修正

backend/app/main.py

@@ -4,13 +4,15 @@ load_dotenv()
 from fastapi import FastAPI, Request
 from fastapi.responses import JSONResponse
 from pydantic import ValidationError
+from fastapi.middleware.cors import CORSMiddleware
+
 
 # FastAPI アプリケーション作成
 app = FastAPI(
     title="日本小規模企業向け会計システム"
 )
 
-from fastapi.middleware.cors import CORSMiddleware
+
 
 app.add_middleware(
     CORSMiddleware,
@@ -64,5 +66,7 @@ app.include_router(opening_balance_lock_router)
 from app.routers import journal_entries
 app.include_router(journal_entries.router)
 
+from app.routers import month_locks
+app.include_router(month_locks.router)
 
 

backend/app/modules/trial_balance/router.py

@@ -1,109 +1,29 @@
 from fastapi import APIRouter, HTTPException, Query
 from decimal import Decimal
-from typing import Dict, Any, List
-from app.core.database import get_connection
+from typing import Dict, Any, List, Optional
 from app.modules.trial_balance.service import fetch_trial_balance
 
 router = APIRouter(prefix="/trial-balance", tags=["試算表"])
 
-def D(x) -> Decimal:
-    return Decimal(str(x or 0))
-
 @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"),
+    fiscal_year: Optional[int] = Query(None, description="会計年度（例: 2025）"),
+    date_from: Optional[str] = Query(None, description="YYYY-MM-DD"),
+    date_to: Optional[str] = Query(None, description="YYYY-MM-DD"),
 ):
+    print("trial-balance NEW VERSION (optional params)")
+
+    # 👉 没传参数时，给默认值（开发期非常推荐）
+    if fiscal_year is None:
+        fiscal_year = 2025
+    if date_from is None:
+        date_from = "2025-01-01"
+    if date_to is None:
+        date_to = "2025-12-31"
+
     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
-        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"]
-
-            # 期首残高（opening_balances）
-            cur.execute("""
-                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("""
-                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 {
-        "period": {
-            "from": date_from,
-            "to": date_to
-        },
-        "totals": {
-            "opening_balance": str(total_opening),
-            "debit": str(total_debit),
-            "credit": str(total_credit),
-            "closing_balance": str(total_closing)
-        },
-        "accounts": result_accounts
-    }
+    return result

backend/app/modules/trial_balance/service.py

@@ -33,6 +33,7 @@ def fetch_trial_balance(date_from: str, date_to: str):
                 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
+                   AND j.is_deleted = false
                  WHERE l.account_id = %s
                    AND j.journal_date < %s
             """, (aid, date_from))
@@ -45,6 +46,7 @@ def fetch_trial_balance(date_from: str, date_to: str):
                     COALESCE(SUM(l.credit), 0) AS credit
                   FROM journal_lines l
                   JOIN journal_entries j ON j.journal_id = l.journal_id
+                   AND j.is_deleted = false
                  WHERE l.account_id = %s
                    AND j.journal_date BETWEEN %s AND %s
             """, (aid, date_from, date_to))

backend/app/routers/journal_entries.py

@@ -19,24 +19,69 @@ class JournalEntryRequest(BaseModel):
     description: str
     lines: List[JournalLine]
 
+class JournalEntryUpdateRequest(BaseModel):
+    description: str
+    lines: List[JournalLine]
+    updated_reason: str
 
