请教用 beancount 的大佬，信用卡分期怎么记账

按
设消费发生日为 1000-01-01

一般来说，我个人倾向于权责发生制来记账，于是就这样记

1000-01-01 open Liability:SomeBank:CreditCard:Installment
1000-01-01 * "Buy X"
Assets:SomeAccount -1000.00 CURRENCY
Liability:SomeBank:CreditCard:Installment -9000.00 CURRENCY
Expense:X 10000.00 CURRENCY ; 也可以记为 Assets ，取决于你怎么看

1000-02-01 * "Pay Installment 2/10"
Assets:SomeAccount
Liability:SomeBank:CreditCard:Installment 1000.00 CURRENCY;

....

1000-10-01 * "Pay Installment 10/10"
Assets:SomeAccount
Liability:SomeBank:CreditCard:Installment 1000.00 CURRENCY;


但从你问题的描述看，你是想把支出(Expense)平摊到每个月？那么可以用收付实现制的方法来。
最简单的方法是每月记一笔：

1000-01-01 * "Buy X 1-10"
Assets:SomeAccount
Expense:X 1000.00 CURRENCY ; 也可以记为 Assets ，取决于你怎么看

1000-02-01 * "Buy X 2-10"
Assets:SomeAccount
Expense:X 1000.00 CURRENCY

...

1000-10-01 * "Buy X 10-10"
Assets:SomeAccount
Expense:X 1000.00 CURRENCY


不过缺点也显而易见，容易忘记还有账要还这么件事。

如果你只是为了 Expense 科目可以看出每月平摊这么个效果，又想能反映出有笔分期的账，那可以先记为 Assets->Liability, 再每月从 Liability -> Expense. 算是一个障眼法吧，本质上还是权责发生制。

@ivvei #1 感谢。最后一种能给个例子吗。我想要的效果就是 Liabilities 体现剩余待还，Expenses 只有当期金额。

@CenN 很简单啊…… Assets 可以新增一个账户，表达因分期产生的权益。不过想了下，或许你放 Equity 会更好些。

1000-01-01 open Equity:Bank
1000-01-01 * "Buy X 1-10"
Assets:SomeAccount -1000.00 CURRENCY
Expense:X 1000.00 CURRENCY
Liability:Installment -9000.00 CURRENCY
Equity:Bank 9000.00 CURRENCY


1000-02-01 * "2-10"
Assets:SomeAccount -1000.00 CURRENCY
Expense:X 1000.00 CURRENCY
Liability:Installment 1000.00 CURRENCY
Equity:Bank


...


1000-10-01 * "10-10"
Assets:SomeAccount -1000.00 CURRENCY
Expense:X 1000.00 CURRENCY
Liability:Installment 1000.00 CURRENCY
Equity:Bank