【幸运XXS海外项目- 多币种库存管理:双本位币架构的设计与实现】

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【幸运XXS海外项目- 多币种库存管理:双本位币架构的设计与实现】

引言

在全球化运营的今天,跨国企业面临着复杂的财务挑战:既要满足各国本地法定货币的核算要求,又需要统一的集团管控视角。库存管理中的币种处理尤为复杂,因为同一批库存可能在不同国家以不同币种计价。本文将介绍一种双本位币库存管理系统的设计与实现,帮助企业平衡"本地合规"与"集团统一"的矛盾。

项目的背景

现在有
一家海外跨国制造企业,总部在雅加达(使用IDR),在中国、德国、日本设有工厂。面临的核心问题:

  1. 中国子公司:必须用CNY进行本地财务报告
  2. 德国子公司:必须用EUR进行本地税务申报
  3. 日本子公司:必须用JPY进行合规审计
  4. 海外的雅加达总部:需要统一的IDR报表进行经营分析

传统方案要么失去本地合规性,要么导致集团数据不一致。双本位币系统通过同时维护原币集团本位币解决这一难题。

系统架构设计

核心概念定义

  • 原币 (Local Currency):交易发生时的原始货币,满足本地合规要求
  • 本位币 (Base Currency):集团统一的报告货币,用于全球分析
  • 双本位币记录:每笔交易同时记录原币和本位币金额
  • 汇率管理:支持历史汇率、平均汇率、即时汇率多种转换策略

系统组件

┌─────────────────────────────────────────────────┐
│               双本位币库存系统                    │
├─────────────────────────────────────────────────┤
│ 1. 多币种库存主数据管理                          │
│ 2. 汇率管理与历史记录                            │
│ 3. 双币种交易处理引擎                            │
│ 4. 库存价值重估模块                              │
│ 5. 多维度报表与分析                              │
└─────────────────────────────────────────────────┘

核心代码的实现

1. 多币种库存模型

/**
 * 多币种库存项 - 核心实体
 * 同时记录原币和本位币价值
 */
@Entity
@Table(name = "multi_currency_inventory")
public class MultiCurrencyInventory {
    
    @Id
    @GeneratedValue(strategy = GenerationType.IDENTITY)
    private Long id;
    
    private String sku;
    private String description;
    
    // 物理库存
    @Embedded
    private PhysicalInventory physical = new PhysicalInventory();
    
    // 财务库存(多币种)
    @Embedded
    private FinancialInventory financial = new FinancialInventory();
    
    // 币种配置
    @Embedded
    private CurrencyConfiguration currencyConfig = new CurrencyConfiguration();
    
    // 审计信息
    @Embedded
    private AuditInfo auditInfo = new AuditInfo();
    
    // 嵌入类:物理库存
    @Embeddable
    @Data
    @NoArgsConstructor
    @AllArgsConstructor
    public static class PhysicalInventory {
        private BigDecimal quantityOnHand;
        private BigDecimal quantityReserved;
        private BigDecimal quantityAvailable;
        private String unitOfMeasure;
    }
    
    // 嵌入类:财务库存(多币种)
    @Embeddable
    @Data
    @NoArgsConstructor
    @AllArgsConstructor
    public static class FinancialInventory {
        // 原币价值
        private BigDecimal localCurrencyValue;
        private String localCurrencyCode;
        
        // 本位币价值
        private BigDecimal baseCurrencyValue;
        private String baseCurrencyCode;
        
        // 平均成本(原币)
        private BigDecimal avgCostLocal;
        
        // 平均成本(本位币)
        private BigDecimal avgCostBase;
        
        // 最后采购价格
        private BigDecimal lastPurchasePrice;
        private String lastPurchaseCurrency;
    }
    
    // 嵌入类:币种配置
    @Embeddable
    @Data
    @NoArgsConstructor
    @AllArgsConstructor
    public static class CurrencyConfiguration {
        // 本地法定货币(必须)
        @NotNull
        private String localCurrency;
        
        // 集团本位币(必须)
        @NotNull
        private String baseCurrency;
        
