cpanlp 1.2.31

With the help of ChatGPT we develop a open-source python package,aiming at Narrating Accounting just using Python.在ChatGPT的帮助下，我们开发了这套python包，旨在用python进行会计叙事。

CPANLP🎺: Certified Public Accountant talks just Like a Coder

Talk is cheap ,show me the code

Narrating Accounting using Python Example from amazon financial report

sales increased 12% compared with fourth quarter 2021:

• North America segment sales increased 13% year-over-year to $93.4 billion, or increased 14% excluding changes in foreign exchange rates.
• International segment sales decreased 8% year-over-year to $34.5 billion, or increased 5% excluding changes in foreign exchange rates.
• AWS segment sales increased 20% year-over-year to $21.4 billion.

sale1 = p.Sale(quarter="Q4",amount=93.4,unit="billion dollars",growth_rate=13%,year=2022,segment="North America")
sale2 = p.Sale(quarter="Q4",amount=34.5,unit="billion dollars",growth_rate=-8%,year=2022,segment="International")
sale3 = p.Sale(quarter="Q4",amount=21.4,unit="billion dollars",growth_rate=20%,year=2022,segment="AWS")
sales = [sale1, sale2, sale3]
total_sales = 0
for s in sales:
    total_sales += s.amount
    print(f"Segment: {s.segment}, Sale: {s.amount}")

print(f"Total Sales: {total_sales}")

Narrating Accounting! using Python Developed by Cpanlp Intelligent Accounting Team (c) 2023 Github

Install & Import 安装和导入

Dependencies

• scipy
• numpy
• pandas

For detailed installation instructions, see the documentation.

pip install cpanlp
import cpanlp as p

Features 主要功能

1. Accounting Item 会计科目

gold_asset = p.Asset(account="gold", debit=1000,date="2023-01-01")
print(gold_asset.bubble)

2. Information Asymmetry 信息不对称

info = p.AsymmetricInformation(sender="investor", receiver="company_A", message="I am very interested in investing in your business", hidden_information="I have a limited budget")
info.get_advantage()

3. Entrepreneur 企业家

john = p.Entrepreneur(name="John Smith",age=30,wealth=100000,utility_function=0, experience=5,company=LLC("Apple","Electronics",1000000),entrepreneurship=Entrepreneurship(leadership=9.0))
john.strive_for_excellence()

4. Strategy 策略

huawei = p.FinancialStrategy("huawei","defense",poison_pill(1000,0.1))

Accounting Language Decorator 会计语言装饰器:

@prob(probability=0.7) #Estimate 估计

@future_tense #Future Tense 将来时态

side_effects=["financial instability","loss of reputation","decreased employee morale"]
@with_side_effects(side_effects=side_effects)#Side Effects 副作用

Accounting Exception 会计异常:

if abs(percent_change) > 10:
  raise AbnormalFluctuation(stock_name, percent_change)

Module 主要模块:

Module	Content
Abnormal 异象	Winner Curse赢者诅咒，Bubble泡沫
Accounting Account 会计科目	Asset资产，Liability负债，Equity所有者权益，Income收入，Cashflow现金流
Business 业务	Main Business主营业务，Capacity产能
${\color{blue}Contract合约}$	Agreement协议，Arrangement安排，MOU备忘录，Commitment Letter承诺函，Lease租约，Loan Contract借贷合同，Labor Contract劳动合同，Financial Instrument金融工具
Cognitive 认知	BlackSwan 黑天鹅，Grey Rhino灰犀牛，Herd Behavior羊群效应 ，Invisible Hand无形的手，Revolving Door政商旋转门
Control 控制	Voting Power 投票权，Commodity Control商品控制权，Significant Influence重大影响
Culture 文化	Entrepreneurship企业家精神，Craftsmanship工匠精神，Business Philosophy经营哲学
${\color{purple}Decorator装饰器}$	Estimate预测 ，Tense时态，Importance重要性，With Effects副作用，Validator验证
Department 部门	Board Of Directors董事会 ，Supervisory Board监事会
Economic System 经济系统	Digital Economy数字经济 ，Physical Economy实体经济 ，Market Economy市场经济，Planned Economy计划经济
Entity 实体	LLC(Limited Liability Company)有限责任公司，Partnership合伙企业，Public Company公众企业，SME(Small and medium-sized enterprises)中小企业，Conglomerate 集团
Environment 环境	Economic Environment经济环境，Industry Environment行业环境，Credit Environment信用环境，Market Environment市场环境
Event 事件	Acquisition并购，Certification认证，Grants补助，Meeting会议，Resignation离职，Repurchase回购，Personnel人事，Registration注册，Shares股份，Lawsuit诉讼，StockHoldingIncrease增持
${\color{purple}Exception异常}$	Abnormal Fluctuation异常波动，Bubble泡沫，Winner Curse赢者诅咒
Information 信息	Signal信号，Speculative Information投机信息，Asymmetric Information不对称信息
Incentive 激励
Institution 制度
Market 市场	Commodity货物，Goods商品，Market Structure市场结构
Person 个体	${\color{red}Consumer消费者}$，Employee员工，Entrepreneur企业家，Manager经理，Investor投资人，Partner合伙人，Shareholder股东，Supervisor监管者，Creditor债权人，Auditor审计，Beneficiary受益人，Fiduciary受托人，Craftsman工匠
Policy 政策	AccountingPolicy会计政策，DividendPolicy股利政策
Project 项目
Pragmatics 语用	Promise承诺
Risk 风险
StakerHolder 利益相关者	Bank银行，Government政府，Media媒体，Public公众，Rating Agency评级机构
Scheme 图示	Ponzi Scheme庞氏骗局，ESOP员工持股，DebtRestructuringPlan债务重组
Strategy 战略	Long Term Strategy长期策略，Financial Strategy财务策略
Tax 税法	VAT(Value-Added Tax)增值税，Consumption Tax消费税，Personal Income Tax个人所得税，Corporate Income Tax企业所得税，RealEstate Tax房产税，TransactionTax印花税
Team 团队
Utility 效用

Accounting Gym-Env 会计强化学习环境

Check out: https://cpanlp.com