js实现财务总账系统

原创于 2025-10-24 17:24:13 发布 · 191 阅读

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#1024程序员节

以下是一个基于JavaScript的财务总账系统实现方案，包含核心功能和代码示例：

系统设计

核心数据结构：

// 账户类
class Account {
  constructor(id, name, type, balance = 0) {
    this.id = id;         // 账户ID
    this.name = name;     // 账户名称
    this.type = type;     // 账户类型（资产/负债/权益/收入/支出）
    this.balance = balance; // 当前余额
  }
}

// 交易分录类
class JournalEntry {
  constructor(accountId, amount, entryType) {
    this.accountId = accountId;  // 关联账户ID
    this.amount = amount;        // 交易金额
    this.entryType = entryType;  // 借贷类型（debit/credit）
  }
}

// 交易凭证类
class Transaction {
  constructor(id, date, description) {
    this.id = id;              // 交易ID
    this.date = date;          // 交易日期
    this.description = description; // 交易描述
    this.entries = [];         // 分录集合
  }
  
  addEntry(entry) {
    this.entries.push(entry);
  }
}

总账系统核心类：

class GeneralLedger {
  constructor() {
    this.accounts = new Map();     // 账户存储
    this.transactions = [];        // 交易记录
    this.accountTypes = ['资产', '负债', '权益', '收入', '支出'];
  }

  // 添加账户
  addAccount(account) {
    if (!this.accountTypes.includes(account.type)) {
      throw new Error('无效账户类型');
    }
    this.accounts.set(account.id, account);
  }

  // 记录交易
  recordTransaction(transaction) {
    // 验证借贷平衡
    let totalDebit = 0;
    let totalCredit = 0;
    
    for (const entry of transaction.entries) {
      if (entry.entryType === 'debit') totalDebit += entry.amount;
      if (entry.entryType === 'credit') totalCredit += entry.amount;
    }
    
    if (Math.abs(totalDebit - totalCredit) > 0.01) {
      throw new Error('借贷不平衡');
    }
    
    // 更新账户余额
    for (const entry of transaction.entries) {
      const account = this.accounts.get(entry.accountId);
      if (!account) throw new Error('账户不存在');
      
      if (entry.entryType === 'debit') {
        account.balance += entry.amount;
      } else {
        account.balance -= entry.amount;
      }
    }
    
    this.transactions.push(transaction);
  }

  // 生成试算平衡表
  generateTrialBalance() {
    const trialBalance = [];
    for (const [id, account] of this.accounts) {
      trialBalance.push({
        id,
        name: account.name,
        type: account.type,
        balance: account.balance
      });
    }
    return trialBalance;
  }
}

使用示例

// 初始化总账系统
const ledger = new GeneralLedger();

// 创建账户
ledger.addAccount(new Account(1001, '现金', '资产', 10000));
ledger.addAccount(new Account(2001, '应付账款', '负债'));
ledger.addAccount(new Account(3001, '销售收入', '收入'));

// 创建交易：销售商品
const saleTransaction = new Transaction(
  Date.now(), 
  '商品销售',
  new Date(2023, 5, 15)
);

// 添加分录
saleTransaction.addEntry(new JournalEntry(1001, 5000, 'debit'));  // 现金增加
saleTransaction.addEntry(new JournalEntry(3001, 5000, 'credit')); // 收入增加

// 记录交易
ledger.recordTransaction(saleTransaction);

// 生成试算平衡表
console.log(ledger.generateTrialBalance());
/*
输出示例：
[
  { id: 1001, name: '现金', type: '资产', balance: 15000 },
  { id: 2001, name: '应付账款', type: '负债', balance: 0 },
  { id: 3001, name: '销售收入', type: '收入', balance: -5000 }
]
*/

功能扩展建议

财务报表生成：

// 资产负债表
generateBalanceSheet() {
  const assets = [];
  const liabilities = [];
  const equity = [];
  
  for (const account of this.accounts.values()) {
    if (account.type === '资产') assets.push(account);
    if (account.type === '负债') liabilities.push(account);
    if (account.type === '权益') equity.push(account);
  }
  
  return { assets, liabilities, equity };
}

交易查询接口：

getTransactionsByAccount(accountId) {
  return this.transactions.filter(t => 
    t.entries.some(e => e.accountId === accountId)
  );
}

数据持久化：

// 使用localStorage保存数据
saveToLocalStorage() {
  localStorage.setItem('ledger', JSON.stringify({
    accounts: Array.from(this.accounts.values()),
    transactions: this.transactions
  }));
}

// 从localStorage加载数据
loadFromLocalStorage() {
  const data = JSON.parse(localStorage.getItem('ledger'));
  if (data) {
    data.accounts.forEach(a => this.addAccount(a));
    data.transactions.forEach(t => this.recordTransaction(t));
  }
}