修正

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()