In a multiple chart of accounts, consolidation scenario, Dynamics 365 Finance provides two alternate mechanisms for defining lookup / translation values for GL main accounts.
The first option is provided on the GL main account record, where on each of the source chart of accounts, main accounts, the default destination consolidation main account can be specified, as shown in the screenshot below.
The second option is provided by additional consolidation accounts, which provides the ability to specify multiple GL main account, target consolidation account mappings against a single source GL main accounts, with each mapping being tied to a consolidation account group, which is subject to a separate setup.
Dynamics 365 Finance consolidation, main account mappings support one to one and many to one mappings, but does not support one to many mapping requirement as standard.
Financial Dimension Values
Dynamics 365 Finance consolidations also support Financial Dimension Value, consolidation mappings as standard.
Similar to GL main accounts, a group dimension value is available on each financial dimension value record to specify the target consolidation dimension value, if different.
Further information is available on the following MS Docs page …