本指南提供了适用于常见房地产投资场景的实用 Beancount 模板和真实案例。你可以复制并调整这些模板，以满足你的出租物业会计需求。
探索实时房地产示例账本：
基础设置模板
账户结构模板
; =============================================================================
; REAL ESTATE ACCOUNT SETUP TEMPLATE
; =============================================================================
; Property Asset Accounts
1970-01-01 open Assets:RealEstate:Property
1970-01-01 open Assets:RealEstate:AccumDepreciation
1970-01-01 open Assets:RealEstate:CapitalImprovements
; Bank Accounts
1970-01-01 open Assets:Bank:Checking
1970-01-01 open Assets:Bank:Savings
1970-01-01 open Assets:Bank:EscrowImpound
; Liability Accounts
1970-01-01 open Liabilities:Mortgage
1970-01-01 open Liabilities:SecurityDeposit
; Income Accounts
1970-01-01 open Income:RealEstate:Rent
1970-01-01 open Income:RealEstate:CapitalGains:LongTerm
1970-01-01 open Income:RealEstate:DepreciationRecapture
; Expense Accounts
1970-01-01 open Expenses:RealEstate:MortgageInterest
1970-01-01 open Expenses:RealEstate:LoanOrigination
1970-01-01 open Expenses:RealEstate:PropertyTax
1970-01-01 open Expenses:RealEstate:Insurance
1970-01-01 open Expenses:RealEstate:PropertyManagement
1970-01-01 open Expenses:RealEstate:Repairs
1970-01-01 open Expenses:RealEstate:Maintenance
1970-01-01 open Expenses:RealEstate:Depreciation
; Buyer-side closing costs (purchase only). There is deliberately no
; SellingCosts expense account: costs of sale reduce the amount realized
; at closing instead — see Property Sale Templates below.
1970-01-01 open Expenses:RealEstate:ClosingCosts
; Equity
1970-01-01 open Equity:Opening
; Commodity Definition
1970-01-01 commodity PROP123MAIN
name: "123 Main St, Anytown, CA 90210"
asset-class: "real-estate"
1970-01-01 commodity USD房产购买模板
首付 + 抵押贷款
; Template: Purchase property with mortgage
YYYY-MM-DD * "Escrow" "Down payment — [DOWN_PCT]% of $[PRICE]"
Assets:RealEstate:Property 1 [COMMODITY] {[PRICE] USD, YYYY-MM-DD}
Assets:Bank:Checking -[DOWN_PAYMENT] USD
Liabilities:Mortgage -[LOAN_AMOUNT] USD
; Example: $400,000 property with 20% down
2024-03-15 * "Escrow" "Down payment — 20% of $400,000"
Assets:RealEstate:Property 1 PROP123MAIN {400,000.00 USD, 2024-03-15}
Assets:Bank:Checking -80,000.00 USD
Liabilities:Mortgage -320,000.00 USD交易费用
; Template: Loan origination fee
YYYY-MM-DD * "Lender" "Loan origination fee — [PCT]% of $[LOAN]"
Expenses:RealEstate:LoanOrigination [FEE] USD
Assets:Bank:Checking -[FEE] USD
; Template: Title and escrow fees
YYYY-MM-DD * "Title company" "Title insurance, escrow fees, recording"
Expenses:RealEstate:ClosingCosts [AMOUNT] USD
Assets:Bank:Checking -[AMOUNT] USD
; Template: Property appraisal
YYYY-MM-DD * "Appraiser" "Property appraisal"
Expenses:RealEstate:ClosingCosts [AMOUNT] USD
Assets:Bank:Checking -[AMOUNT] USD
; Example: Closing costs for $320,000 loan