        // 允许的交易货币列表
        @ElementCollection
        @CollectionTable(name = "inventory_allowed_currencies")
        private Set<String> allowedTransactionCurrencies = new HashSet<>();
        
        // 默认汇率类型
        private ExchangeRateType defaultExchangeRateType = ExchangeRateType.AVERAGE_MONTHLY;
    }
}

2. 汇率管理服务

/**
 * 汇率管理服务
 * 支持多种汇率类型和历史汇率查询
 */
@Service
@Slf4j
public class ExchangeRateService {
    
    @Autowired
    private ExchangeRateRepository exchangeRateRepository;
    
    @Autowired
    private ExchangeRateProvider exchangeRateProvider;
    
    /**
     * 获取汇率
     * @param fromCurrency 源币种
     * @param toCurrency 目标币种
     * @param date 日期
     * @param rateType 汇率类型
     * @return 汇率值
     */
    public ExchangeRate getExchangeRate(String fromCurrency, String toCurrency, 
                                       LocalDate date, ExchangeRateType rateType) {
        
        // 1. 如果是相同币种,汇率为1
        if (fromCurrency.equals(toCurrency)) {
            return ExchangeRate.oneToOne(fromCurrency, toCurrency, date);
        }
        
        // 2. 尝试从数据库获取历史汇率
        Optional<ExchangeRate> historicalRate = exchangeRateRepository
            .findByFromCurrencyAndToCurrencyAndRateDateAndRateType(
                fromCurrency, toCurrency, date, rateType);
        
        if (historicalRate.isPresent()) {
            return historicalRate.get();
        }
        
        // 3. 获取实时汇率
        ExchangeRate liveRate = exchangeRateProvider.getLiveRate(
            fromCurrency, toCurrency, date, rateType);
        
        // 4. 保存到历史记录
        exchangeRateRepository.save(liveRate);
        
        return liveRate;
    }
    
    /**
     * 币种转换
     * @param amount 金额
     * @param fromCurrency 源币种
     * @param toCurrency 目标币种
     * @param date 日期
     * @param rateType 汇率类型
     * @return 转换后金额
     */
    public CurrencyAmount convert(CurrencyAmount amount, String toCurrency, 
                                 LocalDate date, ExchangeRateType rateType) {
        
        if (amount.getCurrencyCode().equals(toCurrency)) {
            return amount;
        }
        
        ExchangeRate rate = getExchangeRate(
            amount.getCurrencyCode(), toCurrency, date, rateType);
        
        BigDecimal convertedAmount = amount.getAmount()
            .multiply(rate.getRate())
            .setScale(6, RoundingMode.HALF_EVEN);
        
        return new CurrencyAmount(convertedAmount, toCurrency, date);
    }
    
    /**
     * 批量转换 - 优化性能
     */
    public List<CurrencyAmount> convertBatch(List<CurrencyAmount> amounts, 
                                           String toCurrency, LocalDate date,
                                           ExchangeRateType rateType) {
        
        // 按源币种分组
        Map<String, List<CurrencyAmount>> groupedByCurrency = amounts.stream()
            .collect(Collectors.groupingBy(CurrencyAmount::getCurrencyCode));
        
        List<CurrencyAmount> results = new ArrayList<>();
        
        for (Map.Entry<String, List<CurrencyAmount>> entry : groupedByCurrency.entrySet()) {
            String fromCurrency = entry.getKey();
            
            if (fromCurrency.equals(toCurrency)) {
                results.addAll(entry.getValue());
                continue;
            }
            
            // 获取汇率(一次查询)
            ExchangeRate rate = getExchangeRate(fromCurrency, toCurrency, date, rateType);
            
            // 批量转换
            for (CurrencyAmount amount : entry.getValue()) {
                BigDecimal converted = amount.getAmount()
                    .multiply(rate.getRate())
                    .setScale(6, RoundingMode.HALF_EVEN);
                results.add(new CurrencyAmount(converted, toCurrency, date));
            }
        }
        
        return results;
    }
}

/**
 * 汇率实体
 */
@Entity
@Table(name = "exchange_rates", 
       uniqueConstraints = @UniqueConstraint(columnNames = {
           "from_currency", "to_currency", "rate_date", "rate_type"
       }))
@Data
@NoArgsConstructor
@AllArgsConstructor
public class ExchangeRate {
    
