理解 Beancount 中的摊销
· 阅读需 2 分钟
摊销是将支付款项分摊到多个时间段的会计处理方式。在 Beancount.io 中，你可以使用 fava.plugins.amortize_over 插件来实现这一点。
如果没有摊销，如果你想为你的汽车投保 6 个月，费用为 600 美元。你必须将其记录为特定日期的一次性费用。
2017-06-01 open Assets:Bank:Checking
2017-06-01 open Assets:Prepaid-Expenses
2017-06-01 open Expenses:Insurance:Auto
2017-06-01 * "Pay car insurance"
Assets:Bank:Checking -600.00 USD
Assets:Prepaid-Expenses
然而，通过摊销，你可以将费用分摊到六个月，只需在文件顶部添加 plugin "fava.plugins.amortize_over"，并在交易中使用 amortize_months: 6。
plugin "fava.plugins.amortize_over"
2020-06-01 open Assets:Bank:Checking
2020-06-01 open Assets:Prepaid-Expenses
2020-06-01 open Expenses:Insurance:Auto
2020-06-01 * "Amortize car insurance over six months"
amortize_months: 6
Assets:Prepaid-Expenses -600.00 USD
Expenses:Insurance:Auto
然后，在日记账中，你将看到该交易被拆分为 6 笔分录。
2020-11-01 * Amortize car insurance over six months (6/6) am
2020-10-01 * Amortize car insurance over six months (5/6) am
2020-09-01 * Amortize car insurance over six months (4/6) am
2020-08-01 * Amortize car insurance over six months (3/6) am
2020-07-01 * Amortize car insurance over six months (2/6) am
2020-06-01 * Amortize car insurance over six months (1/6) am
