RRyo
V2EX  ›  问与答

Beancount 记账有办法在卖出时以均价计收入吗?

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  •   RRyo · Oct 27, 2022 · 1038 views
    This topic created in 1296 days ago, the information mentioned may be changed or developed.

    假设有如下操作

    1. 借 10K CNY 贷 10K CNY (0.05%利, 结算不计小数)
    2. 支 2K CNY 租金
    3. 以 100 CNY 购入货物 * 50
    4. 以 150 CNY 购入货物 * 50
    5. 以 200 CNY 出售货物 * 30
    6. 以 180 CNY 出售货物 * 70
    7. 还 10K CNY 借 10K CNY 贷 & 利息

    运费每次记为 200 CNY

    这么写是正确的

    1970-01-01 open Liabilities:Payable         ;借钱
    1970-01-01 open Liabilities:Bank            ;银行贷款
    1970-01-01 open Assets:Cash                 ;现金
    1970-01-01 open Assets:Tangibles            ;实体资产
    1970-01-01 open Expenses:Rent               ;仓库租金
    1970-01-01 open Expenses:Traffic            ;运输费用
    1970-01-01 open Expenses:Loan:Interest      ;利息
    1970-01-01 open Income:Trade                ;交易获利
    2000-01-01 * "借贷"
      Liabilities:Payable                                -10000 CNY
      Liabilities:Bank                                   -10000 CNY
      Assets:Cash                                         20000 CNY
    
    2000-01-02 * "租金"
      Expenses:Rent                                        2000 CNY
      Assets:Cash                                         -2000 CNY
    
    2000-01-03 * "购入"
      Expenses:Traffic                                      200 CNY
      Assets:Tangibles                                       50 STH {100 CNY}
      Assets:Cash                                         -5200 CNY
    
    2000-01-04 * "购入"
      Expenses:Traffic                                      200 CNY
      Assets:Tangibles                                       50 STH {150 CNY}
      Assets:Cash                                         -7700 CNY
    
    2000-01-05 * "卖出"
      Expenses:Traffic                                      200 CNY
      Assets:Tangibles                                      -30 STH {100 CNY} @ 200 CNY
      Income:Trade                                        -3000 CNY
      Assets:Cash                                          5800 CNY
    
    2000-01-06 * "卖出"
      Expenses:Traffic                                      200 CNY
      Assets:Tangibles                                      -70 STH {} @ 180 CNY
      Income:Trade                                        -3100 CNY
      Assets:Cash                                         12400 CNY
    
    2000-01-07 * "还"
      Assets:Cash                                        -10000 CNY
      Liabilities:Payable                                 10000 CNY
    
    2000-01-07 * "还"
      Assets:Cash                                        -10030 CNY
      Liabilities:Bank                                    10000 CNY
      Expenses:Loan:Interest                                 30 CNY
    
    
    ;断言检查对账
    2000-01-08 balance Assets:Cash                         3270 CNY
    

    但是第五天如果写成下面的格式, 就寄了

    2000-01-05 * "卖出"
      Expenses:Traffic                                      200 CNY
      Assets:Tangibles                                      -30 STH {} @ 200 CNY
      Income:Trade
      Assets:Cash                                          5800 CNY
    

    有没有语法或者插件可以实现按照当前平均持有成本出售?

    PS: 没学过会计学, 会不会是我理解有问题, 就是应该按照购入价区分来算利润呢?

    Supplement 1  ·  Oct 27, 2022

    找到了,但是没有完全找到

    开账本的时候指定"AVERAGE"可以实现, 但是这个功能当前版本没开放

    先开FIFO凑合等未来更新3.x

    Supplement 2  ·  Nov 2, 2022

    我是自用习惯希望以均值计价

    如果你是要记账报税, 请根据当地法律选择(如美国IRS就是FIFO)

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