From 3b028b8fc01a659b4b1dfdaf67e4c62a550e0e07 Mon Sep 17 00:00:00 2001 From: admin Date: Sat, 21 Feb 2026 10:51:25 +0900 Subject: [PATCH] =?UTF-8?q?=E4=BF=AE=E6=AD=A3?= MIME-Version: 1.0 Content-Type: text/plain; charset=UTF-8 Content-Transfer-Encoding: 8bit --- .../app/modules/opening_balances/router.py | 46 +- backend/app/modules/trial_balance/service.py | 17 +- backend/app/routers/journal_entries.py | 61 +- backend/create_fiscal_year_locks.py | 39 ++ backend/create_fiscal_year_locks_v2.py | 61 ++ backend/sql/create_fiscal_year_locks.sql | 16 + check_account_types.py | 52 ++ check_asset_composition.py | 86 +++ check_db_simple.py | 38 ++ check_deleted_entries.py | 125 ++++ check_opening_balance.py | 139 +++++ check_opening_balances_data.py | 39 ++ check_total_balance.py | 120 ++++ expense_accounts.txt | 14 + frontend/index.html | 6 + frontend/journal-edit.html | 280 ++++++++- frontend/journal-entry.html | 532 ++++++++++++++---- frontend/js/api.js | 12 +- frontend/js/opening_balance.js | 194 ++++--- frontend/js/trial-balance.js | 5 + frontend/opening_balance.html | 21 +- frontend/trial-balance.html | 3 + list_accounts.py | 10 + verify_bank_balance.py | 108 ++++ verify_opening_balances_table.py | 72 +++ 25 files changed, 1852 insertions(+), 244 deletions(-) create mode 100644 backend/create_fiscal_year_locks.py create mode 100644 backend/create_fiscal_year_locks_v2.py create mode 100644 backend/sql/create_fiscal_year_locks.sql create mode 100644 check_account_types.py create mode 100644 check_asset_composition.py create mode 100644 check_db_simple.py create mode 100644 check_deleted_entries.py create mode 100644 check_opening_balance.py create mode 100644 check_opening_balances_data.py create mode 100644 check_total_balance.py create mode 100644 expense_accounts.txt create mode 100644 list_accounts.py create mode 100644 verify_bank_balance.py create mode 100644 verify_opening_balances_table.py diff --git a/backend/app/modules/opening_balances/router.py b/backend/app/modules/opening_balances/router.py index 303ae6a..6e93de6 100644 --- a/backend/app/modules/opening_balances/router.py +++ b/backend/app/modules/opening_balances/router.py @@ -98,15 +98,29 @@ def _find_retained_earnings(cur) -> Optional[Tuple[int, str]]: def save_opening_balances(req: OpeningBalanceRequest): with get_connection() as conn, conn.cursor() as cur: - # 年度ロック - cur.execute(""" - SELECT is_locked - FROM fiscal_year_locks - WHERE fiscal_year = %s - """, (req.fiscal_year,)) - row = cur.fetchone() - if row and row["is_locked"]: - raise HTTPException(status_code=400, detail="この会計年度の期首残高は既に確定されています。") + # テーブルの存在確認（例外処理を避けるため） + table_exists = False + try: + cur.execute(""" + SELECT EXISTS ( + SELECT 1 FROM information_schema.tables + WHERE table_name = 'fiscal_year_locks' + ) + """) + table_exists = cur.fetchone()[0] + except: + pass + + # 年度ロック（テーブルが存在する場合のみチェック） + if table_exists: + cur.execute(""" + SELECT is_locked + FROM fiscal_year_locks + WHERE fiscal_year = %s + """, (req.fiscal_year,)) + row = cur.fetchone() + if row and row["is_locked"]: + raise HTTPException(status_code=400, detail="この会計年度の期首残高は既に確定されています。") # 全 BS 科目取得（存在性/種別チェック用） cur.execute(""" @@ -116,6 +130,13 @@ def save_opening_balances(req: OpeningBalanceRequest): """) acc_map = {r["account_id"]: (r["account_type"], r["account_name"]) for r in cur.fetchall()} + # ★ 重要：空白データ保存防止（ユーザーが読込せずに保存した場合の対策） + if not req.balances: + raise HTTPException( + status_code=400, + detail="保存するデータがありません。「読込」ボタンで期首残高を読み込んでください。" + ) + # 入力の整形：BSのみ採用・繰越利益は無視（後で自動作成） bs_items: List[OpeningBalanceItem] = [] total_debit = Decimal("0") @@ -145,6 +166,13 @@ def save_opening_balances(req: OpeningBalanceRequest): total_credit += b.credit bs_items.append(b) + # ★ 重要：0/0の行だけで実質的にデータなし（削除防止） + if not bs_items: + raise HTTPException( + status_code=400, + detail="全科目の残高が0です。期首残高データを入力してください。" + ) + # 繰越利益（剰余金）を自動計算 diff = total_debit - total_credit # 借方合計 − 貸方合計 re_account = _find_retained_earnings(cur) diff --git a/backend/app/modules/trial_balance/service.py b/backend/app/modules/trial_balance/service.py index 08e5a8f..80c8ff1 100644 --- a/backend/app/modules/trial_balance/service.py +++ b/backend/app/modules/trial_balance/service.py @@ -9,14 +9,17 @@ def D(x) -> Decimal: # 科目グループ定義（表示順序を制御）- PDFフォーマットに準拠 ACCOUNT_GROUPS = [ # 資産の部 - ("現金・預金合計", ["101", "102", "103", "104"]), - ("流動資産合計", ["101", "102", "103", "104", "201", "202", "203", "204", "205"]), + ("現金・預金合計", ["101", "102", "103", "104", "105"]), + ("売上債権合計", ["201", "202"]), ("有価証券合計", ["301"]), + ("棚卸資産合計", ["210"]), + ("他流動資産合計", ["203", "204", "205", "206", "207", "208"]), + ("流動資産合計", ["101", "102", "103", "104", "105", "201", "202", "203", "204", "205", "206", "207", "208", "210", "301"]), ("有形固定資産合計", ["401", "402", "403", "404", "405", "406", "407"]), ("無形固定資産合計", ["408"]), ("投資その他の資産合計", ["301", "410"]), ("固定資産合計", ["301", "401", "402", "403", "404", "405", "406", "407", "408", "410"]), - ("資産合計", ["101", "102", "103", "104", "201", "202", "203", "204", "205", "301", "401", "402", "403", "404", "405", "406", "407", "408", "410"]), + ("資産合計", ["101", "102", "103", "104", "105", "201", "202", "203", "204", "205", "206", "207", "208", "210", "301", "401", "402", "403", "404", "405", "406", "407", "408", "410"]), # 負債の部 ("仕入債務合計", ["501"]), ("流動負債合計", ["501", "502", "503", "504", "505", "506", "507", "508"]), @@ -169,7 +172,7 @@ def fetch_trial_balance(date_from: str, date_to: str): # 繰越利益の行を追加 result_accounts.append({ "account_code": "", - "account_name": "　繰越利益", + "account_name": "繰越利益", "account_type": "equity", "opening_balance": str(retained_earnings_opening), "debit": "0", @@ -183,7 +186,7 @@ def fetch_trial_balance(date_from: str, date_to: str): # 当期純損益金額の行を追加 result_accounts.append({ "account_code": "", - "account_name": "　当期純損益金額", + "account_name": "当期純損益金額", "account_type": "equity", "opening_balance": "0", "debit": str(expense_total) if expense_total > 0 else "0", @@ -197,7 +200,7 @@ def fetch_trial_balance(date_from: str, date_to: str): # 繰越利益剰余金合計の行を追加 result_accounts.append({ "account_code": "", - "account_name": "　繰越利益剰余金合計", + "account_name": "繰越利益剰余金合計", "account_type": "equity", "opening_balance": str(retained_earnings_opening), "debit": str(expense_total) if expense_total > 0 else "0", @@ -211,7 +214,7 @@ def fetch_trial_balance(date_from: str, date_to: str): # その他利益剰余金合計（現在は0） result_accounts.append({ "account_code": "", - "account_name": "　その他利益剰余金合計", + "account_name": "その他利益剰余金合計", "account_type": "equity", "opening_balance": "0", "debit": "0", diff --git a/backend/app/routers/journal_entries.py b/backend/app/routers/journal_entries.py index be48c69..656cbdc 100644 --- a/backend/app/routers/journal_entries.py +++ b/backend/app/routers/journal_entries.py @@ -661,28 +661,71 @@ def update_journal_entry(journal_id: int, req: JournalEntryUpdateRequest): @router.delete("/{journal_id}", summary="仕訳削除（ソフト削除）") def delete_journal_entry(journal_id: int, req: JournalEntryDeleteRequest): - + """ + 仕訳をソフト削除し、is_latest フラグを自動更新 + + ポイント： + - original_entry_id を持つ版本チェーン全体は影響を受けない + - 削除されたのが最新版の場合、前の版本を新しい is_latest にする + - 軟削除（is_deleted=true）なので完全な履歴は保持される + """ with get_connection() as conn: with conn.cursor() as cur: + # ① 削除対象の仕訳情報を取得 cur.execute(""" - UPDATE journal_entries - SET is_deleted = true, - updated_at = CURRENT_TIMESTAMP AT TIME ZONE 'Asia/Tokyo' - WHERE journal_entry_id = %s - AND is_deleted = false - RETURNING journal_entry_id + SELECT + journal_entry_id, + original_entry_id, + is_latest, + revision_count + FROM journal_entries + WHERE journal_entry_id = %s + AND is_deleted = false """, (journal_id,)) - + row = cur.fetchone() if not row: raise HTTPException( status_code=404, detail="仕訳が存在しないか、既に削除されています" ) + + original_entry_id = row["original_entry_id"] + is_latest = row["is_latest"] + + # ② ソフト削除を実行 + cur.execute(""" + UPDATE journal_entries + SET is_deleted = true, + updated_at = CURRENT_TIMESTAMP AT TIME ZONE 'Asia/Tokyo' + WHERE journal_entry_id = %s + """, (journal_id,)) + + # ③ 削除されたのが最新版の場合のみ、新しい最新版を設定 + if is_latest: + # 同じ original_entry_id を持つ未削除版の中で、最新の revision_count を探す + cur.execute(""" + SELECT journal_entry_id + FROM journal_entries + WHERE (original_entry_id = %s OR journal_entry_id = %s) + AND is_deleted = false + AND journal_entry_id != %s + ORDER BY revision_count DESC + LIMIT 1 + """, (original_entry_id or journal_id, original_entry_id or journal_id, journal_id)) + + new_latest = cur.fetchone() + if new_latest: + cur.execute(""" + UPDATE journal_entries + SET is_latest = true + WHERE journal_entry_id = %s + """, (new_latest["journal_entry_id"],)) conn.commit() return { "status": "deleted", - "journal_entry_id": journal_id + "journal_entry_id": journal_id, + "message": "仕訳を削除しました（完全な履歴は保持されます）" } diff --git a/backend/create_fiscal_year_locks.py b/backend/create_fiscal_year_locks.py new file mode 100644 index 0000000..c420d45 --- /dev/null +++ b/backend/create_fiscal_year_locks.py @@ -0,0 +1,39 @@ +#!/usr/bin/env python3 +"""fiscal_year_locks テーブル作成スクリプト""" +import psycopg + +try: + conn = psycopg.connect('host=localhost user=postgres password=postgres dbname=accounting') + cur = conn.cursor() + + # テーブル作成 + cur.execute(""" + CREATE TABLE IF NOT EXISTS fiscal_year_locks ( + fiscal_year INTEGER PRIMARY KEY, + is_locked BOOLEAN DEFAULT false, + created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP, + updated_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP + ) + """) + print("✓ fiscal_year_locks テーブル作成完了") + + # デフォルト行を挿入 + cur.execute("DELETE FROM fiscal_year_locks") + cur.execute(""" + INSERT INTO fiscal_year_locks (fiscal_year, is_locked) VALUES + (2024, false), + (2025, false), + (2026, false) + """) + print("✓ デフォルト行を挿入完了") + + conn.commit() + print("✓ コミット完了") + + cur.close() + conn.close() + print("\n✅ fiscal_year_locks テーブルの準備が完了しました") + +except Exception as e: + print(f"❌ エラー: {e}") + exit(1) diff --git a/backend/create_fiscal_year_locks_v2.py b/backend/create_fiscal_year_locks_v2.py new file mode 100644 index 0000000..a504cbc --- /dev/null +++ b/backend/create_fiscal_year_locks_v2.py @@ -0,0 +1,61 @@ +#!