entries is set to the nearest minute, and then the minimum unit of the standard currency is preset to 0.01 yuan.

The split base amount means that the minimum count unit of the base currency amount obtained by foreign currency conversion is less than the foreign currency amount of the preset base currency minimum count unit, and the split base amount is less than any row of transaction records in the second entry set Amount of foreign currency. For example, the credit foreign currency entry set in Table 1 is used as the second entry set, and the minimum value of the foreign currency amount of the transaction record in the second entry set is $ 3; the accuracy of the local currency amount in the native currency entry set is preset Accurate to yuan, using yuan as the storage unit of the standard currency, the minimum counting unit of the standard currency is 1 yuan; for foreign currency conversion of 1 US dollar, 1 (USD) * 6.46 (exchange rate) = 6.46 (yuan), for 1 US dollar The minimum unit of count for the converted amount of standard currency is 0.01 yuan. Since 0.01 yuan is less than 1 yuan and 1 dollar is less than 3 dollars, the split base amount can be 1 dollar. Similarly, the basic amount of the split can also be 0.6 US dollars, 0.1 US dollars, 0.02 US dollars ...

The second entry set can be split in the following manner: a split base amount is used to split multiple rows of transaction records in the second entry set, and a row of transactions in the second entry set is split The record is split into multiple rows of transaction records; the steps of splitting a row of transaction records are cyclically executed until a third set of entries is obtained.

The second entry set is also split in the following manner: multiple split base amounts are used to split the second entry set, for example: the first split base amount is used to split the second entry One line of transaction records in the collection is split into multiple lines of transaction records, and the second base splits the base amount to split the other line of transaction records in the second entry set into multiple line transaction records; by using multiple split base amounts The multiple rows of transaction records in the second entry set are split until a third entry set is obtained.

The total foreign currency amount of the third entry set is equal to the total foreign currency amount of the first entry set. Perform foreign currency accounting on the third entry set, the total amount of the third actual standard currency of the third entry set is equal to the total amount of the third theoretical standard currency, that is, the accounting tail difference of the third entry set obtained after the split Adjust to 0.

The method in Figure 1 determines the second entry set to be split based on the total amount of the first actual standard currency of the first entry set relative to the total amount of the first theoretical standard currency; The second entry set is split to obtain a third entry set with the total amount of the third actual standard currency equal to the total amount of the third theoretical standard currency, eliminating the need to manually adjust the accounting tail difference to eliminate foreign currency on the entry set The accounting tail difference existing in accounting improves the efficiency of adjusting the accounting tail difference in foreign currency accounting business.

The method in Figure 1, because the actual total foreign currency amount of the third entry set is equal to the actual foreign currency total amount of the first entry set, therefore, the third entry set is consistent with the actual business; each row in the third entry set The actual standard currency amount obtained by the conversion of the transaction records at the exchange rate is equal to the theoretical standard currency amount, which is in line with the foreign currency accounting principle, avoiding the manual adjustment of the accounting tail difference and the actual standard currency amount obtained by the conversion of the exchange rate. The unequal currency amount reduces the audit risk.

Based on the method of FIG. 1, the embodiments of the present specification also provide some specific implementation manners of the method, which will be described below.

In the embodiment of the present specification, the designated accounting symbol includes debit or credit.

In practical applications, the first entry set may be a set containing only debit accounting entries, and the first entry set may also be a set containing only credit accounting entries. "Debit" and "credit" as the accounting symbols in the debit and credit accounting method are not "pure" and "abstract" accounting symbols, but scientific accounting symbols with profound economic connotations. "Borrowing" and "credit" as bookkeeping symbols both have the dual meaning of increase and decrease. When "borrowing" and "crediting" increase or decrease, it must be combined with the specific nature of the account to accurately explain. In the asset category, the expense category is "borrowed" plus "loan" minus, the liability category, the owner's equity category, and the income category is "borrowed" minus "loan" increase. According to the accounting equation "asset + expense = liability + owner ’s equity + income", we can see that the two bookkeeping symbols "borrow" and "loan" have opposite meanings for the accounting elements of the accounting equation.

In the embodiment of the present specification, the second entry set is determined from the first entry set according to the first comparison result, which specifically includes:

When the first comparison result indicates that the first actual standard currency total amount is greater than the first theoretical standard currency total amount, the second actual standard currency total amount in the first entry set is greater than the The accounting entry of the total amount of the first equivalent of the functional currency is determined as the second accounting entry, and the second entry set is obtained.

In the above steps, the second entry set may contain one accounting entry or multiple accounting entries. For example: when the debit foreign currency entry set in Table 1 is used as the first entry set, the actual total amount of the standard currency in the first entry set is 130 yuan, and the total theoretical standard currency in the first entry set is 129 yuan, that is The total amount of the actual standard currency of the first entry set is greater than the total amount of the theoretical standard currency of the first entry set. The debit foreign currency entry contains two identical first accounting entries, of which the total actual currency amount of any one first accounting entry is 65 yuan, and the total equivalent currency amount of any one first accounting entry is 64.6 Yuan, that is, the total amount of the actual standard currency of any first accounting entry is greater than the total amount of the equivalent standard currency. At this time, the second entry set can contain a first accounting entry, and the second entry set can also contain Two first accounting entries.

