JP2024088573A - Information Processing Method - Google Patents

Abstract

An information processing method capable of efficiently importing corporate accounting data is provided.
[Solution] When creating consolidated financial statement data based on individual accounting data, which is accounting data for a single enterprise, the computer executes the steps of: accepting the individual accounting data; outputting screen information of a registration screen that registers the account items in the accepted individual accounting data in an account conversion master that stores the correspondence between individual account items, which are account items used in the individual accounting data, and consolidated account items, which are account items used in the consolidated financial statements; and updating the account conversion master and importing the accepted individual accounting data based on information input into the registration screen.
[Selected figure] Figure 4

Description

The present invention relates to an information processing method.

Companies that submit securities reports and large companies are required by the Companies Act to prepare consolidated financial statements. In consolidated financial statements, settlements are prepared for the entire corporate group, including domestic and overseas subsidiaries and affiliated companies, and consolidated financial statements, such as balance sheets and profit and loss statements, are prepared for the entire corporate group.

The above consolidated financial statements are prepared by aggregating the individual financial statements of each company, but as a prerequisite for this aggregating process, the account items of the above individual financial statements must be unified with the consolidated account items used in the consolidated financial statements.

Therefore, a consolidated accounting system has been devised that includes a subject conversion master that links the parent company's consolidated account subjects and the individual company account subjects of the consolidated subsidiaries, and converts the individual company account subjects into consolidated account subjects based on this subject conversion master (see Patent Document 1).

JP 2021-196719 A

However, in the consolidated accounting system described in Patent Document 1, in order to import individual company journal data of consolidated subsidiaries, it is necessary to register the correspondence between the individual company account items of the individual company journal data and the consolidated account items in the account conversion master before importing the individual company journal data, and the task of registering the correspondence between a large number of individual company account items and consolidated account items in the account conversion master is a heavy burden for users.

Therefore, one object of the present invention is to provide an information processing method that can efficiently import a company's accounting data.

One aspect of the present invention is an information processing method for creating consolidated financial statement data by importing individual accounting data, which is accounting data for a single company, characterized in that the information processing method includes a computer that executes the following steps: accepting individual accounting data; outputting screen information of a registration screen that registers account items in the accepted individual accounting data in an account conversion master that stores the correspondence between individual account items, which are account items used in the individual accounting data, and consolidated account items, which are account items used in the consolidated financial statements; and updating the account conversion master and importing the accepted individual accounting data based on information input to the registration screen.

The present invention allows for efficient import of corporate accounting data.

FIG. 1 is a block diagram of a accounting processing system according to an embodiment of the present invention. FIG. 4 is a flow diagram showing the flow of a consolidated settlement sheet creation service according to the present embodiment. Schematic diagram showing a trial balance. FIG. FIG. 5 is a diagram showing a registration screen different from that shown in FIG. 4 . FIG. 13 is a flowchart of the process of importing individual accounting data. A diagram showing the individual financial statements screen before conversion. A diagram showing the individual financial statements screen after conversion. FIG. 6 is a diagram showing a registration screen different from that shown in FIGS. 4 and 5;

Below, an embodiment of the present invention will be described with reference to the drawings. In this embodiment, accounting data is a concept that includes data such as financial statement data and transaction detail data. Furthermore, financial statements is a concept that includes trial balance sheets, balance sheets, profit and loss statements, cash flow statements, etc. Furthermore, accounting data of a single company within a corporate group, such as a parent company, subsidiary companies, and affiliated companies, is referred to as individual accounting data, and financial statements of a single company are referred to as individual financial statements.

(Outline of accounting processing system configuration)
First, the configuration of the accounting processing system 1 according to the present embodiment will be described. As shown in Fig. 1, the accounting processing system 1 is a system that provides users with accounting processing services including a consolidated financial statement preparation service and a consolidated settlement sheet preparation service, and includes an accounting processing server 2 and a terminal device 5. The accounting processing server 2 and the terminal device 5 are communicatively connected via a network 6 such as the Internet, and the above-mentioned accounting processing service is provided as a so-called cloud service by users accessing the accounting processing server 2 via the Internet.

The terminal device 5 is, for example, a user terminal such as a personal computer or mobile terminal, and can access the accounting processing server 2 via a web browser or a dedicated app. The terminal device 5 is equipped with a display unit 51 such as a display, and is configured to be able to display, by accessing the accounting processing server 2, individual accounting data imported by the accounting processing server 2, consolidated financial statements, consolidated settlement statements, etc. created by the accounting processing server 2, on the screen of the display unit 51.

