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GLM 5.2的准确率几乎与人类记账员相当

2026-07-10 hackernews

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GLM 5.2 is nearly as accurate as a human book keeper

GLM 5.2的准确率几乎与人类记账员相当

HN Points: 157 / 93 comments | Author: adamkurkiewicz | HN Discussion: item?id=48850414 | Source: toot-books.pages.dev

Original Article

We evaluated the performance of GLM 5.2, an open weights AI model, on the task of quarterly value-added tax (VAT) return preparation for a small UK business. Preparing a VAT return is a typical compliance task for a small/medium-sized UK business (SME). VAT registered businesses in the UK must prepare the VAT return every quarter. For SMEs, VAT returns are typically prepared by an external accounting firm. A typical fee for this service is ~750–2,100 GBP/quarter (1,000–2,800 USD/quarter). The statutory requirement is to file the VAT return submission within 5 weeks from the end of the quarter. Late submissions incur substantial penalties.

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