{"id":403,"date":"2025-12-26T15:51:55","date_gmt":"2025-12-26T07:51:55","guid":{"rendered":"https:\/\/www.moping.me\/?p=403"},"modified":"2025-12-26T15:51:56","modified_gmt":"2025-12-26T07:51:56","slug":"%e6%b7%b1%e5%85%a5%e8%a7%a3%e6%9e%90%e5%ba%94%e6%94%b6%e8%b4%a6%e6%ac%be%ef%bc%9a%e4%b8%9a%e5%8a%a1%e4%b8%8e%e8%b4%a2%e5%8a%a1%e9%9b%86%e6%88%90%e7%9a%84%e6%a0%b8%e5%bf%83%e6%8a%80%e6%9c%af%e5%ae%9e","status":"publish","type":"post","link":"https:\/\/www.moping.me\/index.php\/2025\/12\/26\/%e6%b7%b1%e5%85%a5%e8%a7%a3%e6%9e%90%e5%ba%94%e6%94%b6%e8%b4%a6%e6%ac%be%ef%bc%9a%e4%b8%9a%e5%8a%a1%e4%b8%8e%e8%b4%a2%e5%8a%a1%e9%9b%86%e6%88%90%e7%9a%84%e6%a0%b8%e5%bf%83%e6%8a%80%e6%9c%af%e5%ae%9e\/","title":{"rendered":"\u6df1\u5165\u89e3\u6790\u5e94\u6536\u8d26\u6b3e\uff1a\u4e1a\u52a1\u4e0e\u8d22\u52a1\u96c6\u6210\u7684\u6838\u5fc3\u6280\u672f\u5b9e\u73b0"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">\u4e3a\u4ec0\u4e48\u5e94\u6536\u8d26\u6b3e\u662fERP\u7cfb\u7edf\u7684&#8221;\u8bd5\u91d1\u77f3&#8221;\uff1f<\/h2>\n\n\n\n<p>\u5728ERP\u5f00\u53d1\u4e2d\uff0c\u5e94\u6536\u8d26\u6b3e\u6a21\u5757\u662f\u6700\u80fd\u4f53\u73b0&#8221;\u4e1a\u52a1\u9a71\u52a8\u8d22\u52a1&#8221;\u7406\u5ff5\u7684\u5178\u578b\u4ee3\u8868\u3002\u5b83\u4e0d\u4ec5\u662f\u8d22\u52a1\u6982\u5ff5\uff0c\u66f4\u662f\u8d2f\u7a7f\u9500\u552e\u3001\u7269\u6d41\u3001\u8d22\u52a1\u4e09\u5927\u9886\u57df\u7684\u5b8c\u6574\u4e1a\u52a1\u6d41\u7a0b\u3002\u7406\u89e3\u5e94\u6536\u8d26\u6b3e\uff0c\u5c31\u662f\u7406\u89e3ERP\u7cfb\u7edf\u5982\u4f55\u5c06\u5546\u4e1a\u4fe1\u7528\u8f6c\u5316\u4e3a\u4f1a\u8ba1\u8bed\u8a00\u7684\u6838\u5fc3\u673a\u5236\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4e00\u3001\u4e00\u53e5\u8bdd\u8bb2\u900f\u5e94\u6536\u8d26\u6b3e<\/h2>\n\n\n\n<p><strong>\u5e94\u6536\u8d26\u6b3e = \u5df2\u4ea4\u4ed8\u8d27\u7269\/\u670d\u52a1\u4f46\u672a\u6536\u5230\u73b0\u91d1\u7684\u6536\u6b3e\u6743\u5229<\/strong><\/p>\n\n\n\n<p>\u8fd9\u4e0d\u662f\u7b80\u5355\u7684&#8221;\u5ba2\u6237\u6b20\u94b1&#8221;\uff0c\u800c\u662f\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4e1a\u52a1\u5c42\u9762\uff1a\u9500\u552e\u5df2\u5b8c\u6210\uff0c\u7269\u6743\u5df2\u8f6c\u79fb<\/li>\n\n\n\n<li>\u6cd5\u5f8b\u5c42\u9762\uff1a\u4f01\u4e1a\u5bf9\u5ba2\u6237\u5177\u6709\u5408\u6cd5\u7684\u503a\u6743<\/li>\n\n\n\n<li>\u8d22\u52a1\u5c42\u9762\uff1a\u4e00\u9879\u91cd\u8981\u7684\u6d41\u52a8\u8d44\u4ea7<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u4e8c\u3001\u4ece\u5305\u5b50\u94fa\u770b\u5e94\u6536\u8d26\u6b3e\uff1a\u4e00\u4e2a\u5f00\u53d1\u8005\u7684\u601d\u8003<\/h2>\n\n\n\n<p>\u5047\u8bbe\u4f60\u8981\u4e3a\u4e00\u5bb6\u5305\u5b50\u94fa\u5f00\u53d1ERP\u7cfb\u7edf\uff1a<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u573a\u666f\u4e00\uff1a\u73b0\u7ed3\u4ea4\u6613\uff08\u7b80\u5355\u76f4\u63a5\uff09<\/h3>\n\n\n\n<pre class=\"wp-block-code\"><code>\/\/ \u4ee3\u7801\u903b\u8f91\npublic void handleCashSale(Order order) {\n    \/\/ \u7acb\u5373\u751f\u6210\u51ed\u8bc1\n    createVoucher(\n        debit(\"1001-\u73b0\u91d1\", order.getAmount()),\n        credit(\"6001-\u4e3b\u8425\u4e1a\u52a1\u6536\u5165\", order.getAmount())\n    );\n    \/\/ \u5e93\u5b58\u51cf\u5c11\uff0c\u73b0\u91d1\u589e\u52a0 - \u4e1a\u52a1\u95ed\u73af\u7acb\u5373\u5b8c\u6210\n}<\/code><\/pre>\n\n\n\n<h3 class=\"wp-block-heading\">\u573a\u666f\u4e8c\uff1a\u8d4a\u9500\u4ea4\u6613\uff08\u8fd9\u624d\u662f\u6838\u5fc3\u96be\u70b9\uff09<\/h3>\n\n\n\n<pre class=\"wp-block-code\"><code>\/\/ \u8d4a\u9500\u573a\u666f\u7684\u590d\u6742\u6027\npublic void handleCreditSale(Order order, Customer customer) {\n    \/\/ 1. \u4fe1\u7528\u68c0\u67e5\uff1a\u5ba2\u6237\u662f\u5426\u8d85\u989d\u5ea6\uff1f\n    if (customer.getCreditUsed() + order.getAmount() &gt; customer.getCreditLimit()) {\n        throw new CreditExceededException(\"\u5ba2\u6237\u4fe1\u7528\u989d\u5ea6\u4e0d\u8db3\");\n    }\n\n    \/\/ 2. \u53d1\u8d27\u540e\uff1a\u786e\u8ba4\u6536\u5165\u4f46\u672a\u6536\u6b3e\n    \/\/ \u6ce8\u610f\uff1a\u8fd9\u91cc\u4e0d\u662f\u7acb\u5373\u6709\u73b0\u91d1\u6d41\u5165\uff0c\u800c\u662f\u4ea7\u751f\u4e86\u4e00\u9879\"\u6743\u5229\"\n    createVoucher(\n        debit(\"1122-\u5e94\u6536\u8d26\u6b3e-\" + customer.getId(), order.getAmount() * 1.13), \/\/ \u542b\u7a0e\n        credit(\"6001-\u4e3b\u8425\u4e1a\u52a1\u6536\u5165\", order.getAmount()),\n        credit(\"2221-\u5e94\u4ea4\u7a0e\u8d39-\u9500\u9879\u7a0e\", order.getAmount() * 0.13)\n    );\n\n    \/\/ 3. \u66f4\u65b0\u5ba2\u6237\u4fe1\u7528\u5360\u7528\n    customer.increaseCreditUsed(order.getAmount());\n\n    \/\/ \u4e1a\u52a1\u5b8c\u6210\uff0c\u4f46\u8d22\u52a1\u6d41\u7a0b\u53ea\u8d70\u4e86\u4e00\u534a\uff01\n}<\/code><\/pre>\n\n\n\n<p><strong>\u5173\u952e\u6d1e\u5bdf<\/strong>\uff1a\u5e94\u6536\u8d26\u6b3e\u6253\u7834\u4e86&#8221;\u94b1\u8d27\u4e24\u6e05&#8221;\u7684\u7b80\u5355\u6a21\u578b\uff0c\u5f15\u5165\u4e86<strong>\u65f6\u95f4\u5dee<\/strong>\u548c<strong>\u4fe1\u7528\u98ce\u9669<\/strong>\uff0c\u8fd9\u6b63\u662f\u7cfb\u7edf\u9700\u8981\u590d\u6742\u8bbe\u8ba1\u7684\u539f\u56e0\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4e09\u3001\u5e94\u6536\u8d26\u6b3e\u7684\u751f\u547d\u5468\u671f\uff1a\u4ece\u8ba2\u5355\u5230\u73b0\u91d1\u7684\u5168\u6d41\u7a0b<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><div class='fancybox-wrapper lazyload-container-unload' data-fancybox='post-images' href='https:\/\/www.moping.me\/wp-content\/uploads\/2025\/12\/\u5e94\u6536\u8d26\u6b3e\u7684\u751f\u547d\u5468\u671f\uff1a\u4ece\u8ba2\u5355\u5230\u73b0\u91d1\u7684\u5168\u6d41\u7a0b-506x1024.png'><img class=\"lazyload lazyload-style-1\" src=\"data:image\/svg+xml;base64,PCEtLUFyZ29uTG9hZGluZy0tPgo8c3ZnIHdpZHRoPSIxIiBoZWlnaHQ9IjEiIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8yMDAwL3N2ZyIgc3Ryb2tlPSIjZmZmZmZmMDAiPjxnPjwvZz4KPC9zdmc+\"  loading=\"lazy\" decoding=\"async\" width=\"506\" height=\"1024\" data-original=\"https:\/\/www.moping.me\/wp-content\/uploads\/2025\/12\/\u5e94\u6536\u8d26\u6b3e\u7684\u751f\u547d\u5468\u671f\uff1a\u4ece\u8ba2\u5355\u5230\u73b0\u91d1\u7684\u5168\u6d41\u7a0b-506x1024.png\" src=\"data:image\/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAAAXNSR0IArs4c6QAAAARnQU1BAACxjwv8YQUAAAAJcEhZcwAADsQAAA7EAZUrDhsAAAANSURBVBhXYzh8+PB\/AAffA0nNPuCLAAAAAElFTkSuQmCC\" alt=\"\" class=\"wp-image-404\"  sizes=\"auto, (max-width: 506px) 100vw, 