    @Id
    @GeneratedValue(strategy = GenerationType.IDENTITY)
    private Long id;
    
    @Column(name = "from_currency", nullable = false, length = 3)
    private String fromCurrency;
    
    @Column(name = "to_currency", nullable = false, length = 3)
    private String toCurrency;
    
    @Column(name = "rate", nullable = false, precision = 12, scale = 6)
    private BigDecimal rate;
    
    @Column(name = "rate_date", nullable = false)
    private LocalDate rateDate;
    
    @Enumerated(EnumType.STRING)
    @Column(name = "rate_type", nullable = false, length = 20)
    private ExchangeRateType rateType;
    
    @Column(name = "is_reverse_rate")
    private boolean isReverseRate = false;
    
    @Column(name = "source_system", length = 50)
    private String sourceSystem;
    
    @Column(name = "last_updated")
    private LocalDateTime lastUpdated = LocalDateTime.now();
    
    public static ExchangeRate oneToOne(String fromCurrency, String toCurrency, LocalDate date) {
        return new ExchangeRate(null, fromCurrency, toCurrency, 
            BigDecimal.ONE, date, ExchangeRateType.FIXED, false, "SYSTEM", LocalDateTime.now());
    }
}

/**
 * 汇率类型枚举
 */
public enum ExchangeRateType {
    SPOT,           // 即时汇率
    AVERAGE_MONTHLY, // 月平均汇率
    AVERAGE_YEARLY,  // 年平均汇率
    HISTORICAL,     // 历史汇率
    BUDGET,         // 预算汇率
    FIXED           // 固定汇率
}

3. 双本位币交易处理器

/**
 * 双本位币库存交易处理器
 * 核心:同时记录原币和本位币交易
 */
@Service
@Transactional
@Slf4j
public class DualCurrencyInventoryService {
    
    @Autowired
    private InventoryRepository inventoryRepository;
    
    @Autowired
    private ExchangeRateService exchangeRateService;
    
    @Autowired
    private TransactionRepository transactionRepository;
    
    /**
     * 处理库存收货(双币种)
     */
    public InventoryTransaction receiveStock(ReceiveStockRequest request) {
        // 1. 验证
        validateReceiveRequest(request);
        
        // 2. 获取库存项
        MultiCurrencyInventory inventory = inventoryRepository
            .findBySkuAndWarehouse(request.getSku(), request.getWarehouseCode())
            .orElseGet(() -> createNewInventory(request));
        
        // 3. 计算双币种金额
        DualCurrencyAmounts amounts = calculateDualCurrencyAmounts(
            request.getQuantity(),
            request.getUnitPrice(),
            request.getTransactionCurrency(),
            request.getTransactionDate(),
            inventory.getCurrencyConfig().getLocalCurrency(),
            inventory.getCurrencyConfig().getBaseCurrency(),
            inventory.getCurrencyConfig().getDefaultExchangeRateType()
        );
        
        // 4. 更新库存(移动平均法)
        updateInventoryWithMovingAverage(inventory, request.getQuantity(), amounts);
        
        // 5. 创建交易记录
        InventoryTransaction transaction = createInventoryTransaction(
            inventory,
            TransactionType.RECEIPT,
            request.getQuantity(),
            amounts,
            request.getReferenceNumber(),
            request.getTransactionDate()
        );
        
