通过之前几篇文章的介绍，相信大部分人已经入门了基本的 Beancount 的使用，也能理解[[复式记账]]的魅力。
这一篇文章就接着之前的内容，来讲讲如何在 Beancount 下记录期权（或者限制性股票）交易的记账。
RSU（restricted stock units），又被称为限制性股票，restricted 意味着当前无法获得，一般经过特定的时间周期，当其成熟时才可以收到。通常的，被许诺可以在未来的 3~4 年中每个季度或每个月份收到固定份额的股票，当你离开公司的时候，剩余为成熟的份额就视为自动丢失。
其中的一种方法是，可以将 RSUs 视为 assets, 一种定期的应收款。
作者提供了一份示例。
追踪奖励
Beancount 提供了一个名为 commodity 的广义「货币」单位的概念，用户可以自定义任何类型的记账货币。相比普通的记账软件，它们可能只支持一些常见货币单位，比如人民币（CNY）或美元（USD）。但是 Beancount 的强大之处在于，你可以定义诸如 BTC 这样的单位，使得 Beancount 能够记录虚拟货币交易记录。甚至，你还可以定义 SNE 代表一股 Sony 的股票，或者 GOOG 代表一股 Google 的股票，这样就可以利用 Beancount 记录证券交易。
第一步，定义 Commodities，比如，”Hooli Inc”，最终会变成公司的流通股票，进而变成 US dollars。
1990-12-02 commodity HOOL
name: "Common shares of Hooli Inc."
quote: USD
然后定义未成熟的 RSU：
2013-01-28 commodity HOOL.UNVEST
name: "Unvested shares of Hooli from awards."
进而开设一个收入账户，比如使用 Income:US:Hooli 作为从 Hooli 的所有收入账户
2010-01-01 open Income:US:Hooli:Awards HOOL.UNVEST
然后定义一个支出账户
2014-01-28 open Expenses:Hooli:Vested HOOL.UNVEST
接受奖励
2014-04-02 * "Award S0012345"
Income:US:Hooli:Awards -1680 HOOL.UNVEST
Assets:US:Hooli:Unvested:S0012345 1680 HOOL.UNVEST
2014-04-02 open Assets:US:Hooli:Unvested:S0012345
期权成熟之后
定义一个收入账户
2013-04-04 open Income:US:Hooli:RSU
可能还需要定义其他税收的账户
2015-01-01 open Expenses:Taxes:TY2015:US:StateNY
2015-01-01 open Expenses:Taxes:TY2015:US:Federal
2015-01-01 open Expenses:Taxes:TY2015:US:SocSec
2015-01-01 open Expenses:Taxes:TY2015:US:SDI
2015-01-01 open Expenses:Taxes:TY2015:US:Medicare
2015-01-01 open Expenses:Taxes:TY2015:US:CityNYC
交完税之后会剩下的部分放入新的账户
2013-01-28 open Assets:US:Hooli:RSURefund
Vesting
2015-05-27 * "Vesting Event - S0012345 - HOOL" #award-S0012345 ^392f97dd62d0
doc: "2015-02-13.hooli.38745783.pdf"
Income:US:Hooli:RSU -4597.95 USD
Expenses:Taxes:TY2015:US:Medicare 66.68 USD
Expenses:Taxes:TY2015:US:Federal 1149.48 USD
Expenses:Taxes:TY2015:US:CityNYC 195.42 USD
Expenses:Taxes:TY2015:US:SDI 0.00 USD
Expenses:Taxes:TY2015:US:StateNY 442.32 USD
Expenses:Taxes:TY2015:US:SocSec 285.08 USD
Assets:US:Hooli:RSURefund 2458.97 USD
整个过程
;; An example that demonstrate how to track vesting of restricted stock units (RSUs).
;; See doc at: http://furius.ca/beancount/doc/vesting
1990-12-02 commodity HOOL
name: "Hooli Common shares."
2013-01-28 commodity HOOL.UNVEST
name: "Unvested award of Hooli Common shares."