506px\" \/><\/div><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u5173\u952e\u8282\u70b9\u8be6\u89e3\uff1a<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">1. <strong>\u9500\u552e\u5f00\u7968 &#8211; \u5e94\u6536\u8d26\u6b3e\u7684\u8bde\u751f\u65f6\u523b<\/strong><\/h4>\n\n\n\n<pre class=\"wp-block-code\"><code>\/**\n * \u9500\u552e\u53d1\u7968\u8fc7\u8d26\u670d\u52a1\n * \u8fd9\u662f\u4e1a\u52a1\u6570\u636e\u8f6c\u5316\u4e3a\u8d22\u52a1\u6570\u636e\u7684\u6838\u5fc3\u8f6c\u6362\u70b9\n *\/\n@Service\n@Transactional\n@Slf4j\npublic class SalesInvoicePostingService {\n\n    @Autowired\n    private AccountingIntegrationService accountingService;\n\n    @Autowired\n    private CustomerCreditService creditService;\n\n    public void postInvoice(SalesInvoice invoice) {\n        \/\/ \u9a8c\u8bc1\u4e1a\u52a1\u5b8c\u6574\u6027\n        validateInvoice(invoice);\n\n        \/\/ \u751f\u6210\u8d22\u52a1\u51ed\u8bc1\n        AccountingVoucher voucher = AccountingVoucher.builder()\n            .type(\"SA\")  \/\/ \u9500\u552e\u51ed\u8bc1\u7c7b\u578b\n            .date(invoice.getInvoiceDate())\n            .description(\"\u9500\u552e\u5f00\u7968\uff1a\" + invoice.getInvoiceNo())\n            .build();\n\n        \/\/ \u501f\u65b9\uff1a\u5e94\u6536\u8d26\u6b3e\uff08\u6309\u5ba2\u6237\u8f85\u52a9\u6838\u7b97\uff09\n        voucher.addItem(AccountingEntry.builder()\n            .accountCode(\"1122\")  \/\/ \u5e94\u6536\u8d26\u6b3e\u79d1\u76ee\n            .subsidiaryLedger(invoice.getCustomer().getId())  \/\/ \u5ba2\u6237\u8f85\u52a9\u6838\u7b97\n            .amount(invoice.getTotalAmount())\n            .direction(EntryDirection.DEBIT)\n            .build());\n\n        \/\/ \u8d37\u65b9\uff1a\u4e3b\u8425\u4e1a\u52a1\u6536\u5165\n        voucher.addItem(AccountingEntry.builder()\n            .accountCode(\"6001\")\n            .amount(invoice.getNetAmount())\n            .direction(EntryDirection.CREDIT)\n            .build());\n\n        \/\/ \u8d37\u65b9\uff1a\u5e94\u4ea4\u7a0e\u8d39-\u9500\u9879\u7a0e\n        voucher.addItem(AccountingEntry.builder()\n            .accountCode(\"22210105\")\n            .amount(invoice.getTaxAmount())\n            .direction(EntryDirection.CREDIT)\n            .build());\n\n        \/\/ \u8c03\u7528\u603b\u8d26\u670d\u52a1\u751f\u6210\u51ed\u8bc1\n        accountingService.postVoucher(voucher);\n\n        \/\/ \u66f4\u65b0\u5ba2\u6237\u4fe1\u7528\u5360\u7528\n        creditService.updateCreditUsage(\n            invoice.getCustomer().getId(), \n            invoice.getTotalAmount()\n        );\n\n        \/\/ \u66f4\u65b0\u53d1\u7968\u72b6\u6001\u4e3a\"\u5df2\u8fc7\u8d26\"\n        invoice.setStatus(InvoiceStatus.POSTED);\n        invoiceRepository.save(invoice);\n\n        log.info(\"\u9500\u552e\u53d1\u7968\u8fc7\u8d26\u5b8c\u6210\uff1a{}\uff0c\u91d1\u989d\uff1a{}\", \n            invoice.getInvoiceNo(), invoice.getTotalAmount());\n    }\n}<\/code><\/pre>\n\n\n\n<h4 class=\"wp-block-heading\">2. <strong>\u6536\u6b3e\u6e05\u8d26 &#8211; \u5e94\u6536\u8d26\u6b3e\u7684\u7ec8\u7ed3\u65f6\u523b<\/strong><\/h4>\n\n\n\n<pre class=\"wp-block-code\"><code>\/**\n * \u6536\u6b3e\u6e05\u8d26\u670d\u52a1\n * \u5904\u7406\u5ba2\u6237\u4ed8\u6b3e\u4e0e\u5e94\u6536\u8d26\u6b3e\u7684\u6838\u9500\n *\/\n@Service\n@Transactional\npublic class PaymentClearingService {\n\n    \/\/ \u6536\u6b3e\u6838\u9500\u7b97\u6cd5\uff1a\u6309\u5230\u671f\u65e5\u4f18\u5148\n    public List&lt;ClearingResult&gt; clearPayment(Payment payment, \n                                           List&lt;OpenInvoice&gt; openInvoices) {\n\n        \/\/ \u6309\u5230\u671f\u65e5\u6392\u5e8f\uff08\u6700\u65e9\u5230\u671f\u4f18\u5148\uff09\n        openInvoices.sort(Comparator.comparing(OpenInvoice::getDueDate));\n\n        List&lt;ClearingResult&gt; results = new ArrayList&lt;&gt;();\n        BigDecimal remainingAmount = payment.getAmount();\n\n        for (OpenInvoice invoice : openInvoices) {\n            if (remainingAmount.compareTo(BigDecimal.ZERO) &lt;= 0) {\n                break;\n            }\n\n            BigDecimal clearingAmount = invoice.getRemainingAmount()\n                .min(remainingAmount);\n\n            \/\/ \u751f\u6210\u6e05\u8d26\u8bb0\u5f55\n            ClearingRecord record = ClearingRecord.builder()\n                .paymentId(payment.getId())\n                .invoiceId(invoice.getId())\n                .clearingAmount(clearingAmount)\n                .clearingDate(LocalDate.now())\n                .build();\n\n            clearingRepository.save(record);\n\n            \/\/ \u66f4\u65b0\u53d1\u7968\u5269\u4f59\u91d1\u989d\n            invoice.setRemainingAmount(\n                invoice.getRemainingAmount().subtract(clearingAmount)\n            );\n\n            if (invoice.getRemainingAmount().compareTo(BigDecimal.ZERO) == 0) {\n                invoice.setStatus(InvoiceStatus.CLEARED);\n            }\n\n            results.add(new ClearingResult(invoice, clearingAmount));\n            remainingAmount = remainingAmount.subtract(clearingAmount);\n        }\n\n        \/\/ \u751f\u6210\u6536\u6b3e\u51ed\u8bc1\n        if (payment.getAmount().compareTo(BigDecimal.ZERO) &gt; 0) {\n            generatePaymentVoucher(payment, results);\n        }\n\n        return results;\n    }\n\n    private void generatePaymentVoucher(Payment payment, \n                                      List&lt;ClearingResult&gt; clearings) {\n        AccountingVoucher voucher = AccountingVoucher.builder()\n            .type(\"PA\")  \/\/ \u4ed8\u6b3e\u51ed\u8bc1\u7c7b\u578b\n            .date(payment.getPaymentDate())\n            .description(\"\u5ba2\u6237\u4ed8\u6b3e\uff1a\" + payment.getCustomer().getName())\n            .build();\n\n        \/\/ \u501f\u65b9\uff1a\u94f6\u884c\u5b58\u6b3e\/\u73b0\u91d1\n        voucher.addItem(AccountingEntry.builder()\n            .accountCode(payment.getBankAccount().getAccountCode())\n            .amount(payment.getAmount())\n            .direction(EntryDirection.DEBIT)\n            .build());\n\n        \/\/ \u8d37\u65b9\uff1a\u5e94\u6536\u8d26\u6b3e\uff08\u51cf\u5c11\uff09\n        for (ClearingResult result : clearings) {\n            voucher.addItem(AccountingEntry.builder()\n                .accountCode(\"1122\")\n                .subsidiaryLedger(result.getInvoice().getCustomer().getId())\n                .amount(result.getClearingAmount())\n                .direction(EntryDirection.CREDIT)\n                .build());\n        }\n\n        accountingService.postVoucher(voucher);\n    }\n}<\/code><\/pre>\n\n\n\n<h2 class=\"wp-block-heading\">\u56db\u3001\u6280\u672f\u6df1\u5ea6\uff1a\u5e94\u6536\u8d26\u6b3e\u6a21\u5757\u7684\u6838\u5fc3\u8bbe\u8ba1<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">1. <strong>\u6570\u636e\u6a21\u578b\u8bbe\u8ba1\uff1a\u65e2\u8981\u7075\u6d3b\u53c8\u8981\u9ad8\u6548<\/strong><\/h3>\n\n\n\n<pre class=\"wp-block-code\"><code>-- \u5e94\u6536\u8d26\u6b3e\u4e3b\u8868\uff08\u652f\u6301\u591a\u5e01\u79cd\u3001\u591a\u516c\u53f8\uff09\nCREATE TABLE ar_account_receivable (\n    id BIGINT PRIMARY KEY AUTO_INCREMENT,\n    company_code VARCHAR(20) NOT NULL,        -- \u516c\u53f8\u4ee3\u7801\n    customer_id BIGINT NOT NULL,              -- \u5ba2\u6237ID\n    invoice_id BIGINT NOT NULL,               -- \u6e90\u53d1\u7968ID\n    currency_code CHAR(3) NOT NULL DEFAULT 'CNY',\n    original_amount DECIMAL(18,2) NOT NULL,   -- \u539f\u59cb\u91d1\u989d\n    remaining_amount DECIMAL(18,2) NOT NULL,  -- \u5269\u4f59\u91d1\u989d\n    due_date DATE NOT NULL,                   -- \u5230\u671f\u65e5\n    aging_bucket VARCHAR(20),                 -- \u8d26\u9f84\u533a\u95f4\n    status VARCHAR(20) DEFAULT 'OPEN',        -- OPEN, PARTIAL, CLOSED\n    created_time DATETIME DEFAULT CURRENT_TIMESTAMP,\n    updated_time DATETIME ON UPDATE CURRENT_TIMESTAMP,\n\n    INDEX idx_customer_status (customer_id, status),\n    INDEX idx_due_date (due_date),\n    INDEX idx_aging (aging_bucket),\n    UNIQUE KEY uk_invoice (invoice_id)\n);\n\n-- \u6e05\u8d26\u8bb0\u5f55\u8868\uff08\u652f\u6301\u90e8\u5206\u4ed8\u6b3e\u3001\u591a\u5bf9\u591a\u6838\u9500\uff09\nCREATE TABLE ar_clearing_record (\n    id BIGINT PRIMARY KEY AUTO_INCREMENT,\n    payment_id BIGINT NOT NULL,               -- \u6536\u6b3e\u5355ID\n    invoice_id BIGINT NOT NULL,               -- \u53d1\u7968ID\n    clearing_amount DECIMAL(18,2) NOT NULL,   -- \u6838\u9500\u91d1\u989d\n    clearing_date DATE NOT NULL,\n    exchange_rate DECIMAL(10,6),              -- \u6c47\u7387\uff08\u5916\u5e01\u573a\u666f\uff09\n    clearing_method VARCHAR(20),              -- \u6838\u9500\u65b9\u5f0f\uff1a\u81ea\u52a8\u3001\u624b\u5de5\n    created_by BIGINT NOT NULL,\n\n    INDEX idx_payment (payment_id),\n    INDEX idx_invoice (invoice_id),\n    FOREIGN KEY (invoice_id) REFERENCES ar_account_receivable(id)\n);\n\n-- \u8d26\u9f84\u5feb\u7167\u8868\uff08\u4f18\u5316\u62a5\u8868\u6027\u80fd\uff09\nCREATE TABLE ar_aging_snapshot (\n    snapshot_date DATE NOT NULL,              -- \u5feb\u7167\u65e5\u671f\n    customer_id BIGINT NOT NULL,\n    bucket_0_30 DECIMAL(18,2) DEFAULT 0,     -- 0-30\u5929\n    bucket_31_60 DECIMAL(18,2) DEFAULT 0,    -- 31-60\u5929\n    bucket_61_90 DECIMAL(18,2) DEFAULT 0,    -- 61-90\u5929\n    bucket_over_90 DECIMAL(18,2) DEFAULT 0,  -- 90\u5929\u4ee5\u4e0a\n    total_amount DECIMAL(18,2) NOT NULL,\n\n    PRIMARY KEY (snapshot_date, customer_id),\n    INDEX idx_customer (customer_id)\n);<\/code><\/pre>\n\n\n\n<h3 class=\"wp-block-heading\">2. <strong>\u5e76\u53d1\u63a7\u5236\uff1a\u9632\u6b62\u8d85\u989d\u6536\u6b3e\u7684\u5173\u952e<\/strong><\/h3>\n\n\n\n<pre