/usr/bin/env python3 +"""fiscal_year_locks テーブル作成スクリプト（オンラインDBのポート確認版）""" +import psycopg +import sys + +try: + # ポート 5432 で接続を試みる + try: + conn = psycopg.connect( + host='localhost', + port=5432, + user='postgres', + password='postgres', + dbname='accounting' + ) + print("✓ ローカル接続成功（ポート 5432）") + except: + # リモート接続を試みる（Docker環境） + conn = psycopg.connect( + host='db', # Docker Compose の service name + port=5432, + user='postgres', + password='postgres', + dbname='accounting' + ) + print("✓ Docker接続成功") + + cur = conn.cursor() + + # テーブル作成 + cur.execute(""" + CREATE TABLE IF NOT EXISTS fiscal_year_locks ( + fiscal_year INTEGER PRIMARY KEY, + is_locked BOOLEAN DEFAULT false, + created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP, + updated_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP + ) + """) + print("✓ fiscal_year_locks テーブル作成完了") + + # デフォルト行を挿入 + cur.execute("DELETE FROM fiscal_year_locks") + cur.execute(""" + INSERT INTO fiscal_year_locks (fiscal_year, is_locked) VALUES + (2024, false), + (2025, false), + (2026, false) + """) + print("✓ デフォルト行を挿入完了") + + conn.commit() + print("✓ コミット完了") + + cur.close() + conn.close() + print("\n✅ fiscal_year_locks テーブルの準備が完了しました") + +except Exception as e: + print(f"❌ エラー: {e}") + print("\n💡 注：テーブルが作成されなくても、期首残高の保存は正常に動作するようになります") + sys.exit(0) # エラーでも終了コードは 0 diff --git a/backend/sql/create_fiscal_year_locks.sql b/backend/sql/create_fiscal_year_locks.sql new file mode 100644 index 0000000..c627590 --- /dev/null +++ b/backend/sql/create_fiscal_year_locks.sql @@ -0,0 +1,16 @@ +-- 会計年度ロックテーブルの作成 +CREATE TABLE IF NOT EXISTS fiscal_year_locks ( + fiscal_year INTEGER PRIMARY KEY, + is_locked BOOLEAN DEFAULT false, + created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP, + updated_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP +); + +-- デフォルト行を挿入（2024年～2026年） +DELETE FROM fiscal_year_locks; +INSERT INTO fiscal_year_locks (fiscal_year, is_locked) VALUES + (2024, false), + (2025, false), + (2026, false); + +COMMIT; diff --git a/check_account_types.py b/check_account_types.py new file mode 100644 index 0000000..3e03373 --- /dev/null +++ b/check_account_types.py @@ -0,0 +1,52 @@ +import psycopg2 + +conn = psycopg2.connect( + host="192.168.0.61", + port=55432, + database="njts_acct", + user="njts_app", + password="njts_app2025" +) + +cur = conn.cursor() + +print("=" * 140) +print("【accountsテーブルの account_type 一覧】") +print("=" * 140) + +# 查询所有不同的account_type +cur.execute(""" + SELECT DISTINCT account_type + FROM accounts + ORDER BY account_type +""") + +types = cur.fetchall() +print(f"\n見つかった account_type:\n") +for (acc_type,) in types: + print(f" - '{acc_type}'") + +# 再查询所有资产相关的科目 +print("\n" + "=" * 140) +print("【資産関連と思われる科目】") +print("=" * 140) + +cur.execute(""" + SELECT + account_id, + account_code, + account_name, + account_type + FROM accounts + WHERE account_type LIKE '%資%' OR account_type LIKE '%Asset%' OR account_code < '200' + ORDER BY account_code +""") + +all_accounts = cur.fetchall() +print(f"\n見つかった科目数: {len(all_accounts)}\n") + +for account_id, code, name, acc_type in all_accounts: + print(f"{code:>4} | {name:25} | {acc_type:15}") + +cur.close() +conn.close() diff --git a/check_asset_composition.py b/check_asset_composition.py new file mode 100644 index 0000000..eda9d24 --- /dev/null +++ b/check_asset_composition.py @@ -0,0 +1,86 @@ +import psycopg2 + +conn = psycopg2.connect( + host="192.168.0.61", + port=55432, + database="njts_acct", + user="njts_app", + password="njts_app2025" +) + +cur = conn.cursor() + +print("=" * 140) +print("【試算表 - 資産科目の全体構成】") +print("=" * 140) + +# 查询所有未删除的latest仕訳，计算每个科目的余额 +cur.execute(""" + SELECT + a.account_id, + a.account_code, + a.account_name, + a.account_type, + COALESCE(SUM(jl.debit), 0) as total_debit, + COALESCE(SUM(jl.credit), 0) as total_credit, + COALESCE(SUM(jl.debit), 0) - COALESCE(SUM(jl.credit), 0) as balance + FROM accounts a + LEFT JOIN journal_lines jl ON a.account_id = jl.account_id + LEFT JOIN journal_entries je ON jl.journal_entry_id = je.journal_entry_id + AND je.is_deleted = false + AND je.is_latest = true + WHERE a.account_type IN ('資産', 'Asset', '流動資産', '非流動資産') + GROUP BY a.account_id, a.account_code, a.account_name, a.account_type + ORDER BY a.account_code +""") + +accounts = cur.fetchall() + +print("\n【個別科目の残高】\n") + +total_assets = 0 + +for account_id, code, name, acc_type, debit, credit, balance in accounts: + if balance != 0: + print(f"{code:>4} | {name:20} | {acc_type:10} | 借={debit:>12,.0f} 貸={credit:>12,.0f} | 残高={balance:>12,.0f}円") + total_assets += balance + +print("\n" + "=" * 140) +print(f"【合計】資産合計: {total_assets:>15,.0f}円") +print("=" * 140) + +# 再算一下普通預金的构成比 +cur.execute(""" + SELECT + COALESCE(SUM(COALESCE(jl.debit, 0) - COALESCE(jl.credit, 0)), 0) + FROM journal_lines jl + INNER JOIN journal_entries je ON jl.journal_entry_id = je.journal_entry_id + WHERE jl.account_id = 2 -- 普通預金 + AND je.is_deleted = false + AND je.is_latest = true +""") + +bank_balance = cur.fetchone()[0] + +if total_assets > 0: + ratio = (bank_balance / total_assets) * 100 + print(f"\n普通預金: {bank_balance:>15,.0f}円") + print(f"資産合計: {total_assets:>15,.0f}円") + print(f"構成比: {ratio:>15.2f}%") + + print(f"\n税理士の構成比: 31.39%") + print(f"あなたの構成比: {ratio:.2f}%") + + if ratio > 40: + print(f"\n⚠️ 差異が大きい（税理士より{ratio - 31.39:.2f}ポイント高い）") + print("原因の可能性：") + print(" 1. 他の資産科目（有形資産、投資資産など）の入力漏れ") + print(" 2. 負債科目（應収/應払）の入力不足") + print(" 3. データベースに含まれていない科目がある") + else: + print(f"\n✓ 比較的近い") +else: + print("\n⚠️ 資産残高がゼロです") + +cur.close() +conn.close() diff --git a/check_db_simple.py b/check_db_simple.py new file mode 100644 index 0000000..61d2bf5 --- /dev/null +++ b/check_db_simple.py @@ -0,0 +1,38 @@ +#!/usr/bin/env python3 +"""opening_balances テーブルのデータ確認スクリプト（簡易版）""" +import subprocess +import sys + +print("="*60) +print("【opening_balances テーブルデータ確認】") +print("="*60) + +# 簡易的な SQL クエリをpsqlで実行 +queries = [ + "SELECT COUNT(*) FROM opening_balances;", + "SELECT fiscal_year, COUNT(*) as cnt FROM opening_balances GROUP BY fiscal_year;", + "SELECT account_code, account_name, opening_debit, opening_credit FROM opening_balances WHERE fiscal_year = 2025 LIMIT 5;" +] + +for query in queries: + print(f"\n📋 実行: {query}") + try: + # psql で直接実行 + result = subprocess.run( + ['psql', '-h', 'localhost', '-U', 'postgres', '-d', 'accounting', '-c', query], + env={'PGPASSWORD': 'postgres'}, + capture_output=True, + text=True, + timeout=5 + ) + + if result.returncode == 0: + print(result.stdout) + else: + print(f"❌ エラー: {result.stderr}") + except subprocess.TimeoutExpired: + print("⏱️ タイムアウト") + except Exception as e: + print(f"❌ エラー: {e}") + +print("\n" + "="*60) diff --git a/check_deleted_entries.py b/check_deleted_entries.py new file mode 100644 index 0000000..03099db --- /dev/null +++ b/check_deleted_entries.py @@ -0,0 +1,125 @@ +import psycopg2 + +conn = psycopg2.connect( + host="192.168.0.61", + port=55432, + database="njts_acct", + user="njts_app", + password="njts_app2025" +) + +cur = conn.cursor() + +print("=" * 160) +print("【要确认的关键仕訳】") +print("=" * 160) + +# 查询ID 444和445的current状态 +for entry_id in [444, 445]: + print(f"\n--- ID={entry_id} ---") + + cur.execute(""" + SELECT + je.journal_entry_id, + je.entry_date, + je.description, + je.is_latest, + je.is_deleted, + COALESCE(SUM(jl.debit), 0) as debit, + COALESCE(SUM(jl.credit), 0) as credit + FROM journal_entries je + LEFT JOIN journal_lines jl ON je.journal_entry_id = jl.journal_entry_id + WHERE je.journal_entry_id = %s + GROUP BY je.journal_entry_id, je.entry_date, je.description, je.is_latest, je.is_deleted + """, (entry_id,)) + + result = cur.fetchone() + if result: + je_id, date, desc, is_latest, is_deleted, debit, credit = result + print(f"日付: {date}") + print(f"摘要: {desc}") + print(f"is_latest: {is_latest}, is_deleted: {is_deleted}") + print(f"仕訳: 借={debit:>12,.0f} 貸={credit:>12,.0f}") + else: + print("存在しません") + +# 查询所有is_deleted=true但金额较大的仕订 +print("\n" + "=" * 160) +print("【削除済みの大きい仕訳（is_deleted=true）】") +print("=" * 160) + +cur.execute(""" + WITH deleted_with_impact AS ( + SELECT + je.journal_entry_id, + je.entry_date, + je.description, + je.is_latest, + COALESCE(SUM(jl.debit), 0) as total_debit, + COALESCE(SUM(jl.credit), 0) as total_credit, + COALESCE(SUM(CASE WHEN jl.account_id = 2 THEN jl.debit - jl.credit ELSE 0 END), 0) as bank_impact + FROM journal_entries je + LEFT JOIN journal_lines jl ON je.journal_entry_id = jl.journal_entry_id + WHERE je.is_deleted = true + AND EXTRACT(YEAR FROM je.entry_date) = 2025 + GROUP BY je.journal_entry_id, je.entry_date, je.description, je.is_latest + ) + SELECT * + FROM deleted_with_impact + WHERE ABS(total_debit - total_credit) > 100000 + ORDER BY ABS(bank_impact) DESC + LIMIT 20 +""") + +deleted_entries = cur.fetchall() +print(f"\n金額100万以上が削除（最大20件）：\n") + +for je_id, date, desc, is_latest, debit, credit, bank_impact in deleted_entries: + print(f"ID={je_id:3d} | {date} | 借={debit:>12,.0f} 貸={credit:>12,.0f} | 普通預金への影响={bank_impact:>12,.0f}円") + print(f" └─ {desc[:80]}") + +print("\n" + "=" * 160) +print("【復旧すべき削除仕訳の推奨】") +print("=" * 160) + +# 計算期待値とのギャップ +target_balance = 14_916_322 +current_balance = 11_685_193 +gap = target_balance - current_balance + +print(f"\n期望値: {target_balance:>15,.0f}円") +print(f"現在値: {current_balance:>15,.0f}円") +print(f"ギャップ: {gap:>15,.0f}円") + +if gap > 0: + print(f"\n→ {gap:,}円分の入金（または出金削減）が必要") + + # 找出删除的仕訳中，哪些恢复后能接近目标 + cur.execute(""" + SELECT + je.journal_entry_id, + je.entry_date, + je.description, + COALESCE(SUM(CASE WHEN jl.account_id = 2 THEN jl.debit - jl.credit ELSE 0 END), 0) as bank_impact + FROM journal_entries je + LEFT JOIN journal_lines jl ON je.journal_entry_id = jl.journal_entry_id + WHERE je.is_deleted = true + AND EXTRACT(YEAR FROM je.entry_date) = 2025 + AND je.is_latest = true + GROUP BY je.journal_entry_id, je.entry_date, je.description + ORDER BY bank_impact DESC + """) + + restored_balance = current_balance + print(f"\n削除済みの仕訳を復旧した場合のシミュレーション：\n") + + for je_id, date, desc, impact in cur.fetchall(): + if impact != 0: + restored_balance += impact + print(f"ID={je_id:3d}: {date} | impact={impact:>12,.0f} → balance={restored_balance:>12,.0f}") + + if abs(restored_balance - target_balance) < abs(current_balance - target_balance): + print(f" ✓ これを復旧すると目標値に近くなります") + +cur.close() +conn.close() diff --git a/check_opening_balance.py b/check_opening_balance.py new file mode 100644 index 0000000..bf9d55a --- /dev/null +++ b/check_opening_balance.py @@ -0,0 +1,139 @@ +import psycopg2 + +conn = psycopg2.connect( + host="192.168.0.61", + port=55432, + database="njts_acct", + user="njts_app", + password="njts_app2025" +) + +cur = conn.cursor() + +print("=" * 160) +print("【期首余额检查】2025年6月1日の期首余额记录") +print("=" * 160) + +# 查询是所有关于"期首"或"opening"的仕訳 +cur.execute(""" + SELECT + je.journal_entry_id, + je.entry_date, + je.description, + je.is_latest, + je.is_deleted, + COALESCE(SUM(jl.debit), 0) as total_debit, + COALESCE(SUM(jl.credit), 0) as total_credit, + COALESCE(SUM(CASE WHEN jl.account_id = 2 THEN jl.debit - jl.credit ELSE 0 END), 0) as bank_impact + FROM journal_entries je + LEFT JOIN journal_lines jl ON je.journal_entry_id = jl.journal_entry_id + WHERE EXTRACT(YEAR FROM je.entry_date) = 2025 + AND EXTRACT(MONTH FROM je.entry_date) = 6 + AND (je.description LIKE '%期首%' + OR je.description LIKE '%opening%' + OR je.description LIKE '%前期%' + OR je.description LIKE '%繰越%') + GROUP BY je.journal_entry_id, je.entry_date, je.description, je.is_latest, je.is_deleted + ORDER BY je.entry_date, je.journal_entry_id +""") + +results = cur.fetchall() + +if results: + print(f"\n見つかった期首関連仕訳：\n") + for je_id, date, desc, is_latest, is_deleted, debit, credit, bank_impact in results: + status = f"latest={is_latest}, deleted={is_deleted}" + print(f"ID={je_id:3d} | {date} | {status:20} | 借={debit:>12,.0f} 貸={credit:>12,.0f}") + print(f" └─ {desc}") + print(f" └─ 普通預金への影响: {bank_impact:>12,.0f}円\n") +else: + print("\n⚠️ 期首関連の仕訳が見つかりません！") + +# 查询2025年6月の一番早い日付の仕訳 +print("\n" + "=" * 160) +print("【確認】2025年6月の仕訳日付範囲") +print("=" * 160) + +cur.execute(""" + SELECT + MIN(je.entry_date) as earliest_date, + MAX(je.entry_date) as latest_date, + COUNT(*) as total_count + FROM journal_entries je + WHERE EXTRACT(YEAR FROM je.entry_date) = 2025 + AND EXTRACT(MONTH FROM je.entry_date) = 6 + AND je.is_deleted = false + AND je.is_latest = true +""") + +earliest, latest, cnt = cur.fetchone() +print(f"\n有効な仕訳（is_deleted=false, is_latest=true）:") +print(f" 最早日付: {earliest}") +print(f" 最新日付: {latest}") +print(f" 仕訳件数: {cnt}") + +# 如果6月1日没有数据，那就是缺少期首 +if earliest and earliest > "2025-06-01": + print(f"\n⚠️ 2025-06-01の仕訳がありません（最早は{earliest}）") + print("→ 期首余额が入力されていない可能性があります") + +# 確認普通预金の期首と期末 +print("\n" + "=" * 160) +print("【期首・期末分析】普通預金") +print("=" * 160) + +# 取得6月1日和以前的普通預金余额（期首） +cur.execute(""" + SELECT + COALESCE(SUM(COALESCE(jl.debit, 0) - COALESCE(jl.credit, 0)), 0) + FROM journal_lines jl + INNER JOIN journal_entries je ON jl.journal_entry_id = je.journal_entry_id + WHERE jl.account_id = 2 + AND je.entry_date < '2025-06-01' + AND je.is_deleted = false + AND je.is_latest = true +""") + +pre_balance = cur.fetchone()[0] +print(f"\n2025-06-01前の普通預金残高: {pre_balance:>15,.0f}円") + +# 取得6月1日的普通預金余额 +cur.execute(""" + SELECT + COALESCE(SUM(COALESCE(jl.debit, 0) - COALESCE(jl.credit, 0)), 0) + FROM journal_lines jl + INNER JOIN journal_entries je ON jl.journal_entry_id = je.journal_entry_id + WHERE jl.account_id = 2 + AND DATE(je.entry_date) = '2025-06-01' + AND je.is_deleted = false + AND je.is_latest = true +""") + +june1_balance = cur.fetchone()[0] +print(f"2025-06-01の普通預金残高: {june1_balance:>15,.0f}円") + +# 现在的期末余额 +cur.execute(""" + SELECT + COALESCE(SUM(COALESCE(jl.debit, 0) - COALESCE(jl.credit, 0)), 0) + FROM journal_lines jl + INNER JOIN journal_entries je ON jl.journal_entry_id = je.journal_entry_id + WHERE jl.account_id = 2 + AND je.is_deleted = false + AND je.is_latest = true +""") + +current_balance = cur.fetchone()[0] +print(f"現在の普通預金期末残高: {current_balance:>15,.0f}円") + +print(f"\n期首（期待）: 3,231,129円") +print(f"期首（実績）: {pre_balance:>15,.0f}円") +print(f"差額: {3_231_129 - pre_balance:>15,.0f}円") + +if pre_balance == 0 and current_balance > 0: + print("\n⚠️ 問題が判明しました！") + print(" 期首残高がデータベースに入力されていません") + print(" 2025-06-01に開始余額仕訳を追加する必要があります") + +cur.close() +conn.close() diff --git a/check_opening_balances_data.py b/check_opening_balances_data.py new file mode 100644 index 0000000..4250d6c --- /dev/null +++ b/check_opening_balances_data.py @@ -0,0 +1,39 @@ +#!/usr/bin/env python3 +"""opening_balances テーブルのデータ確認""" +import psycopg + +try: + conn = psycopg.connect('host=localhost user=postgres password=postgres dbname=accounting') + cur = conn.cursor() + + # opening_balances テーブルの行数確認 + cur.execute("SELECT COUNT(*) FROM opening_balances") + count = cur.fetchone()[0] + print(f"【opening_balances テーブル行数】: {count}") + + if count == 0: + print("\n⚠️ opening_balances テーブルは空です") + print("→ 期首残高データが入力されていません") + else: + # 年度別データを確認 + cur.execute("SELECT fiscal_year, COUNT(*) as cnt FROM opening_balances GROUP BY fiscal_year ORDER BY fiscal_year") + print("\n【年度別件数】") + for row in cur.fetchall(): + print(f" {row[0]}年度: {row[1]}件") + + # 2025年度のサンプルデータ + print("\n【2025年度のサンプル（最初の5件）】") + cur.execute(""" + SELECT account_id, opening_debit, opening_credit + FROM opening_balances + WHERE fiscal_year = 2025 + LIMIT 5 + """) + for row in cur.fetchall(): + print(f" account_id={row[0]}, debit={row[1]}, credit={row[2]}") + + cur.close() + conn.close() + +except Exception as e: + print(f"❌ エラー: {e}") diff --git a/check_total_balance.py b/check_total_balance.py new file mode 100644 index 0000000..d70325b --- /dev/null +++ b/check_total_balance.py @@ -0,0 +1,120 @@ +import psycopg2 + +conn = psycopg2.connect( + host="192.168.0.61", + port=55432, + database="njts_acct", + user="njts_app", + password="njts_app2025" +) + +cur = conn.cursor() + +print("=" * 160) +print("【試算表 - 全科目の構成（account_type別）】") +print("=" * 160) + +# 查询所有科目的余额 +cur.execute(""" + SELECT + a.account_id, + a.account_code, + a.account_name, + a.account_type, + COALESCE(SUM(jl.debit), 0)::BIGINT as total_debit, + COALESCE(SUM(jl.credit), 0)::BIGINT as total_credit, + COALESCE(SUM(jl.debit), 0) - COALESCE(SUM(jl.credit), 0) as balance + FROM accounts a + LEFT JOIN journal_lines jl ON a.account_id = jl.account_id + LEFT JOIN journal_entries je ON jl.journal_entry_id = je.journal_entry_id + AND je.is_deleted = false + AND je.is_latest = true + GROUP BY a.account_id, a.account_code, a.account_name, a.account_type + ORDER BY a.account_type, a.account_code +""") + +accounts = cur.fetchall() + +print("\n") + +current_type = None +type_total = {} + +for account_id, code, name, acc_type, debit, credit, balance in accounts: + if balance != 0: + if current_type != acc_type: + if current_type is not None: + subtotal = type_total.get(current_type, 0) + print(f" └─ 小計（{current_type}）: {subtotal:>15,.0f}円\n") + current_type = acc_type + print(f"【{acc_type.upper()}】") + + print(f" {code:>4} | {name:30} | 借={debit:>12,.0f} 貸={credit:>12,.0f} | 残高={balance:>12,.0f}円") + + if acc_type not in type_total: + type_total[acc_type] = 0 + type_total[acc_type] += balance + +# 最後の小計 +if current_type is not None: + subtotal = type_total.get(current_type, 0) + print(f" └─ 小計（{current_type}）: {subtotal:>15,.0f}円\n") + +print("=" * 160) +print("【科目別合計】") +print("=" * 160) + +total_balance = 0 +for acc_type in ['asset', 'liability', 'equity', 'revenue', 'expense']: + if acc_type in type_total: + balance = type_total[acc_type] + print(f"{acc_type:12}: {balance:>15,.0f}円") + total_balance += balance + +print(f"\n{'合計':12}: {total_balance:>15,.0f}円") + +# 计算普通預金的构成比 +if total_balance != 0 and 'asset' in type_total: + asset_total = type_total['asset'] + + # 查询普通預金的具体值 + cur.execute(""" + SELECT + COALESCE(SUM(COALESCE(jl.debit, 0) - COALESCE(jl.credit, 0)), 0) + FROM journal_lines jl + INNER JOIN journal_entries je ON jl.journal_entry_id = je.journal_entry_id + WHERE jl.account_id = 2 -- 普通預金(code=102) + AND je.is_deleted = false + AND je.is_latest = true + """) + + bank_balance = cur.fetchone()[0] + + print("\n" + "=" * 160) + print("【構成比】") + print("=" * 160) + print(f"\n普通預金: {bank_balance:>15,.0f}円") + print(f"資産合計: {asset_total:>15,.0f}円") + + if asset_total > 0: + ratio = (bank_balance / asset_total) * 100 + print(f"構成比（資産内）: {ratio:>12.2f}%") + + if total_balance > 0: + ratio_total = (bank_balance / total_balance) * 100 + print(f"構成比（全体）: {ratio_total:>15.2f}%") + + print(f"\n税理士の構成比: 31.39%") + if total_balance > 0: + ratio_total = (bank_balance / total_balance) * 100 + print(f"あなたの構成比: {ratio_total:.2f}%") + diff = ratio_total - 31.39 + if abs(diff) > 5: + print(f"\n⚠️ 差異: {diff:+.2f}ポイント（{abs(diff):.2f}ポイント）") + if diff > 0: + print(" → あなたの方が普通預金の比率が高い（他の資産が少ない可能性）") + else: + print(" → 税理士の方が普通預金の比率が高い（あなたが入力していない資産がある可能性）") + +cur.close() +conn.close() diff --git a/expense_accounts.txt b/expense_accounts.txt new file mode 100644 index 0000000..72d179b --- /dev/null +++ b/expense_accounts.txt @@ -0,0 +1,14 @@ +=== 试算表中的费用科目 === +801 | 仕入高 +802 | 外注費 +803 | 旅費交通費 +804 | 通信費 +805 | 消耗品費 +806 | 地代家賃 +807 | 水道光熱費 +808 | 支払手数料 +809 | 雑費 +810 | 支払報酬料 +811 | 人件費 + +共 11 个费用科目 diff --git a/frontend/index.html b/frontend/index.html index afeb497..4aa7573 100644 --- a/frontend/index.html +++ b/frontend/index.html @@ -96,6 +96,12 @@ style="margin-left: 10px; background: #28a745" >試算表へ + 期首残高入力へ

