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php实现复式记账

2026-02-16 21:35:23PHP

实现复式记账的基本概念

复式记账法是一种会计方法，每笔交易至少涉及两个账户，一个借方和一个贷方，保持会计等式平衡（资产 = 负债 + 所有者权益）。在PHP中实现复式记账系统需要设计数据库结构、交易录入逻辑和报表生成功能。

数据库设计

复式记账系统的核心是账户和交易记录。以下是一个简化的数据库表结构：

CREATE TABLE accounts (
    id INT AUTO_INCREMENT PRIMARY KEY,
    name VARCHAR(100) NOT NULL,
    type ENUM('asset', 'liability', 'equity', 'revenue', 'expense') NOT NULL,
    balance DECIMAL(15,2) DEFAULT 0.00
);

CREATE TABLE transactions (
    id INT AUTO_INCREMENT PRIMARY KEY,
    date DATE NOT NULL,
    description VARCHAR(255),
    reference VARCHAR(50)
);

CREATE TABLE journal_entries (
    id INT AUTO_INCREMENT PRIMARY KEY,
    transaction_id INT NOT NULL,
    account_id INT NOT NULL,
    amount DECIMAL(15,2) NOT NULL,
    type ENUM('debit', 'credit') NOT NULL,
    FOREIGN KEY (transaction_id) REFERENCES transactions(id),
    FOREIGN KEY (account_id) REFERENCES accounts(id)
);

交易录入逻辑

每笔交易需要至少两个分录，一个借方和一个贷方，金额必须相等：

function recordTransaction($date, $description, $entries) {
    // 验证借贷平衡
    $debitTotal = 0;
    $creditTotal = 0;

    foreach ($entries as $entry) {
        if ($entry['type'] == 'debit') {
            $debitTotal += $entry['amount'];
        } else {
            $creditTotal += $entry['amount'];
        }
    }

    if ($debitTotal != $creditTotal) {
        throw new Exception('Debits and credits must balance');
    }

    // 开始数据库事务
    $db->beginTransaction();

    try {
        // 插入交易记录
        $stmt = $db->prepare("INSERT INTO transactions (date, description) VALUES (?, ?)");
        $stmt->execute([$date, $description]);
        $transactionId = $db->lastInsertId();

        // 插入分录
        $stmt = $db->prepare("INSERT INTO journal_entries (transaction_id, account_id, amount, type) VALUES (?, ?, ?, ?)");

        foreach ($entries as $entry) {
            $stmt->execute([$transactionId, $entry['account_id'], $entry['amount'], $entry['type']]);

            // 更新账户余额
            $updateField = $entry['type'] == 'debit' ? 'balance = balance + ?' : 'balance = balance - ?';
            $db->exec("UPDATE accounts SET $updateField WHERE id = ?", [$entry['amount'], $entry['account_id']]);
        }

        $db->commit();
        return $transactionId;
    } catch (Exception $e) {
        $db->rollBack();
        throw $e;
    }
}

报表生成

可以生成试算平衡表来验证系统是否正确工作：

function generateTrialBalance() {
    $accounts = $db->query("SELECT a.id, a.name, a.type, SUM(CASE WHEN je.type = 'debit' THEN je.amount ELSE -je.amount END) as balance 
                           FROM accounts a 
                           LEFT JOIN journal_entries je ON a.id = je.account_id 
                           GROUP BY a.id")->fetchAll();

    $debitTotal = 0;
    $creditTotal = 0;

    foreach ($accounts as $account) {
        if ($account['balance'] > 0) {
            $debitTotal += $account['balance'];
        } else {
            $creditTotal += abs($account['balance']);
        }
    }

    return [
        'accounts' => $accounts,
        'debitTotal' => $debitTotal,
        'creditTotal' => $creditTotal,
        'balanced' => ($debitTotal == $creditTotal)
    ];
}