The accounting processing server 2 is an accounting processing system capable of creating consolidated financial statements and consolidated settlement sheets by importing the individual accounting data of each consolidated group company, and is composed of multiple or a single computer equipped with a control unit 10, a storage unit 20, and a communication unit 30. The communication unit 30 is a communication interface for performing encrypted communication with the terminal device 5 via the network 6.

The memory unit 20 stores programs executed by the control unit 10, various accounting data, etc., and is composed of RAM (Random Access Memory) and ROM (Read Only Memory), etc. The memory unit 20 includes an individual accounting data memory unit 21, a master memory unit 22, a consolidated adjustment journal entry memory unit 23, and a consolidated accounting data memory unit 24, and the individual accounting data memory unit 21 stores individual accounting data for each consolidated group company, etc.

The master storage unit 22 stores an item conversion master that records the correspondence between individual account items, which are account items used in individual accounting data, and consolidated account items used in consolidated financial statements.

The consolidated adjustment journal entry storage unit 23 stores consolidated adjustment journal entry data that stores the contents of consolidated adjustment journal entries (hereinafter also simply referred to as consolidated journal entries) made when preparing consolidated financial statements.

The consolidated accounting data storage unit 24 stores consolidated financial statement data and consolidated settlement sheet data created based on the individual accounting data and consolidated adjustment journal entry data described above.

The control unit 10 is composed of a CPU (Central Processing Unit), a GPU (Graphics Processing Unit), etc., and functions as an accounting data acquisition unit 11, a consolidated financial statement generation unit 12, a consolidated settlement sheet generation unit 13, and a screen generation unit 14 by executing programs stored in the memory unit 20.

The accounting data acquisition unit 11 is configured to acquire accounting data such as individual financial statement data of consolidated group companies. Specifically, the accounting data acquisition unit 11 accepts data such as individual accounting data input from the terminal device 5 using CSV data or the like, and stores the data in the individual accounting data storage unit 21.

The consolidated financial statement generating unit 12 and the consolidated settlement sheet generating unit 13 are configured to create consolidated financial statement data and consolidated settlement sheet data, respectively, using the individual accounting data, the item conversion master, and the consolidated adjustment journal entry data, and store them in the consolidated accounting data storage unit 24.

The screen generation unit 14 generates screen data for displaying on the display unit 51 of the terminal device 5 a registration screen 80 (see Figures 4 and 5) for registering individual account items in the item conversion master. The screen generation unit 14 also generates screen data for displaying on the display unit 51 of the terminal device 5 an individual financial statement screen (see Figures 6 and 7) generated based on the imported individual accounting data. Furthermore, the screen generation unit 14 generates screen data for displaying on the display unit 51 of the terminal device 5 a consolidated financial statement screen on which the consolidated financial statement is displayed, based on the consolidated financial statement data. In addition, the screen generation unit 14 generates screen data for displaying on the display unit 51 of the terminal device 5 a consolidated settlement screen on which the consolidated settlement sheet is displayed, based on the consolidated settlement sheet data.

The accounting processing system 1 according to this embodiment is configured in this manner, so that as shown in FIG. 2, when individual accounting data of consolidated group companies is transmitted from the terminal device 5 to the accounting processing server 2 (step S1 in FIG. 2), the control unit 10 of the accounting processing server 2 functions as an accounting data acquisition unit 11 and accepts the transmitted individual accounting data (step S2).

When the individual accounting data is received, the control unit 10 of the accounting processing server 2 executes the import of the received individual accounting data (steps S3 and S4). Note that, as will be described in detail later, in this embodiment, in the series of individual accounting data import processes, the correspondence between the individual account items of the imported individual accounting data and the consolidated account items, i.e., the registration of the individual account items in the item conversion master, is simultaneously executed.

When the import of the individual accounting data of each affiliated company is complete, the individual account items are converted to consolidated account items based on the item conversion master, and the individual financial statements generated based on these individual accounting data are added up. In addition, the accounting processing server 2 refers to the individual accounting data and performs consolidated adjustment journal entry processing to replace items that do not accurately represent the actual situation of the corporate group by simply adding up the individual financial statements with appropriate figures (S5).