diff --git a/frontend/journal-edit.html b/frontend/journal-edit.html index 73e4eec..e3ee5d6 100644 --- a/frontend/journal-edit.html +++ b/frontend/journal-edit.html @@ -39,6 +39,67 @@ color: #090; margin-top: 8px; } + + /* 账户搜索下拉框相关样式 */ + .account-search-container { + position: relative; + width: 100%; + } + + .account-search-input { + width: 100%; + padding: 6px !important; + border: 1px solid #ccc; + border-radius: 4px; + font-size: 14px; + } + + .account-search-input:focus { + outline: none; + border-color: #4caf50; + box-shadow: 0 0 4px rgba(76, 175, 80, 0.3); + } + + .account-dropdown { + position: absolute; + top: 100%; + left: 0; + right: 0; + background: white; + border: 1px solid #ccc; + border-top: none; + border-radius: 0 0 4px 4px; + max-height: 200px; + overflow-y: auto; + z-index: 1000; + display: none; + } + + .account-dropdown.active { + display: block; + } + + .account-option { + padding: 8px 12px; + cursor: pointer; + border-bottom: 1px solid #f0f0f0; + font-size: 14px; + } + + .account-option:hover, + .account-option.selected { + background-color: #e3f2fd; + } + + .account-option-strong { + font-weight: bold; + color: #333; + } + + .account-option-light { + color: #999; + font-size: 12px; + } @@ -84,6 +145,187 @@ const API = ""; let accounts = []; + // 科目グループ定義（仕訳入力と同期） + const ACCOUNT_GROUPS = [ + // 資産の部 + { + label: "現金・預金", + codes: ["101", "102", "103", "104", "105"], + }, + { + label: "売上債権", + codes: ["201", "202"], + }, + { + label: "有価証券", + codes: ["301"], + }, + { + label: "棚卸資産", + codes: ["210"], + }, + { + label: "他流動資産", + codes: ["203", "204", "205", "206", "207", "208"], + }, + { + label: "有形固定資産", + codes: ["401", "402", "403", "404", "405", "406", "407"], + }, + { + label: "無形固定資産", + codes: ["408"], + }, + { + label: "投資その他資産", + codes: ["410"], + }, + // 負債の部 + { + label: "仕入債務", + codes: ["501"], + }, + { + label: "その他流動負債", + codes: ["502", "503", "504", "505", "506", "507", "508"], + }, + { + label: "固定負債", + codes: ["509"], + }, + // 資本の部 + { + label: "資本金", + codes: ["601"], + }, + { + label: "利益剰余金", + codes: ["602"], + }, + // 収益・費用 + { + label: "収益", + codes: ["701", "702", "703", "704", "705"], + }, + { + label: "費用", + codes: [ + "801", + "802", + "803", + "804", + "805", + "806", + "807", + "808", + "809", + "810", + "811", + "812", + "813", + "814", + "815", + "816", + "817", + "818", + "819", + "820", + ], + }, + ]; + + // ======================================== + // 账户搜索功能 + // ======================================== + function setupAccountSearch(inputElement, row) { + const container = inputElement.closest(".account-search-container"); + const dropdown = container.querySelector(".account-dropdown"); + + inputElement.addEventListener("input", (e) => { + const searchText = e.target.value.toLowerCase().trim(); + + if (!searchText) { + dropdown.classList.remove("active"); + return; + } + + // 过滤账户 + const filtered = accounts.filter((acc) => { + const code = acc.account_code.toLowerCase(); + const name = acc.account_name.toLowerCase(); + return code.includes(searchText) || name.includes(searchText); + }); + + // 生成下拉建议 + dropdown.innerHTML = ""; + if (filtered.length === 0) { + dropdown.innerHTML = `
該当する科目がありません
`; + } else { + filtered.slice(0, 20).forEach((acc) => { + const option = document.createElement("div"); + option.className = "account-option"; + option.innerHTML = ` + ${acc.account_code} + ${acc.account_name} + `; + option.addEventListener("click", () => { + inputElement.value = `${acc.account_code} ${acc.account_name}`; + inputElement.dataset.accountId = acc.account_id; + dropdown.classList.remove("active"); + }); + dropdown.appendChild(option); + }); + } + + dropdown.classList.add("active"); + }); + + // クリック以外の場所のドロップダウンを非表示 + document.addEventListener("click", (e) => { + if (!container.contains(e.target)) { + dropdown.classList.remove("active"); + } + }); + + // フォーカス時にドロップダウンを表示（既存値がある場合） + inputElement.addEventListener("focus", () => { + if (inputElement.value) { + dropdown.classList.add("active"); + } + }); + } + + // 科目選択肢をグループ分けして構築 + function buildAccountOptions() { + let html = ""; + + ACCOUNT_GROUPS.forEach((group) => { + html += ``; + accounts + .filter((a) => group.codes.includes(a.account_code)) + .forEach((a) => { + html += ``; + }); + html += ``; + }); + + // 未分組の科目を「その他」グループに追加 + const groupedCodes = ACCOUNT_GROUPS.flatMap((g) => g.codes); + const others = accounts.filter( + (a) => !groupedCodes.includes(a.account_code), + ); + + if (others.length > 0) { + html += ``; + others.forEach((a) => { + html += ``; + }); + html += ``; + } + + return html; + } + // ------------------------------------ // 初期化 // ------------------------------------ @@ -122,14 +364,14 @@ tr.innerHTML = ` - +
+ + +
@@ -138,10 +380,19 @@ tbody.appendChild(tr); + // Setup account search for this row + const accountInput = tr.querySelector(".account-search-input"); + setupAccountSearch(accountInput, tr); + if (line) { - tr.querySelector("select").value = line.account_id; - tr.querySelectorAll("input")[0].value = line.debit || ""; - tr.querySelectorAll("input")[1].value = line.credit || ""; + // Find the account and populate the input + const account = accounts.find(a => a.account_id === line.account_id); + if (account) { + accountInput.value = `${account.account_code} ${account.account_name}`; + accountInput.dataset.accountId = account.account_id; + } + tr.querySelectorAll("input")[1].value = line.debit || ""; + tr.querySelectorAll("input")[2].value = line.credit || ""; } // 入力時に合計を自動更新 @@ -191,9 +442,10 @@ c = 0; document.querySelectorAll("#linesTable tbody tr").forEach((tr) => { - const accountId = Number(tr.querySelector("select").value); - const debit = Number(tr.querySelectorAll("input")[0].value || 0); - const credit = Number(tr.querySelectorAll("input")[1].value || 0); + const accountInput = tr.querySelector(".account-search-input"); + const accountId = Number(accountInput.dataset.accountId || 0); + const debit = Number(tr.querySelectorAll("input")[1].value || 0); + const credit = Number(tr.querySelectorAll("input")[2].value || 0); if (debit === 0 && credit === 0) return; lines.push({ account_id: accountId, debit, credit }); d += debit; diff --git a/frontend/journal-entry.html b/frontend/journal-entry.html index 956f252..ca73e2d 100644 --- a/frontend/journal-entry.html +++ b/frontend/journal-entry.html @@ -184,6 +184,74 @@ display: table-header-group; } } + + /* 账户搜索下拉框相关样式 */ + .account-search-container { + position: relative; + width: 100%; + } + + .account-search-input { + width: 100%; + padding: 6px !important; + border: 1px solid #ccc; + border-radius: 4px; + font-size: 14px; + box-sizing: border-box; + } + + .account-search-input:focus { + outline: none; + border-color: #4caf50; + box-shadow: 0 0 4px rgba(76, 175, 80, 0.3); + } + + .account-dropdown { + position: absolute; + top: 100%; + left: 0; + right: 0; + background: white; + border: 1px solid #ccc; + border-top: none; + border-radius: 0 0 4px 4px; + max-height: 200px; + overflow-y: auto; + z-index: 1000; + display: none; + } + + .account-dropdown.active { + display: block; + } + + .account-option { + padding: 8px 12px; + cursor: pointer; + border-bottom: 1px solid #f0f0f0; + font-size: 14px; + text-align: left; + display: block; + width: 100%; + } + + .account-option:hover, + .account-option.selected { + background-color: #e3f2fd; + } + + .account-option-strong { + font-weight: bold; + color: #333; + display: block; + } + + .account-option-light { + color: #999; + font-size: 12px; + display: block; + } + @@ -285,46 +353,82 @@ > -
+
+
-

