财务记账软件源码，凭证与报表生成

// 简化的报表生成逻辑示例
public class FinancialReportGenerator {
    // 资产负债表生成
    public BalanceSheet generateBalanceSheet(Date reportDate) {
        BalanceSheet sheet = new BalanceSheet();
        
        // 计算资产类科目
        BigDecimal totalAssets = calculateTotalAssets(reportDate);
        sheet.setTotalAssets(totalAssets);
        
        // 计算负债和所有者权益
        BigDecimal totalLiabilities = calculateTotalLiabilities(reportDate);
        BigDecimal totalEquity = calculateTotalEquity(reportDate);
        sheet.setTotalLiabilitiesAndEquity(totalLiabilities.add(totalEquity));
        
        // 校验平衡：资产 = 负债 + 所有者权益
        if (!totalAssets.equals(totalLiabilities.add(totalEquity))) {
            throw new AccountingException("资产负债表不平衡");
        }
        
        return sheet;
    }
    
    // 利润表生成
    public IncomeStatement generateIncomeStatement(Date startDate, Date endDate) {
        IncomeStatement statement = new IncomeStatement();
        
        // 计算营业收入
        BigDecimal revenue = calculateRevenue(startDate, endDate);
        statement.setRevenue(revenue);
        
        // 计算营业成本
        BigDecimal cost = calculateCost(startDate, endDate);
        statement.setCostOfGoodsSold(cost);
        
        // 计算期间费用
        BigDecimal expenses = calculateExpenses(startDate, endDate);
        statement.setOperatingExpenses(expenses);
        
        // 计算净利润
        BigDecimal netProfit = revenue.subtract(cost).subtract(expenses);
        statement.setNetProfit(netProfit);
        
        return statement;
    }
}