Specifically, the above-mentioned consolidated adjustment journal entry processing is carried out by carrying out capital consolidation processing, internal transaction elimination processing, unrealized profit elimination processing, equity method journal entry processing, and other consolidated journal entry processing. Capital consolidation processing is a process that offsets and eliminates a parent company's investment in a subsidiary/affiliated company and the corresponding capital of the subsidiary/affiliated company. Internal transaction elimination processing is a process that offsets and eliminates transactions between consolidated group companies. Unrealized profit elimination processing is a process that eliminates unrealized profits that arise from transactions within a consolidated group company. Equity method journal entry processing is a process that increases or decreases the profit/loss recorded by the investing company and the book value of the consolidated group company's shares when an equity method affiliate earns a profit. Other consolidated journal entry processing is a consolidated adjustment journal entry processing that does not belong to any of the above-mentioned capital consolidation processing, internal transaction elimination processing, unrealized profit elimination processing, or equity method journal entry processing.

The user also checks the consolidated adjustment journal entry processing that was automatically performed on the accounting processing server 2 based on the individual accounting data, and if necessary, corrects the contents of the consolidated adjustment journal entry or inputs additional consolidated adjustment journal entries (S6).

When the consolidated adjustment journal entry processing is completed, the accounting processing server 2 creates consolidated financial statement data by reflecting the contents of the consolidated adjustment journal entry processing in the simply added individual financial statements (S7). In addition, the accounting processing server 2 creates consolidated settlement sheet data based on the individual financial statement data in which the account items have been converted to consolidated account items and the consolidated adjustment journal entry data that stores the contents of the consolidated adjustment journal entry processing (S8).

The accounting processing server 2 then creates screen data for a consolidated financial statement screen/consolidated settlement screen based on the created consolidated financial statement data/consolidated settlement sheet data, and transmits the screen data to the terminal device 5. The terminal device 5 reproduces the consolidated financial statement screen/consolidated settlement screen on the display unit 51 based on the above screen data, thereby providing the above-mentioned consolidated financial statement creation service/consolidated settlement sheet creation service to the user (S9).

(Import processing of individual accounting data)
Next, the import process (information processing method) of individual accounting data will be explained in detail. In the following explanation, a trial balance will be taken as an example of individual accounting data to explain the case where a trial balance is imported. Figure 3 shows a trial balance 70 of an overseas subsidiary, which includes information such as an account code 71, an account name 72, and an amount 73.

When the control unit 10 of the accounting processing server 2 receives the data of the trial balance 70, it functions as the screen generation unit 14 and outputs screen data for displaying the registration screen 80 shown in FIG. 4 on the display unit 51 of the terminal device 5. The registration screen 80 is a registration screen for registering the individual account items of the received trial balance 70 in the item conversion master, and is provided with display columns for the individual account item code 81, the individual account item name 82, the consolidated account item name, and the consolidated account item code 83.

The individual account item code 81 column is a column that displays the item code of the individual account item of the accepted trial balance. The individual account item name 82 column is a column that displays the name of the individual account item. Since a trial balance includes multiple individual account items, the individual account item code 81 and individual account item name 82 columns list the individual account item codes 81 and individual account item names 82 corresponding to the multiple individual account items.

The consolidated account item name and consolidated account item code 83 fields are input fields for inputting the consolidated account item name and consolidated account item code corresponding to the individual account item. In this embodiment, the item conversion master stores the correspondence between individual account items and consolidated account items as the correspondence between individual account item codes and consolidated account item codes, and for individual account items for which individual account item codes 81 have already been registered in the item conversion master, the input fields for consolidated account item name and consolidated account item code 83 are automatically filled in with the consolidated account item name and consolidated account item code associated in the item conversion master.

In addition, even if the individual account item code 81 is an account item that is not registered in the account conversion master, the consolidated account item and consolidated account item code that are presumed to correspond to the individual account item are entered in the input fields for the consolidated account item name and consolidated account item code 83.

More specifically, the control unit 10 of the accounting processing server 2 uses a trained model obtained by machine learning a character string and a consolidated account item that is assigned as a correct label to the character string to estimate a consolidated account item that corresponds to an individual account item, and displays the estimated consolidated account item name and consolidated account item code in the column for the consolidated account item name and consolidated account item code 83.

Note that even if the individual account item name is in a language (second language) different from the language of the string used to train the trained model, the control unit 10 can estimate the corresponding consolidated account item by machine translating the individual account item name into the language (first language) used to train the trained model and applying the trained model to this translation result. Note that the prediction of the consolidated account item is not limited to machine learning, and the consolidated account item may be estimated based on predetermined rules. For example, the consolidated account item may be estimated based on partial matches of words of the individual account items.

The registration screen 80 also has a check box 84 for reversing the debit/credit balance and a display field for status 85. The check box 84 for reversing the debit/credit balance of individual account items, and when the check box is checked, the registration of the debit/credit balance of the individual account item is reversed.