In the embodiment of the present specification, determining the second entry set from the first entry set according to the first comparison result specifically includes:

When the first comparison result indicates that the first actual standard currency total amount is less than the first theoretical standard currency total amount, the second actual standard currency total amount in the first entry set is less than the The accounting entry of the total amount of the first equivalent of the functional currency is determined as the second accounting entry, and the second entry set is obtained.

In the above steps, the second entry set may include one accounting entry or multiple accounting entries. For example, when the credit foreign currency entry set in Table 1 is used as the first entry set, the actual total amount of the standard currency in the first entry set is 128 yuan, and the theoretical total amount of the theoretical standard currency in the first entry set is 129 yuan, that is The total amount of the actual standard currency of the first entry set is less than the total amount of the theoretical standard currency of the first entry set. The debit foreign currency entry contains two identical first accounting entries, of which the total actual currency amount of any one first accounting entry is 64 yuan, and the total equivalent currency amount of any one first accounting entry is 64.6 Yuan, that is, the total amount of the actual standard currency of any first accounting entry is less than the total amount of the equivalent standard currency. In this case, the second entry set may include a first accounting entry, and the second entry set may also include Two first accounting entries.

In the embodiment of the present specification, the splitting the base amount to split the second entry set to obtain a third entry set specifically includes:

Using the split base amount to split the first transaction record in the third accounting entry in the second entry set to obtain the third entry set; the first actual standard of the first transaction record The comparison result of the currency amount with respect to the first equivalent standard currency amount of the first transaction record is a third comparison result; the third comparison result is the same as the first comparison result.

In the above steps, the third accounting entry can contain only one accounting entry, or it can contain multiple accounting entries that meet the set conditions; the first transaction record can only contain one row of transaction records in the third accounting entry, or Can contain multiple lines of transaction records in the third accounting entry that meets the setting conditions; among them, the setting conditions that need to be met for the third accounting entry or the first transaction record can be set according to specific circumstances, for example, the second The accounting entries with a tail difference greater than A in the record set are determined as the third accounting entry; the transaction records with the conversion tail difference less than B in the third accounting entry are determined as the first transaction record, either A or B are based on The amount of the standard currency set by the specific situation. The conversion tail difference of a line of transaction records is the difference between the actual standard currency amount of the line of transaction records and the equivalent standard currency amount.

Specifically, the second entry set can be split in the following manner: the third accounting entry is defined as any one of the accounting entries in the second entry set, and only the second entry set The conditional first transaction record is split to obtain the third entry set.

It is also possible to split the second entry set in the following manner: pre-set the conditions that the third accounting entry needs to meet, and pre-set the conditions that the first transaction record needs to meet, and according to the preset conditions, the second entry The first transaction record in the accounting entry that meets the preset conditions is split.

In the above steps, the accounting entries and transaction records to be split in the second entry set are further limited by preset conditions, which narrows the scope of the accounting entries to be split and avoids the All accounting entries are split, which improves the operating efficiency of the accounting tail difference adjustment scheme, and at the same time can provide users with personalized splitting methods to better meet user needs.

In the embodiment of the present specification, the splitting the basic amount to split the first transaction record in the third accounting entry in the second entry set specifically includes:

For any row of the first transaction record, the split basic amount is used to split the first transaction record into a second transaction record and at least one third transaction record; the initial amount of the third transaction record is The split basic amount; the initial amount of the second transaction record is the difference between the sum of the foreign currency amount of the first transaction record and the initial amount of all the third transaction records.

In the above steps, the first transaction record is split into a row of second transaction records and at least one row of third transaction records using the split base amount, meaning that a row of first transaction records can be split into a row of second transactions The record and a row of third transaction records may also be split into a row of second transaction records and multiple rows of third transaction records.

The total foreign currency amount of all transaction records split on the first transaction record of a row is equal to the foreign currency amount of the first transaction record before splitting, and the actual standard currency of all transaction records split on the first transaction record of a row The total amount is not equal to the actual standard currency amount of the first transaction record before the split. The amount of the third transaction record obtained by performing the first split on the first transaction record of a row is the split base amount. If the second transaction record and the third transaction record obtained from the first split do not meet the requirements, The first transaction record is split for the second time until the split transaction record meets the requirements.

Specifically, splitting a row of first transaction records may include:

Split the first transaction record into a row of second transaction records and at least one row of third transaction records according to the split basis amount; the initial value of the third transaction record is the split basis amount; the first The initial value of the second transaction record is the difference between the sum of the foreign currency amount of the first transaction record and the initial value of all the third transaction records.

Obtain the actual total currency amount of the second transaction record set; the second transaction record set is a collection of all transaction records split from a row of first transaction records.

It is determined whether the actual total amount of the standard currency of the second transaction record set is equal to the actual amount of the standard currency of the first transaction record.

If yes, the initial value of the third transaction record is doubled by the split base amount, and the third transaction record with the modified initial value is returned as the updated third transaction record. Divide the first transaction record into a row of second transaction records and at least one row of third transaction records by base amount ".

If not, the split of the first transaction record of the line is ended.

Here, a first implementation method for splitting a row of the first transaction record is provided.

Assuming that the set of credit foreign currency entries in Table 1 is the first entry set, the first actual standard currency total amount (128 yuan) is less than the first theoretical standard currency total amount (129 yuan), and the first entry set contains two The same first accounting entry, the total amount of the second actual standard currency (6 yuan) of the first accounting entry is less than the total amount of the first equivalent standard currency (64.6 yuan), so the second entry set contains at least one 1. Accounting entries. The preset second entry set contains two first accounting entries, and the third accounting entry is the first accounting entry in the second entry set. At this time, the third accounting entry includes the first row of transaction records, the second row of transaction records, and the third row of transaction records with foreign currency amounts of $ 3, $ 3, and $ 4, respectively. The first actual standard currency amount (19 yuan) in the first transaction record is less than the first equivalent standard currency amount (19.38 yuan) in the first transaction record, and the first actual standard currency amount (26) in the third transaction record Yuan) is greater than the first equivalent of the first line of transaction currency amount (25.84 yuan), it can be seen that the first transaction record can be the first line transaction record or the second line transaction record, but not the third line transaction record.

When the split base amount is 0.1 USD, the first row of transaction records is split, that is, the first transaction record with a foreign currency amount of 3 USD is split into 1 row of third transaction record with a foreign currency amount of 0.1 USD and 1 row Second transaction record with a foreign currency amount of 2.9 USD.

The actual total amount of standard currency for obtaining the second transaction record set is 20 yuan.

After judgment, the total amount of actual standard currency (20 yuan) of the second transaction record set is not equal to the actual amount of standard currency (19 yuan) of the first transaction record. Split.

Table 3 is data obtained by splitting a row of first transaction records in the first implementation manner. As shown in Table 3, after splitting a row of the first transaction record in the credit foreign currency entry in Table 1, the accounting tail difference of the credit entry set is eliminated.

table 3

Here, a second implementation method for splitting a row of first transaction records is provided.

It is still assumed that the credit foreign currency entry set in Table 1 is the first entry set. When the split base amount is 0.2 USD, when one row of first transaction record is split into one row of second transaction record and two rows of third transaction record, The first split, specifically: split the first transaction record with a foreign currency amount of $ 3 into a third transaction record with a foreign currency amount of $ 0.2 on both lines and a second transaction record with a foreign currency amount of $ 2.6 on one line .

The actual total amount of currency in the second transaction record set is 19 yuan.

After judgment, the total amount of the actual standard currency in the second transaction record set is equal to the actual amount in the first transaction record, at this time, the foreign currency amount of the third transaction record is modified to 0.4 USD, corresponding to the second transaction record The foreign currency amount is 2.2 USD.

The actual total amount of standard currency for obtaining the second transaction record set is 20 yuan.

After judgment, the total amount of the actual standard currency in the second transaction record set is not equal to the actual amount of the standard currency in the first transaction record. At this time, it is considered that the first transaction record in the bank has been split.

Table 4 is the data obtained after the first split of a row of the first transaction record in the second implementation manner. As shown in Table 4, after the end of the first split, the accounting tail difference of the credit entry set has not been eliminated.

Table 4

Table 5 is the data obtained after the second split of a row of the first transaction record in the second implementation manner. As shown in Table 5, after the second split, the credit trailing difference of the credit entry set is eliminated.

table 5

Here, a third implementation method for splitting a row of the first transaction record is provided.

Assuming that the adjustment of the credit trailing difference has been completed, the debit foreign currency entry set in Table 1 is used as the first entry set. At this time, the second entry set includes two first accounting entries. The first accounting entry is determined as the third accounting entry, and the first row of transaction records in the third accounting entry is determined as the first transaction record. When the split base amount is US $ 0.6, the first split of the first transaction record is specifically: split the first transaction record with a foreign currency amount of $ 10 into a third transaction with a foreign currency amount of $ 9.4 per row Records and a second transaction record with a foreign currency amount of 0.6 USD in one line.

The actual total amount of standard currency for obtaining the second transaction record set is 65 yuan.

After judgment, the total amount of the actual standard currency of the second transaction record set is equal to the actual amount of the standard currency of the first transaction record, at this time, the second transaction record is split for the second time, and the foreign currency of the third transaction record The amount was revised to 1.2 US dollars, the corresponding foreign currency amount of the second transaction record was 8.8 US dollars, and it was determined whether the second split met the requirements.

After many splits and judgments, it is obtained that when the foreign currency amount of the third transaction record is changed to 3 US dollars and the corresponding foreign currency amount of the second transaction record is 7 US dollars, the actual total currency amount of the second transaction record set and the The actual standard currency amount of the first transaction record is not equal, at this time, it is considered that the first transaction record of the bank has been split.

Table 6 shows the data after splitting a row of the first transaction record in the third implementation.

Table 6

As shown in Table 6, when a row of transaction records in the debit entry set is split, the accounting tail difference of the debit entry set is eliminated. When the debit entry set and the credit entry set are split and adjusted separately, the foreign currency transaction records of each line in the entry set are converted to the exchange rate based on the exchange rate of the local currency transaction record is correct, the debit foreign currency entry The collection or credit foreign currency entry collection has no accounting tail difference after foreign currency accounting.

In practical applications, the value of the accounting tail difference of the first entry set is usually large. Although splitting a row of transaction records can reduce the accounting tail difference, it cannot eliminate the accounting tail difference. In response to this situation, the first transaction records of multiple lines are split to eliminate the difference in accounting.

Specifically, the following method can be used to eliminate the accounting tail difference of the first entry set:

A row of the first transaction record is determined from the second entry set.

Split the first transaction record according to the split base amount.

The first transaction record in the first entry set is replaced with all transaction records split from the first transaction record in a row to obtain a fourth entry set.

