修正

backend/app/routers/trial_balance.py

@@ -40,6 +40,7 @@ def get_trial_balance(
             JOIN accounts a ON a.account_id = l.account_id
             WHERE e.is_deleted = false
             AND e.is_latest = true
+            AND a.account_code NOT IN ('512', '513', '516')
         """
     else:
         # 旧系统：排除已修正的记录（使用 parent_entry_id）
@@ -55,6 +56,7 @@ def get_trial_balance(
             JOIN journal_entries e ON e.journal_entry_id = l.journal_entry_id
             JOIN accounts a ON a.account_id = l.account_id
             WHERE e.is_deleted = false
+            AND a.account_code NOT IN ('512', '513', '516')
             AND e.journal_entry_id NOT IN (
                 SELECT parent_entry_id 
                 FROM journal_entries 
@@ -83,7 +85,11 @@ def get_trial_balance(
             a.account_name,
             a.account_type
         ORDER BY
-            a.account_code
+            CASE 
+                WHEN a.account_code < '509' THEN a.account_code
+                WHEN a.account_code IN ('510', '511') THEN '508.' || a.account_code
+                ELSE a.account_code
+            END
     """
 
     with get_connection() as conn, conn.cursor() as cur: