使用 beancount 表示肖星《财务分析与决策课程》 第三章中提及的例子

accounting-ch3.beancount

; 肖星 - 《财务分析与决策课程》
; <https://open.163.com/newview/movie/free?pid=MDPKDHH4O&mid=MDR7K8231>
; 3.1企业设立、筹建中的经济活动与财务报表
; ~
; 3.6所得税、利润、利润分配与财务报表

option "title" "模拟公司"

option "operating_currency" "CNY"


2000-01-01 open Assets:1Cash
2000-01-01 open Assets:FixedAssets
  name: "固定资产"
2000-01-01 open Assets:IntangbleAssets
  name: "无形资产"
2000-01-01 open Assets:4Inventory
  name: "存货"
2000-01-01 open Assets:4Inventory:FinishedGoods
  name: "产成品"
2000-01-01 open Assets:4Inventory:WorkingInProgress 
  name: "在产品"
2000-01-01 open Assets:4Inventory:RawMaterials
  name: "原材料"
2000-01-01 open Assets:2AccountsReceivable
  name: "应收账款"
2000-01-01 open Assets:3OtherReceivables:PrepaidAccounts
  name: "预付账款"

2000-01-01 open Liabilities:1ShortTermBorrowing
  name: "短期借款"
2000-01-01 open Liabilities:2AccountsPayable
  name: "应付账款"

2000-01-01 open Expenses:1OperatingCost
  name: "生产成本"
2000-01-01 open Expenses:ManufacturingCost:RawMaterials
  name: "原材料成本"
2000-01-01 open Expenses:ManufacturingCost:Labor
  name: "人力成本"
2000-01-01 open Expenses:ManufacturingCost:ManufactoringOverhead
  name: "生成成本"
  desc: "水电煤设备折旧"
2000-01-01 open Expenses:2OperatingExpenses:Sales
  name: "销售费用"
2000-01-01 open Expenses:3Administration
  name: "管理费用"
2000-01-01 open Expenses:3Administration:Research
  name: "研发费用"
2000-01-01 open Expenses:4Financial
  name: "财务费用"
2000-01-01 open Expenses:IncomeTax
  name: "所得税费用"

2000-01-01 open Equity:CapitalStock
  name: "股本"
2000-01-01 open Equity:RetainedEarnings
  name: "未分配利润"
2000-01-01 open Equity:Earnings:Current
2000-01-01 open Equity:CashDividends
  name: "现金股利"
2000-01-01 open Equity:ProfitDistribution
  name: "利润分配"

2000-01-01 open Income:SalesRevenue
  name: "销售所得"


2000-01-01 * "公司设立 3200" #cf-financing ; 融资现金流
	Assets:1Cash 3200.00 CNY
	Equity:CapitalStock                        -3200.00 CNY

2000-01-02 * "问银行借5100" #cf-financing
	Assets:1Cash                                5100.00 CNY
  Liabilities:1ShortTermBorrowing            -5100.00 CNY

2000-01-03 * "购置固定资产" #cf-investment ; 投资现金流
  Assets:1Cash                               -5700.00 CNY
  Assets:FixedAssets

2000-01-04 * "购置土地使用权" #cf-investment
  Assets:1Cash                                -150.00 CNY
  Assets:IntangbleAssets

2000-01-05 * "采购2400万原材料，1600万现金，其余下一年度分期支付" #cf-operation ; 运营现金流
  Assets:1Cash                               -1600.00 CNY
  Assets:4Inventory:RawMaterials              2400.00 CNY
  Liabilities:2AccountsPayable                -800.00 CNY

2000-01-06 * "用完2400万原材料，发生人工和其他支出1200万现金支付，总共生成成本3600万" #cf-operation
  Assets:4Inventory:RawMaterials             -2400.00 CNY
  Assets:1Cash                               -1200.00 CNY
  Assets:4Inventory:FinishedGoods

2000-01-07 * "销售4300万的货，成本3100万" #cf-operation
  Income:SalesRevenue                        -4300.00 CNY
  Assets:1Cash                                3000.00 CNY
  Assets:2AccountsReceivable                  1300.00 CNY
  Assets:4Inventory:FinishedGoods            -3100.00 CNY
  Expenses:1OperatingCost                     3100.00 CNY

2000-01-08 * "预付明年的货款" #cf-operation
  Assets:1Cash                                -150.00 CNY
  Assets:3OtherReceivables:PrepaidAccounts

2000-01-09 * "支付销售/管理开支" #cf-operation
  Assets:1Cash                                -400.00 CNY
  Expenses:2OperatingExpenses:Sales            250.00 CNY ; 销售人员工资
  Expenses:3Administration                     150.00 CNY ; 管理人员工资

2000-01-10 * "研发投入 (内部研究作为费用， 外购研究成果或开发可以作为无形资产)" #cf-operation
  Assets:1Cash                                 -50.00 CNY
  Expenses:3Administration:Research             50.00 CNY

2000-01-11 * "支付银行利息130万" #cf-financing
  Assets:1Cash                                -130.00 CNY
  Expenses:4Financial

2000-01-12 * "所得税支出100万" #cf-operation
  Assets:1Cash                                -100.00 CNY
  Expenses:IncomeTax

; 截至目前 净利润 520 万

2000-01-14 * "现金股利100万" #cf-financing
  Assets:1Cash                                -100.00 CNY
  Equity:CashDividends                         100.00 CNY ; A
  ;
  Equity:Earnings:Current                      520.00 CNY
  Equity:ProfitDistribution                   -100.00 CNY ; B, A和B 抵消
  Equity:RetainedEarnings                     -420.00 CNY