The status 85 column displays whether an individual account item is an account item that has already been registered in the item conversion master, or an account item that has not been registered in the item conversion master. Specifically, in the case of this embodiment, a "+ Add" icon is displayed for individual account items that are newly registered in the item conversion master. Note that, as shown in Figure 5, which shows the registration screen 80 when individual accounting data different from that in Figure 4 is imported, no icon is displayed for individual account items that have already been registered in the item conversion master.

In addition, the registration screen 80 is configured to highlight individual account items that are not registered in the subject conversion master in a predetermined color. Specifically, in the registration screen 80 shown in FIG. 4, all of the displayed individual account items are new individual account items that are not registered in the subject conversion master, so they are highlighted in orange and a "+Add" icon is displayed for all individual account items. Also, in the example of FIG. 5, "petty cash" is an individual account item that is not registered in the subject conversion master, so it is highlighted in orange, while the other individual account items are individual account items that are registered in the subject conversion master, so they are not highlighted at all and the "+Add" icon is not displayed.

In this way, in the registration screen 80 according to this embodiment, the display mode of individual account items not registered in the subject conversion master is different from the display mode of individual account items registered in the subject conversion master, so that it is easy to know which individual account items among the multiple individual account items are to be newly registered in the subject conversion master. Note that the display mode of individual account items not registered in the subject conversion master may be any mode that is distinguishable by the user, such as, for example, using a different text color from individual account items already registered in the subject conversion master, in addition to the above-mentioned highlighting.

Furthermore, the registration screen 80 has a check box 86 for "Show only additions and changes." This check box 86 for "Show only additions and changes" is a check box for switching the display of the registration screen 80, and when the user checks this check box, only individual account items that have been added or changed, that is, only individual account items that are not registered in the item conversion master, are displayed on the registration screen 80.

As configured in this manner, when the user operates the file selection button 88 to input the trial balance 70 into the accounting processing server 2 (step S10 in FIG. 6), the control unit 10 of the accounting processing server 2 generates and outputs screen information for the registration screen 80, and displays the registration screen 80 in the display area to the right of the file selection button 88 (S20 in FIG. 6).

On the registration screen 80, as described above, among the multiple individual account items included in the trial balance 70, individual account items that are not registered in the item conversion master are highlighted and displayed with an "+Add" icon, and the user checks whether the consolidated account item names and consolidated account item codes 83 suggested by the control unit 10 are correct for these newly registered individual account items (No in S30 of FIG. 6). At this time, the user may check the check box 86 to display only the newly registered individual accounts on the registration screen 80.

If the confirmation shows that the consolidated account items displayed in the input fields for consolidated account item name and consolidated account item code 83 are incorrect, the user reselects the correct consolidated account item from the pull-down menu in the input field. Then, once the correspondence between the newly registered individual account items and the consolidated account items has been checked, the correspondence between the individual account items already registered in the item conversion master and the consolidated account items is also checked. Then, once the above checks have been completed for all individual account items, the user clicks the "Import" button 87 (Yes in step S30 in Figure 6).

When the "Import" button 87, which is the button to execute the import of trial balance data (individual accounting data), is clicked, the information entered on the registration screen 80 is imported into the accounting processing server 2, the contents of the item conversion master are updated, and individual account items are converted to consolidated account items based on the updated item conversion master, and the import of the trial balance data is executed (step S40 in FIG. 6).

In this manner, in this embodiment, after the trial balance data is accepted, the registration screen 80 is displayed and the item conversion master is updated before the import of the trial balance data is completed. Therefore, the item conversion master update process can be performed simultaneously during the series of processes for importing the trial balance data, and the user can complete the import of the trial balance data without having to perform the troublesome task of updating the item conversion master in advance.

In the above embodiment, an example is described in which only account items that are not registered in the item conversion master are narrowed down from among the account items of the received individual accounting data. However, for example, the registration screen 80 may be configured so that account items that are not registered in the item conversion master can be sorted so that they can be displayed higher than account items that are already registered in the item conversion master. In addition, the registration screen may be configured to select the individual account item data to be imported.

For example, a general-purpose large-scale language model (natural language generation model, for example, an embedded expression generation model, embedding model) provided by OpenAI may be used to estimate the consolidated account item that corresponds to an unknown individual account item that is not registered in the account conversion master. In this case, the language of the input individual account item input to the AI is not bound to a specific language and any language can be used, and the corresponding consolidated account item can be directly estimated from the description of the individual account item in any language without going through machine translation as described above.

For example, in a case where the account conversion master stores the names of consolidated account items in Japanese (first language) and English (second language different from the first language), an example of using an embedded expression generation model to estimate consolidated account items corresponding to unknown individual account items written in Vietnamese (third language different from both the first language and the second language) is described below with reference to Figure 9.

In this example, the control unit 10 first performs a code search and an account name search, and if the corresponding consolidated account item cannot be identified even after performing the code search and account name search, it estimates the corresponding consolidated account item using the embedded expression generation model. Specifically, when identifying the account name of a consolidated account item corresponding to an individual account item, the control unit 10 first searches the account conversion master to see if the code of the individual account item is registered in correspondence with the code of the consolidated account item, as described above (code search). Then, if the code is registered, the consolidated account item having the code corresponding to the code is identified as the corresponding consolidated account item, and is displayed in the input field for the consolidated account item name and consolidated account item code 83.

If the corresponding consolidated account item name cannot be identified by the code search, the control unit 10 performs an item name search to search for consolidated account item names that are the same as or similar to the item name of the individual account item. More specifically, in this example, the control unit 10 first determines whether the item name of the individual account item is in Japanese, and if it is in Japanese, searches for Japanese consolidated account item names registered in the item conversion master that are the same as or similar to the item name of the target individual account item. Then, if an identical or similar consolidated account item name is found, the item name of the consolidated account item is displayed in the input field for consolidated account item name and consolidated account item code 83.

If the individual account item name is not in Japanese, the control unit 10 then determines whether the item name of the target individual account item is in English, and if so, searches to see whether the same or similar English consolidated account item name is registered in the item conversion master. If an identical or similar consolidated account item name is found, the consolidated account item is identified as the corresponding consolidated account item and displayed in the input field for consolidated account item name and consolidated account item code 83.

If the corresponding consolidated account item cannot be identified even after performing the above code search and account name search, the control unit 10 estimates the consolidated account item using the embedded expression generation model as described above. For example, in the case of an individual account item whose individual account item code 81 in FIG. 9 is "64272V", the above individual account item code "64272V" is an unknown code that is not registered in the account conversion master, so the above code search cannot identify the corresponding consolidated account item, and since the account name of the individual account item is written in Indonesian, the corresponding consolidated account item cannot be identified even by the account name search. For this reason, the corresponding consolidated account item is estimated using the embedded expression generation model.

Specifically, the control unit 10 sends a prompt to the embedded expression generation model requesting it to estimate the consolidated account item corresponding to the individual account item of "64272V" from among the consolidated account items registered in the item conversion master. More specifically, the control unit 10 sends a prompt to the embedded expression generation model requesting it to extract a consolidated account item with an account name that is highly similar to the account item name of the target individual account item from among the consolidated account items registered in the item conversion master.

When the above prompt is received, the embedded expression generation model calculates the similarity of the item name of each consolidated account item in the item conversion master to the item name of the individual account item "64272V", and communicates the top consolidated account item names from among them (the top three consolidated account item names in this example) to the control unit 10. The control unit 10 then suggests the most similar consolidated account item name and its consolidated account item code from among the top three consolidated account items with the highest similarity into the input field for consolidated account item name and consolidated account item code 83.

In the case of the individual account item "64272V", the consolidated account item with the highest similarity was "Utilities", so in FIG. 9, the consolidated account item name and consolidated account item code of "Utilities" are displayed in the input field. Note that the consolidated account item estimated by the embedded representation generation model is displayed on the registration screen 80 with a highlight and an "+Add" icon 800, allowing the user to easily check whether the suggested consolidated account item name and consolidated account item code 83 are correct.

When the user clicks on the "+Add" icon 800, a dialog 810 is displayed for modifying the suggested consolidated account item name and consolidated account item code 83. In this dialog 810, the top three consolidated account items that the embedded expression generation model has determined to have a high degree of similarity are suggested in a suggestion display area 812, and the corresponding consolidated account item can be selected from among the multiple suggested consolidated account items with high similarity. The dialog 810 also has a search bar 811, which can be used to search for consolidated account items in the item conversion master.

In this way, by using a generative AI tool for natural language such as an embedded expression generation model to estimate consolidated account items that correspond to individual account items, it is possible to estimate corresponding consolidated account items with high accuracy and efficiency, regardless of the language of the individual account items, and perform account conversion. In addition, because item estimation using the embedded expression generation model is performed only when item conversion cannot be performed using code search and account name search, tokens between the embedded expression generation model and the embedded expression generation model can be reduced, thereby reducing the cost of using the embedded expression generation model.