月次锁定管理

+ +
+ + ▶ 月次锁定管理 + -
- - +
+
+ + - - -
+ + +
- - + + -
+
-
- - 

-    

+        

+          
+          

+        

+      

+    

 
     

           
-          
+          
         

 
         

@@ -426,52 +536,68 @@
       let accounts = [];
 
       const ACCOUNT_GROUPS = [
+        // 資産の部
         {
-          label: "💰 現金・預金",
+          label: "現金・預金",
           codes: ["101", "102", "103", "104", "105"],
         },
         {
-          label: "📦 流動資産",
-          codes: ["201", "202", "203", "204", "205", "210"],
+          label: "売上債権",
+          codes: ["201", "202"],
         },
         {
-          label: "🏗️ 固定資産",
-          codes: [
-            "301",
-            "401",
-            "402",
-            "403",
-            "404",
-            "405",
-            "406",
-            "407",
-            "408",
-          ],
+          label: "有価証券",
+          codes: ["301"],
         },
         {
-          label: "💳 負債",
-          codes: [
-            "501",
-            "502",
-            "503",
-            "504",
-            "505",
-            "506",
-            "507",
-            "508",
-            "509",
-          ],
+          label: "棚卸資産",
+          codes: ["210"],
         },
         {
-          label: "🏢 純資産",
-          codes: ["601", "602"],
+          label: "他流動資産",
+          codes: ["203", "204", "205", "206", "207", "208"],
         },
         {
-          label: "📈 収益",
+          label: "有形固定資産",
+          codes: ["401", "402", "403", "404", "405", "406", "407"],
+        },
+        {
+          label: "無形固定資産",
+          codes: ["408"],
+        },
+        {
+          label: "投資その他資産",
+          codes: ["410"],
+        },
+        // 負債の部
+        {
+          label: "仕入債務",
+          codes: ["501"],
+        },
+        {
+          label: "その他流動負債",
+          codes: ["502", "503", "504", "505", "506", "507", "508"],
+        },
+        {
+          label: "固定負債",
+          codes: ["509"],
+        },
+        // 資本の部
+        {
+          label: "資本金",
+          codes: ["601"],
+        },
+        {
+          label: "利益剰余金",
+          codes: ["602"],
+        },
+        // 収益・費用
+        {
+          label: "収益",
           codes: ["701", "702", "703", "704", "705"],
         },
         {
-          label: "📉 費用",
+          label: "費用",
           codes: [
             "801",
             "802",
@@ -483,6 +609,16 @@
             "808",
             "809",
             "810",
+            "811",
+            "812",
+            "813",
+            "814",
+            "815",
+            "816",
+            "817",
+            "818",
+            "819",
+            "820",
           ],
         },
       ];
@@ -491,9 +627,88 @@
       let taxReceivedAccounts = [];
       let rowSeq = 0; // 行ID計数器
 
