购买域名费用怎么做账

import pandas as pd

# 创建一个DataFrame来记录会计分录
accounting_entries = pd.DataFrame(columns=['Date', 'Description', 'Debit', 'Credit'])

# 假设购买域名的费用为1000元
domain_cost = 1000

# 资本化处理
if capitalize_domain:
    accounting_entries = accounting_entries.append({
        'Date': '2023-04-01',
        'Description': 'Capitalized Domain Cost',
        'Debit': 'Intangible Assets',
        'Credit': 'Cash'
    }, ignore_index=True)
    # 摊销处理（假设使用寿命为5年）
    annual_amortization = domain_cost / 5
    for year in range(1, 6):
        accounting_entries = accounting_entries.append({
            'Date': f'2024-{year}-01',
            'Description': f'Amortization of Domain Cost ({year} of 5)',
            'Debit': 'Amortization Expense',
            'Credit': 'Intangible Assets'
        }, ignore_index=True)

# 费用化处理
else:
    accounting_entries = accounting_entries.append({
        'Date': '2023-04-01',
        'Description': 'Domain Cost Expense',
        'Debit': 'Marketing Expense',
        'Credit': 'Cash'
    }, ignore_index=True)

print(accounting_entries)