房地产模板与示例

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：

View on Beancount.io

基础设置模板

账户结构模板

; =============================================================================
; 房地产账户设置模板
; =============================================================================

; 物业资产账户
1970-01-01 open Assets:RealEstate:Property
1970-01-01 open Assets:RealEstate:AccumDepreciation
1970-01-01 open Assets:RealEstate:CapitalImprovements

; 银行账户
1970-01-01 open Assets:Bank:Checking
1970-01-01 open Assets:Bank:Savings
1970-01-01 open Assets:Bank:EscrowImpound

; 负债账户
1970-01-01 open Liabilities:Mortgage
1970-01-01 open Liabilities:SecurityDeposit

; 收入账户
1970-01-01 open Income:RealEstate:Rent
1970-01-01 open Income:RealEstate:CapitalGains:LongTerm
1970-01-01 open Income:RealEstate:DepreciationRecapture

; 费用账户
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
1970-01-01 open Expenses:RealEstate:ClosingCosts
1970-01-01 open Expenses:RealEstate:SellingCosts

; 权益
1970-01-01 open Equity:Opening

; 商品/物业定义
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

; 模板：通过抵押贷款购买房产
YYYY-MM-DD * "托管" "首付款 — $[PRICE] 的 [DOWN_PCT]%"
  Assets:RealEstate:Property           1 [COMMODITY] {[PRICE] USD, YYYY-MM-DD}
  Assets:Bank:Checking              -[DOWN_PAYMENT] USD
  Liabilities:Mortgage             -[LOAN_AMOUNT] USD

; 示例：价值 $400,000 的房产，首付 20%
2024-03-15 * "托管" "首付款 — $400,000 的 20%"
  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

; 模板：贷款发放费
YYYY-MM-DD * "贷款人" "贷款发放费 — $[LOAN] 的 [PCT]%"
  Expenses:RealEstate:LoanOrigination   [FEE] USD
  Assets:Bank:Checking                 -[FEE] USD

; 模板：产权和托管费
YYYY-MM-DD * "产权公司" "产权保险、托管费、登记费"
  Expenses:RealEstate:ClosingCosts      [AMOUNT] USD
  Assets:Bank:Checking                 -[AMOUNT] USD

; 模板：房产评估
YYYY-MM-DD * "评估师" "房产评估"
  Expenses:RealEstate:ClosingCosts      [AMOUNT] USD
  Assets:Bank:Checking                 -[AMOUNT] USD

; 示例：$320,000 贷款的交易费用
2024-03-15 * "贷款人" "贷款发放费 — $320,000 的 1%"
  Expenses:RealEstate:LoanOrigination   3,200.00 USD
  Assets:Bank:Checking                 -3,200.00 USD

2024-03-15 * "产权公司" "产权保险、托管费、登记费"
  Expenses:RealEstate:ClosingCosts      2,800.00 USD
  Assets:Bank:Checking                 -2,800.00 USD

2024-03-15 * "评估师" "房产评估"
  Expenses:RealEstate:ClosingCosts        450.00 USD
  Assets:Bank:Checking                   -450.00 USD

初始托管预缴

; 模板：结项时的初始托管存款
YYYY-MM-DD * "托管" "初始托管预缴 — 房产税 ([N] 个月) + 保险 (1 年)"
  Assets:Bank:EscrowImpound              [TAX_IMPOUND] USD
  Expenses:RealEstate:Insurance          [INSURANCE_PREPAID] USD
  Assets:Bank:Checking                  -[TOTAL] USD

; 示例：3 个月房产税 + 1 年保险
2024-03-15 * "托管" "初始托管预缴 — 房产税 (3 个月) + 保险 (1 年)"
  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

; 模板：包含托管的每月抵押贷款还款
; 总还款额 = 利息 + 本金 + 托管预扣
YYYY-MM-DD * "银行" "抵押贷款还款 — [MONTH YEAR]"
  Expenses:RealEstate:MortgageInterest    [INTEREST] USD
  Liabilities:Mortgage                    [PRINCIPAL] USD
  Assets:Bank:EscrowImpound               [ESCROW] USD
  Assets:Bank:Checking                   -[TOTAL] USD