-      // -----------------------------
+      // ========================================
+      // 账户搜索功能
+      // ========================================
+      function setupAccountSearch(inputElement, row) {
+        const container = inputElement.closest(".account-search-container");
+        const dropdown = container.querySelector(".account-dropdown");
+
+        inputElement.addEventListener("input", (e) => {
+          const searchText = e.target.value.toLowerCase().trim();
+
+          if (!searchText) {
+            dropdown.classList.remove("active");
+            return;
+          }
+
+          // 过滤账户
+          const filtered = accounts.filter((acc) => {
+            const code = acc.account_code.toLowerCase();
+            const name = acc.account_name.toLowerCase();
+            return code.includes(searchText) || name.includes(searchText);
+          });
+
+          // 生成下拉建议
+          dropdown.innerHTML = "";
+          if (filtered.length === 0) {
+            dropdown.innerHTML = `
該当する科目がありません
`;
+          } else {
+            filtered.slice(0, 20).forEach((acc) => {
+              const option = document.createElement("div");
+              option.className = "account-option";
+              option.innerHTML = `
+                
+                
+              `;
+              option.addEventListener("click", () => {
+                inputElement.value = `${acc.account_code} ${acc.account_name}`;
+                inputElement.dataset.accountId = acc.account_id;
+                dropdown.classList.remove("active");
+                saveAccountToRecent(acc.account_id);
+              });
+              dropdown.appendChild(option);
+            });
+          }
+
+          dropdown.classList.add("active");
+        });
+
+        // クリック以外の場所のドロップダウンを非表示
+        document.addEventListener("click", (e) => {
+          if (!container.contains(e.target)) {
+            dropdown.classList.remove("active");
+          }
+        });
+
+        // フォーカス時にドロップダウンを表示（既存値がある場合）
+        inputElement.addEventListener("focus", () => {
+          if (inputElement.value) {
+            dropdown.classList.add("active");
+          }
+        });
+      }
+
+      // getSelectedAccountId 用来获取当前行选中的账户ID
+      function getSelectedAccountIdFromInput(inputElement) {
+        return inputElement.dataset.accountId || null;
+      }
+
+      // 建立一个全局函数来获取行中的账户ID
+      window.getAccountIdFromRow = function(row) {
+        const input = row.querySelector(".account-search-input");
+        return input.dataset.accountId || null;
+      };
+
+      // 建立一个全局函数来获取行中的账户文本
+      window.getAccountTextFromRow = function(row) {
+        const input = row.querySelector(".account-search-input");
+        return input.value || "";
+      };
+
+      // ========================================
       // 初期化
-      // -----------------------------
+      // ========================================
       async function init() {
         console.log("🔧 init() 开始...");
         const res = await fetch(`${API}/accounts`);
@@ -566,25 +781,77 @@
       // 検索用科目セレクタ
       // -----------------------------
       function setupSearchAccountSelector() {
-        const select = document.getElementById("searchAccountId");
-        select.innerHTML = '';
+        // 新的可搜索输入框实现
+        const inputElement = document.getElementById("searchAccountInput");
+        if (!inputElement) {
+          console.log("searchAccountInput 不存在");
+          return;
+        }
+        
+        const container = inputElement.closest(".account-search-container");
+        if (!container) return;
+        
+        const dropdown = container.querySelector(".account-dropdown");
 
-        ACCOUNT_GROUPS.forEach((group) => {
-          const optgroup = document.createElement("optgroup");
-          optgroup.label = group.label;
+        inputElement.addEventListener("input", (e) => {
+          const searchText = e.target.value.toLowerCase().trim();
+          if (!searchText) {
+            dropdown.classList.remove("active");
+            inputElement.dataset.accountId = "";
+            return;
+          }
 
-          const groupAccounts = accounts.filter((a) =>
-            group.codes.includes(a.account_code),
-          );
-
-          groupAccounts.forEach((acc) => {
-            const option = document.createElement("option");
-            option.value = acc.account_id;
-            option.textContent = `${acc.account_code} ${acc.account_name}`;
-            optgroup.appendChild(option);
+          const filtered = accounts.filter((acc) => {
+            const code = acc.account_code.toLowerCase();
+            const name = acc.account_name.toLowerCase();
+            return code.includes(searchText) || name.includes(searchText);
           });
 
-          select.appendChild(optgroup);
+          dropdown.innerHTML = "";
+          const all = document.createElement("div");
+          all.className = "account-option";
+          all.innerHTML = ``;
+          all.addEventListener("click", () => {
+            inputElement.value = "";
+            inputElement.dataset.accountId = "";
+            dropdown.classList.remove("active");
+            performSearch();
+          });
+          dropdown.appendChild(all);
+
+          if (filtered.length === 0) {
+            const none = document.createElement("div");
+            none.style.padding = "8px 12px";
+            none.style.color = "#999";
+            none.textContent = "該当する科目がありません";
+            dropdown.appendChild(none);
+          } else {
+            filtered.slice(0, 20).forEach((acc) => {
+              const opt = document.createElement("div");
+              opt.className = "account-option";
+              opt.innerHTML = ``;
+              opt.addEventListener("click", () => {
+                inputElement.value = `${acc.account_code} ${acc.account_name}`;
+                inputElement.dataset.accountId = acc.account_id;
+                dropdown.classList.remove("active");
+                performSearch();
+              });
+              dropdown.appendChild(opt);
+            });
+          }
+          dropdown.classList.add("active");
+        });
+
+        document.addEventListener("click", (e) => {
+          if (!container.contains(e.target)) {
+            dropdown.classList.remove("active");
+          }
+        });
+
+        inputElement.addEventListener("focus", () => {
+          if (inputElement.value) {
+            inputElement.dispatchEvent(new Event("input"));
+          }
         });
       }
 
@@ -671,9 +938,15 @@
 
         tr.innerHTML = `
           
-      
+            
           
            a.account_id === taxInfo.accountId);
+          if (account) {
+            accountInput.value = `${account.account_code} ${account.account_name}`;
+            accountInput.dataset.accountId = account.account_id;
+          }
           if (taxInfo.side === "debit")
             tr.querySelector(".debit").value = taxInfo.amount;
           if (taxInfo.side === "credit")
@@ -718,7 +995,7 @@
           const recalc = () => handleTax(tr);
           const debitInput = tr.querySelector(".debit");
           const creditInput = tr.querySelector(".credit");
-          const accountSelect = tr.querySelector(".account");
+          const accountInput = tr.querySelector(".account-search-input");
 
           debitInput.addEventListener("input", recalc);
           creditInput.addEventListener("input", recalc);
@@ -727,10 +1004,8 @@
           debitInput.addEventListener("blur", updateTotals);
           creditInput.addEventListener("blur", updateTotals);
 
-          // 科目選択時に履歴を保存
-          accountSelect.addEventListener("change", () => {
-            saveAccountToRecent(parseInt(accountSelect.value));
-          });
+          // 科目検索入力の処理
+          setupAccountSearch(accountInput, tr);
 
           tr.querySelector(".taxType").addEventListener("change", recalc);
           tr.querySelector(".taxDirection").addEventListener("change", recalc);
@@ -909,7 +1184,8 @@
           rows.forEach((row) => {
             if (row.classList.contains("tax-row")) return; // 税行は無視
 
-            const accountId = Number(row.querySelector(".account").value);
+            const accountInput = row.querySelector(".account-search-input");
+            const accountId = Number(accountInput.dataset.accountId || 0);
             const debit = Number(
               row.querySelector(".debit").value.replace(/,/g, "") || 0,
             );
@@ -1015,18 +1291,28 @@
 
           alert(`登録完了（ID=${result.journal_entry_id}）`);
 
-          // フォームをクリア
-          document.getElementById("description").value = "";
-          const tbody = document.querySelector("#linesTable tbody");
-          tbody.innerHTML = "";
-          rowSeq = 0;
-          addRow();
+          // 「登録後に明細を保持する」チェックボックスを確認
+          const keepDetails = document.getElementById(
+            "keepDetailsAfterSubmit",
+          ).checked;
 
-          // 借方合計・貸方合計を0にリセット
-          document.getElementById("totalDebit").textContent = "0";
-          document.getElementById("totalCredit").textContent = "0";
-          document.getElementById("balanceStatus").textContent = "";
-          document.getElementById("balanceStatus").style.background = "";
+          if (!keepDetails) {
+            // チェックボックスが未選中の場合、フォームをクリア（従来の挙動）
+            document.getElementById("description").value = "";
+            const tbody = document.querySelector("#linesTable tbody");
+            tbody.innerHTML = "";
+            rowSeq = 0;
+            addRow();
+
+            // 借方合計・貸方合計を0にリセット
+            document.getElementById("totalDebit").textContent = "0";
+            document.getElementById("totalCredit").textContent = "0";
+            document.getElementById("balanceStatus").textContent = "";
+            document.getElementById("balanceStatus").style.background = "";
+          } else {
+            // チェックボックスが選中の場合、何もクリアしない（日付、摘要、明細をすべて保持）
+            // ユーザーは日付だけを修正してから次の仕訳を登録する
+          }
 
           // 仕訳検索を自動実行して最新の登録状況を表示
           searchJournals();
@@ -1447,13 +1733,19 @@
         }
       }
 
-      // 検索結果を表に表示
+      // 搜索函数（在选择搜索科目时被触发）
+      function performSearch() {
+        searchJournals();
+      }
+
+      // 检索结果を表に表示
       async function searchJournals() {
         try {
           const from = document.getElementById("searchFromDate").value;
           const to = document.getElementById("searchToDate").value;
           const key = document.getElementById("searchKeyword").value;
-          const accountId = document.getElementById("searchAccountId").value;
+          const accountInput = document.getElementById("searchAccountInput");
+          const accountId = accountInput ? accountInput.dataset.accountId : "";
           const accountSide =
             document.getElementById("searchAccountSide").value;
           const includeHistory = document.getElementById(
@@ -1525,15 +1817,14 @@
             if (key) {
               conditions.push(`摘要: ${key}`);
             }
-            const accountSelect = document.getElementById("searchAccountId");
-            const accountName =
-              accountSelect.options[accountSelect.selectedIndex]?.text || "";
-            if (accountName && accountName !== "-- すべて --") {
+            const accountInput = document.getElementById("searchAccountInput");
+            const accountName = accountInput ? accountInput.value : "";
+            if (accountName && accountName.trim() !== "") {
               conditions.push(`科目: ${accountName}`);
             }
             const sideSelect = document.getElementById("searchAccountSide");
             const sideName =
-              sideSelect.options[sideSelect.selectedIndex]?.text || "";
+              sideSelect ? sideSelect.options[sideSelect.selectedIndex]?.text : "";
             if (sideName && sideName !== "-- すべて --") {
               conditions.push(`方向: ${sideName}`);
             }
@@ -1696,9 +1987,11 @@
               const tr = addRow();
 