2024-03-15 * "Lender" "Loan origination fee — 1% of $320,000"
Expenses:RealEstate:LoanOrigination 3,200.00 USD
Assets:Bank:Checking -3,200.00 USD
2024-03-15 * "Title company" "Title insurance, escrow fees, recording"
Expenses:RealEstate:ClosingCosts 2,800.00 USD
Assets:Bank:Checking -2,800.00 USD
2024-03-15 * "Appraiser" "Property appraisal"
Expenses:RealEstate:ClosingCosts 450.00 USD
Assets:Bank:Checking -450.00 USD初始托管预缴
; Template: Initial escrow deposit at closing
YYYY-MM-DD * "Escrow" "Initial escrow impound — property tax ([N] mo) + insurance (1 yr)"
Assets:Bank:EscrowImpound [TAX_IMPOUND] USD
Expenses:RealEstate:Insurance [INSURANCE_PREPAID] USD
Assets:Bank:Checking -[TOTAL] USD
; Example: 3 months property tax + 1 year insurance
2024-03-15 * "Escrow" "Initial escrow impound — property tax (3 mo) + insurance (1 yr)"
Assets:Bank:EscrowImpound 1,250.00 USD
Expenses:RealEstate:Insurance 1,800.00 USD
Assets:Bank:Checking -3,050.00 USD抵押贷款还款模板
每月本息 + 托管
; Template: Monthly mortgage payment with escrow
; Total payment = Interest + Principal + Escrow
YYYY-MM-DD * "Bank" "Mortgage payment — [MONTH YEAR]"
Expenses:RealEstate:MortgageInterest [INTEREST] USD
Liabilities:Mortgage [PRINCIPAL] USD
Assets:Bank:EscrowImpound [ESCROW] USD
Assets:Bank:Checking -[TOTAL] USD
; Example: 30-year fixed, $320,000 at 7.0% APR
; Monthly P&I: $2,129.06, Escrow: $566.67, Total: $2,695.73
; Month 1 interest: $320,000 × 0.07 / 12 = $1,866.67
2024-04-01 * "Bank" "Mortgage payment — April 2024"
Expenses:RealEstate:MortgageInterest 1,866.67 USD
Liabilities:Mortgage 262.39 USD
Assets:Bank:EscrowImpound 566.67 USD
Assets:Bank:Checking -2,695.73 USD
; Month 2 interest: ($320,000 - $262.39) × 0.07 / 12 = $1,865.14
2024-05-01 * "Bank" "Mortgage payment — May 2024"
Expenses:RealEstate:MortgageInterest 1,865.14 USD
Liabilities:Mortgage 263.92 USD
Assets:Bank:EscrowImpound 566.67 USD
Assets:Bank:Checking -2,695.73 USD代管账户支出
; Template: Semi-annual property tax payment from escrow
YYYY-MM-DD * "County tax collector" "Property tax — [INSTALLMENT] installment"
Expenses:RealEstate:PropertyTax [AMOUNT] USD
Assets:Bank:EscrowImpound -[AMOUNT] USD
; Template: Annual insurance payment from escrow
YYYY-MM-DD * "Insurance company" "Homeowner insurance renewal — year [N]"
Expenses:RealEstate:Insurance [AMOUNT] USD
Assets:Bank:EscrowImpound -[AMOUNT] USD
; Example: Property tax ($5,000/yr paid semi-annually)
2024-09-15 * "County tax collector" "Property tax — first installment"
Expenses:RealEstate:PropertyTax 2,500.00 USD
Assets:Bank:EscrowImpound -2,500.00 USD
; Example: Insurance renewal
2025-03-15 * "Insurance company" "Homeowner insurance renewal — year 2"
Expenses:RealEstate:Insurance 1,850.00 USD
Assets:Bank:EscrowImpound -1,850.00 USD租金收入模板
包含物业管理费的月租金
; Template: Monthly rent with PM fee
YYYY-MM-DD * "Tenant" "[MONTH YEAR] rent"