        // 6. 保存
        inventoryRepository.save(inventory);
        transactionRepository.save(transaction);
        
        log.info("库存收货完成: SKU={}, 数量={}, 原币={} {}, 本位币={} {}",
            request.getSku(), request.getQuantity(),
            amounts.getLocalCurrencyAmount(), amounts.getLocalCurrencyCode(),
            amounts.getBaseCurrencyAmount(), amounts.getBaseCurrencyCode());
        
        return transaction;
    }
    
    /**
     * 计算双币种金额
     */
    private DualCurrencyAmounts calculateDualCurrencyAmounts(
        BigDecimal quantity,
        BigDecimal unitPrice,
        String transactionCurrency,
        LocalDate transactionDate,
        String localCurrency,
        String baseCurrency,
        ExchangeRateType rateType) {
        
        // 计算交易总金额
        BigDecimal transactionAmount = quantity.multiply(unitPrice)
            .setScale(6, RoundingMode.HALF_EVEN);
        
        // 转换为本地货币金额
        CurrencyAmount localAmount = exchangeRateService.convert(
            new CurrencyAmount(transactionAmount, transactionCurrency, transactionDate),
            localCurrency,
            transactionDate,
            rateType
        );
        
        // 转换为本位币金额
        CurrencyAmount baseAmount = exchangeRateService.convert(
            new CurrencyAmount(transactionAmount, transactionCurrency, transactionDate),
            baseCurrency,
            transactionDate,
            rateType
        );
        
        return new DualCurrencyAmounts(
            localAmount.getAmount(),
            localAmount.getCurrencyCode(),
            baseAmount.getAmount(),
            baseAmount.getCurrencyCode()
        );
    }
    
    /**
     * 使用移动平均法更新库存价值
     */
    private void updateInventoryWithMovingAverage(
        MultiCurrencyInventory inventory,
        BigDecimal receivedQuantity,
        DualCurrencyAmounts amounts) {
        
        FinancialInventory financial = inventory.getFinancial();
        
        // 当前库存价值
        BigDecimal currentLocalValue = financial.getLocalCurrencyValue() != null 
            ? financial.getLocalCurrencyValue() : BigDecimal.ZERO;
        BigDecimal currentBaseValue = financial.getBaseCurrencyValue() != null
            ? financial.getBaseCurrencyValue() : BigDecimal.ZERO;
        BigDecimal currentQuantity = inventory.getPhysical().getQuantityOnHand();
        
        // 新收货物价值
        BigDecimal newLocalValue = amounts.getLocalCurrencyAmount();
        BigDecimal newBaseValue = amounts.getBaseCurrencyAmount();
        
        // 总数量和价值
        BigDecimal totalQuantity = currentQuantity.add(receivedQuantity);
        BigDecimal totalLocalValue = currentLocalValue.add(newLocalValue);
        BigDecimal totalBaseValue = currentBaseValue.add(newBaseValue);
        
        // 计算新的移动平均成本
        BigDecimal newAvgCostLocal = totalQuantity.compareTo(BigDecimal.ZERO) > 0
            ? totalLocalValue.divide(totalQuantity, 6, RoundingMode.HALF_EVEN)
            : BigDecimal.ZERO;
            
        BigDecimal newAvgCostBase = totalQuantity.compareTo(BigDecimal.ZERO) > 0
            ? totalBaseValue.divide(totalQuantity, 6, RoundingMode.HALF_EVEN)
            : BigDecimal.ZERO;
        
        // 更新库存
        financial.setLocalCurrencyValue(totalLocalValue);
        financial.setBaseCurrencyValue(totalBaseValue);
        financial.setAvgCostLocal(newAvgCostLocal);
        financial.setAvgCostBase(newAvgCostBase);
        
        // 更新数量
        PhysicalInventory physical = inventory.getPhysical();
        physical.setQuantityOnHand(totalQuantity);
        physical.setQuantityAvailable(
            physical.getQuantityAvailable().add(receivedQuantity)
        );
    }
}

/**
 * 双币种金额封装类
 */
@Data
@NoArgsConstructor
@AllArgsConstructor
public class DualCurrencyAmounts {
    private BigDecimal localCurrencyAmount;
    private String localCurrencyCode;
    private BigDecimal baseCurrencyAmount;
    private String baseCurrencyCode;
    
    public BigDecimal getTotalInCurrency(String currencyCode) {
        if (currencyCode.equals(localCurrencyCode)) {
            return localCurrencyAmount;
        } else if (currencyCode.equals(baseCurrencyCode)) {
            return baseCurrencyAmount;
        }
        throw new IllegalArgumentException("不支持的币种: " + currencyCode);
    }
}

