GL冲销日记账

--日记账冲销分为 红字冲销 和 借贷相反 两种，下例为红字冲销日记账。
DECLARE
    l_request_id NUMBER;
    --等待请求字段
    l_bl_result  BOOLEAN;
    l_phase      VARCHAR2(240);
    l_status     VARCHAR2(240);
    l_dev_phase  VARCHAR2(240);
    l_dev_status VARCHAR2(240);
    l_message    VARCHAR2(240);

    l_period_status VARCHAR2(1);
    l_start_date    DATE;
    l_end_date      DATE;
    l_period_num    NUMBER;
    l_period_year   NUMBER;

    CURSOR chk_sec_header_status IS
        SELECT 1
        FROM   gl_ledgers    gl
              ,gl_je_headers gh
        WHERE  gl.ledger_id = gh.ledger_id
        AND    gh.je_header_id = 2
        AND    gl.ledger_category_code = 'PRIMARY'
        AND    EXISTS (SELECT 1
                FROM   gl_je_headers gh1
                      ,gl_ledgers    gl1
                WHERE  gh1.parent_je_header_id = gh.je_header_id
                AND    gl1.ledger_id = gh1.ledger_id
                AND    gl1.ledger_category_code =