在会计学中，复式记账法 是商业及其他组织上记录金融交易的标准系统。
会计恒等式之静态公式：资产=负债+所有者权益（这一等式反映了资产、负债和所有者权益之间的关系，也是复式记账的理论基础）
会计恒等式之动态公式：利润=收入+花销 （这一等式反映了 期间的收入、花销和利润之间的关系，也是统计利润的基础依据）
最终的利润还是要归属到所有者权益，因此结合上面两个公式，可以得出：
资产 = 负债 + 所有者权益 + （收入+花销）
- 资产 Assets，记录现金current、银行存款、投资investment；
- 负债 Liabilities，记录信用卡credit_card、房贷、车贷等；
- 权益 Equity，净资产，存放在记账开始前已经有的权益。
- 花销 Expenses，记录各种消费（衣食住行医通学娱）等；
- 收入 Income，记录工资salary、奖金fee等；
2022-02-05 * opening balances
assets:current:cash:bank:CMB 0
assets:current:cash:bank:CCB 0
assets:current:cash:bank:ICBC 100
assets:current:investment:fund:天天基金 100
assets:current:investment:fund:alipay:yu'ebao 100
assets:current:investment:stock:华泰证券 100
assets:current:debit 0
assets:fixed:housing 100
expenses 0
liabilities:credicard:CMB -100
liabilities:credicard:CCB -100
equity:opening/closing balances用 hledger 来记账
初始化
hledger 默认文件是 家目录下的 .hledger.journal
liupei@t470:~$ ls .hledger.journal
.hledger.journal当然，也可以通过更改 hledger 的环境变量，来重新指定默认文件，如图所示：
export LEDGER_FILE=oneT470/.hledger.journal
# or
ln -s oneT470/.hledger.journal .hledger.journal接下来，我们来对现有的 资产 和 负债 做个初始输入:
2022-02-05 * opening balances
assets:current:cash:bank:CMB 0
assets:current:cash:bank:CCB 0
assets:current:cash:bank:ICBC 100
assets:current:investment:fund:天天基金 100
assets:current:investment:fund:alipay:yuebao 100
assets:current:investment:stock:华泰证券 100
assets:current:debit 0
assets:fixed:housing 100
expenses 0
liabilities:credicard:CMB -100
liabilities:credicard:CCB -100
equity:opening/closing balances从图中我们可以看到，我将所有的 资产 都归到了 assets 目录下，然后下面又分出 current assets（流动资产） 和 fixed assets（固定资产），而 current assets 下又分出了 cash（现金）和investment（投资），具体划分如下（可供参考）：
$ hledger accounts
assets:current:cash:bank:CCB
assets:current:cash:bank:CMB
assets:current:cash:bank:ICBC
assets:current:debit
assets:current:investment:fund:alipay:yuebao
assets:current:investment:fund:天天基金
assets:current:investment:stock:华泰证券
assets:fixed:housing
equity:opening/closing balances
expenses
liabilities:credicard:CCB
liabilities:credicard:CMB- assets
- current assets
- cash
- bank
- CMB
- CCB
- ICBC
- investment
- fund
- 天天基金
- alipay
- yu’e bao
- stock
- 华泰证券
- fixed assets
- housing
- expenses
- liabilities
- credit_card
- CMB
- CCB
注意，equity:opening/closing balances 这句是表示 开启动态平衡。
为什么初始化的时候用动态平衡，这个和复式记账有关，复式记账讲究有输入必有输出，所以复式记账的原理和记账方式决定了，记账过程中所有的数字 相加之和 一定 为 0。
比如上面的初始化资产和负债加起来等于 300，我们开启动态平衡后，我们看一下 平衡情况
$ hledger b
500 assets
400 current
100 cash:bank:ICBC
300 investment
200 fund
100 alipay:yu'ebao
100 天天基金
100 stock:华泰证券
100 fixed:housing
-300 equity:opening/closing balances
-200 liabilities:creditcard
-100 CCB
-100 CMB
--------------------
0我们可以看到，自动将equity计算出来，值为300，这意味着我们的 assets 里面有300 是从 equity 给到 assets 的。
所有的数字之和为0，这个也可以作为你记账后有没有出错的判断依据之一。假如 balance 不是为0，那么证明你的记账肯定出现出错了。
开始记账
hledger add
$ hledger add
Adding transactions to journal file .hledger.test
Any command line arguments will be used as defaults.
Use tab key to complete, readline keys to edit, enter to accept defaults.
An optional (CODE) may follow transaction dates.
An optional ; COMMENT may follow descriptions or amounts.
If you make a mistake, enter < at any prompt to restart the transaction.
To end a transaction, enter . when prompted.
