desktop修正

2025-12-14 23:54:48 +09:00
parent f9f5eec35e
commit 74dcb88fe6
25 changed files with 1068 additions and 157 deletions
--- a/backend/app/modules/trial_balance/router.py
+++ b/backend/app/modules/trial_balance/router.py
@@ -2,6 +2,7 @@ from fastapi import APIRouter, HTTPException, Query
 from decimal import Decimal
 from typing import Dict, Any, List
 from app.core.database import get_connection
+from app.modules.trial_balance.service import fetch_trial_balance

 router = APIRouter(prefix="/trial-balance", tags=["試算表"])

@@ -10,12 +11,23 @@ def D(x) -> Decimal:

@router.get("", summary="試算表（全科目）")
 def get_trial_balance(
+    fiscal_year: int = Query(..., description="会計年度（例: 2025）"),
    date_from: str = Query(..., description="YYYY-MM-DD"),
    date_to: str = Query(..., description="YYYY-MM-DD"),
 ):
    if date_from > date_to:
        raise HTTPException(status_code=400, detail="期間指定が不正です。")

+    result = fetch_trial_balance(date_from, date_to)
+
+    return {
+        "period": {
+            "from": date_from,
+            "to": date_to
+        },
+        **result
+    }
+
    with get_connection() as conn, conn.cursor() as cur:

        # 全科目取得
@@ -37,15 +49,18 @@ def get_trial_balance(
        for acc in accounts:
            aid = acc["account_id"]

-            # 期首残高
+            # 期首残高（opening_balances）
            cur.execute("""
-                SELECT COALESCE(SUM(l.debit - l.credit), 0) AS opening
-                  FROM journal_lines l
-                  JOIN journal_entries j ON j.journal_id = l.journal_id
-                 WHERE l.account_id = %s
-                   AND j.journal_date < %s
-            """, (aid, date_from))
-            opening = D(cur.fetchone()["opening"])
+                SELECT
+                    COALESCE(opening_debit, 0) - COALESCE(opening_credit, 0) AS opening
+                FROM opening_balances
+                WHERE fiscal_year = %s
+                AND account_id = %s
+            """, (fiscal_year, aid))
+
+            row = cur.fetchone()
+            opening = D(row["opening"]) if row else D(0)
+