Assets:Bank:Checking [NET_RENT] USD
Expenses:RealEstate:PropertyManagement [PM_FEE] USD
Income:RealEstate:Rent -[GROSS_RENT] USD
; Example: $2,400/mo rent with 8% PM fee ($192)
2024-04-01 * "Tenant" "April 2024 rent"
Assets:Bank:Checking 2,208.00 USD
Expenses:RealEstate:PropertyManagement 192.00 USD
Income:RealEstate:Rent -2,400.00 USD收到保证金（押金）
; Template: Receive security deposit (liability, NOT income)
YYYY-MM-DD * "Tenant" "Security deposit — [N] month rent"
Assets:Bank:Checking [AMOUNT] USD
Liabilities:SecurityDeposit -[AMOUNT] USD
; Example: 1-month security deposit
2024-03-20 * "Tenant" "Security deposit — 1 month rent"
Assets:Bank:Checking 2,400.00 USD
Liabilities:SecurityDeposit -2,400.00 USD退还保证金
; Template: Return security deposit at lease end
YYYY-MM-DD * "Tenant" "Return security deposit — lease ended"
Liabilities:SecurityDeposit [AMOUNT] USD
Assets:Bank:Checking -[AMOUNT] USD
; Example: Full deposit return
2025-11-01 * "Tenant" "Return security deposit — lease ended"
Liabilities:SecurityDeposit 2,400.00 USD
Assets:Bank:Checking -2,400.00 USD营运开支模板
维修费用（当期抵扣）
; Template: Repair expense — fully deductible in current year
YYYY-MM-DD * "[VENDOR]" "[DESCRIPTION]"
Expenses:RealEstate:Repairs [AMOUNT] USD
Assets:Bank:Checking -[AMOUNT] USD
; Example: HVAC repair
2024-05-18 * "HVAC Pro" "A/C repair — replaced capacitor"
Expenses:RealEstate:Repairs 285.00 USD
Assets:Bank:Checking -285.00 USD
; Example: Plumbing repair
2024-06-10 * "Joe's Plumbing" "Fix leaking kitchen faucet"
Expenses:RealEstate:Repairs 180.00 USD
Assets:Bank:Checking -180.00 USD维护费用（当期抵扣）
; Template: Regular maintenance expense
YYYY-MM-DD * "[VENDOR]" "[DESCRIPTION]"
Expenses:RealEstate:Maintenance [AMOUNT] USD
Assets:Bank:Checking -[AMOUNT] USD
; Example: Quarterly landscaping
2024-06-15 * "Green Lawn Care" "Quarterly landscaping — Q2"
Expenses:RealEstate:Maintenance 360.00 USD
Assets:Bank:Checking -360.00 USD
; Example: Annual pest control
2024-10-20 * "PestShield" "Annual termite inspection & treatment"
Expenses:RealEstate:Maintenance 350.00 USD
Assets:Bank:Checking -350.00 USD折旧模板
每月直线折旧
; Template: Monthly depreciation entry (full month)
; Building cost / 27.5 / 12 = monthly amount
YYYY-MM-DD * "Depreciation" "[MONTH YEAR]"
Expenses:RealEstate:Depreciation [MONTHLY_AMOUNT] USD
Assets:RealEstate:AccumDepreciation -[MONTHLY_AMOUNT] USD
; Example: $320,000 building, monthly = $320,000 / 27.5 / 12 = $969.70
2024-04-30 * "Depreciation" "April 2024"
Expenses:RealEstate:Depreciation 969.70 USD
Assets:RealEstate:AccumDepreciation -969.70 USD月中惯例（投入使用首月）
; Template: Half-month depreciation when placed in service
; Used in the month the property is placed in service
YYYY-MM-DD * "Depreciation" "[MONTH YEAR] — half-month (placed in service)"
Expenses:RealEstate:Depreciation [HALF_MONTH] USD
Assets:RealEstate:AccumDepreciation -[HALF_MONTH] USD
