科目对照关系分配报错
```xml
java.lang.NullPointerException
at com.kingdee.eas.basedata.master.account.AccountRefContrastUtil.replaceAccountViewID(AccountRefContrastUtil.java:1065)
at com.kingdee.eas.basedata.master.account.AccountRefContrastUtil.assignRef(AccountRefContrastUtil.java:1002)
at com.kingdee.eas.basedata.master.account.AccountRefContrastUtil.checkAssign(AccountRefContrastUtil.java:1822)
at com.kingdee.eas.basedata.master.account.app.AccountRefContrastControllerBean._assign(AccountRefContrastControllerBean.java:815)
```
科目对照分录表仅记录有对照的科目关系。
检查科目对照分录表，新科目字段为是否空。
删除该条记录后分配成功
```sql
-- 批量处理脏数据
-- 查看分录表脏数据
SELECT * FROM t_bd_acctrefcontrastentry where FNEWACCTID is null
-- 存在脏数据，备份sql
SELECT * into t_bd_acctrefcontrastentry_back FROM t_bd_acctrefcontrastentry
-- 删除脏数据
DELETE FROM t_bd_acctrefcontrastentry WHERE FNEWACCTID is null
```