2013-01-28 open Income:US:Hooli:Awards HOOL.UNVEST
2014-01-28 open Expenses:Hooli:Vested HOOL.UNVEST
2014-04-02 * "Award S0012345"
Income:US:Hooli:Awards -1680 HOOL.UNVEST
Assets:US:Hooli:Unvested:S0012345 1680 HOOL.UNVEST
2014-04-02 open Assets:US:Hooli:Unvested:S0012345
2014-07-02 * "Award C123456"
Assets:US:Hooli:Unvested:C123456 720 HOOL.UNVEST
Income:US:Hooli:Awards -720 HOOL.UNVEST
2014-07-02 open Assets:US:Hooli:Unvested:C123456
2013-04-04 open Income:US:Hooli:RSU
2015-01-01 open Expenses:Taxes:TY2015:US:StateNY
2015-01-01 open Expenses:Taxes:TY2015:US:Federal
2015-01-01 open Expenses:Taxes:TY2015:US:SocSec
2015-01-01 open Expenses:Taxes:TY2015:US:SDI
2015-01-01 open Expenses:Taxes:TY2015:US:Medicare
2015-01-01 open Expenses:Taxes:TY2015:US:CityNYC
; Rounding errors accumulate here and are paid 2-3 months after vesting
2013-01-28 open Assets:US:Hooli:RSURefund
2013-04-04 open Assets:US:Schwab:HOOL
2001-01-01 open Assets:US:BofA:Checking
2015-05-27 * "Vesting Event - S0012345 - HOOL" #award-S0012345 ^392f97dd62d0
doc: "2015-02-13.hooli.38745783.pdf"
Income:US:Hooli:RSU -4597.95 USD
Assets:US:Hooli:RSURefund 2458.97 USD
Expenses:Taxes:TY2015:US:Medicare 66.68 USD
Expenses:Taxes:TY2015:US:Federal 1149.48 USD
Expenses:Taxes:TY2015:US:CityNYC 195.42 USD
Expenses:Taxes:TY2015:US:SDI 0.00 USD
Expenses:Taxes:TY2015:US:StateNY 442.32 USD
Expenses:Taxes:TY2015:US:SocSec 285.08 USD
2015-05-27 * "Vesting Event - C123456 - HOOL" #award-C123456 ^392f97dd62d0
doc: "2015-02-13.hooli.38745783.pdf"
Income:US:Hooli:RSU -1970.55 USD
Assets:US:Hooli:RSURefund 1053.84 USD
Expenses:Taxes:TY2015:US:Medicare 28.58 USD
Expenses:Taxes:TY2015:US:Federal 492.63 USD
Expenses:Taxes:TY2015:US:CityNYC 83.75 USD
Expenses:Taxes:TY2015:US:SDI 0.00 USD
Expenses:Taxes:TY2015:US:StateNY 189.57 USD
Expenses:Taxes:TY2015:US:SocSec 122.18 USD
2015-05-25 * "Conversion into shares" ^392f97dd62d0
Assets:US:Schwab:HOOL 18 HOOL {131.3700 USD}
Assets:US:Hooli:RSURefund
Assets:US:Hooli:Unvested:S0012345 -35 HOOL.UNVEST
Expenses:Hooli:Vested 35 HOOL.UNVEST
2015-05-25 * "Conversion into shares" ^392f97dd62d0
Assets:US:Schwab:HOOL 8 HOOL {131.3700 USD}
Assets:US:Hooli:RSURefund
Assets:US:Hooli:Unvested:C123456 -15 HOOL.UNVEST
Expenses:Hooli:Vested 15 HOOL.UNVEST
2015-06-13 * "HOOLI INC PAYROLL" ^392f97dd62d0
doc: "2015-02-13.hooli.38745783.pdf"
Assets:US:Hooli:RSURefund -94.31 USD
Assets:US:Hooli:RSURefund -2.88 USD
Assets:US:BofA:Checking 97.19 USD
2015-06-14 balance Assets:US:Hooli:RSURefund 0 USD
2015-06-04 balance Assets:US:Hooli:Unvested:S0012345 1645 HOOL.UNVEST
2015-06-04 balance Assets:US:Hooli:Unvested:C123456 705 HOOL.UNVEST
2015-06-02 price HOOL.UNVEST 132.4300 USD.UNVEST
;; Example sale:
;;
;; 2013-04-04 open Assets:US:Schwab:Cash
;; 2013-04-04 open Income:US:Schwab:Gains
;;
;; 2015-09-10 * "Selling shares"
;; Assets:US:Schwab:HOOL -26 HOOL {131.3700 USD} @ 138.23 USD
;; Assets:US:Schwab:Cash 3593.98 USD
;; Income:US:Schwab:Gains
;;
;; 2015-09-11 balance Assets:US:Schwab:HOOL 0 HOOL
Commodity 命名
投资标的 Commodity
美股按照交易所代码
AAPL, SPY
港股以代号 HK_ 开头，加 4 位数字
HK_2800, HK0700
A 股和场内基金，代号以 CN_ 开头加 6 位数字
CN_000001
场外基金，以 CN_F 加 6 位数字
货币基金
获取标的物最新价格
待补充