修正

verify_pl.py

@@ -0,0 +1,81 @@
+#!/usr/bin/env python3
+# -*- coding: utf-8 -*-
+
+import requests
+import json
+
+# 試算表API取得
+api_url = "http://127.0.0.1:18080/trial-balance"
+params = {
+    "date_from": "2025-06-01",
+    "date_to": "2025-12-31"
+}
+
+response = requests.get(api_url, params=params, timeout=10)
+if response.status_code != 200:
+    print("API Error:", response.text)
+    exit(1)
+
+data = response.json()
+
+# 損益計算科目を全て抽出
+pl_items = {}
+for row in data.get('accounts', []):
+    code = str(row.get('account_code', '')).strip()
+    name = row.get('account_name', '')
+    debit = float(row.get('debit', 0) or 0)
+    credit = float(row.get('credit', 0) or 0)
+    
+    # 損益計算科目
+    if code in ('701', '702', '709', '801', '802', '803', '804', '805', '806', '807', '808', '809', '810', '811', '812', '813', '814', '815', '816', '817', '818', '819', '820', '504', '505'):
+        pl_items[code] = {
+            'name': name,
+            'debit': debit,
+            'credit': credit
+        }
+
+# 全損益科目出力
+print("=" * 80)
+print("P/L Items Details")
+print("=" * 80)
+print(f"{'Code':<10} {'Name':<30} {'Debit':>15} {'Credit':>15}")
+print("-" * 80)
+
+total_operating_expenses = 0
+for code in sorted(pl_items.keys()):
+    item = pl_items[code]
+    print(f"{code:<10} {item['name']:<30} {item['debit']:>15,.0f} {item['credit']:>15,.0f}")
+    
+    if code in ('802', '803', '804', '805', '806', '807', '808', '809', '810', '811', '812', '813', '814', '815', '816', '817', '818', '819', '820'):
+        total_operating_expenses += item['debit'] - item['credit']
+
+print("-" * 80)
+
+# 計算
+operating_revenue = pl_items.get('701', {}).get('credit', 0) - pl_items.get('701', {}).get('debit', 0)
+cogs = pl_items.get('801', {}).get('debit', 0) - pl_items.get('801', {}).get('credit', 0)
+non_op_702 = pl_items.get('702', {}).get('credit', 0) - pl_items.get('702', {}).get('debit', 0)
+non_op_709 = pl_items.get('709', {}).get('credit', 0) - pl_items.get('709', {}).get('debit', 0)
+non_operating_revenue = non_op_702 + non_op_709
+corporate_tax = pl_items.get('504', {}).get('credit', 0) - pl_items.get('504', {}).get('debit', 0)
+consumption_tax = pl_items.get('505', {}).get('credit', 0) - pl_items.get('505', {}).get('debit', 0)
+
+gross_profit = operating_revenue - cogs
+operating_profit = gross_profit - total_operating_expenses
+ordinary_profit = operating_profit + non_operating_revenue
+# 当期純利益（税引前）= 経常利益（504,505は負債科目のため含めない）
+net_profit = ordinary_profit
+
+print("\nCalculation Results:")
+print(f"Operating Revenue (701): {operating_revenue:,.0f}")
+print(f"COGS (801):              {cogs:,.0f}")
+print(f"Gross Profit:            {gross_profit:,.0f}")
+print(f"Operating Expenses:      {total_operating_expenses:,.0f}")
+print(f"Operating Profit:        {operating_profit:,.0f}")
+print(f"Non-op Revenue:          {non_operating_revenue:,.0f}")
+print(f"Ordinary Profit:         {ordinary_profit:,.0f}")
+print(f"NET PROFIT (Before Tax): {net_profit:,.0f}")
+
+print(f"\nAccountant Data:         7193796")
+print(f"Difference:              {net_profit - 7193796:,.0f}")
+print(f"(Note: Our amount is PRE-TAX. Accountant data may include tax effects.)")