(Calculation method for foreign currency translation adjustments)
Next, a calculation method (information processing method) of the foreign currency translation adjustment account of the individual financial statement (balance sheet) will be described. When the import of the trial balance data is completed, the control unit 10 of the accounting processing server 2 generates individual financial statement screen data based on the imported trial balance data, and displays the individual financial statement screen 90 on the display unit 51 of the terminal device 5. The individual financial statement screen 90 is a screen that displays the individual financial statement generated based on the imported individual accounting data (for example, the above-mentioned trial balance data in this embodiment), and as shown in FIG. 7, three icons 91, 92, and 93 labeled "trial balance", "balance sheet", and "income statement" are arranged at the upper left corner of the screen, and the individual financial statement displayed on the individual financial statement screen 90 can be switched between "trial balance", "balance sheet", and "income statement" by clicking each icon.

More specifically, in the example of FIG. 7, of the icons 91, 92, and 93, icon 92 displaying "Balance Sheet" has been selected, and a balance sheet (balance sheet data) created from the imported trial balance data is displayed on the individual financial statement screen 90. In addition, icons 94 and 95 labeled "Before conversion" and "After conversion" are displayed below the icons 91, 92, and 93 in the column direction.

If the imported asset balance data is trial balance data for an overseas company, such as an overseas subsidiary, the trial balance data is accounting data in the local currency of the overseas subsidiary. If this local currency is different from the currency used in the consolidated financial statements, the individual financial statement data in the local currency generated based on the trial balance in the local currency must be converted to the currency used in the consolidated financial statements.

On the individual financial statements screen 90, when the icon 94 labeled "Before conversion" is clicked, the individual financial statements before the exchange rate conversion are displayed on the screen, and when the icon 95 labeled "After conversion" is clicked, the individual financial statements after the exchange rate conversion are displayed on the screen. In the example of FIG. 7, the individual financial statements of a US overseas subsidiary are displayed, so the local currency is the US dollar (USD) and the currency used in the consolidated financial statements is the Japanese yen (JPY). In the example of FIG. 7, the "Before conversion" icon 94 is clicked, so a balance sheet in US dollars (an example of balance sheet data in the first currency) is displayed on the screen 90.

Furthermore, on the individual financial statement screen 90, to the right of the rows of icons 94 and 95, the rate 98 used for the above-mentioned exchange conversion is displayed, and two different rates, AR and CR, are displayed. Here, AR (Average Rate) means the average exchange rate during the period, meaning the average rate for the period. Also, CR (Current Rate) means the exchange rate at the time of settlement, meaning the exchange rate at the end of the period/at the time of settlement.

Area 96 below icons 94 and 95 is an area that displays totals by subject classification, and area 97 to the right of area 96 across the dividing line is an area that displays financial data related to individual financial statements. Area 96 displays items such as debit/credit, assets, liabilities, and net assets. In the following explanation, assets are also referred to as debits, and liabilities and net assets are also referred to as credits.

Figure 8 shows an individual financial statements screen 90 in which an icon 95 is clicked to display a post-currency conversion balance sheet (an example of balance sheet data in a second currency). Accounting standards stipulate that accounts included in the assets and liabilities sections of the balance sheet are converted to yen at the settlement exchange rate CR, and accounts included in net assets are converted at the average exchange rate for the period AR or the exchange rate at the time of acquisition or transaction (Historical Rate, HR).

As mentioned above, "assets" are items on the debit side of the balance sheet, while net assets are items on the credit side of the balance sheet, so when the above-mentioned exchange conversion is performed, the exchange rate differs for at least some of the account items on the debit and credit sides of the balance sheet. And because this difference in exchange rate creates a difference between the debit and credit sides of the balance sheet after conversion, this difference is adjusted using the foreign currency translation adjustment account.

Conventional accounting systems are built on the premise that the balance sheet before exchange conversion has a deficit of "0", so the amount of the foreign currency translation adjustment account is calculated as the deficit in the balance sheet after exchange conversion = foreign currency translation adjustment account. However, when the foreign currency translation adjustment account is calculated in this way, for example, as shown in Figure 7, even if the balance sheet before exchange conversion has a deficit of 10,000 USD, the deficit that is inherent in the balance sheet after exchange conversion is included in the foreign currency translation adjustment account, resulting in a deficit of zero.

Therefore, in this embodiment, the control unit 10 of the accounting processing server 2 converts account items classified as assets, liabilities, and credits on the balance sheet at the settlement exchange rate CR, and converts account items classified as net assets on the balance sheet at the average exchange rate for the period AR.

The control unit 10 of the accounting processing server 2 also converts the unconverted balance sheet difference (10,000 USD in Figure 7) at the settlement exchange rate CR to obtain the converted balance difference. The value obtained by subtracting the converted balance difference from the difference between the debit and credit sides of the balance sheet after exchange rate conversion is set as the foreign currency translation adjustment account 100 (-2,809,241 JPY in Figure 8).

