The reason why the virtual card number of Bank of Communications is inconsistent with the physical card number is that the two cards are two card numbers. When the virtual card is processed, the bank will not issue the card, but only give the user an account. When handling a physical card, the bank will give the card. The account numbers of the two cards are different, and so are the co-branded card numbers. Therefore, the reason why the virtual card of Bank of Communications is inconsistent with the physical card number is that the two cards are two card numbers.