; Example: Placed in service March 15
; Half-month = $969.70 / 2 = $484.85
2024-03-31 * "Depreciation" "March 2024 — half-month (placed in service)"
Expenses:RealEstate:Depreciation 484.85 USD
Assets:RealEstate:AccumDepreciation -484.85 USD月中惯例（处置当月）
; Template: Half-month depreciation when disposed
; Used in the month the property is sold/disposed
YYYY-MM-DD * "Depreciation" "[MONTH YEAR] — half-month (disposed)"
Expenses:RealEstate:Depreciation [HALF_MONTH] USD
Assets:RealEstate:AccumDepreciation -[HALF_MONTH] USD
; Example: Sold November 15
2025-11-15 * "Depreciation" "November 2025 — half-month (disposed)"
Expenses:RealEstate:Depreciation 484.85 USD
Assets:RealEstate:AccumDepreciation -484.85 USD资本改良模板
增加成本基准的分录
; Template: Capital improvement — adds to cost basis
; NOT a current expense deduction
YYYY-MM-DD * "[VENDOR]" "[DESCRIPTION]"
Assets:RealEstate:CapitalImprovements [AMOUNT] USD
Assets:Bank:Checking -[AMOUNT] USD
; Example: Replace water heater (extends useful life)
2024-08-12 * "Home Depot" "Replace water heater — 50 gal gas"
Assets:RealEstate:CapitalImprovements 1,800.00 USD
Assets:Bank:Checking -1,800.00 USD
; Example: New kitchen appliances (adds value)
2024-10-05 * "Lowe's" "New kitchen appliances — stove + dishwasher"
Assets:RealEstate:CapitalImprovements 4,200.00 USD
Assets:Bank:Checking -4,200.00 USD房产出售模板
销售成本
; Template: Closing-statement bridge — reconcile before recording the sale
; [SALE_PRICE] gross contract price
; [COMMISSION] sales commission ([PCT]% of [SALE_PRICE])
; [SELLER_COSTS] other seller-paid closing costs
; [NET_PROCEEDS] = [SALE_PRICE] - [COMMISSION] - [SELLER_COSTS]
; [PAYOFF_AMOUNT] remaining loan principal (lender payoff quote)
; [CASH_AT_CLOSE] = [NET_PROCEEDS] - [PAYOFF_AMOUNT]
; Example: $435,000 sale, 5% commission + 1% seller closing costs
; Contract price: $435,000.00
; - Sales commission (5%): - 21,750.00
; - Seller closing costs (1%): - 4,350.00
; = Net proceeds: $408,900.00
; - Mortgage payoff: -314,744.09
; = Cash wired to seller: $ 94,155.91抵押贷款结清
; Template: Mortgage payoff at closing
; [PAYOFF_AMOUNT] is remaining loan principal (the lender's payoff quote),
; not sale cash — the disposal entry below carries the net proceeds
YYYY-MM-DD * "Bank" "Mortgage payoff at closing"
Liabilities:Mortgage [PAYOFF_AMOUNT] USD
Assets:Bank:Checking -[PAYOFF_AMOUNT] USD
; Example: payoff the principal remaining after the October 2025 payment
2025-11-15 * "Bank" "Mortgage payoff at closing"
Liabilities:Mortgage 314,744.09 USD
Assets:Bank:Checking -314,744.09 USD收益确认（折旧回填 + 长期资本利得）
; Template: Dispose property and recognize gain
; [COST] original purchase price (the property lot's carrying basis)
; [IMPROVEMENTS] total capitalized improvements at sale
; [ACCUM_DEPRECIATION] total accumulated depreciation at sale