class=\"wp-block-code\"><code>\/**\n * \u4f7f\u7528\u4e50\u89c2\u9501\u9632\u6b62\u5e76\u53d1\u6e05\u8d26\u51b2\u7a81\n *\/\n@Service\npublic class ConcurrentPaymentService {\n\n    @Transactional\n    public PaymentResult processPayment(PaymentRequest request) {\n        \/\/ \u83b7\u53d6\u5ba2\u6237\u6240\u6709\u672a\u6e05\u53d1\u7968\uff08\u5e26\u7248\u672c\u53f7\uff09\n        List&lt;OpenInvoice&gt; invoices = invoiceRepository\n            .findOpenInvoicesWithLock(request.getCustomerId());\n\n        \/\/ \u5c1d\u8bd5\u6e05\u8d26\n        for (OpenInvoice invoice : invoices) {\n            int updated = invoiceRepository.updateRemainingAmount(\n                invoice.getId(),\n                invoice.getVersion(),\n                request.getAmount() \/\/ \u51cf\u53bb\u7684\u91d1\u989d\n            );\n\n            if (updated == 0) {\n                \/\/ \u7248\u672c\u51b2\u7a81\uff0c\u91cd\u8bd5\u6216\u629b\u51fa\u5f02\u5e38\n                throw new OptimisticLockException(\"\u53d1\u7968\u5df2\u88ab\u5176\u4ed6\u64cd\u4f5c\u4fee\u6539\");\n            }\n        }\n\n        \/\/ \u7ee7\u7eed\u540e\u7eed\u5904\u7406...\n    }\n}\n\n\/**\n * \u4f7f\u7528\u6570\u636e\u5e93\u60b2\u89c2\u9501\uff08\u9002\u7528\u4e8e\u9ad8\u9891\u4ea4\u6613\u573a\u666f\uff09\n *\/\n@Repository\npublic class InvoiceRepositoryImpl {\n\n    @Query(value = \"SELECT * FROM ar_account_receivable \" +\n                   \"WHERE customer_id = :customerId AND status = 'OPEN' \" +\n                   \"FOR UPDATE SKIP LOCKED\", \n           nativeQuery = true)\n    List&lt;AccountReceivable&gt; findAndLockOpenInvoices(\n        @Param(\"customerId\") Long customerId\n    );\n}<\/code><\/pre>\n\n\n\n<h3 class=\"wp-block-heading\">3. <strong>\u8d26\u9f84\u5206\u6790\uff1aSQL\u7684\u827a\u672f<\/strong><\/h3>\n\n\n\n<pre class=\"wp-block-code\"><code>-- \u5b9e\u65f6\u8d26\u9f84\u5206\u6790\u67e5\u8be2\uff08OLTP\u573a\u666f\uff09\nSELECT \n    customer_id,\n    SUM(CASE WHEN days_overdue &lt;= 30 THEN remaining_amount ELSE 0 END) AS bucket_1,\n    SUM(CASE WHEN days_overdue BETWEEN 31 AND 60 THEN remaining_amount ELSE 0 END) AS bucket_2,\n    SUM(CASE WHEN days_overdue BETWEEN 61 AND 90 THEN remaining_amount ELSE 0 END) AS bucket_3,\n    SUM(CASE WHEN days_overdue &gt; 90 THEN remaining_amount ELSE 0 END) AS bucket_4,\n    SUM(remaining_amount) AS total\nFROM (\n    SELECT \n        customer_id,\n        remaining_amount,\n        DATEDIFF(CURDATE(), due_date) AS days_overdue\n    FROM ar_account_receivable\n    WHERE status IN ('OPEN', 'PARTIAL')\n      AND remaining_amount &gt; 0\n) AS overdue_invoices\nGROUP BY customer_id;\n\n-- \u4f7f\u7528\u7269\u5316\u89c6\u56fe\u6216\u5b9a\u671f\u5feb\u7167\u4f18\u5316\uff08OLAP\u573a\u666f\uff09\nCREATE EVENT ar_aging_snapshot_event\nON SCHEDULE EVERY 1 DAY\nSTARTS '2024-01-01 02:00:00'\nDO\n    INSERT INTO ar_aging_snapshot\n    SELECT \n        CURDATE(),\n        customer_id,\n        -- \u8ba1\u7b97\u5404\u8d26\u9f84\u533a\u95f4\u91d1\u989d...