To quit, enter . at a date prompt or press control-d or control-c.
Date [2022/06/06]:
Description: breakfast
Account 1: expenses:food
Amount 1: 15
Account 2: liabilities:credicard:CMB
Amount 2 [-15]:
Account 3 (or . or enter to finish this transaction):
2022/06/06 breakfast
expenses:food 15
liabilities:credicard:CMB
Save this transaction to the journal ? [y]:
Saved.
Starting the next transaction (. or ctrl-D/ctrl-C to quit)
Date [2022/06/06]:
Description:
Account 1: <
Restarting this transaction.
Date [2022/06/06]:
Description: clothing
Using this similar transaction for defaults:
2022/02/05 * opening balances
assets:current:cash:bank:CMB 0
assets:current:cash:bank:CCB 0
assets:current:cash:bank:ICBC 100
assets:current:investment:fund:天天基金 100
assets:current:investment:fund:alipay:yu'ebao 100
assets:current:investment:stock:华泰证券 100
assets:current:debit 0
assets:fixed:housing 100
expenses 0
liabilities:credicard:CMB -100
liabilities:credicard:CCB -100
equity:opening/closing balances
Account 1 [assets:current:cash:bank:CMB]: expenses:clothing
Amount 1 [0]: 600
Account 2 [assets:current:cash:bank:CCB]: liabilities
liabilities liabilities:credicard liabilities:credicard:CCB liabilities:credicard:CMB
Account 2 [assets:current:cash:bank:CCB]: liabilities:credicard:CMB
Amount 2 [-600]:
Account 3 (or . to finish this transaction) [assets:current:cash:bank:ICBC]:查看 balance
hledger balance/ b / bal
~$ hledger b
480.5 assets
380.5 current
80.5 cash:bank:ICBC
300.0 investment
200.0 fund
100.0 alipay:yu'ebao
100.0 天天基金
100.0 stock:华泰证券
100.0 fixed:housing
-300.0 equity:opening/closing balances
34.5 expenses
15.0 food
19.5 taxi
-215.0 liabilities:credicard
-100.0 CCB
-115.0 CMB
--------------------
0查看一共花费多少钱
hledger bal expenses
$ hledger b expenses
34.5 expenses
15.0 food
19.5 taxi
--------------------
34.5查看支出的详细信息
hledger reg expenses
$ hledger reg expenses
2022/02/05 opening balances expenses 0
02022/06/06 breakfast expenses:food 15.0
2022/06/06 taxi expenses:taxi 15.0查看 2020-07-01 至今 所有详情
hledger reg -b 2020/7/1查看 工商银行卡的资产变动详情：
hledger register assets:current:cash:bank:ICBC
$ hledger register assets:current:cash:bank:ICBC
2022/02/05 opening balances assets:current:cash:bank:ICBC 100.0 100.0
2022/06/06 taxi assets:current:cash:bank:ICBC -19.5 80.5以每月为周期查看账户所有支收情况
hledger bal -M以每月为周期查看 expenses 花费情况
hledger bal expenses -M
$ hledger bal -M
Balance changes in 2022/02/01-2022/06/30:
|| Feb Mar Apr May Jun
===============================================++==============================
assets:current:cash:bank:ICBC || 100.0 0 0 0 -19.5
assets:current:investment:fund:alipay:yu'ebao || 100.0 0 0 0 0
assets:current:investment:fund:天天基金 || 100.0 0 0 0 0
assets:current:investment:stock:华泰证券 || 100.0 0 0 0 0
assets:fixed:housing || 100.0 0 0 0 0
equity:opening/closing balances || -300.0 0 0 0 0
expenses:food || 0 0 0 0 15.0
expenses:taxi || 0 0 0 0 19.5
liabilities:credicard:CCB || -100.0 0 0 0 0
liabilities:credicard:CMB || -100.0 0 0 0 -15.0
-----------------------------------------------++------------------------------
|| 0 0 0 0 0查看当前的净资产（资产 – 负债）：
hledger balance assets liabilities
$ hledger balance assets liabilities
480.5 assets
380.5 current
80.5 cash:bank:ICBC
300.0 investment
200.0 fund
100.0 alipay:yu'ebao
100.0 天天基金
100.0 stock:华泰证券
100.0 fixed:housing
-215.0 liabilities:credicard
-100.0 CCB
-115.0 CMB
--------------------
265.5查看总收入
hledger balance income
$ hledger balance income
--------------------
0查看收入详情
hledger reg incomehledger print -b 5/9 -e 5/16
hledger bal -b 5/9 -e 5/16
hledger bal -W -b 5/9 -e 5/16
hledger bal -M参考文献