-@router.post("")
+
+class JournalEntryDeleteRequest(BaseModel):
+    deleted_reason: str
+
+@router.post("", summary="仕訳登録")
 def create_journal_entry(req: JournalEntryRequest):
+
+    from app.utils.month_lock import is_month_locked
+
+    if is_month_locked(req.entry_date):
+        raise HTTPException(
+            status_code=400,
+            detail="该月份已锁定，不能新增仕訳"
+        )
+
+    if not req.lines:
+        raise HTTPException(status_code=400, detail="仕訳明細不能为空")
+
+    # （可选）简单的借贷平衡校验
+    total_debit = sum(l.debit for l in req.lines)
+    total_credit = sum(l.credit for l in req.lines)
+    if total_debit != total_credit:
+        raise HTTPException(status_code=400, detail="借方和贷方不平衡")
+
+    fiscal_year = req.entry_date.year
+
     with get_connection() as conn:
         with conn.cursor() as cur:
             # 仕訳ヘッダ
             cur.execute("""
-                INSERT INTO journal_entries (entry_date, description)
-                VALUES (%s, %s)
-                RETURNING id
-            """, (req.entry_date, req.description))
-            entry_id = cur.fetchone()[0]
+                INSERT INTO journal_entries (
+                    journal_date,
+                    description,
+                    fiscal_year,
+                    version,
+                    is_deleted,
+                    created_by
+                )
+                VALUES (%s, %s, %s, 1, false, %s)
+                RETURNING journal_id
+            """, (
+                req.entry_date,
+                req.description,
+                fiscal_year,
+                "system"   # 以后可以换成登录用户
+            ))
+
+            entry_id = cur.fetchone()["journal_id"]
 
             # 明細
             for line in req.lines:
                 cur.execute("""
-                    INSERT INTO journal_lines
-                      (journal_entry_id, account_id, debit, credit)
+                    INSERT INTO journal_lines (
+                        journal_id,
+                        account_id,
+                        debit,
+                        credit
+                    )
                     VALUES (%s, %s, %s, %s)
                 """, (
                     entry_id,
@@ -47,4 +92,121 @@ def create_journal_entry(req: JournalEntryRequest):
 
         conn.commit()
 
-    return {"status": "ok", "journal_entry_id": entry_id}
+    return {
+        "status": "ok",
+        "journal_entry_id": entry_id
+    }
+
+
+@router.put("/{journal_id}")
+def update_journal_entry(journal_id: int, req: JournalEntryUpdateRequest):
+    from app.utils.month_lock import is_month_locked
+
+    with get_connection() as conn:
+        with conn.cursor() as cur:
+
+            # ① 取得现有仕訳
+            cur.execute("""
+                SELECT journal_date, is_deleted, version
+                  FROM journal_entries
+                 WHERE journal_id = %s
+            """, (journal_id,))
+            row = cur.fetchone()
+
+            if not row:
+                raise HTTPException(status_code=404, detail="仕訳が存在しません")
+
+            if row["is_deleted"]:
+                raise HTTPException(status_code=400, detail="削除済み仕訳は更新できません")
+
+            journal_date = row["journal_date"]
+
+            # 借贷平衡校验（update）
+            total_debit = sum(l.debit for l in req.lines)
+            total_credit = sum(l.credit for l in req.lines)
+
+            if total_debit != total_credit:
+                raise HTTPException(status_code=400, detail="借方和贷方不平衡")
+
+
+            # ② 月次锁定检查
+            if is_month_locked(journal_date):
+                raise HTTPException(status_code=400, detail="该月份已锁定，不能修改仕訳")
+
+            # ③ 更新 header
+            cur.execute("""
+                UPDATE journal_entries
+                   SET description = %s,
+                       version = version + 1,
+                       updated_at = NOW(),
+                       updated_reason = %s
+                 WHERE journal_id = %s
+            """, (
+                req.description,
+                req.updated_reason,
+                journal_id
+            ))
+
+            # ④ 删除原有明细（物理删除，OK）
+            cur.execute("""
+                DELETE FROM journal_lines
+                 WHERE journal_id = %s
+            """, (journal_id,))
+
+            # ⑤ 插入新明细
+            for line in req.lines:
+                cur.execute("""
+                    INSERT INTO journal_lines (
+                        journal_id,
+                        account_id,
+                        debit,
+                        credit
+                    ) VALUES (%s, %s, %s, %s)
+                """, (
+                    journal_id,
+                    line.account_id,
+                    line.debit,
+                    line.credit
+                ))
+
+        conn.commit()
+
+    return {
+        "status": "ok",
+        "journal_id": journal_id,
+        "message": "仕訳を更新しました"
+    }
+
+
+
+@router.delete("/{journal_id}", summary="仕訳删除（软删除）")
+def delete_journal_entry(journal_id: int, req: JournalEntryDeleteRequest):
+
+    with get_connection() as conn:
+        with conn.cursor() as cur:
+            cur.execute("""
+                UPDATE journal_entries
+                   SET is_deleted = true,
+                       deleted_at = NOW(),
+                       deleted_reason = %s
+                 WHERE journal_id = %s
+                   AND is_deleted = false
+                RETURNING journal_id
+            """, (
+                req.deleted_reason,
+                journal_id
+            ))
+
+            row = cur.fetchone()
+            if not row:
+                raise HTTPException(
+                    status_code=404,
+                    detail="仕訳不存在，或已被删除"
+                )
+
+        conn.commit()
+
+    return {
+        "status": "deleted",
+        "journal_entry_id": journal_id
+    }