Because the foreign currency translation adjustment account is calculated in this manner, the balance in area 96 on the individual financial statement screen 90 shown in Figure 8 is displayed as 1,389,500 JPY (10,000 USD * 138.95). In area 97, for each account item, a column for the conversion category showing the conversion rate, a column for the pre-conversion amount, and a column for the post-conversion amount are displayed in a row direction, and for the foreign currency translation adjustment account 100 item, the column for the conversion category is "CR," the column for the pre-conversion amount is "0," and the column for the post-conversion amount is "-2,809,241."

As explained above, in this embodiment, the balance sheet after exchange conversion calculates the difference between the debit and credit and the foreign currency translation adjustment account separately, so that it is easy to determine whether or not there is a difference by looking at the balance sheet after exchange conversion.

In addition, in the individual financial statement screen 90, area 97 displays accounting data by account item related to the balance sheet, and area 96 displays values calculated based on the above accounting data by the item classification unit (account item classification unit) used in the balance sheet. Since area 96 is provided independently from area 97, the user can check the values displayed by item classification unit simply by checking area 96 on the left side of the row. This makes it possible to get an idea of which item classification of the balance sheet data is likely to have a problem. In particular, area 96 has a column for the balance difference, which is likely to be checked first, at the top, so the user can easily access important information. In addition, area 97 on the right side of the row displays detailed accounting data by account item, and it is possible to narrow down or sort the account items displayed in area 97 by the item classification unit of area 96, so that the user can easily check the problem in the accounting data even if there is a problem with the numerical value.

Furthermore, area 97 has a column for displaying foreign currency translation adjustment account 100, so the user can check the amount of foreign currency translation adjustment account 100 by checking this column. Also, by providing icons 94 and 95 on screen 90, the displayed balance sheet data can be switched between before and after the exchange conversion, so that the user can check the balance sheet data before and after the exchange conversion.

<Summary>
(Method 1)
An information processing method for creating consolidated financial statement data by importing individual accounting data, which is accounting data for a single company, comprising:
receiving individual accounting data;
outputting screen information of a registration screen for registering the account items in the received individual accounting data in an item conversion master that stores the correspondence between individual account items, which are account items used in the individual accounting data, and consolidated account items, which are account items used in the consolidated financial statements;
updating the item conversion master and importing the received individual accounting data based on the input information on the registration screen;
23. An information processing method comprising:

In this way, by displaying the above registration screen during the process of importing individual accounting data, there is no need to register the individual account items contained in the individual accounting data in the item conversion master in advance. This allows the user to import the individual accounting data and update/maintain the item conversion master at the same time, allowing the user to import individual accounting data efficiently.

(Method 2)
The computer receives trial balance data including account code, account name, and amount as the individual accounting data.
2. The information processing method according to claim 1,

By importing trial balance data as individual accounting data, you can import all the accounting data required to create consolidated financial statements in one go.

(Method 3)
The computer creates the screen information so that, on the registration screen, only account items that are not registered in the item conversion master can be displayed among the account items of the received individual accounting data, and/or so that account items that are not registered in the item conversion master can be displayed higher than account items that are already registered in the item conversion master among the account items of the received individual accounting data.
3. The information processing method according to claim 1 or 2.

This allows users to easily understand the individual account items that are newly registered in the account conversion master, making it easier to check the correspondence with consolidated account items.

(Method 4)
The computer creates the screen information so that, among the account items of the received individual accounting data, account items that are not registered in the item conversion master and account items that have already been registered in the item conversion master are displayed in different display modes.
4. The information processing method according to any one of Methods 1 to 3.

This allows users to easily understand the individual account items that are newly registered in the account conversion master, making it easier to check the correspondence with consolidated account items.

(Method 5)
the computer outputs the screen information in response to receiving the individual accounting data from a user;
The registration screen displays a display field for the individual account items, an input field for the consolidated account items, and a button for executing import of the individual accounting data,
In the input field for the consolidated account item, one consolidated account item can be selected from a plurality of consolidated account items using a pull-down menu,
The computer, in response to an operation of an import execution button, registers the correspondence between the individual account items and the consolidated account items specified on the registration screen in the item conversion master, and executes the import of the received individual accounting data.
5. The information processing method according to any one of Methods 1 to 4.

(Method 6)
the computer uses a large-scale language model to estimate consolidated account items corresponding to account items not registered in the item conversion master among the account items of the received individual accounting data, and displays the estimated consolidated account items on the registration screen.
6. The information processing method according to any one of Methods 1 to 5.