; [NET_PROCEEDS] sale price minus selling costs — NOT the cash wired to
; you, because the mortgage payoff is recorded separately
; [RECAPTURE] unrecaptured §1250 gain (max 25%) = min(gain, [ACCUM_DEPRECIATION])
; [LTCG] remaining gain, taxed at LTCG rates
; Total gain = Net proceeds - Adjusted basis
; Adjusted basis = [COST] + [IMPROVEMENTS] - [ACCUM_DEPRECIATION]
; For a sale at a loss: [RECAPTURE] is zero and the loss posts as a
; positive number to the capital-gains account
YYYY-MM-DD * "Sale" "Dispose property — recognize gain"
Assets:RealEstate:Property -1 [COMMODITY] {[COST] USD, [PURCHASE_DATE]}
Assets:RealEstate:CapitalImprovements -[IMPROVEMENTS] USD
Assets:RealEstate:AccumDepreciation [ACCUM_DEPRECIATION] USD
Assets:Bank:Checking [NET_PROCEEDS] USD
Income:RealEstate:DepreciationRecapture -[RECAPTURE] USD
Income:RealEstate:CapitalGains:LongTerm -[LTCG] USD
; Example: Sell $400K property for $435K after $19,394 depreciation and $6K improvements
; Adjusted basis: $400,000 + $6,000 - $19,394 = $386,606
; Net proceeds: $435,000 - $26,100 selling costs = $408,900
; Total gain: $408,900 - $386,606 = $22,294
; Recapture: $19,394 (equals accumulated depreciation)
; LTCG: $22,294 - $19,394 = $2,900
2025-11-15 * "Sale" "Dispose property — recognize gain"
Assets:RealEstate:Property -1 PROP123MAIN {400,000.00 USD, 2024-03-15}
Assets:RealEstate:CapitalImprovements -6,000.00 USD
Assets:RealEstate:AccumDepreciation 19,394.00 USD
Assets:Bank:Checking 408,900.00 USD
Income:RealEstate:DepreciationRecapture -19,394.00 USD
Income:RealEstate:CapitalGains:LongTerm -2,900.00 USD再融资模板
结清旧贷款，创建新贷款
; Template: Refinance — payoff existing and create new mortgage
; Alternative scenario: a refinance replaces the sale lifecycle above — a
; property refinanced in June cannot also use this guide's November payoff.
; Requires its own subaccounts (instead of the single Liabilities:Mortgage):
; 1970-01-01 open Liabilities:Mortgage:OldLoan
; 1970-01-01 open Liabilities:Mortgage:NewLoan
; [OLD_PAYOFF] is your lender's quote — the example reuses this guide's
; illustrative payoff figure
YYYY-MM-DD * "Refinance" "Payoff old mortgage, new [TERM]-year at [RATE]%"
Liabilities:Mortgage:OldLoan [OLD_PAYOFF] USD
Liabilities:Mortgage:NewLoan -[NEW_AMOUNT] USD
Assets:Bank:Checking [CASH_OUT] USD ; Cash-out amount (if any)
Expenses:RealEstate:ClosingCosts [REFI_COSTS] USD
; Example: Refinance from 7.0% to 5.5% — net cash-out $12,255.91 after $3,000.00 costs
2025-06-01 * "Refinance" "Payoff old mortgage, new 30-year at 5.5%"
Liabilities:Mortgage:OldLoan 314,744.09 USD
Liabilities:Mortgage:NewLoan -330,000.00 USD
Assets:Bank:Checking 12,255.91 USD
Expenses:RealEstate:ClosingCosts 3,000.00 USD余额断言模板
年终对账
; Template: Year-end balance assertions
YYYY-01-01 balance Assets:RealEstate:Property 1 [COMMODITY]
