wps-financial-report

财务报表生成器

财务数据 → 标准格式三表 → 自动勾稽校验 + 财务指标分析。

When to Use

• 生成资产负债表/利润表/现金流量表
• 财务数据汇总和报表格式化
• 财务分析指标计算
• 用户说"做财务报表""资产负债表模板"

When NOT to Use

• 预算编制 → 使用 wps-budget
• 工资核算 → 使用 wps-salary

财务三表

[1] 资产负债表 → 资产=负债+所有者权益
[2] 利润表 → 收入-成本-费用=利润
[3] 现金流量表 → 经营+投资+筹资活动

工作流程

Step 1: 确认报表需求

• 报表类型
• 报告期间（年度/季度/月度）
• 公司名称
• 数据来源

Step 2: 生成报表

from openpyxl import Workbook
from openpyxl.styles import Font, Alignment, PatternFill, Border, Side, numbers
from openpyxl.utils import get_column_letter
import os

def create_balance_sheet(company, period, data=None, output_path=None):
    """生成资产负债表"""
    wb = Workbook()
    ws = wb.active
    ws.title = "资产负债表"

    header_font = Font(name='宋体', size=12, bold=True)
    body_font = Font(name='宋体', size=10)
    money_fmt = '#,##0.00'
    thin = Side(style='thin')
    border = Border(left=thin, right=thin, top=thin, bottom=thin)

    # 标题
    ws.merge_cells('A1:F1')
    ws['A1'] = '资 产 负 债 表'
    ws['A1'].font = Font(name='黑体', size=16, bold=True)
    ws['A1'].alignment = Alignment(horizontal='center')

    ws.merge_cells('A2:F2')
    ws['A2'] = f'编制单位：{company}    {period}    单位：元'
    ws['A2'].font = Font(name='宋体', size=10)

    # 表头
    headers = [('资产', '行次', '期末余额', '负债和所有者权益', '行次', '期末余额')]
    for col, h in enumerate(headers[0], 1):
        cell = ws.cell(row=3, column=col, value=h)
        cell.font = header_font
        cell.alignment = Alignment(horizontal='center')
        cell.border = border

    ws.column_dimensions['A'].width = 22
    ws.column_dimensions['B'].width = 6
    ws.column_dimensions['C'].width = 16
    ws.column_dimensions['D'].width = 22
    ws.column_dimensions['E'].width = 6
    ws.column_dimensions['F'].width = 16

    # 资产科目
    assets = [
        ('流动资产：', '', '', '流动负债：', '', ''),
        ('  货币资金', '1', 0, '  短期借款', '31', 0),
        ('  应收账款', '2', 0, '  应付账款', '32', 0),
        ('  预付款项', '3', 0, '  预收款项', '33', 0),
        ('  存货', '4', 0, '  应付职工薪酬', '34', 0),
        ('  其他流动资产', '5', 0, '  应交税费', '35', 0),
        ('流动资产合计', '10', '=SUM(C5:C9)', '流动负债合计', '40', '=SUM(F5:F9)'),
        ('', '', '', '', '', ''),
        ('非流动资产：', '', '', '非流动负债：', '', ''),
        ('  固定资产', '11', 0, '  长期借款', '41', 0),
        ('  无形资产', '12', 0, '  长期应付款', '42', 0),
        ('非流动资产合计', '20', '=SUM(C14:C15)', '非流动负债合计', '50', '=SUM(F14:F15)'),
        ('', '', '', '负债合计', '51', '=F10+F16'),
        ('', '', '', '', '', ''),
        ('', '', '', '所有者权益：', '', ''),
        ('', '', '', '  实收资本', '52', 0),
        ('', '', '', '  资本公积', '53', 0),
        ('', '', '', '  盈余公积', '54', 0),
        ('', '', '', '  未分配利润', '55', 0),
        ('', '', '', '所有者权益合计', '60', '=SUM(F20:F23)'),
        ('资产总计', '30', '=C10+C16', '负债和所有者权益总计', '70', '=F17+F24'),
    ]

    for i, row_data in enumerate(assets):
        row = i + 4
        for col, val in enumerate(row_data, 1):
            cell = ws.cell(row=row, column=col, value=val)
            cell.font = body_font
            cell.border = border
            if col in [3, 6] and isinstance(val, (int, float)):
                cell.number_format = money_fmt

    if not output_path:
        output_path = f'{company}_资产负债表.xlsx'
    wb.save(output_path)
    return os.path.abspath(output_path)