It is determined whether the actual total amount of the standard currency of the fourth entry set is equal to the theoretical total amount of the standard currency of the first entry set.

If yes, it ends. The accounting tail difference of the first entry set has been adjusted to 0.

If not, the second entry set from which the split first transaction record is removed is used as the updated second entry set and returns to the step of “determining a row of the first transaction record from the second entry set”.

Specifically, the following method can also be used to eliminate the accounting tail difference of the first entry set:

The difference between the total amount of the first actual standard currency and the total amount of the first theoretical standard currency is determined.

Determine the number Y of the minimum counting units of the preset standard currency included in the difference; where Y is a positive integer.

The splitting the basic amount to split the first transaction record in the third accounting entry in the second entry set to obtain the third entry set specifically includes:

The first transaction record on line Y is split using the split base amount to obtain the third set of entries.

In the above steps, first determine the number Y of transaction records to be split, and according to the determined number Y to be split, use the split base amount to split the first transaction record in row Y, and the accounting tail is obtained The adjusted first entry set with a difference of 0 eliminates the need to split a row of transaction records, and calculates the actual total currency amount of the adjusted entry set once, streamlining the adjustment steps and reducing the adjustment process. The amount of calculation improves the adjustment efficiency.

In the embodiment of the present specification, determining the first transaction record specifically includes:

Obtain the absolute value of the second lost amount of each fourth transaction record in the third accounting entry.

The fourth transaction records are arranged in descending order of the absolute value of the second lost amount.

Any one of the fourth transaction records with a large absolute value of the second lost amount in the previous M lines is determined as the first transaction record, where M is a positive integer.

In the above steps, the fourth transaction record is a transaction record in which the comparison result of the first actual standard currency amount relative to the first equivalent standard currency amount in the third accounting entry is the same as the first comparison result. The lost amount of the fourth session of each transaction record means the difference between the first actual standard currency amount and the corresponding first equivalent standard currency amount of the fourth session transaction record of each line. The absolute value refers to the number corresponding to a number on the number line. The distance from the point to the origin. For example, the first row of transaction records in the first accounting entry in the lender's foreign currency entry collection in Table 1 is a row of fourth transaction records, and the foreign currency amount of the fourth transaction record in this row is $ 3. The recorded first equivalent of the standard currency amount is 19.38 yuan, and the actual standard currency amount of the fourth transaction record of the bank is 19 yuan. Therefore, the lost amount of the fourth transaction record of the bank is -0.38 yuan, and the absolute value of the lost amount is 0.38.

In the embodiment of this specification, the determination of the third accounting entry specifically includes:

Obtaining the absolute value of the first lost amount of each second accounting entry in the second entry set;

Sorting the second accounting entries according to the absolute value of the first lost amount from large to small;

Determine any one of the second N accounting entries with the largest absolute value of the first lost amount as the third N accounting entry, where N is a positive integer.

In the above steps, the lost amount of each second accounting entry means the difference between the total amount of the second actual standard currency and the corresponding total amount of the first equivalent local currency in each second accounting entry. The absolute value refers to a The distance from the corresponding point on the number axis to the origin. For example, the first accounting entry in the set of debit foreign currency entries in Table 1 is the second accounting entry. The total amount of foreign currency in the second accounting entry is $ 10. The second accounting entry The total amount of the equivalent standard currency is 64.6 yuan, and the actual total amount of the second standard accounting entry is 65 yuan. Therefore, the lost amount of the second accounting record is 0.4 yuan, and the absolute value of the lost amount is 0.4 .

In the above steps, the accounting entry with the largest absolute value of the lost amount is determined as the third accounting entry, and the accounting entry with the largest lost amount is preferably split and adjusted to reduce the number of accounting entries required The calculation amount of the adjustment of the accounting tail difference improves the adjustment efficiency.

Based on the same idea, the embodiments of the present specification also provide a device corresponding to the above method. FIG. 2 is a schematic structural diagram of an apparatus for adjusting a billing tail difference in foreign currency accounting corresponding to FIG. 1 provided by an embodiment of the present specification. As shown in FIG. 2, the device may include:

The first obtaining module 201 is used to obtain the total amount of the first theoretical standard currency of the first entry set; the first accounting entry in the first entry set is the same accounting entry as a specified accounting symbol ;

The second obtaining module 202 is used to obtain the first actual total currency amount of the first entry set;

The first comparison module 203 is configured to compare the total amount of the first actual standard currency with the total amount of the first theoretical standard currency to obtain the total amount of the first actual standard currency relative to the first theoretical standard currency The first comparison result of the total amount; the first comparison result includes greater than or less than;

The second entry set determination module 204 is configured to determine a second entry set from the first entry set based on the first comparison result; a second accounting entry in the second entry set The comparison result of the total amount of the second actual standard currency with respect to the total amount of the first equivalent standard currency of the second accounting entry is the second comparison result; the second comparison result is the same as the first comparison result;

The splitting module 205 is used to split the second entry set by using the split base amount to obtain a third entry set; the split base amount is the minimum count unit of the amount of the standard currency obtained by foreign currency conversion The foreign currency amount that is less than the preset minimum unit of count for the local currency, and the split base amount is less than the foreign currency amount of any row of transaction records in the second entry set; the total foreign currency amount of the third entry set and the The total foreign currency amount of the first entry set is equal, and the third actual standard currency total amount of the third entry set is equal to the third theoretical standard currency total amount of the third entry set.

Optionally, the second entry set determination module 204 specifically includes:

The first determination unit of the second entry set is used to add the first entry set to the first entry set when the first comparison result indicates that the first actual standard currency total amount is greater than the first theoretical standard currency total amount An accounting entry where the total amount of the second actual standard currency is greater than the total amount of the first equivalent local currency is determined as the second accounting entry, and the second set of entries is obtained.

Optionally, the second entry set determination module 204 specifically includes:

A second determination unit for the second entry set is used to store the first entry set when the first comparison result indicates that the total amount of the first actual standard currency is greater than the total amount of the first theoretical standard currency An accounting entry where the total amount of the second actual standard currency is greater than the total amount of the first equivalent standard currency is determined as the second accounting entry, and the second set of entries is obtained

Optionally, the splitting module 205 specifically includes:

A splitting unit, configured to split the first transaction record in the third accounting entry in the second entry set using the split base amount to obtain the third entry set; the first transaction A comparison result of the recorded first actual standard currency amount with respect to the first equivalent standard currency amount of the first transaction record is a third comparison result; the third comparison result is the same as the first comparison result.

Optionally, the splitting unit specifically includes:

A first splitting subunit, used to split the first transaction record into a row of second transaction records and at least one row of third transaction records using the split basic amount for any row of the first transaction records; The initial amount of the third transaction record is the split basic amount; the initial amount of the second transaction record is the difference between the sum of the foreign currency amount of the first transaction record and the initial amount of all the third transaction records .

Optionally, the device for adjusting the accounting tail difference in foreign currency accounting also includes:

The difference determination module is used to determine the difference between the total amount of the first actual standard currency and the total amount of the first theoretical standard currency;

A module for determining the number of preset minimum units of counting of the functional currency included in the difference is used to determine the number Y of the minimum unit of counting of the predetermined functional currency included in the difference; where Y is a positive integer;

The splitting unit specifically includes:

The second splitting subunit is used to split the first transaction record in line Y by using the split base amount to obtain the third set of entries.

Optionally, the device for adjusting the accounting tail difference in foreign currency accounting also includes:

A third obtaining module, configured to obtain the absolute value of the first lost amount of each second accounting entry in the second entry set;

A first sorting module, configured to sort the second accounting entries according to the absolute value of the first lost amount from largest to smallest;

The third accounting entry determination module is used to determine any one of the second N accounting entries with the largest absolute value of the first N lost amounts as the third accounting entry, where N is Positive integer.

Optionally, the device for adjusting the accounting tail difference in foreign currency accounting also includes:

A fourth obtaining module, configured to obtain the absolute value of the second lost amount of each fourth transaction record in the third accounting entry;

A second sorting module, used to sort the fourth transaction records according to the absolute value of the second lost amount from largest to smallest;

The first transaction record determination module is configured to determine any one of the fourth transaction records with a large absolute value of the second lost amount in the previous M lines as the first transaction record, where M is a positive integer.

Based on the same idea, the embodiments of this specification also provide devices corresponding to the above methods.

FIG. 3 is a schematic structural diagram of an apparatus and device corresponding to FIG. 1 that adjusts the accounting tail difference in foreign currency accounting according to an embodiment of the present specification. As shown in FIG. 3, the device 300 may include:

At least one processor 310; and,

A memory 330 communicatively connected to the at least one processor; wherein,

The memory 330 stores instructions 320 executable by the at least one processor 310, and the instructions are executed by the at least one processor 310 to enable the at least one processor 310 to:

Obtain the total amount of the first theoretical standard currency of the first entry set; the first accounting entry in the first entry set is the same accounting entry as a specified accounting symbol;

Obtain the total amount of the first actual standard currency of the first entry set;

Comparing the total amount of the first actual standard currency with the total amount of the first theoretical standard currency to obtain a first comparison result of the total amount of the first actual standard currency relative to the total amount of the first theoretical standard currency; The first comparison result includes greater than or less than;

According to the first comparison result, a second entry set is determined from the first entry set; the second actual standard currency total amount of the second accounting entry in the second entry set is The comparison result of the total amount of the first equivalent of the functional currency in the second accounting entry is the second comparison result; the second comparison result is the same as the first comparison result;

The second entry set is split by using the split base amount to obtain a third entry set; the split base amount is the minimum count unit of the amount of the standard currency obtained by foreign currency conversion is less than the preset minimum count of the standard currency The foreign currency amount of the unit, and the split base amount is less than the foreign currency amount of any row of transaction records in the second entry set; the total foreign currency amount of the third entry set and the foreign currency of the first entry set The total amount is equal, the total amount of the third actual standard currency of the third entry set is equal to the total amount of the third theoretical standard currency of the third entry set.

