修正

analyze_debit_hedge.py

@@ -0,0 +1,80 @@
+#!/usr/bin/env python
+# -*- coding: utf-8 -*-
+
+import os
+import sys
+sys.path.insert(0, 'backend')
+
+os.environ['DB_HOST'] = '192.168.0.61'
+os.environ['DB_NAME'] = 'njts_acct'
+os.environ['DB_USER'] = 'njts_app'
+os.environ['DB_PASSWORD'] = 'njts_app2025'
+os.environ['DB_PORT'] = '55432'
+
+from app.core.database import get_connection
+
+with get_connection() as conn:
+    with conn.cursor() as cur:
+        # 获取account_id
+        cur.execute("SELECT account_id FROM accounts WHERE account_code = '701'")
+        aid = cur.fetchone()['account_id']
+        
+        print('\n【 關於1,400,000的借方是否應該對冲 】\n')
+        
+        print('被包含的借方交易：\n')
+        cur.execute("""
+            SELECT 
+              j.journal_entry_id,
+              j.entry_date,
+              j.description,
+              l.debit,
+              j.parent_entry_id,
+              (SELECT COUNT(*) FROM journal_entries child WHERE child.parent_entry_id = j.journal_entry_id) as has_child
+            FROM journal_lines l
+            JOIN journal_entries j
+                ON j.journal_entry_id = l.journal_entry_id
+            LEFT JOIN journal_entries child
+                ON child.parent_entry_id = j.journal_entry_id
+            WHERE l.account_id = %s
+              AND j.entry_date BETWEEN '2025-06-01' AND '2025-06-30'
+              AND j.is_deleted = false
+              AND child.journal_entry_id IS NULL
+              AND l.debit > 0
+            ORDER BY j.journal_entry_id
+        """, (aid,))
+        
+        debit_entries = cur.fetchall()
+        for row in debit_entries:
+            parent_str = f"Parent=#{row['parent_entry_id']}" if row['parent_entry_id'] else "Parent=None"
+            print(f"Entry#{row['journal_entry_id']}: {row['debit']:>10} {parent_str:<12} {row['description'][:45]}")
+        
+        print('\n【 分析 】\n')
+        
+        # 查找對應的貳方（原始交易）
+        print('对于Entry#373 (借1,400,000)：')
+        print('  - Parent: Entry#372')
+        print('  - Entry#372 Parent: Entry#360')  
+        print('  - Entry#360 Parent: Entry#357')
+        print('  - Entry#357: 貳1,400,000 ← 這是對應的原始交易\n')
+        
+        print('修正链条流程：')
+        print('  1) Entry#357 (貳1.4M) - 原始業務被取消')
+        print('  2) Entry#360 (借1.4M) - 取消交易')
+        print('  3) Entry#372 (貳1.4M) - 逆仕訳（對沖borrowed #360）')
+        print('  4) Entry#373 (借1.4M) - 修正款（收分回平衡）\n')
+        
+        print('根據修正邏輯：')
+        print('  - Entry#357 被過濾（有子）')
+        print('  - Entry#360 被過濾（有子）')
+        print('  - Entry#372 被過濾（有子）')
+        print('  - Entry#373 被保留（無子）← 最終結果：借1.4M\n')
+        
+        print('問題：')
+        print('  這1.4M的借方是修正鏈最後的「平衡」交易')
+        print('  它本身對應的是原始貸方的對沖')
+        print('  按修正邏輯，似乎正確\n')
+        
+        print('可能的情況：')
+        print('  1) 如果「對冲」意味著完全抵消，Entry#373可能不應該被計入')
+        print('  2) 或者這是正確的，因為最後有修正交易調整')
+        print('  3) 需要確認業務邏輯')