假设有如下操作
- 借 10K CNY 贷 10K CNY (0.05%利, 结算不计小数)
- 支 2K CNY 租金
- 以 100 CNY 购入货物 * 50
- 以 150 CNY 购入货物 * 50
- 以 200 CNY 出售货物 * 30
- 以 180 CNY 出售货物 * 70
- 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?