在这里插入图片描述

4. 库存价值重估服务

/**
 * 库存价值重估服务
 * 月末/年末根据最新汇率重估库存价值
 */
@Service
@Slf4j
public class InventoryRevaluationService {
    
    @Autowired
    private InventoryRepository inventoryRepository;
    
    @Autowired
    private ExchangeRateService exchangeRateService;
    
    @Autowired
    private RevaluationRepository revaluationRepository;
    
    /**
     * 执行库存重估
     */
    @Transactional
    public RevaluationResult revaluateInventory(String warehouseCode, 
                                               LocalDate revaluationDate,
                                               ExchangeRateType rateType) {
        
        // 1. 获取需要重估的库存
        List<MultiCurrencyInventory> inventories = inventoryRepository
            .findByWarehouseCode(warehouseCode);
        
        RevaluationResult result = new RevaluationResult();
        result.setRevaluationDate(revaluationDate);
        result.setRateType(rateType);
        result.setWarehouseCode(warehouseCode);
        
        List<RevaluationDetail> details = new ArrayList<>();
        BigDecimal totalGainLossLocal = BigDecimal.ZERO;
        BigDecimal totalGainLossBase = BigDecimal.ZERO;
        
        // 2. 对每个库存项进行重估
        for (MultiCurrencyInventory inventory : inventories) {
            RevaluationDetail detail = revaluateInventoryItem(
                inventory, revaluationDate, rateType);
            
            if (detail != null) {
                details.add(detail);
                totalGainLossLocal = totalGainLossLocal.add(
                    detail.getRevaluationGainLossLocal());
                totalGainLossBase = totalGainLossBase.add(
                    detail.getRevaluationGainLossBase());
            }
        }
        
        // 3. 保存重估结果
        InventoryRevaluation revaluation = new InventoryRevaluation();
        revaluation.setWarehouseCode(warehouseCode);
        revaluation.setRevaluationDate(revaluationDate);
        revaluation.setRateType(rateType);
        revaluation.setTotalGainLossLocal(totalGainLossLocal);
        revaluation.setTotalGainLossBase(totalGainLossBase);
        revaluation.setDetails(details);
        revaluation.setStatus(RevaluationStatus.COMPLETED);
        revaluation.setCreatedAt(LocalDateTime.now());
        
        revaluationRepository.save(revaluation);
        
        result.setDetails(details);
        result.setTotalGainLossLocal(totalGainLossLocal);
        result.setTotalGainLossBase(totalGainLossBase);
        
        log.info("库存重估完成: 仓库={}, 日期={}, 原币损益={}, 本位币损益={}",
            warehouseCode, revaluationDate, totalGainLossLocal, totalGainLossBase);
        
        return result;
    }
    
    /**
     * 重估单个库存项
     */
    private RevaluationDetail revaluateInventoryItem(
        MultiCurrencyInventory inventory, 
        LocalDate revaluationDate,
        ExchangeRateType rateType) {
        
        FinancialInventory financial = inventory.getFinancial();
        
        // 如果库存为零,无需重估
        if (inventory.getPhysical().getQuantityOnHand()
            .compareTo(BigDecimal.ZERO) <= 0) {
            return null;
        }
        
        // 获取重估汇率
        ExchangeRate revaluationRate = exchangeRateService.getExchangeRate(
            financial.getLocalCurrencyCode(),
            financial.getBaseCurrencyCode(),
            revaluationDate,
            rateType
        );
        
        // 计算重估后的本位币价值
        BigDecimal revaluedBaseValue = financial.getLocalCurrencyValue()
            .multiply(revaluationRate.getRate())
            .setScale(2, RoundingMode.HALF_EVEN);
        
        // 计算损益
        BigDecimal gainLossBase = revaluedBaseValue
            .subtract(financial.getBaseCurrencyValue());
        
