What does it mean for rural commercial banks to send payment SMS (account cancellation)?

It means that in the same accounting year, in the process of handling or checking accounting treatment, it is found that an accounting entry in the processed business needs to be corrected because of improper handling. In order to maintain the integrity of account reconciliation, the accounting entry is corrected and flushed back to red, and then the correct accounting treatment is carried out again.

To achieve balance "to achieve balance" means to make the same record in red, which means that it is reduced and the positive and negative cancel out, so it is "to achieve balance". You can also do the original entry once in the opposite direction, which is also the role of "offset".

In the debit and credit bookkeeping method, because the borrower or lender records more amount, it can be corrected by recording another amount in the same direction with a red pen.