银行存款日记账登记

def solve(beginning_balance, transactions):
    income = sum(t["amount"] for t in transactions if t["type"] == "收入")
    expense = sum(t["amount"] for t in transactions if t["type"] == "支出")
    ending_balance = beginning_balance + income - expense
    return {"期初余额": beginning_balance, "收入合计": income, "支出合计": expense, "期末余额": ending_balance}