\n    FROM ar_account_receivable\n    WHERE status IN ('OPEN', 'PARTIAL');<\/code><\/pre>\n\n\n\n<h2 class=\"wp-block-heading\">\u4e94\u3001\u5e94\u6536\u8d26\u6b3e\u7684\u9ad8\u7ea7\u529f\u80fd\uff1a\u574f\u8d26\u8ba1\u63d0<\/h2>\n\n\n\n<pre class=\"wp-block-code\"><code>\/**\n * \u574f\u8d26\u8ba1\u63d0\u670d\u52a1\uff08\u6708\u672b\u5904\u7406\uff09\n *\/\n@Service\npublic class BadDebtProvisionService {\n\n    @Scheduled(cron = \"0 0 2 L * ?\")  \/\/ \u6bcf\u6708\u6700\u540e\u4e00\u5929\u51cc\u66682\u70b9\u6267\u884c\n    @Transactional\n    public void calculateProvision() {\n        \/\/ 1. \u83b7\u53d6\u8d26\u9f84\u5206\u6790\u7ed3\u679c\n        Map&lt;Long, AgingAnalysis&gt; agingResults = agingService.analyzeAging();\n\n        \/\/ 2. \u5e94\u7528\u8ba1\u63d0\u653f\u7b56\uff08\u5982\uff1a90\u5929\u4ee5\u4e0a\u8ba1\u63d050%\uff09\n        List&lt;ProvisionEntry&gt; provisions = agingResults.values().stream()\n            .filter(aging -&gt; aging.getOver90Amount().compareTo(BigDecimal.ZERO) &gt; 0)\n            .map(aging -&gt; ProvisionEntry.builder()\n                .customerId(aging.getCustomerId())\n                .provisionAmount(aging.getOver90Amount().multiply(new BigDecimal(\"0.5\")))\n                .reason(\"\u8d26\u9f84\u8d85\u8fc790\u5929\")\n                .period(LocalDate.now().withDayOfMonth(1))\n                .build())\n            .collect(Collectors.toList());\n\n        \/\/ 3. \u751f\u6210\u574f\u8d26\u51c6\u5907\u51ed\u8bc1\n        provisions.forEach(this::generateProvisionVoucher);\n\n        \/\/ 4. \u66f4\u65b0\u5ba2\u6237\u4fe1\u7528\u8bc4\u7ea7\n        updateCustomerCreditRatings(agingResults);\n    }\n\n    private void generateProvisionVoucher(ProvisionEntry provision) {\n        \/\/ \u501f\uff1a\u4fe1\u7528\u51cf\u503c\u635f\u5931\n        \/\/ \u8d37\uff1a\u574f\u8d26\u51c6\u5907\n        accountingService.postVoucher(AccountingVoucher.builder()\n            .type(\"BD\")  \/\/ \u574f\u8d26\u51ed\u8bc1\n            .date(LocalDate.now())\n            .description(\"\u574f\u8d26\u8ba1\u63d0-\" + provision.getCustomerId())\n            .addItem(AccountingEntry.debit(\"6701\", provision.getProvisionAmount()))\n            .addItem(AccountingEntry.credit(\"1231\", provision.getProvisionAmount()))\n            .build());\n    }\n}<\/code><\/pre>\n\n\n\n<h2 class=\"wp-block-heading\">\u516d\u3001\u603b\u7ed3\uff1a\u5e94\u6536\u8d26\u6b3e\u6a21\u5757\u7684\u5f00\u53d1\u54f2\u5b66<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u53cc\u5411\u8ffd\u6eaf\u6027\u8bbe\u8ba1<\/strong>\uff1a<\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6b63\u5411\uff1a\u9500\u552e\u8ba2\u5355 \u2192 \u53d1\u8d27\u5355 \u2192 \u53d1\u7968 \u2192 \u5e94\u6536\u8d26\u6b3e \u2192 \u6536\u6b3e<\/li>\n\n\n\n<li>\u53cd\u5411\uff1a\u6536\u6b3e\u8bb0\u5f55 \u2192 \u6e05\u8d26\u8bb0\u5f55 \u2192 \u53d1\u7968 \u2192 \u539f\u59cb\u8ba2\u5355<\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u72b6\u6001\u673a\u601d\u7ef4<\/strong>\uff1a<\/li>\n<\/ol>\n\n\n\n<pre class=\"wp-block-code\"><code>   public enum ReceivableStatus {\n       PENDING,      \/\/ \u5f85\u786e\u8ba4\n       OPEN,         \/\/ \u672a\u6e05\n       PARTIAL,      \/\/ \u90e8\u5206\u6536\u6b3e\n       CLEARED,      \/\/ \u5df2\u7ed3\u6e05\n       DISPUTED,     \/\/ \u4e89\u8bae\u4e2d\n       WRITTEN_OFF   \/\/ \u5df2\u6838\u9500\n   }<\/code><\/pre>\n\n\n\n<ol start=\"3\" class=\"wp-block-list\">\n<li><strong>\u6027\u80fd\u5206\u5c42\u7b56\u7565<\/strong>\uff1a<\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5b9e\u65f6\u5c42\uff1a\u5904\u7406\u65e5\u5e38\u4ea4\u6613\uff08OLTP\u4f18\u5316\uff09<\/li>\n\n\n\n<li>\u5206\u6790\u5c42\uff1a\u8d26\u9f84\u3001\u574f\u8d26\u5206\u6790\uff08OLAP\u4f18\u5316\uff09<\/li>\n\n\n\n<li>\u5f52\u6863\u5c42\uff1a\u5386\u53f2\u6570\u636e\u5b58\u50a8\uff08\u51b7\u70ed\u5206\u79bb\uff09<\/li>\n<\/ul>\n\n\n\n<p>\u5e94\u6536\u8d26\u6b3e\u6a21\u5757\u6559\u4f1a\u6211\u4eec\u7684\u4e0d\u53ea\u662f\u4f1a\u8ba1\u77e5\u8bc6\uff0c\u66f4\u662f<strong>\u5982\u4f55\u5c06\u590d\u6742\u7684\u5546\u4e1a\u89c4\u5219\u8f6c\u5316\u4e3a\u53ef\u9760\u3001\u9ad8\u6548\u7684\u7cfb\u7edf\u5b9e\u73b0<\/strong>\u3002\u5b83\u8981\u6c42\u5f00\u53d1\u8005\u540c\u65f6\u5177\u5907\u4e1a\u52a1\u7406\u89e3\u80fd\u529b\u3001\u6570\u636e\u5efa\u6a21\u80fd\u529b\u548c\u5e76\u53d1\u5904\u7406\u80fd\u529b\uff0c\u662f\u68c0\u9a8c\u4e00\u4e2aERP\u5f00\u53d1\u8005\u7efc\u5408\u80fd\u529b\u7684\u7edd\u4f73\u8bd5\u91d1\u77f3\u3002<\/p>\n\n\n\n<p>\u5728\u5fae\u670d\u52a1\u67b6\u6784\u4e0b\uff0c\u5e94\u6536\u8d26\u6b3e\u670d\u52a1\u5e94\u8be5\u5982\u4f55\u5212\u5206\u8fb9\u754c\uff1f\u5b83\u4e0e\u9500\u552e\u670d\u52a1\u3001\u603b\u8d26\u670d\u52a1\u4e4b\u95f4\u7684\u6570\u636e\u4e00\u81f4\u6027\u5982\u4f55\u4fdd\u8bc1\uff1f\u6b22\u8fce\u5728\u8bc4\u8bba\u533a\u6765\u5206\u4eab\u4f60\u7684\u67b6\u6784\u8bbe\u8ba1\u601d\u8def\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u4e3a\u4ec0\u4e48\u5e94\u6536\u8d26\u6b3e\u662fERP\u7cfb\u7edf\u7684&#8221;\u8bd5\u91d1\u77f3&#8221;\uff1f \u5728ERP\u5f00\u53d1\u4e2d\uff0c\u5e94\u6536\u8d26\u6b3e\u6a21\u5757\u662f\u6700\u80fd\u4f53\u73b0&#038;#8 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11,4,2],"tags":[48,45,21,13],"class_list":["post-403","post","type-post","status-publish","format-standard","hentry","category-erp","category-enterprise-development","category-my-knowledge-base","tag-erp","tag-4-0","tag-21","tag-13"],"_links":{"self":[{"href":"https:\/\/www.moping.me\/index.php\/wp-json\/wp\/v2\/posts\/403","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.moping.me\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.moping.me\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.moping.me\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.moping.me\/index.php\/wp-json\/wp\/v2\/comments?post=403"}],"version-history":[{"count":1,"href":"https:\/\/www.moping.me\/index.php\/wp-json\/wp\/v2\/posts\/403\/revisions"}],"predecessor-version":[{"id":405,"href":"https:\/\/www.moping.me\/index.php\/wp-json\/wp\/v2\/posts\/403\/revisions\/405"}],"wp:attachment":[{"href":"https:\/\/www.moping.me\/index.php\/wp-json\/wp\/v2\/media?parent=403"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.moping.me\/index.php\/wp-json\/wp\/v2\/categories?post=403"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.moping.me\/index.php\/wp-json\/wp\/v2\/tags?post=403"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}