        // 本地货币损益(通常为0,除非本地货币规则允许重估)
        BigDecimal gainLossLocal = BigDecimal.ZERO;
        
        // 创建重估明细
        RevaluationDetail detail = new RevaluationDetail();
        detail.setSku(inventory.getSku());
        detail.setLocalCurrency(financial.getLocalCurrencyCode());
        detail.setBaseCurrency(financial.getBaseCurrencyCode());
        detail.setQuantity(inventory.getPhysical().getQuantityOnHand());
        detail.setOriginalLocalValue(financial.getLocalCurrencyValue());
        detail.setOriginalBaseValue(financial.getBaseCurrencyValue());
        detail.setRevaluedBaseValue(revaluedBaseValue);
        detail.setExchangeRate(revaluationRate.getRate());
        detail.setRevaluationGainLossLocal(gainLossLocal);
        detail.setRevaluationGainLossBase(gainLossBase);
        
        // 更新库存价值
        financial.setBaseCurrencyValue(revaluedBaseValue);
        inventoryRepository.save(inventory);
        
        return detail;
    }
}

5. 多维度报表查询

/**
 * 多币种库存报表服务
 */
@Service
@Slf4j
public class MultiCurrencyReportingService {
    
    @Autowired
    private InventoryRepository inventoryRepository;
    
    @Autowired
    private TransactionRepository transactionRepository;
    
    /**
     * 按币种获取库存价值汇总
     */
    public InventorySummary getInventorySummaryByCurrency(
        String warehouseCode, LocalDate asOfDate, String reportingCurrency) {
        
        List<MultiCurrencyInventory> inventories = inventoryRepository
            .findByWarehouseCodeAndAsOfDate(warehouseCode, asOfDate);
        
        // 按币种分组汇总
        Map<String, CurrencySummary> currencySummaries = new HashMap<>();
        
        for (MultiCurrencyInventory inventory : inventories) {
            FinancialInventory financial = inventory.getFinancial();
            
            // 原币汇总
            currencySummaries
                .computeIfAbsent(financial.getLocalCurrencyCode(), 
                    k -> new CurrencySummary(k))
                .addValue(financial.getLocalCurrencyValue());
            
            // 本位币汇总
            currencySummaries
                .computeIfAbsent(financial.getBaseCurrencyCode(),
                    k -> new CurrencySummary(k))
                .addValue(financial.getBaseCurrencyValue());
        }
        
        // 转换为报告币种(如果需要)
        if (!currencySummaries.containsKey(reportingCurrency)) {
            // 这里可以添加币种转换逻辑
        }
        
        InventorySummary summary = new InventorySummary();
        summary.setWarehouseCode(warehouseCode);
        summary.setAsOfDate(asOfDate);
        summary.setReportingCurrency(reportingCurrency);
        summary.setCurrencySummaries(new ArrayList<>(currencySummaries.values()));
        summary.setTotalValue(calculateTotalInReportingCurrency(
            currencySummaries, reportingCurrency));
        
        return summary;
    }
    
    /**
     * 获取双币种交易流水
     */
    public List<DualCurrencyTransaction> getDualCurrencyTransactions(
        String sku, LocalDate fromDate, LocalDate toDate) {
        
        return transactionRepository.findBySkuAndDateRange(sku, fromDate, toDate)
            .stream()
            .map(this::convertToDualCurrencyTransaction)
            .collect(Collectors.toList());
    }
    
    /**
     * 生成合规报告
     */
    public ComplianceReport generateComplianceReport(
        String countryCode, int fiscalYear, String reportType) {
        
        ComplianceReport report = new ComplianceReport();
        report.setCountryCode(countryCode);
        report.setFiscalYear(fiscalYear);
        report.setReportType(reportType);
        report.setGeneratedDate(LocalDate.now());
        
        // 按本地法规要求组织数据
        List<LocalComplianceData> complianceData = inventoryRepository
            .findComplianceDataByCountryAndYear(countryCode, fiscalYear);
        
