/// <summary>
/// 获取本次摊销日期
/// </summary>
/// <param name="interval">间隔类型</param>
/// <param name="the">日期</param>
/// <returns>这次摊销日期</returns>
private static DateTime ThisAmortizationDate(AmortizeInterval interval, DateTime the)
{
switch (interval)
{
case AmortizeInterval.EveryDay:
case AmortizeInterval.SameDayOfWeek:
return(the);
case AmortizeInterval.SameDayOfYear:
if (the.Month == 2 &&
the.Day == 29)
{
return(the.AddDays(1));
}
return(the);
case AmortizeInterval.SameDayOfMonth:
return(the.Day > 28 ? the.AddDays(1 - the.Day).AddMonths(1) : the);
case AmortizeInterval.LastDayOfWeek:
return(the.DayOfWeek == DayOfWeek.Sunday ? the : the.AddDays(7 - (int)the.DayOfWeek));
case AmortizeInterval.LastDayOfMonth:
return(AccountantHelper.LastDayOfMonth(the.Year, the.Month));
case AmortizeInterval.LastDayOfYear:
return(new DateTime(the.Year + 1, 1, 1, 0, 0, 0, DateTimeKind.Utc).AddDays(-1));
default:
throw new ArgumentException("间隔类型未知", nameof(interval));
}
}
/// <summary>
/// 获取下一个摊销日期
/// </summary>
/// <param name="interval">间隔类型</param>
/// <param name="last">上一次摊销日期</param>
/// <returns>下一个摊销日期</returns>
private static DateTime NextAmortizationDate(AmortizeInterval interval, DateTime last)
{
switch (interval)
{
case AmortizeInterval.EveryDay:
return(last.AddDays(1));
case AmortizeInterval.SameDayOfWeek:
return(last.AddDays(7));
case AmortizeInterval.LastDayOfWeek:
return(last.DayOfWeek == DayOfWeek.Sunday
? last.AddDays(7)
: last.AddDays(14 - (int)last.DayOfWeek));
case AmortizeInterval.SameDayOfMonth:
return(last.AddMonths(1));
case AmortizeInterval.LastDayOfMonth:
return(AccountantHelper.LastDayOfMonth(last.Year, last.Month + 1));
case AmortizeInterval.SameDayOfYear:
return(last.AddYears(1));
case AmortizeInterval.LastDayOfYear:
return(new DateTime(last.Year + 2, 1, 1, 0, 0, 0, DateTimeKind.Utc).AddDays(-1));
default:
throw new ArgumentException("间隔类型未知", nameof(interval));
}
}
/// <summary>
/// 调整资产计算表
/// </summary>
/// <param name="asset">资产</param>
/// <returns>资产</returns>
public static Asset InternalRegular(Asset asset)
{
if (asset.Remark == Asset.IgnoranceMark)
{
return(asset);
}
if (!asset.Date.HasValue ||
!asset.Value.HasValue)
{
return(asset);
}
var lst = asset.Schedule?.ToList() ?? new();
foreach (var assetItem in lst)
{
if (assetItem is DepreciateItem ||
assetItem is DevalueItem)
{
if (assetItem.Date.HasValue)
{
assetItem.Date = AccountantHelper.LastDayOfMonth(
assetItem.Date.Value.Year,
assetItem.Date.Value.Month);
}
}
}
lst.Sort(new AssetItemComparer());
if (lst.Count == 0 ||
lst[0] is not AcquisitionItem acq0)
{
lst.Insert(
0,
new AcquisitionItem {
Date = asset.Date, OrigValue = asset.Value.Value
});
}
/// <inheritdoc />
public override IQueryResult Execute(string expr, IEntitiesSerializer serializer)
{
var content = Parsing.Token(ref expr);
var avg = Parsing.DoubleF(ref expr);
Parsing.Eof(expr);
var tdy = ClientDateTime.Today;
var ldom = AccountantHelper.LastDayOfMonth(tdy.Year, tdy.Month);
var srng = new DateFilter(new DateTime(tdy.Year, tdy.Month, 1, 0, 0, 0, DateTimeKind.Utc), tdy);
var balance = Accountant.RunGroupedQuery(
$"T1002 {content.Quotation('\'')} [~{tdy.AsDate()}]`vD{srng.AsDateRange()}");
var bal = 0D;
var btd = 0D;
foreach (var b in balance.Items.Cast <ISubtotalDate>())
{
if (b.Date == tdy)