In the 1990s, the improvement of a technology can be clearly distinguished from the improvement in hardware (for example, the improvement of circuit structures such as diodes, transistors, and switches) or the improvement in software (the improvement of the process flow). However, with the development of technology, the improvement of many methods and processes can be regarded as a direct improvement of the hardware circuit structure. Designers almost get the corresponding hardware circuit structure by programming the improved method flow into the hardware circuit. Therefore, it cannot be said that the improvement of a method flow cannot be realized by hardware physical modules. For example, a programmable logic device (Programmable Logic Device, PLD) (such as a field programmable gate array (Field Programmable Gate Array, FPGA)) is such an integrated circuit, and its logic function is determined by the user programming the device. Designers can program themselves to "integrate" a digital system on a PLD without having to ask chip manufacturers to design and make dedicated integrated circuit chips. Moreover, nowadays, instead of manually making integrated circuit chips, this kind of programming is also mostly implemented with "logic compiler" software, which is similar to the software compiler used in program development and writing, but before compilation The original code must also be written in a specific programming language, which is called hardware description language (Hardware Description Language, HDL), and HDL is not only one, but there are many, such as ABEL (Advanced Boolean Expression) Language , AHDL (AlteraHardwareDescriptionLanguage), Confluence, CUPL (CornellUniversityProgrammingLanguage), HDCal, JHDL (JavaHardwareDescriptionLanguage), Lava, Lola, MyHDL, PALASM, RHDL (RubyHardwareDescription) It is VHDL (Very-High-Speed Integrated Circuit Hardware Description) and Verilog. Those skilled in the art should also be clear that by simply programming the method flow in the above hardware description languages and programming it into the integrated circuit, the hardware circuit that implements the logic method flow can be easily obtained.

The controller may be implemented in any suitable manner, for example, the controller may take a microprocessor or processor and a computer-readable medium storing computer-readable program code (such as software or firmware) executable by the (micro) processor , Logic gates, switches, application specific integrated circuits (Application Specific Integrated Circuit, ASIC), programmable logic controllers and embedded microcontrollers. Examples of controllers include but are not limited to the following microcontrollers: ARC625D, Atmel AT91SAM, Microchip PIC18F26K20 and Silicon Labs C8051F320, the memory controller can also be implemented as part of the control logic of the memory. Those skilled in the art also know that, in addition to implementing the controller in the form of pure computer-readable program code, it is entirely possible to logically program method steps to make the controller use logic gates, switches, application specific integrated circuits, programmable logic controllers and embedded The same function is realized in the form of a microcontroller or the like. Therefore, such a controller can be regarded as a hardware component, and the device for implementing various functions included therein can also be regarded as a structure within the hardware component. Or even, the means for realizing various functions can be regarded as both a software module of an implementation method and a structure within a hardware component.

The system, device, module or unit explained in the above embodiments may be specifically implemented by a computer chip or entity, or implemented by a product with a certain function. A typical implementation device is a computer. Specifically, the computer may be, for example, a personal computer, a laptop computer, a cellular phone, a camera phone, a smart phone, a personal digital assistant, a media player, a navigation device, an email device, a game console, a tablet computer, a wearable device, or A combination of any of these devices.

For the convenience of description, when describing the above device, the functions are divided into various units and described separately. Of course, when implementing this application, the functions of each unit can be implemented in one or more software and / or hardware.

Those skilled in the art should understand that the embodiments of the present invention may be provided as methods, systems, or computer program products. Therefore, the present invention may take the form of an entirely hardware embodiment, an entirely software embodiment, or an embodiment combining software and hardware. Moreover, the present invention may take the form of a computer program product implemented on one or more computer usable storage media (including but not limited to disk storage, CD-ROM, optical storage, etc.) containing computer usable program code.

The present invention is described with reference to flowcharts and / or block diagrams of methods, devices (systems), and computer program products according to embodiments of the present invention. It should be understood that each flow and / or block in the flowchart and / or block diagram and a combination of the flow and / or block in the flowchart and / or block diagram may be implemented by computer program instructions. These computer program instructions can be provided to the processor of a general-purpose computer, special-purpose computer, embedded processing machine, or other programmable data processing device to produce a machine that enables the generation of instructions executed by the processor of the computer or other programmable data processing device An apparatus for realizing the functions specified in one block or multiple blocks of one flow or multiple flows of a flowchart and / or one block or multiple blocks of a block diagram.

These computer program instructions may also be stored in a computer-readable memory that can guide a computer or other programmable data processing device to work in a specific manner, so that the instructions stored in the computer-readable memory produce an article of manufacture including an instruction device, the instructions The device implements the functions specified in one block or multiple blocks of the flowchart one flow or multiple flows and / or block diagrams.

These computer program instructions can also be loaded onto a computer or other programmable data processing device, so that a series of operating steps are performed on the computer or other programmable device to produce computer-implemented processing, which is executed on the computer or other programmable device The instructions provide steps for implementing the functions specified in one block or multiple blocks of the flowchart one flow or multiple flows and / or block diagrams.

In a typical configuration, the computing device includes one or more processors (CPUs), input / output interfaces, network interfaces, and memory.

The memory may include non-permanent memory, random access memory (RAM) and / or non-volatile memory in computer-readable media, such as read only memory (ROM) or flash memory (flash RAM). Memory is an example of computer-readable media.

Computer-readable media, including permanent and non-permanent, removable and non-removable media, can store information by any method or technology. The information may be computer readable instructions, data structures, modules of programs, or other data. Examples of computer storage media include, but are not limited to, phase change memory (PRAM), static random access memory (SRAM), dynamic random access memory (DRAM), other types of random access memory (RAM), read-only memory (ROM), electrically erasable programmable read-only memory (EEPROM), flash memory or other memory technologies, read-only compact disc read-only memory (CD-ROM), digital versatile disc (DVD) or other optical storage, Magnetic tape cassettes, magnetic tape magnetic disk storage or other magnetic storage devices or any other non-transmission media can be used to store information that can be accessed by computing devices. As defined in this article, computer-readable media does not include temporary computer-readable media (transitory media), such as modulated data signals and carrier waves.