; 示例：30 年固定利率，$320,000 贷款，年利率 7.0%
; 每月本息 (P&I): $2,129.06，托管: $566.67，总额: $2,695.73
; 第 1 个月利息: $320,000 × 0.07 / 12 = $1,866.67
2024-04-01 * "银行" "抵押贷款还款 — 2024年4月"
  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

; 第 2 个月利息: ($320,000 - $262.39) × 0.07 / 12 = $1,865.14
2024-05-01 * "银行" "抵押贷款还款 — 2024年5月"
  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

```bean
; 模板：从代管账户支付半年期房产税
YYYY-MM-DD * "县税务局" "房产税 — 第 [INSTALLMENT] 期"
  Expenses:RealEstate:PropertyTax        [AMOUNT] USD
  Assets:Bank:EscrowImpound             -[AMOUNT] USD

; 模板：从代管账户支付年度保险费
YYYY-MM-DD * "保险公司" "房屋保险续保 — 第 [N] 年"
  Expenses:RealEstate:Insurance          [AMOUNT] USD
  Assets:Bank:EscrowImpound             -[AMOUNT] USD

; 示例：房产税（每年 5,000 美元，分两次缴纳）
2024-09-15 * "县税务局" "房产税 — 第一期"
  Expenses:RealEstate:PropertyTax        2,500.00 USD
  Assets:Bank:EscrowImpound             -2,500.00 USD

; 示例：保险续保
2025-03-15 * "保险公司" "房屋保险续保 — 第 2 年"
  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

; 模板：包含物业管理费的月租金
YYYY-MM-DD * "租客" "[MONTH YEAR] 租金"
  Assets:Bank:Checking                    [NET_RENT] USD
  Expenses:RealEstate:PropertyManagement  [PM_FEE] USD
  Income:RealEstate:Rent                 -[GROSS_RENT] USD

; 示例：每月租金 2,400 美元，包含 8% 物业管理费（192 美元）
2024-04-01 * "租客" "2024 年 4 月租金"
  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）

; 模板：收到保证金（负债，而非收入）
YYYY-MM-DD * "租客" "保证金 — [N] 个月租金"
  Assets:Bank:Checking                    [AMOUNT] USD
  Liabilities:SecurityDeposit           -[AMOUNT] USD

; 示例：1 个月保证金
2024-03-20 * "租客" "保证金 — 1 个月租金"
  Assets:Bank:Checking                    2,400.00 USD
  Liabilities:SecurityDeposit           -2,400.00 USD

退还保证金

; 模板：租约结束时退还保证金
YYYY-MM-DD * "租客" "退还保证金 — 租约结束"
  Liabilities:SecurityDeposit            [AMOUNT] USD
  Assets:Bank:Checking                  -[AMOUNT] USD

; 示例：全额退还保证金
2025-11-01 * "租客" "退还保证金 — 租约结束"
  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）

; 模板：维修开支 — 当年可全额抵扣
YYYY-MM-DD * "[供应商]" "[说明]"
  Expenses:RealEstate:Repairs             [AMOUNT] USD
  Assets:Bank:Checking                   -[AMOUNT] USD

; 示例：暖通空调 (HVAC) 维修
2024-05-18 * "HVAC Pro" "空调维修 — 更换电容器"
  Expenses:RealEstate:Repairs             285.00 USD
  Assets:Bank:Checking                   -285.00 USD

; 示例：水管维修
2024-06-10 * "Joe's Plumbing" "修复厨房水龙头漏水"
  Expenses:RealEstate:Repairs             180.00 USD
  Assets:Bank:Checking                   -180.00 USD

维护费用（当期抵扣）

; 模板：日常维护开支
YYYY-MM-DD * "[供应商]" "[说明]"
  Expenses:RealEstate:Maintenance         [AMOUNT] USD
  Assets:Bank:Checking                   -[AMOUNT] USD

; 示例：季度园艺绿化
2024-06-15 * "Green Lawn Care" "季度园艺绿化 — 第二季度"
  Expenses:RealEstate:Maintenance         360.00 USD
  Assets:Bank:Checking                   -360.00 USD

; 示例：年度害虫防治
2024-10-20 * "PestShield" "年度白蚁检查与处理"
  Expenses:RealEstate:Maintenance         350.00 USD
  Assets:Bank:Checking                   -350.00 USD

折旧模板

每月直线折旧

; 模板：每月折旧分录（全月）
; 房屋造价 / 27.5 / 12 = 每月折旧额
YYYY-MM-DD * "折旧" "[MONTH YEAR]"
  Expenses:RealEstate:Depreciation        [MONTHLY_AMOUNT] USD
  Assets:RealEstate:AccumDepreciation    -[MONTHLY_AMOUNT] USD

; 示例：320,000 美元的建筑，每月折旧 = 320,000 / 27.5 / 12 = 969.70
2024-04-30 * "折旧" "2024 年 4 月"
  Expenses:RealEstate:Depreciation        969.70 USD
  Assets:RealEstate:AccumDepreciation    -969.70 USD

月中惯例（投入使用首月）

; 模板：投入使用时的半月折旧
; 用于房产投入使用的月份
YYYY-MM-DD * "折旧" "[MONTH YEAR] — 半月（投入使用）"
  Expenses:RealEstate:Depreciation        [HALF_MONTH] USD
  Assets:RealEstate:AccumDepreciation    -[HALF_MONTH] USD

; 示例：3 月 15 日投入使用
; 半月折旧 = 969.70 / 2 = 484.85
2024-03-31 * "折旧" "2024 年 3 月 — 半月（投入使用）"
  Expenses:RealEstate:Depreciation        484.85 USD
  Assets:RealEstate:AccumDepreciation    -484.85 USD

月中惯例（处置当月）

; 模板：处置时的半月折旧
; 用于房产出售/处置的月份
YYYY-MM-DD * "折旧" "[MONTH YEAR] — 半月（已处置）"
  Expenses:RealEstate:Depreciation        [HALF_MONTH] USD
  Assets:RealEstate:AccumDepreciation    -[HALF_MONTH] USD

; 示例：11 月 15 日出售
2025-11-15 * "折旧" "2025 年 11 月 — 半月（已处置）"
  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