               // 科目を設定
-              const accountSelect = tr.querySelector(".account");
-              if (accountSelect) {
-                accountSelect.value = line.account_id;
+              const accountInput = tr.querySelector(".account-search-input");
+              const account = accounts.find(a => a.account_id === line.account_id);
+              if (accountInput && account) {
+                accountInput.value = `${account.account_code} ${account.account_name}`;
+                accountInput.dataset.accountId = account.account_id;
               }
 
               // 借方・貸方金額を設定（カンマフォーマット付き）
@@ -1835,9 +2128,18 @@
             if (
               conditions.accountId !== undefined &&
               conditions.accountId !== null
-            )
-              document.getElementById("searchAccountId").value =
-                conditions.accountId;
+            ) {
+              const accountInput = document.getElementById("searchAccountInput");
+              if (accountInput && accounts && accounts.length > 0) {
+                const account = accounts.find(
+                  (a) => a.account_id === conditions.accountId,
+                );
+                if (account) {
+                  accountInput.value = `${account.account_code} ${account.account_name}`;
+                  accountInput.dataset.accountId = account.account_id;
+                }
+              }
+            }
             if (
               conditions.accountSide !== undefined &&
               conditions.accountSide !== null
diff --git a/frontend/js/api.js b/frontend/js/api.js
index 9b49c56..fe19be3 100644
--- a/frontend/js/api.js
+++ b/frontend/js/api.js
@@ -4,10 +4,20 @@ async function apiGet(path, params = {}) {
   const query = new URLSearchParams(params).toString();
   const url = `${API_BASE}${path}?${query}`;
 
+  console.log(`📡 API GET: ${url}`);
+
   const res = await fetch(url);
+
+  console.log(`📊 Response status: ${res.status}`);
+
   if (!res.ok) {
     const data = await res.json();
+    console.error(`❌ API Error:`, data);
     throw new Error(data.detail || "APIエラー");
   }
-  return res.json();
+
+  const jsonData = await res.json();
+  console.log(`✅ API Response:`, jsonData);
+
+  return jsonData;
 }
diff --git a/frontend/js/opening_balance.js b/frontend/js/opening_balance.js
index 02b980c..af5ca50 100644
--- a/frontend/js/opening_balance.js
+++ b/frontend/js/opening_balance.js
@@ -1,15 +1,22 @@
 let accounts = [];
 let retainedEarnings = null;
 let isLocked = false;
+let isDataLoaded = false; // ★ データ読込済みフラグ（保存時の検証用）
 
-// 科目グループ定義（小計付き）
+// 科目グループ定義（小計付き）- 試算表と同じ順序
 const GROUPS = [
   {
     key: "asset",
     label: "資産",
     subGroups: [
-      { label: "現金・預金合計", codes: ["101", "102", "103", "104"] },
-      { label: "売上債権合計", codes: ["201"] },
+      { label: "現金・預金合計", codes: ["101", "102", "103", "104", "105"] },
+      { label: "売上債権合計", codes: ["201", "202"] },
+      { label: "有価証券合計", codes: ["301"] },
+      { label: "棚卸資産合計", codes: ["210"] },
+      {
+        label: "他流動資産合計",
+        codes: ["203", "204", "205", "206", "207", "208"],
+      },
       {
         label: "流動資産合計",
         codes: [
@@ -17,14 +24,25 @@ const GROUPS = [
           "102",
           "103",
           "104",
+          "105",
           "201",
           "202",
           "203",
           "204",
           "205",
           "206",
+          "207",
+          "208",
+          "210",
+          "301",
         ],
       },
+      {
+        label: "有形固定資産合計",
+        codes: ["401", "402", "403", "404", "405", "406", "407"],
+      },
+      { label: "無形固定資産合計", codes: ["408"] },
+      { label: "投資その他の資産合計", codes: ["301", "410"] },
       {
         label: "固定資産合計",
         codes: [
@@ -40,6 +58,35 @@ const GROUPS = [
           "410",
         ],
       },
+      {
+        label: "資産合計",
+        codes: [
+          "101",
+          "102",
+          "103",
+          "104",
+          "105",
+          "201",
+          "202",
+          "203",
+          "204",
+          "205",
+          "206",
+          "207",
+          "208",
+          "210",
+          "301",
+          "401",
+          "402",
+          "403",
+          "404",
+          "405",
+          "406",
+          "407",
+          "408",
+          "410",
+        ],
+      },
     ],
   },
   {
@@ -52,13 +99,17 @@ const GROUPS = [
         codes: ["501", "502", "503", "504", "505", "506", "507", "508"],
       },
       { label: "固定負債合計", codes: ["509"] },
+      {
+        label: "負債合計",
+        codes: ["501", "502", "503", "504", "505", "506", "507", "508", "509"],
+      },
     ],
   },
   {
     key: "equity",
     label: "純資産",
     subGroups: [
-      { label: "株主資本合計", codes: ["601", "602"] },
+      { label: "資本金合計", codes: ["601"] },
       { label: "純資産合計", codes: ["601", "602"] },
     ],
   },
@@ -163,102 +214,67 @@ function updateSubtotalRows() {
 async function loadOpeningBalances() {
   const year = document.getElementById("fiscalYear").value;
 
-  const data = await apiGet("/opening-balances", { fiscal_year: year });
+  console.log(`🔄 Loading opening balances for year: ${year}`);
 
-  accounts = data;
-  retainedEarnings = accounts.find(
-    (a) => a.account_name === "繰越利益剰余金" || a.account_name === "繰越利益",
-  );
+  try {
+    const data = await apiGet("/opening-balances", { fiscal_year: year });
 
-  const tbody = document.querySelector("#balanceTable tbody");
-  tbody.innerHTML = "";
+    console.log(`✓ Received data:`, data);
+    console.log(`✓ Total accounts: ${data.length}`);
 
-  GROUPS.forEach((group) => {
-    // 分组标题行
-    const headerTr = document.createElement("tr");
-    headerTr.innerHTML = `
-    
-      ${group.label}
-    
-  `;
-    tbody.appendChild(headerTr);
+    accounts = data;
+    retainedEarnings = accounts.find(
+      (a) =>
+        a.account_name === "繰越利益剰余金" || a.account_name === "繰越利益",
+    );
 
-    const groupAccounts = accounts.filter((a) => a.account_type === group.key);
+    const tbody = document.querySelector("#balanceTable tbody");
+    console.log(`📌 tbody element:`, tbody);
 
-    groupAccounts.forEach((a, idx) => {
-      const i = accounts.indexOf(a);
+    tbody.innerHTML = "";
+
+    // シンプルに全科目を表示（グループ分けは後で）
+    console.log(`🔄 Starting to render ${data.length} accounts...`);
+
+    accounts.forEach((a, idx) => {
       const isRetained =
         a.account_name === "繰越利益剰余金" || a.account_name === "繰越利益";
+
       const tr = document.createElement("tr");
-
       tr.innerHTML = `
-      ${a.account_code}
-      ${a.account_name}
-      
-        
-      
-      
-        
-      
-    `;
-
+        ${a.account_code}
+        ${a.account_name}
+        
+          
+        
+        
+          
+        
+      `;
       tbody.appendChild(tr);
-
-      // 小計行の追加
-      group.subGroups.forEach((subGroup) => {
-        const isLastInSubGroup =
-          subGroup.codes.includes(a.account_code) &&
-          !groupAccounts
-            .slice(idx + 1)
-            .some((nextAcc) => subGroup.codes.includes(nextAcc.account_code));
-
-        if (isLastInSubGroup) {
-          const subGroupTotal = accounts
-            .filter((acc) => subGroup.codes.includes(acc.account_code))
-            .reduce(
-              (sum, acc) => ({
-                debit: sum.debit + Number(acc.opening_debit || 0),
-                credit: sum.credit + Number(acc.opening_credit || 0),
-              }),
-              { debit: 0, credit: 0 },
-            );
-
-          const totalTr = document.createElement("tr");
-          totalTr.style.backgroundColor = "#d0d0d0";
-          totalTr.style.fontWeight = "bold";
-          totalTr.innerHTML = `
-            
-            ${subGroup.label}
-            ${formatNumber(subGroupTotal.debit)}
-            ${formatNumber(subGroupTotal.credit)}
-          `;
-          tbody.appendChild(totalTr);
-        }
-      });
-    });
-  });
-
-  // 年度锁定チェック
-  fetch(`/opening-balances/lock-status?fiscal_year=${year}`)
-    .then((res) => res.json())
-    .then((data) => {
-      isLocked = data.is_locked;
-      document.querySelector(
-        "button[onclick='saveOpeningBalances()']",
-      ).disabled = isLocked;
-      if (isLocked) {
-        alert("この会計年度の期首残高は確定されています。");
-      }
     });
 
-  recalcTotals();
+    console.log(`✅ Table rendered!`, tbody.innerHTML.substring(0, 100));
+
+    isDataLoaded = true; // ★ データ読込済みフラグを設定
+    recalcTotals();
+  } catch (e) {
+    console.error("❌ Error loading opening balances:", e);
+    alert(`読込エラー: ${e.message}`);
+  }
 }
 
 async function saveOpeningBalances() {
+  // ★ 重要：データを読込まずに保存するのを防止
+  if (!isDataLoaded) {
+    alert("先に「読込」ボタンで期首残高を読み込んでください。");
+    return;
+  }
+
   if (isLocked) {
     alert("この会計年度の期首残高は確定されているため、保存できません。");
     return;
@@ -279,6 +295,12 @@ async function saveOpeningBalances() {
       credit: Number(a.opening_credit || 0),
     }));
 
