desktop修正

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;
+"""