            # 当期
            cur.execute("""
--- a/backend/app/modules/trial_balance/service.py
+++ b/backend/app/modules/trial_balance/service.py
@@ -0,0 +1,81 @@
+# backend/app/modules/trial_balance/service.py
+from decimal import Decimal
+from typing import Dict, Any, List
+from app.core.database import get_connection
+
+def D(x) -> Decimal:
+    return Decimal(str(x or 0))
+
+def fetch_trial_balance(date_from: str, date_to: str):
+
+    with get_connection() as conn, conn.cursor() as cur:
+
+        cur.execute("""
+            SELECT account_id, account_code, account_name, account_type
+              FROM accounts
+             WHERE is_active = true
+             ORDER BY account_code
+        """)
+        accounts = cur.fetchall()
+
+        result_accounts: List[Dict[str, Any]] = []
+
+        total_opening = Decimal("0")
+        total_debit = Decimal("0")
+        total_credit = Decimal("0")
+        total_closing = Decimal("0")
+
+        for acc in accounts:
+            aid = acc["account_id"]
+
+            # 期首
+            cur.execute("""
+                SELECT COALESCE(SUM(l.debit - l.credit), 0) AS opening
+                  FROM journal_lines l
+                  JOIN journal_entries j ON j.journal_id = l.journal_id
+                 WHERE l.account_id = %s
+                   AND j.journal_date < %s
+            """, (aid, date_from))
+            opening = D(cur.fetchone()["opening"])
+
+            # 当期
+            cur.execute("""
+                SELECT
+                    COALESCE(SUM(l.debit), 0) AS debit,
+                    COALESCE(SUM(l.credit), 0) AS credit
+                  FROM journal_lines l
+                  JOIN journal_entries j ON j.journal_id = l.journal_id
+                 WHERE l.account_id = %s
+                   AND j.journal_date BETWEEN %s AND %s
+            """, (aid, date_from, date_to))
+            row = cur.fetchone()
+            debit = D(row["debit"])
+            credit = D(row["credit"])
+
+            closing = opening + debit - credit
+
+            total_opening += opening
+            total_debit += debit
+            total_credit += credit
+            total_closing += closing
+
+            result_accounts.append({
+                "account_id": aid,
+                "account_code": acc["account_code"],
+                "account_name": acc["account_name"],
+                "account_type": acc["account_type"],
+                "opening_balance": str(opening),
+                "debit": str(debit),
+                "credit": str(credit),
+                "closing_balance": str(closing),
+            })
+
+    return {
+        "totals": {
+            "opening_balance": str(total_opening),
+            "debit": str(total_debit),
+            "credit": str(total_credit),
+            "closing_balance": str(total_closing)
+        },
+        "accounts": result_accounts
+    }
--- a/backend/app/modules/trial_balance/sql.py
+++ b/backend/app/modules/trial_balance/sql.py
@@ -0,0 +1,84 @@
+# backend/app/modules/trial_balance/sql.py
+
+TRIAL_BALANCE_SQL = """
+WITH accounts_base AS (
+    SELECT
+        a.account_id,
+        a.account_code,
+        a.account_name,
+        a.account_type
+    FROM accounts a
+    WHERE a.is_active = true
+),
+
+opening AS (
+    SELECT
+        jl.account_id,
+        SUM(jl.debit)  AS opening_debit,
+        SUM(jl.credit) AS opening_credit
+    FROM journal_entries je
+    JOIN journal_lines jl ON jl.journal_id = je.journal_id
+    WHERE je.description = '前期残高'
+      AND je.journal_date = %(start_date)s
+    GROUP BY jl.account_id
+),
+
+period AS (
+    SELECT
+        jl.account_id,
+        SUM(jl.debit)  AS period_debit,
+        SUM(jl.credit) AS period_credit
+    FROM journal_entries je
+    JOIN journal_lines jl ON jl.journal_id = je.journal_id
+    WHERE je.journal_date BETWEEN %(start_date)s AND %(end_date)s
+      AND je.description <> '前期残高'
+    GROUP BY jl.account_id
+)
+
+SELECT
+    a.account_code,
+    a.account_name,
+    a.account_type,
+
+    COALESCE(o.opening_debit, 0)  AS opening_debit,
+    COALESCE(o.opening_credit, 0) AS opening_credit,
+    COALESCE(p.period_debit, 0)   AS period_debit,
+    COALESCE(p.period_credit, 0)  AS period_credit,
+
+    CASE
+        WHEN (
+            COALESCE(o.opening_debit, 0)
+          - COALESCE(o.opening_credit, 0)
+          + COALESCE(p.period_debit, 0)
+          - COALESCE(p.period_credit, 0)
+        ) > 0
+        THEN (
+            COALESCE(o.opening_debit, 0)
+          - COALESCE(o.opening_credit, 0)
+          + COALESCE(p.period_debit, 0)
+          - COALESCE(p.period_credit, 0)
+        )
+        ELSE 0
+    END AS closing_debit,
+
+    CASE
+        WHEN (
+            COALESCE(o.opening_debit, 0)
+          - COALESCE(o.opening_credit, 0)
+          + COALESCE(p.period_debit, 0)
+          - COALESCE(p.period_credit, 0)
+        ) < 0
+        THEN ABS(
+            COALESCE(o.opening_debit, 0)
+          - COALESCE(o.opening_credit, 0)
+          + COALESCE(p.period_debit, 0)
+          - COALESCE(p.period_credit, 0)
+        )
+        ELSE 0
+    END AS closing_credit
+
+FROM accounts_base a
+LEFT JOIN opening o ON o.account_id = a.account_id
+LEFT JOIN period  p ON p.account_id = a.account_id
+ORDER BY a.account_code;
+"""