By using a large-scale language model to estimate the consolidated account items that correspond to individual account items, it is possible to estimate the corresponding consolidated account items with high accuracy and efficiency, regardless of the language in which the individual account items are written, and perform account conversion.

(Method 7)
1. An information processing method for converting balance sheet data denominated in a first currency into balance sheet data denominated in a second currency different from the first currency, the method comprising:
a step of converting the balance difference in the balance sheet data denominated in the first currency at an exchange rate at the time of settlement to obtain the balance difference in the balance sheet data denominated in the second currency;
converting assets and liabilities of the balance sheet data denominated in the first currency into the second currency at the settlement exchange rate;
converting the net assets of the balance sheet data denominated in the first currency into the second currency at the exchange rate at the time of acquisition or transaction occurrence or the average exchange rate during the period;
calculating an amount of a foreign currency translation adjustment account by subtracting the debit/credit difference converted into the second currency from the difference between the assets converted into the second currency and the sum of the liabilities and net assets converted into the second currency;
23. An information processing method comprising:

By calculating the foreign currency translation adjustment account separately from the balance difference in this way, the balance difference is not included in the foreign currency translation adjustment account, even after exchange conversion. This allows the user to accurately grasp the balance difference in the balance sheet, even after exchange conversion. Note that in the above embodiment, the US dollar is used as the first currency and the Japanese yen as the second currency, but these currencies may be any arbitrary currency. Furthermore, although an example has been described in which the net assets in the balance sheet data are converted using the average exchange rate AR for the period, they may also be converted using the exchange rate HR at the time of acquisition or transaction depending on the content of the account item.

(Method 8)
The computer includes a step of outputting screen data for causing a display unit to display a screen displaying the balance sheet data denominated in the second currency;
The screen is provided with an area for displaying the balance denominated in the second currency.
8. The information processing method according to claim 7.

By providing a separate area for displaying the balance difference in this way, users can easily see whether there is a balance difference by looking at the balance sheet after currency conversion.

(Method 9)
the screen is provided with an area for displaying the foreign currency translation adjustment account;
9. The information processing method according to method 7 or 8.

By providing an area to display the foreign currency translation adjustment account in this way, the user can understand the foreign currency translation adjustment account.

(Method 10)
The screen is provided with an icon for switching the balance sheet data to be displayed from the balance sheet data denominated in the second currency to the balance sheet data denominated in the first currency.
10. The information processing method according to any one of methods 7 to 9.

By providing the above icon, the user can easily switch between balance sheet data in a first currency and balance sheet data in a second currency for comparison.

2: Computer (accounting processing server), 83: Input field for consolidated account items, 87: Import execution button ("Import" button)

Claims (6)

An information processing method for creating consolidated financial statement data by importing individual accounting data, which is accounting data for a single company, comprising:
receiving individual accounting data;
outputting screen information of a registration screen for registering the account items in the received individual accounting data in an item conversion master that stores the correspondence between individual account items, which are account items used in the individual accounting data, and consolidated account items, which are account items used in the consolidated financial statements;
updating the item conversion master and importing the received individual accounting data based on the input information on the registration screen;
23. An information processing method comprising: The computer receives trial balance data including account code, account name, and amount as the individual accounting data.
2. The information processing method according to claim 1, The computer creates the screen information so that, on the registration screen, only account items that are not registered in the item conversion master can be displayed among the account items of the received individual accounting data, and/or so that account items that are not registered in the item conversion master can be displayed higher than account items that are already registered in the item conversion master among the account items of the received individual accounting data.
2. The information processing method according to claim 1, The computer creates the screen information so that, among the account items of the received individual accounting data, account items that are not registered in the item conversion master and account items that have already been registered in the item conversion master are displayed in different display modes.
2. The information processing method according to claim 1, the computer outputs the screen information in response to receiving the individual accounting data from a user;
The registration screen displays a display field for the individual account items, an input field for the consolidated account items, and a button for executing import of the individual accounting data,
In the input field for the consolidated account item, one consolidated account item can be selected from a plurality of consolidated account items using a pull-down menu,
The computer, in response to an operation of an import execution button, registers the correspondence between the individual account items and the consolidated account items specified on the registration screen in the item conversion master, and executes the import of the received individual accounting data.
5. The information processing method according to claim 1, the computer uses a large-scale language model to estimate consolidated account items corresponding to account items not registered in the item conversion master among the account items of the received individual accounting data, and displays the estimated consolidated account items on the registration screen.
2. The information processing method according to claim 1,

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