```bean
; 模板：资本改良 —— 增加成本基准
; 非当期费用扣除
YYYY-MM-DD * "[供应商]" "[描述]"
  Assets:RealEstate:CapitalImprovements   [金额] USD
  Assets:Bank:Checking                   -[金额] USD

; 示例：更换热水器（延长使用寿命）
2024-08-12 * "Home Depot" "更换热水器 —— 50 加仑燃气式"
  Assets:RealEstate:CapitalImprovements   1,800.00 USD
  Assets:Bank:Checking                   -1,800.00 USD

; 示例：新厨房电器（增加价值）
2024-10-05 * "Lowe's" "新厨房电器 —— 炉灶 + 洗碗机"
  Assets:RealEstate:CapitalImprovements   4,200.00 USD
  Assets:Bank:Checking                   -4,200.00 USD

房产出售模板

销售成本

; 模板：房产经纪人佣金
YYYY-MM-DD * "房产经纪人" "销售佣金 —— $[售价] 的 [百分比]%"
  Expenses:RealEstate:SellingCosts        [佣金] USD
  Assets:Bank:Checking                   -[佣金] USD

; 模板：卖家结账费用
YYYY-MM-DD * "产权公司" "卖家结账费用 —— $[售价] 的 [百分比]%"
  Expenses:RealEstate:ClosingCosts        [费用] USD
  Assets:Bank:Checking                   -[费用] USD

; 示例：$435,000 售价的 5% 佣金 + 1% 结账费用
2025-11-15 * "房产经纪人" "销售佣金 —— 5% of $435,000"
  Expenses:RealEstate:SellingCosts       21,750.00 USD
  Assets:Bank:Checking                  -21,750.00 USD