It should also be noted that the terms "include", "include" or any other variant thereof are intended to cover non-exclusive inclusion, so that a process, method, commodity or device that includes a series of elements includes not only those elements, but also includes Other elements not explicitly listed, or include elements inherent to this process, method, commodity, or equipment. Without more restrictions, the element defined by the sentence "include one ..." does not exclude that there are other identical elements in the process, method, commodity, or equipment that includes the element.

The present application may be described in the general context of computer-executable instructions executed by a computer, such as program modules. Generally, program modules include routines, programs, objects, components, data structures, etc. that perform specific tasks or implement specific abstract data types. The present application may also be practiced in distributed computing environments in which tasks are performed by remote processing devices connected through a communication network. In a distributed computing environment, program modules may be located in local and remote computer storage media including storage devices.

The embodiments in this specification are described in a progressive manner. The same or similar parts between the embodiments can be referred to each other. Each embodiment focuses on the differences from other embodiments. In particular, for the system embodiment, since it is basically similar to the method embodiment, the description is relatively simple, and the relevant part can be referred to the description of the method embodiment.

The above are only examples of the present application, and are not intended to limit the present application. For those skilled in the art, the present application may have various modifications and changes. Any modification, equivalent replacement, improvement, etc. made within the spirit and principle of this application shall be included in the scope of the claims of this application.

Claims (18)