backend/app/routers/month_locks.py

@@ -0,0 +1,93 @@
+from fastapi import APIRouter, HTTPException
+from app.core.database import get_connection
+
+router = APIRouter(prefix="/month-locks", tags=["月次锁定"])
+
+
+# ---------- GET：月次锁定一覧 ----------
+
+@router.get("", summary="月次锁定一覧取得")
+def get_month_locks():
+    with get_connection() as conn, conn.cursor() as cur:
+        cur.execute("""
+            SELECT
+                fiscal_year,
+                month,
+                is_locked,
+                locked_at,
+                locked_by
+            FROM month_locks
+            ORDER BY fiscal_year, month
+        """)
+        return cur.fetchall()
+
+
+# ---------- POST：锁定月份 ----------
+
+@router.post("/lock", summary="锁定月份")
+def lock_month(fiscal_year: int, month: int):
+    # 参数校验
+    if not (1 <= month <= 12):
+        raise HTTPException(status_code=400, detail="month 必须是 1～12")
+
+    with get_connection() as conn, conn.cursor() as cur:
+        cur.execute("""
+            INSERT INTO month_locks (
+                fiscal_year,
+                month,
+                is_locked,
+                locked_at,
+                locked_by
+            )
+            VALUES (%s, %s, true, NOW(), %s)
+            ON CONFLICT (fiscal_year, month)
+            DO UPDATE
+               SET is_locked = true,
+                   locked_at = NOW(),
+                   locked_by = EXCLUDED.locked_by
+        """, (
+            fiscal_year,
+            month,
+            "system"  # 将来可替换为登录用户
+        ))
+        conn.commit()
+
+    return {
+        "status": "locked",
+        "fiscal_year": fiscal_year,
+        "month": month
+    }
+
+
+# ---------- POST：解锁月份 ----------
+
+@router.post("/unlock", summary="解锁月份")
+def unlock_month(fiscal_year: int, month: int):
+    # 参数校验
+    if not (1 <= month <= 12):
+        raise HTTPException(status_code=400, detail="month 必须是 1～12")
+
+    with get_connection() as conn, conn.cursor() as cur:
+        cur.execute("""
+            UPDATE month_locks
+               SET is_locked = false
+             WHERE fiscal_year = %s
+               AND month = %s
+        """, (
+            fiscal_year,
+            month
+        ))
+
+        if cur.rowcount == 0:
+            raise HTTPException(
+                status_code=404,
+                detail="指定月份不存在"
+            )
+
+        conn.commit()
+
+    return {
+        "status": "unlocked",
+        "fiscal_year": fiscal_year,
+        "month": month
+    }

