发表机构
Entendre Finance（恩滕德金融）
机构由 AI 辅助整理，请以论文原文为准。AI 中文总结
该论文提出加密会计基准（CAB），评估12个前沿与开放权重模型在重建加密资产交易完整日记账分录上的能力，发现账户选择与分录构成是主要挑战。
AI 中文摘要
我们引入了加密会计基准（Crypto Accounting Bench，CAB），这是一个用于评估前沿与开放权重语言模型能否重建组织为加密资产交易实际记录的完整日记账分录的基准。CAB包含来自7个匿名化组织的118个评估任务。每个任务结合了交易机制、资产数量和基础货币价值、钱包与法律实体背景、交易对手证据、相关交易分支、重复性、税务批次证据以及组织的完整会计科目表。目标是得到一个平衡的结构化分录，包含每个必需的账户、借贷方向、金额、货币和全精度的资产数量。我们评估了12个模型，涵盖专有前沿系统和开放权重版本，每个任务进行3次独立尝试，产生了4,248条轨迹。我们报告3个指标：平均得分（Mean Score）、最佳三次得分（Best@3）和通过三次得分（Pass@3）。Pass@3是指3次尝试中至少有一次满足所有评分标准和要求门槛的任务比例。领先模型达到77.43%的平均得分，而最佳Pass@3为56.78%。从每个任务的最佳三次尝试中读取并跨12个模型进行宏平均的确定性诊断显示，基础金额一致性（97.8%）高于决策账户准确性（56.3%）。结合失败分析，这些结果确定了账户选择和完整分录构成是CAB上的主要剩余挑战。
英文摘要
We introduce Crypto Accounting Bench (CAB), a benchmark for assessing whether frontier and open-weight language models can reconstruct the complete journal entry that an organization actually posted for a crypto-asset transaction. CAB contains 118 evaluation tasks drawn from 7 pseudonymized organizations. Each task combines transaction mechanics, asset quantities and base-currency values, wallet and legal-entity context, counterparty evidence, related transaction legs, recurrence, tax-lot evidence, and the organization's complete chart of accounts. The target is a balanced structured entry with every required account, side, amount, currency, and full-precision asset quantity. We evaluate 12 models spanning proprietary frontier systems and open-weight releases over 3 independent attempts per task, producing 4,248 trajectories. We report 3 metrics: Mean Score, Best@3, and Pass@3. Pass@3 is the fraction of tasks with at least 1 of 3 attempts that satisfies every rubric criterion and required gate. The leading model reaches 77.43% Mean Score, while the best Pass@3 is 56.78%. Deterministic diagnostics, read from each task's best of 3 attempts and macro-averaged across the 12 models, show higher base-amount agreement (97.8%) than deciding-account accuracy (56.3%). Together with the failure analysis, these results identify account selection and complete-entry composition as the main remaining challenges on CAB.
Comments6 pages, 8 figures, 3 tables. Dataset: https://huggingface.co/datasets/Entendre/Crypto-Accounting-Bench ; code and evaluation: https://github.com/EntendreFinance/crypto-accounting-benchmark