YYYY-01-01 balance Assets:RealEstate:CapitalImprovements [TOTAL_IMPROVEMENTS] USD
YYYY-01-01 balance Assets:RealEstate:AccumDepreciation -[TOTAL_DEPRECIATION] USD
YYYY-01-01 balance Liabilities:SecurityDeposit -[DEPOSIT_AMOUNT] USD
; Example: Year-end 2024 assertions
2025-01-01 balance Assets:RealEstate:Property 1 PROP123MAIN
2025-01-01 balance Assets:RealEstate:CapitalImprovements 6,000.00 USD
2025-01-01 balance Assets:RealEstate:AccumDepreciation -9,212.15 USD
2025-01-01 balance Liabilities:SecurityDeposit -2,400.00 USD售后余额断言
; Template: Post-sale — all property accounts should be zero
; These hold once every monthly payment, every depreciation entry (through
; the disposition half-month) and the escrow refund below are recorded
YYYY-MM-DD balance Assets:RealEstate:Property 0 [COMMODITY]
YYYY-MM-DD balance Assets:RealEstate:CapitalImprovements 0 USD
YYYY-MM-DD balance Assets:RealEstate:AccumDepreciation 0 USD
YYYY-MM-DD balance Liabilities:Mortgage 0 USD
YYYY-MM-DD balance Liabilities:SecurityDeposit 0 USD
YYYY-MM-DD balance Assets:Bank:EscrowImpound 0 USD
; Example: Post-sale verification
2025-12-01 balance Assets:RealEstate:Property 0 PROP123MAIN
2025-12-01 balance Assets:RealEstate:CapitalImprovements 0 USD
2025-12-01 balance Assets:RealEstate:AccumDepreciation 0 USD
2025-12-01 balance Liabilities:Mortgage 0 USD
2025-12-01 balance Liabilities:SecurityDeposit 0 USD
2025-12-01 balance Assets:Bank:EscrowImpound 0 USD价格指令模板
季度房产估值
; Template: Quarterly property valuation
YYYY-MM-DD price [COMMODITY] [VALUE] USD
; Example: Quarterly valuations for 123 Main St
2024-03-15 price PROP123MAIN 400,000.00 USD
2024-06-30 price PROP123MAIN 405,000.00 USD
2024-09-30 price PROP123MAIN 412,000.00 USD
2024-12-31 price PROP123MAIN 418,000.00 USD
2025-03-31 price PROP123MAIN 425,000.00 USD
2025-06-30 price PROP123MAIN 430,000.00 USD估值来源：Zillow Zestimate、Redfin 估值、可比销售额或专业评估。
托管预留款退款模板
售后退款
; Template: Escrow impound refund after property sale
YYYY-MM-DD * "Bank" "Escrow impound refund — remaining balance"
Assets:Bank:Checking [REFUND] USD
Assets:Bank:EscrowImpound -[REFUND] USD
; Example: Remaining escrow balance returned by lender
; $1,250.00 initial + 19 monthly contributions of $566.67
; - 3 property-tax installments of $2,500.00 - $1,850.00 insurance = $2,666.73
2025-11-30 * "Bank" "Escrow impound refund — remaining balance"
Assets:Bank:Checking 2,666.73 USD
Assets:Bank:EscrowImpound -2,666.73 USD使用说明
- 复制相关的模板（根据你的交易类型）
- 替换占位符（以 [括号] 显示）为实际数值
- 调整账户名称 以匹配你的账户结构（例如，对于多房产投资组合，在账户路径中添加房产地址）
- 计算折旧：使用 建筑成本 / 27.5 / 12 计算每月折旧额
- 在注释中记录土地/建筑拆分比例 及其来源（县估税员、专业评估等）
- 在完成记录前核对计算结果，特别是销售收益的分解
最佳实践
- 对收款方和描述使用一致的命名规范
- 根据贷款机构的摊销表记录每笔本息拆分准确的抵押贷款还款
- 将资本化改良与维修费分开核算 —— 两者的税务处理不同
- 每月录入折旧，以获得准确的中期财务报表
- 年终使用余额断言，在税务申报前捕获录入错误
- 每季度更新价格指令，以便进行投资组合估值
- 记录维修费与资本化改良分类的依据
这些模板为 Beancount.io 中的房地产会计提供了坚实的基础。你可以根据具体的房产情况、贷款条款和税务状况进行自定义。