修复提交借还单异常问题

cost-service/src/main/java/com/blt/other/module/cost/service/impl/costplan/AbstractCostPlanService.java

@@ -138,8 +138,10 @@ public abstract class AbstractCostPlanService implements CostPlanService {
             costPlanDomain.setTypeId(costTypeDomain.getId());
             costPlanDomain.setTypeNo(costTypeDomain.getTypeNo());
             costPlanDomain.setTypeName(costTypeDomain.getTypeName());
-            costPlanDomain.setAccountingSubjectId(accountingSubject.getId());
-            costPlanDomain.setAccountingSubjectName(accountingSubject.getName());
+            if (accountingSubject != null) {
+                costPlanDomain.setAccountingSubjectId(accountingSubject.getId());
+                costPlanDomain.setAccountingSubjectName(accountingSubject.getName());
+            }
         }
 
     }