A method for adjusting the accounting tail difference in foreign currency accounting includes: Obtain the total amount of the first theoretical standard currency of the first entry set; the first accounting entry in the first entry set is the same accounting entry as a specified accounting symbol; Obtain the total amount of the first actual standard currency of the first entry set; Comparing the total amount of the first actual standard currency with the total amount of the first theoretical standard currency to obtain a first comparison result of the total amount of the first actual standard currency relative to the total amount of the first theoretical standard currency; The first comparison result includes greater than or less than; Based on the first comparison result, a second entry set is determined from the first entry set; the second actual standard currency total amount of the second accounting entry in the second entry set is relative to all The comparison result of the first equivalent currency in the second accounting entry is the second comparison result; the second comparison result is the same as the first comparison result; The second entry set is split by using the split base amount to obtain a third entry set; the split base amount is the minimum count unit of the amount of the standard currency obtained by foreign currency conversion is less than the preset minimum count of the standard currency The foreign currency amount of the unit, and the split base amount is less than the foreign currency amount of any row of transaction records in the second entry set; the total foreign currency amount of the third entry set and the foreign currency of the first entry set The total amount is equal, the total amount of the third actual standard currency of the third entry set is equal to the total amount of the third theoretical standard currency of the third entry set. The method of claim 1, the designated accounting symbol includes a debit or a credit. The method of claim 1, the determining a second set of entries from the first set of entries specifically comprises: When the first comparison result indicates that the first actual standard currency total amount is greater than the first theoretical standard currency total amount, the second actual standard currency total amount in the first entry set is greater than the The accounting entry of the total amount of the first equivalent of the functional currency is determined as the second accounting entry, and the second entry set is obtained. The method of claim 1, the determining a second set of entries from the first set of entries specifically comprises: When the first comparison result indicates that the first actual standard currency total amount is less than the first theoretical standard currency total amount, the second actual standard currency total amount in the first entry set is less than the The accounting entry of the total amount of the first equivalent of the functional currency is determined as the second accounting entry, and the second entry set is obtained. The method of claim 1, the splitting the second entry set by using the split base amount to obtain a third entry set specifically includes: Using the split base amount to split the first transaction record in the third accounting entry in the second entry set to obtain the third entry set; the first actual standard of the first transaction record The comparison result of the currency amount with respect to the first equivalent standard currency amount of the first transaction record is a third comparison result; the third comparison result is the same as the first comparison result. The method of claim 5, the splitting the first transaction record in the third accounting entry in the second entry set using the split base amount, specifically including: For any row of the first transaction record, the split basic amount is used to split the first transaction record into a second transaction record and at least one third transaction record; the initial amount of the third transaction record is The split basic amount; the initial amount of the second transaction record is the difference between the sum of the foreign currency amount of the first transaction record and the initial amount of all the third transaction records. The method of claim 5, further comprising: Determine the difference between the total amount of the first actual standard currency and the total amount of the first theoretical standard currency; Determine the number Y of the minimum counting unit of the preset standard currency included in the difference; where Y is a positive integer; The splitting the basic amount to split the first transaction record in the third accounting entry in the second entry set to obtain the third entry set specifically includes: The first transaction record on line Y is split using the split base amount to obtain the third set of entries. The method of claim 5, further comprising: Obtaining the absolute value of the first lost amount of each second accounting entry in the second entry set; Sorting the second accounting entries according to the absolute value of the first lost amount from large to small; Determine any one of the second N accounting entries with the largest absolute value of the first lost amount as the third N accounting entry, where N is a positive integer. The method of claim 5, further comprising: Obtain the absolute value of the second lost amount of each fourth transaction record in the third accounting entry; Sorting the fourth transaction records according to the absolute value of the second lost amount from large to small; Any one of the fourth transaction records with a large absolute value of the second lost amount in the previous M lines is determined as the first transaction record, where M is a positive integer. A device for adjusting the accounting difference in foreign currency accounting, including: The first obtaining module is used to obtain the total amount of the first theoretical standard currency of the first entry set; the first accounting entry in the first entry set is the same accounting entry as a specified accounting symbol; A second obtaining module, configured to obtain the total amount of the first actual standard currency of the first entry set; A first comparison module for comparing the total amount of the first actual standard currency with the total amount of the first theoretical standard currency to obtain the total amount of the first actual standard currency relative to the total of the first theoretical standard currency The first comparison result of the amount; the first comparison result includes greater than or less than; A second entry set determination module, configured to determine a second entry set from the first entry set based on the first comparison result; the second accounting entry in the second entry set The comparison result of the second actual standard currency total amount with respect to the first equivalent standard currency total amount of the second accounting entry is the second comparison result; the second comparison result is the same as the first comparison result; The splitting module is used to split the second entry set by using the split base amount to obtain a third entry set; the split base amount is the minimum count unit of the amount of the standard currency obtained by foreign currency conversion is less than The foreign currency amount of the minimum counting unit of the standard currency is preset, and the split base amount is less than the foreign currency amount of any row of transaction records in the second entry set; the total foreign currency amount of the third entry set and the first The total foreign currency amount of one entry set is equal, and the third actual standard currency total amount of the third entry set is equal to the third theoretical standard currency total amount of the third entry set. The apparatus of claim 10, the second entry set determination module, specifically comprising: The first determination unit of the second entry set is used to add the first entry set to the first entry set when the first comparison result indicates that the total amount of the first actual standard currency is greater than the total amount of the first theoretical standard currency An accounting entry where the total amount of the second actual standard currency is greater than the total amount of the first equivalent local currency is determined as the second accounting entry, and the second set of entries is obtained. The apparatus of claim 10, the second entry set determination module, specifically comprising: A second determination unit for the second entry set is used to store the first entry set when the first comparison result indicates that the total amount of the first actual standard currency is greater than the total amount of the first theoretical standard currency An accounting entry where the total amount of the second actual standard currency is greater than the total amount of the first equivalent local currency is determined as the second accounting entry, and the second set of entries is obtained. The apparatus of claim 10, the splitting module specifically comprises: A splitting unit, configured to split the first transaction record in the third accounting entry in the second entry set using the split base amount to obtain the third entry set; the first transaction A comparison result of the recorded first actual standard currency amount with respect to the first equivalent standard currency amount of the first transaction record is a third comparison result; the third comparison result is the same as the first comparison result. The apparatus of claim 13, the splitting unit specifically comprising: A first splitting subunit, used to split the first transaction record into a row of second transaction records and at least one row of third transaction records using the split basic amount for any row of the first transaction records; The initial amount of the third transaction record is the split basic amount; the initial amount of the second transaction record is the difference between the sum of the foreign currency amount of the first transaction record and the initial amount of all the third transaction records . The apparatus of claim 13, further comprising: The difference determination module is used to determine the difference between the total amount of the first actual standard currency and the total amount of the first theoretical standard currency; The module for determining the number of preset minimum units of counting of the functional currency included in the difference is used to determine the number Y of the minimum counting units of the predetermined functional currency included in the difference; The splitting unit specifically includes: The second splitting subunit is used to split the first transaction record in line Y by using the split base amount to obtain the third set of entries. The apparatus of claim 13, further comprising: A third obtaining module, configured to obtain the absolute value of the first lost amount of each second accounting entry in the second entry set; A first sorting module, configured to sort the second accounting entries according to the absolute value of the first lost amount from largest to smallest; The third accounting entry determination module is used to determine any one of the second N accounting entries with the largest absolute value of the first N lost amounts as the third accounting entry, where N is Positive integer. The apparatus of claim 13, further comprising: A fourth obtaining module, configured to obtain the absolute value of the second lost amount of each fourth transaction record in the third accounting entry; A second sorting module, used to sort the fourth transaction records according to the absolute value of the second lost amount from largest to smallest; The first transaction record determination module is configured to determine any one of the fourth transaction records with a large absolute value of the second lost amount in the previous M lines as the first transaction record, where M is a positive integer. A device for adjusting the accounting tail difference in foreign currency accounting, including: At least one processor; and, A memory communicatively connected to the at least one processor; wherein, The memory stores instructions executable by the at least one processor, and the instructions are executed by the at least one processor to enable the at least one processor to: Obtain the total amount of the first theoretical standard currency of the first entry set; the first accounting entry in the first entry set is the same accounting entry as a specified accounting symbol; Obtain the total amount of the first actual standard currency of the first entry set; Comparing the total amount of the first actual standard currency with the total amount of the first theoretical standard currency to obtain a first comparison result of the total amount of the first actual standard currency relative to the total amount of the first theoretical standard currency; The first comparison result includes greater than or less than; Based on the first comparison result, a second entry set is determined from the first entry set; the second actual standard currency total amount of the second accounting entry in the second entry set is relative to all The comparison result of the first equivalent currency in the second accounting entry is the second comparison result; the second comparison result is the same as the first comparison result; The second entry set is split by using the split base amount to obtain a third entry set; the split base amount is the minimum count unit of the amount of the standard currency obtained by foreign currency conversion is less than the preset minimum count of the standard currency The foreign currency amount of the unit, and the split base amount is less than the foreign currency amount of any row of transaction records in the second entry set; the total foreign currency amount of the third entry set and the foreign currency of the first entry set The total amount is equal, the total amount of the third actual standard currency of the third entry set is equal to the total amount of the third theoretical standard currency of the third entry set.

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