{
btd += b.Fund;
}
else
{
bal += b.Fund;
}
}
var targ = ldom.Day * avg;
var sb = new StringBuilder();
sb.AppendLine($"Target: {targ.AsCurrency()}");
sb.AppendLine($"Balance until yesterday: {bal.AsCurrency()}");
if ((bal - targ).IsNonNegative())
{
sb.AppendLine("Achieved.");
sb.AppendLine();
sb.AppendLine(
(btd - avg).IsNonNegative()
? $"Plan A: Credit {(btd - avg).AsCurrency()}, Balance {avg.AsCurrency()}"
: $"Plan A: Debit {(avg - btd).AsCurrency()}, Balance {avg.AsCurrency()}");
sb.AppendLine("Plan B: No Action");
}
else
{
var res = targ - bal;
var rsd = ldom.Day - tdy.Day + 1;
sb.AppendLine($"Deficiency: {res.AsCurrency()}");
var avx = res / rsd;
if ((rsd * avg - res).IsNonNegative())
{
sb.AppendLine($"Average deficiency: {avx.AsCurrency()} <= {avg.AsCurrency()}");
sb.AppendLine();
sb.AppendLine(
(btd - avx).IsNonNegative()
? $"Plan A: Credit {(btd - avx).AsCurrency()}, Balance {avx.AsCurrency()}"
: $"Plan A: Debit {(avx - btd).AsCurrency()}, Balance {avx.AsCurrency()}");
sb.AppendLine(
(btd - avg).IsNonNegative()
? $"Plan B: Credit {(btd - avg).AsCurrency()}, Balance {avg.AsCurrency()}"
: $"Plan B: Debit {(avg - btd).AsCurrency()}, Balance {avg.AsCurrency()}");
}
else
{
sb.AppendLine($"Average deficiency: {avx.AsCurrency()} > {avg.AsCurrency()}");
sb.AppendLine();
sb.AppendLine(
(btd - avx).IsNonNegative()
? $"Plan: Credit {(btd - avx).AsCurrency()}, Balance {avx.AsCurrency()}"
: $"Plan: Debit {(avx - btd).AsCurrency()}, Balance {avx.AsCurrency()}");
}
}
return(new PlainText(sb.ToString()));
}
public void LastDayOfMonthTest(string expectedS, int year, int month)
{
var expected = expectedS.ToDateTime();
Assert.Equal(expected, AccountantHelper.LastDayOfMonth(year, month));
}
/// <summary>
/// 折旧
/// </summary>
public static void Depreciate(Asset asset)
{
if (!asset.Date.HasValue ||
!asset.Value.HasValue ||
!asset.Salvge.HasValue ||
!asset.Life.HasValue)
{
return;
}
var items =
asset.Schedule.Where(
assetItem =>
!(assetItem is DepreciateItem) || assetItem.Remark == AssetItem.IgnoranceMark)
.ToList();
switch (asset.Method)
{
case DepreciationMethod.None:
break;
case DepreciationMethod.StraightLine:
{
var lastYear = asset.Date.Value.Year + asset.Life.Value;
var lastMonth = asset.Date.Value.Month;
var dt = asset.Date.Value;
var flag = false;
for (var i = 0;; i++)
{
if (i < items.Count)
{
if (items[i].Date > dt)
{
dt = items[i].Date ?? dt;
flag = false;
continue;
}
if (flag)
{
continue;
}
if (items[i] is AcquisationItem ||
items[i] is DispositionItem)
{
continue;
}
if (items[i] is DepreciateItem) // With IgnoranceMark
{
flag = true;
continue;
}
}
flag = true;
if (dt.Year == asset.Date.Value.Year &&
dt.Month == asset.Date.Value.Month)
{
dt = AccountantHelper.LastDayOfMonth(dt.Year, dt.Month + 1);
if (i == items.Count)
{
i--;
}
continue;
}
var amount = items[i - 1].Value - asset.Salvge.Value;
var monthes = 12 * (lastYear - dt.Year) + lastMonth - dt.Month;
if (amount.IsZero() ||
monthes < 0) // Ended, Over-depreciated or Dispositoned
{
if (i < items.Count)
{
continue; // If another AcquisationItem exists
}
break;
}
items.Insert(
i,
new DepreciateItem
{
Date = dt,
Amount = amount / (monthes + 1),
Value = items[i - 1].Value - amount / (monthes + 1)
});
dt = AccountantHelper.LastDayOfMonth(dt.Year, dt.Month + 1);
}
}
//if (mo < 12)
