试算平衡表编制

def solve(accounts_data):
    debit_total = sum(a["借方发生额"] for a in accounts_data)
    credit_total = sum(a["贷方发生额"] for a in accounts_data)
    is_balanced = abs(debit_total - credit_total) < 0.01
    return {"借方发生额合计": debit_total, "贷方发生额合计": credit_total, "是否平衡": is_balanced}