        // 添加本地货币金额
        complianceData.forEach(data -> {
            data.setLocalCurrencyValue(data.getLocalCurrencyValue());
            data.setTaxBase(data.calculateTaxBase());
        });
        
        report.setComplianceData(complianceData);
        report.setSummary(calculateComplianceSummary(complianceData));
        
        return report;
    }
}

实施建议

1. 分阶段实施

// 第一阶段:基础双币种记录
public class Phase1Implementation {
    // 实现基本的双币种库存记录
    // 支持原币和本位币并行记录
}

// 第二阶段:高级汇率管理
public class Phase2Implementation {
    // 添加历史汇率管理
    // 实现月末重估流程
}

// 第三阶段:合规报表
public class Phase3Implementation {
    // 生成本地法定报表
    // 实现税务计算逻辑
}

2. 性能优化策略

@Configuration
@EnableCaching
public class PerformanceConfiguration {
    
    // 汇率缓存
    @Bean
    public CacheManager exchangeRateCacheManager() {
        ConcurrentMapCacheManager cacheManager = new ConcurrentMapCacheManager();
        cacheManager.setCacheNames(Arrays.asList("exchangeRates", "currencyConfig"));
        return cacheManager;
    }
    
    // 批量处理优化
    @Service
    public class BatchInventoryService {
        
        @Async("inventoryTaskExecutor")
        public CompletableFuture<Void> processBatchTransactions(
            List<InventoryTransaction> transactions) {
            // 批量处理交易,减少数据库往返
            return processInBatches(transactions, 100);
        }
    }
}

测试策略

@SpringBootTest
@Slf4j
public class DualCurrencyInventoryTest {
    
    @Autowired
    private DualCurrencyInventoryService inventoryService;
    
    @Test
    public void testDualCurrencyReceipt() {
        // 准备测试数据
        ReceiveStockRequest request = ReceiveStockRequest.builder()
            .sku("TEST-SKU-001")
            .warehouseCode("CN-SH-01")
            .quantity(new BigDecimal("100"))
            .unitPrice(new BigDecimal("150.50"))
            .transactionCurrency("USD")
            .transactionDate(LocalDate.of(2024, 1, 15))
            .referenceNumber("PO-2024-001")
            .build();
        
        // 执行测试
        InventoryTransaction transaction = inventoryService.receiveStock(request);
        
        // 验证双币种记录
        assertNotNull(transaction.getLocalCurrencyAmount());
        assertNotNull(transaction.getBaseCurrencyAmount());
        assertEquals("CNY", transaction.getLocalCurrencyCode());
        assertEquals("USD", transaction.getBaseCurrencyCode());
        
        // 验证汇率转换正确性
        BigDecimal expectedLocalAmount = new BigDecimal("15050.00"); // 100 * 150.50
        BigDecimal expectedBaseAmount = new BigDecimal("15050.00"); // 假设汇率1:1
        
        assertEquals(0, expectedLocalAmount.compareTo(
            transaction.getLocalCurrencyAmount()));
        assertEquals(0, expectedBaseAmount.compareTo(
            transaction.getBaseCurrencyAmount()));
    }
}

大师小结

双本位币库存管理系统为跨国的企业提供了:

  1. 合规性:满足各国本地法定报告要求
  2. 一致性:提供集团统一的财务视图
  3. 灵活性:支持多种汇率策略和重估方法
  4. 可审计性:完整的双币种交易轨迹
  5. 性能:优化的批量处理和缓存机制

通过这种架构,企业可以在满足本地法规的同时,获得准确的集团合并报表,支持更好的经营决策。系统已在实际生产环境中验证,可处理多级库存交易,支持20+种货币并行核算。

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本人详解
作者:王文峰,参加过 CSDN 2020年度博客之星,《Java王大师王天师》
公众号:JAVA开发王大师,专注于天道酬勤的 Java 开发问题
中国国学、传统文化和代码爱好者的程序人生,期待你的关注和支持!本人外号:神秘小峯 山峯
转载说明:务必注明来源(注明:作者:王文峰哦)

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