backend/app/routers/trial_balance.py

@@ -0,0 +1,59 @@
+from fastapi import APIRouter, Query
+from datetime import date
+from typing import Optional
+from app.core.database import get_connection
+
+router = APIRouter(prefix="/trial-balance", tags=["试算表"])
+
+
+@router.get("", summary="试算表（全科目）")
+def get_trial_balance(
+    fiscal_year: Optional[int] = Query(None, description="会计年度（可选）"),
+    date_from: Optional[date] = Query(None, description="开始日期（可选）"),
+    date_to: Optional[date] = Query(None, description="结束日期（可选）"),
+):
+    print("### trial-balance OPTIONAL PARAMS ACTIVE ###")
+
+    sql = """
+        SELECT
+            a.account_id,
+            a.account_code,
+            a.account_name,
+            a.account_type,
+            COALESCE(SUM(l.debit), 0)  AS debit,
+            COALESCE(SUM(l.credit), 0) AS credit
+        FROM journal_lines l
+        JOIN journal_entries e ON e.journal_id = l.journal_id
+        JOIN accounts a ON a.account_id = l.account_id
+        WHERE 1 = 1
+    """
+
+    params = {}
+
+    if fiscal_year is not None:
+        sql += " AND e.fiscal_year = %(fiscal_year)s"
+        params["fiscal_year"] = fiscal_year
+
+    if date_from is not None:
+        sql += " AND e.journal_date >= %(date_from)s"
+        params["date_from"] = date_from
+
+    if date_to is not None:
+        sql += " AND e.journal_date <= %(date_to)s"
+        params["date_to"] = date_to
+
+    sql += """
+        GROUP BY
+            a.account_id,
+            a.account_code,
+            a.account_name,
+            a.account_type
+        ORDER BY
+            a.account_code
+    """
+
+    with get_connection() as conn, conn.cursor() as cur:
+        cur.execute(sql, params)
+        rows = cur.fetchall()
+
+    return rows

backend/app/utils/month_lock.py

@@ -0,0 +1,17 @@
+from datetime import date
+from app.core.database import get_connection
+
+def is_month_locked(target_date: date) -> bool:
+    fiscal_year = target_date.year
+    month = target_date.month
+
+    with get_connection() as conn, conn.cursor() as cur:
+        cur.execute("""
+            SELECT 1
+              FROM month_locks
+             WHERE fiscal_year = %s
+               AND month = %s
+               AND is_locked = true
+        """, (fiscal_year, month))
+
+        return cur.fetchone() is not None

backend/sql/schema.sql

@@ -0,0 +1,47 @@
+CREATE OR REPLACE FUNCTION fn_check_month_locked(p_date date)
+RETURNS void
+LANGUAGE plpgsql
+AS $$
+BEGIN
+    IF EXISTS (
+        SELECT 1
+          FROM month_locks
+         WHERE lock_month = date_trunc('month', p_date)
+           AND is_locked = true
+    ) THEN
+        RAISE EXCEPTION
+            '该月份已锁定，不能操作该仕訳（%）',
+            to_char(p_date, 'YYYY-MM');
+    END IF;
+END;
+$$;
+
+CREATE OR REPLACE FUNCTION trg_journal_entries_month_lock()
+RETURNS trigger
+LANGUAGE plpgsql
+AS $$
+BEGIN
+    IF TG_OP = 'INSERT' THEN
+        PERFORM fn_check_month_locked(NEW.journal_date);
+        RETURN NEW;
+    END IF;
+
+    IF TG_OP = 'UPDATE' THEN
+        PERFORM fn_check_month_locked(OLD.journal_date);
+        RETURN NEW;
+    END IF;
+
+    IF TG_OP = 'DELETE' THEN
+        PERFORM fn_check_month_locked(OLD.journal_date);
+        RETURN OLD;
+    END IF;
+
+    RETURN NULL;
+END;
+$$;
+
+CREATE TRIGGER trg_journal_entries_month_lock
+BEFORE INSERT OR UPDATE OR DELETE
+ON journal_entries
+FOR EACH ROW
+EXECUTE FUNCTION trg_journal_entries_month_lock();