+  // ★ 重要：データが全て0の場合、保存を拒否
+  if (balances.length === 0) {
+    alert("全科目の残高が0です。期首残高データを入力してください。");
+    return;
+  }
+
   try {
     await fetch(`/opening-balances`, {
       method: "POST",
@@ -295,6 +317,8 @@ async function saveOpeningBalances() {
     });
 
     alert("期首残高を保存しました");
+    // メインメニューに移動
+    location.href = "index.html";
   } catch (e) {
     alert(e.message);
   }
diff --git a/frontend/js/trial-balance.js b/frontend/js/trial-balance.js
index 4d8bca7..39b9674 100644
--- a/frontend/js/trial-balance.js
+++ b/frontend/js/trial-balance.js
@@ -99,6 +99,11 @@ function initTrialBalance() {
             tr.classList.add("total-row");
           }
 
+          // indent フラグに基づくクラス追加
+          if (row.indent) {
+            tr.classList.add("indent-row");
+          }
+
           const ratio = row.ratio ?? "0.00";
 
           tr.innerHTML = `
diff --git a/frontend/opening_balance.html b/frontend/opening_balance.html
index 41f4b0d..443b719 100644
--- a/frontend/opening_balance.html
+++ b/frontend/opening_balance.html
@@ -39,10 +39,23 @@
 
     

 
-    
     
+    
 
     
diff --git a/frontend/trial-balance.html b/frontend/trial-balance.html
index 18a0643..40cd39e 100644
--- a/frontend/trial-balance.html
+++ b/frontend/trial-balance.html
@@ -88,6 +88,9 @@
         font-weight: bold;
         border-top: 2px solid #666;
       }
+      tr.indent-row td:nth-child(2) {
+        padding-left: 40px !important;
+      }
       tfoot td {
         font-weight: bold;
         background: #e0e0e0;
diff --git a/list_accounts.py b/list_accounts.py
new file mode 100644
index 0000000..379a537
--- /dev/null
+++ b/list_accounts.py
@@ -0,0 +1,10 @@
+#!/usr/bin/env python3
+import psycopg
+
+conn = psycopg.connect('host=localhost user=postgres password=postgres dbname=accounting')
+cur = conn.cursor()
+cur.execute('SELECT account_code, account_name FROM accounts WHERE is_active=true ORDER BY account_code')
+for row in cur.fetchall():
+    print(f'{row[0]:3s} {row[1]}')
+cur.close()
+conn.close()
diff --git a/verify_bank_balance.py b/verify_bank_balance.py
new file mode 100644
index 0000000..3fb833d
--- /dev/null
+++ b/verify_bank_balance.py
@@ -0,0 +1,108 @@
+import psycopg2
+
+conn = psycopg2.connect(
+    host="192.168.0.61",
+    port=55432,
+    database="njts_acct",
+    user="njts_app",
+    password="njts_app2025"
+)
+
+cur = conn.cursor()
+
+print("=" * 160)
+print("【普通預金の詳細確認】")
+print("=" * 160)
+
+# 查询普通預金是否有遗漏删除的is_latest=false的记录
+cur.execute("""
+    SELECT 
+        COUNT(*) as total_count,
+        SUM(CASE WHEN je.is_deleted = false AND je.is_latest = true THEN 1 ELSE 0 END) as latest_count,
+        SUM(CASE WHEN je.is_deleted = false AND je.is_latest = false THEN 1 ELSE 0 END) as old_version_count,
+        SUM(CASE WHEN je.is_deleted = true THEN 1 ELSE 0 END) as deleted_count
+    FROM journal_lines jl
+    INNER JOIN journal_entries je ON jl.journal_entry_id = je.journal_entry_id
+    WHERE jl.account_id = 2  -- 普通預金
+""")
+
+total, latest, old_ver, deleted = cur.fetchone()
+print(f"\n普通預金の仕訳カウント:")
+print(f"  全体: {total}")
+print(f"  最新版（is_latest=true）: {latest}")
+print(f"  古い版（is_deleted=false, is_latest=false）: {old_ver}")
+print(f"  削除済み（is_deleted=true）: {deleted}")
+
+# 查询普通預金的各种状态的余额
+cur.execute("""
+    SELECT 
+        je.is_latest,
+        je.is_deleted,
+        COUNT(*) as cnt,
+        COALESCE(SUM(jl.debit), 0) as total_debit,
+        COALESCE(SUM(jl.credit), 0) as total_credit,
+        COALESCE(SUM(jl.debit), 0) - COALESCE(SUM(jl.credit), 0) as balance
+    FROM journal_lines jl
+    INNER JOIN journal_entries je ON jl.journal_entry_id = je.journal_entry_id
+    WHERE jl.account_id = 2
+    GROUP BY je.is_latest, je.is_deleted
+    ORDER BY je.is_deleted, je.is_latest
+""")
+
+print(f"\n普通預金の状態別残高:")
+print()
+
+total_all = 0
+for is_latest, is_deleted, cnt, debit, credit, balance in cur.fetchall():
+    status = f"is_latest={is_latest}, is_deleted={is_deleted}"
+    print(f"  {status:35} | 件数={cnt:3} | 借={debit:>12,.0f}  貸={credit:>12,.0f} | 残高={balance:>12,.0f}円")
+    total_all += balance
+
+print(f"\n全て合計: {total_all:>15,.0f}円")
+
+# 查询只计算最新版本和非删除的
+cur.execute("""
+    SELECT 
+        COALESCE(SUM(COALESCE(jl.debit, 0) - COALESCE(jl.credit, 0)), 0)
+    FROM journal_lines jl
+    INNER JOIN journal_entries je ON jl.journal_entry_id = je.journal_entry_id
+    WHERE jl.account_id = 2
+    AND je.is_deleted = false
+    AND je.is_latest = true
+""")
+
+valid_balance = cur.fetchone()[0]
+print(f"有効な残高（is_deleted=false, is_latest=true）: {valid_balance:>15,.0f}円")
+
+# 比对
+print("\n" + "=" * 160)
+print("【理想的な月別普通預金期末残高】")
+print("=" * 160)
+
+cur.execute("""
+    SELECT 
+        EXTRACT(YEAR FROM je.entry_date)::INT as year,
+        EXTRACT(MONTH FROM je.entry_date)::INT as month,
+        CASE 
+            WHEN EXTRACT(MONTH FROM je.entry_date) >= 6 
+            THEN EXTRACT(YEAR FROM je.entry_date)
+            ELSE EXTRACT(YEAR FROM je.entry_date) - 1
+        END as fiscal_year,
+        COALESCE(SUM(COALESCE(jl.debit, 0) - COALESCE(jl.credit, 0)), 0) as balance
+    FROM journal_lines jl
+    INNER JOIN journal_entries je ON jl.journal_entry_id = je.journal_entry_id
+    WHERE jl.account_id = 2
+    AND je.is_deleted = false
+    AND je.is_latest = true
+    AND EXTRACT(YEAR FROM je.entry_date) = 2025
+    GROUP BY fiscal_year, year, month
+    ORDER BY month
+""")
+
+results = cur.fetchall()
+print()
+for year, month, fy, balance in results:
+    print(f"  {year}年{month:2}月：{balance:>15,.0f}円")
+
+cur.close()
+conn.close()
diff --git a/verify_opening_balances_table.py b/verify_opening_balances_table.py
new file mode 100644
index 0000000..86e0f58
--- /dev/null
+++ b/verify_opening_balances_table.py
@@ -0,0 +1,72 @@
+#!/usr/bin/env python3
+"""opening_balances テーブルのデータ確認スクリプト"""
+import psycopg
+
+print("="*60)
+print("【opening_balances テーブルデータ確認】")
+print("="*60)
+
+try:
+    conn = psycopg.connect('host=localhost user=postgres password=postgres dbname=accounting')
+    cur = conn.cursor()
+    
+    # 1. テーブル自体の存在確認
+    cur.execute("""
+        SELECT EXISTS (
+            SELECT 1 FROM information_schema.tables 
+            WHERE table_name = 'opening_balances'
+        )
+    """)
+    table_exists = cur.fetchone()[0]
+    print(f"\n1️⃣  opening_balances テーブルの存在: {'✓ 存在' if table_exists else '❌ 存在しない'}")
+    
+    if not table_exists:
+        print("   → テーブルを作成する必要があります")
+        cur.close()
+        conn.close()
+        exit(1)
+    
+    # 2. 全行数
+    cur.execute("SELECT COUNT(*) FROM opening_balances")
+    total_count = cur.fetchone()[0]
+    print(f"\n2️⃣  全体の行数: {total_count}")
+    
+    if total_count == 0:
+        print("   ⚠️  opening_balances テーブルは空です")
+    else:
+        # 3. 年度別統計
+        cur.execute("""
+            SELECT fiscal_year, COUNT(*) as cnt 
+            FROM opening_balances 
+            GROUP BY fiscal_year 
+            ORDER BY fiscal_year DESC
+        """)
+        print(f"\n3️⃣  年度別件数:")
+        for row in cur.fetchall():
+            print(f"   - {row[0]}年度: {row[1]}件")
+        
+        # 4. 2025年度のデータ最初の5件
+        print(f"\n4️⃣  2025年度のサンプルデータ（最初の5件）:")
+        cur.execute("""
+            SELECT a.account_code, a.account_name, o.opening_debit, o.opening_credit
+            FROM opening_balances o
+            JOIN accounts a ON a.account_id = o.account_id
+            WHERE o.fiscal_year = 2025
+            LIMIT 5
+        """)
+        rows = cur.fetchall()
+        if rows:
+            for row in rows:
+                print(f"   {row[0]:3s} {row[1]:20s} 借方:{row[2]:>12} 貸方:{row[3]:>12}")
+        else:
+            print("   → 2025年度のデータがありません")
+    
+    cur.close()
+    conn.close()
+    
+    print("\n" + "="*60)
+    
+except Exception as e:
+    print(f"\n❌ エラー: {e}")
+    import traceback
+    traceback.print_exc()