// for (var mon = mo + 1; mon <= 12; mon++)
// items.Add(
// new DepreciateItem
// {
// Date = LastDayOfMonth(yr, mon),
// Amount = amount / n / 12
// });
//for (var year = 1; year < n; year++)
// for (var mon = 1; mon <= 12; mon++)
// items.Add(
// new DepreciateItem
// {
// Date = LastDayOfMonth(yr + year, mon),
// Amount = amount / n / 12
// });
//// if (mo > 0)
//{
// for (var mon = 1; mon <= mo; mon++)
// items.Add(
// new DepreciateItem
// {
// Date = LastDayOfMonth(yr + n, mon),
// Amount = amount / n / 12
// });
//}
break;
case DepreciationMethod.SumOfTheYear:
if (items.Any(a => a is DevalueItem || a.Remark == AssetItem.IgnoranceMark) ||
items.Count(a => a is AcquisationItem) != 1)
{
throw new NotImplementedException();
}
{
var n = asset.Life.Value;
var mo = asset.Date.Value.Month;
var yr = asset.Date.Value.Year;
var amount = asset.Value.Value - asset.Salvge.Value;
var z = n * (n + 1) / 2;
var nstar = n - mo / 12D;
var zstar = (Math.Floor(nstar) + 1) * (Math.Floor(nstar) + 2 * (nstar - Math.Floor(nstar))) / 2;
if (mo < 12)
{
var a = amount * n / z * (12 - mo) / z;
amount -= a;
for (var mon = mo + 1; mon <= 12; mon++)
{
items.Add(
new DepreciateItem
{
Date = AccountantHelper.LastDayOfMonth(yr, mon),
Amount = a / (12 - mo)
});
}
}
for (var year = 1; year < n; year++)
{
for (var mon = 1; mon <= 12; mon++)
{
items.Add(
new DepreciateItem
{
Date = AccountantHelper.LastDayOfMonth(yr + year, mon),
Amount = amount * (nstar - year + 1) / zstar / 12
});
}
}
// if (mo > 0)
{
for (var mon = 1; mon <= mo; mon++)
{
items.Add(
new DepreciateItem
{
Date = AccountantHelper.LastDayOfMonth(yr + n, mon),
Amount = amount * (nstar - (n + 1) + 2) / zstar / 12
});
}
}
}
break;
case DepreciationMethod.DoubleDeclineMethod:
throw new NotImplementedException();
}
asset.Schedule = items;
}
/// <summary>
/// 调整资产计算表
/// </summary>
/// <param name="asset">资产</param>
/// <returns>资产</returns>
public static Asset InternalRegular(Asset asset)
{
if (asset.Remark == Asset.IgnoranceMark)
{
return(asset);
}
if (!asset.Date.HasValue ||
!asset.Value.HasValue)
{
return(asset);
}
var lst = asset.Schedule?.ToList() ?? new List <AssetItem>();
foreach (var assetItem in lst)
{
if (assetItem is DepreciateItem ||
assetItem is DevalueItem)
{
if (assetItem.Date.HasValue)
{
assetItem.Date = AccountantHelper.LastDayOfMonth(
assetItem.Date.Value.Year,
assetItem.Date.Value.Month);
}
}
}
lst.Sort(new AssetItemComparer());
if (lst.Count == 0 ||
!(lst[0] is AcquisationItem acq0))
{
lst.Insert(
0,
new AcquisationItem
{
Date = asset.Date,
OrigValue = asset.Value.Value
});
}
else if (lst[0].Remark != AssetItem.IgnoranceMark)
{
acq0.Date = asset.Date;
acq0.OrigValue = asset.Value.Value;
}
var bookValue = 0D;
for (var i = 0; i < lst.Count; i++)
{
var item = lst[i];
if (item is AcquisationItem acq)
{
bookValue += acq.OrigValue;
item.Value = bookValue;
}
else if (item is DepreciateItem dep)
{
bookValue -= dep.Amount;
item.Value = bookValue;
}
else if (item is DevalueItem dev)
{
if (bookValue <= dev.FairValue &&
item.Remark != AssetItem.IgnoranceMark)
{
lst.RemoveAt(i--);
continue;
}
dev.Amount = bookValue - dev.FairValue;
bookValue = dev.FairValue;
item.Value = dev.FairValue;
}
else if (item is DispositionItem)
{
bookValue = 0;
}
}
asset.Schedule = lst;
return(asset);
}