2025-11-15 * "产权公司" "卖家结账费用 —— 1% of $435,000"
  Expenses:RealEstate:ClosingCosts        4,350.00 USD
  Assets:Bank:Checking                   -4,350.00 USD

抵押贷款结清

; 模板：结账时结清抵押贷款
YYYY-MM-DD * "银行" "结账时结清抵押贷款"
  Liabilities:Mortgage                  [结清金额] USD
  Assets:Bank:Checking                 -[结清金额] USD

; 示例：结清剩余抵押贷款余额
2025-11-15 * "银行" "结账时结清抵押贷款"
  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）

; 模板：处置房产并确认收益
; 总收益 = 净收益 - 调整后基准
; 调整后基准 = 原始成本 + 改良支出 - 累计折旧
; 拆分：折旧回填（§1250，最高 25%） + 长期资本利得（剩余部分）
YYYY-MM-DD * "出售" "处置房产 —— 确认收益"
  Assets:RealEstate:Property              -1 [标的物] {[成本] USD, [购买日期]}
  Assets:RealEstate:CapitalImprovements   -[改良支出] USD
  Assets:RealEstate:AccumDepreciation      [累计折旧] USD
  Assets:Bank:Checking                    [净收益] USD
  Income:RealEstate:DepreciationRecapture -[回填金额] USD
  Income:RealEstate:CapitalGains:LongTerm -[长期资本利得] USD

; 示例：以 $43.5万 出售原价 $40万 的房产，此前已计提 $19,394 折旧并有 $6,000 改良支出
; 调整后基准：$400,000 + $6,000 - $19,394 = $386,606
; 净收益：$435,000 - $26,100 销售成本 = $408,900
; 总收益：$408,900 - $386,606 = $22,294
; 折旧回填：$19,394（等于累计折旧）
; 长期资本利得：$22,294 - $19,394 = $2,900
2025-11-15 * "出售" "处置房产 —— 确认收益"
  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

; 模板：再融资 —— 结清现有贷款并创建新抵押贷款
YYYY-MM-DD * "再融资" "结清旧贷款，新贷款 [期限] 年，利率 [利率]%"
  Liabilities:Mortgage:OldLoan          [旧贷款结清金额] USD
  Liabilities:Mortgage:NewLoan         -[新贷款金额] USD
  Assets:Bank:Checking                  [套现金额] USD  ; 套现金额（如有）
  Expenses:RealEstate:ClosingCosts      [再融资费用] USD

; 示例：利率从 7.0% 再融资至 5.5%，套现 $1.5万
2025-06-01 * "再融资" "结清旧贷款，新贷款 30 年，利率 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

; 模板：年终余额断言
YYYY-01-01 balance Assets:RealEstate:Property             1 [标的物]
YYYY-01-01 balance Assets:RealEstate:CapitalImprovements  [改良总计] USD
YYYY-01-01 balance Assets:RealEstate:AccumDepreciation   -[折旧总计] USD
YYYY-01-01 balance Liabilities:SecurityDeposit           -[押金金额] USD

; 示例：2024 年终断言
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

```bean
; 模板：售后 — 所有房产相关账户应清零
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

; 示例：售后验证
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

; 模板：季度房产估值
YYYY-MM-DD price [COMMODITY]  [VALUE] USD

; 示例：123 Main St 的季度估值
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

; 模板：房产售出后的托管预留款退款
YYYY-MM-DD * "银行" "托管预留款退款 — 剩余余额"
  Assets:Bank:Checking                    [REFUND] USD
  Assets:Bank:EscrowImpound              -[REFUND] USD

; 示例：贷款机构退还的剩余托管余额
2025-11-30 * "银行" "托管预留款退款 — 剩余余额"
  Assets:Bank:Checking                    2,666.73 USD
  Assets:Bank:EscrowImpound             -2,666.73 USD

使用说明

1. 复制相关的模板（根据你的交易类型）
2. 替换占位符（以 [括号] 显示）为实际数值
3. 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）
4. 计算折旧：使用 建筑成本 / 27.5 / 12 计算每月折旧额
5. 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）
6. 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。