修正

analyze_accountant_diff.py

@@ -0,0 +1,185 @@
+"""
+12月2025年の仕訳データを詳しく確認し、売上高の差異原因を特定する
+"""
+import psycopg2
+
+conn = psycopg2.connect(
+    host='192.168.0.61',
+    port=55432,
+    dbname='njts_acct',
+    user='njts_app',
+    password='njts_app2025'
+)
+cur = conn.cursor()
+
+print("=" * 80)
+print("【分析1】月別売上高の集計 (2025年6月〜12月)")
+print("=" * 80)
+
+cur.execute("""
+    SELECT 
+        DATE_TRUNC('month', je.entry_date)::date AS month,
+        COALESCE(SUM(jl.credit), 0) - COALESCE(SUM(jl.debit), 0) AS revenue
+    FROM journal_entries je
+    JOIN journal_lines jl ON je.journal_entry_id = jl.journal_entry_id
+    JOIN accounts a ON jl.account_id = a.account_id
+    WHERE je.is_latest = true
+        AND je.is_deleted = false
+        AND je.entry_date >= '2025-06-01'
+        AND je.entry_date <= '2025-12-31'
+        AND a.account_code = '701'
+    GROUP BY DATE_TRUNC('month', je.entry_date)
+    ORDER BY month
+""")
+rows = cur.fetchall()
+total_sys = 0
+for row in rows:
+    print(f"  {row[0].strftime('%Y年%m月')}: {row[1]:>12,.0f} 円")
+    total_sys += row[1]
+print(f"  {'合計':>10}: {total_sys:>12,.0f} 円")
+print(f"\n  税理士の売上高合計: 28,896,368 円")
+print(f"  差額: {total_sys - 28896368:>12,.0f} 円")
+
+print()
+print("=" * 80)
+print("【分析2】2025年12月の全仕訳明細")
+print("=" * 80)
+
+cur.execute("""
+    SELECT 
+        je.entry_date,
+        je.journal_entry_id,
+        je.description,
+        a.account_code,
+        a.account_name,
+        jl.debit,
+        jl.credit
+    FROM journal_entries je
+    JOIN journal_lines jl ON je.journal_entry_id = jl.journal_entry_id
+    JOIN accounts a ON jl.account_id = a.account_id
+    WHERE je.is_latest = true
+        AND je.is_deleted = false
+        AND je.entry_date >= '2025-12-01'
+        AND je.entry_date <= '2025-12-31'
+    ORDER BY je.entry_date, je.journal_entry_id, jl.journal_line_id
+""")
+rows = cur.fetchall()
+
+if rows:
+    print(f"{'日付':<12} {'ID':<6} {'摘要':<30} {'科目CD':<8} {'科目名':<15} {'借方':>12} {'貸方':>12}")
+    print("-" * 100)
+    for row in rows:
+        print(f"{str(row[0]):<12} {row[1]:<6} {str(row[2])[:28]:<30} {str(row[3]):<8} {str(row[4]):<15} {row[5] if row[5] else 0:>12,.0f} {row[6] if row[6] else 0:>12,.0f}")
+else:
+    print("2025年12月の仕訳データが見つかりません！")
+
+print()
+print("=" * 80)
+print("【分析3】売上高差異の内訳 (3,432,724円の差異原因)")
+print("=" * 80)
+
+# Monthly revenue breakdown
+print("\n月別売上高（システム vs 税理士推定）:")
+print("  ※税理士の月別内訳は不明なため、12月分の存在確認のみ実施")
+
+print()
+print("=" * 80)
+print("【分析4】2025年12月の売上関連仕訳のみ")
+print("=" * 80)
+
+cur.execute("""
+    SELECT 
+        je.entry_date,
+        je.journal_entry_id,
+        je.description,
+        a.account_code,
+        a.account_name,
+        jl.debit,
+        jl.credit
+    FROM journal_entries je
+    JOIN journal_lines jl ON je.journal_entry_id = jl.journal_entry_id
+    JOIN accounts a ON jl.account_id = a.account_id
+    WHERE je.is_latest = true
+        AND je.is_deleted = false
+        AND je.entry_date >= '2025-12-01'
+        AND je.entry_date <= '2025-12-31'
+        AND a.account_code IN ('701', '702', '201')  -- 売上高、受取利息、売掛金
+    ORDER BY je.entry_date, je.journal_entry_id
+""")
+rows = cur.fetchall()
+dec_revenue = 0
+if rows:
+    print(f"{'日付':<12} {'ID':<6} {'摘要':<30} {'科目名':<15} {'借方':>12} {'貸方':>12}")
+    print("-" * 90)
+    for row in rows:
+        credit = row[6] if row[6] else 0
+        debit = row[5] if row[5] else 0
+        if row[4] == '売上高':
+            dec_revenue += credit - debit
+        print(f"{str(row[0]):<12} {row[1]:<6} {str(row[2])[:28]:<30} {str(row[4]):<15} {debit:>12,.0f} {credit:>12,.0f}")
+    print(f"\n  2025年12月の売上高: {dec_revenue:>12,.0f} 円")
+else:
+    print("2025年12月の売上関連仕訳なし")
+
+print()
+print("=" * 80)
+print("【分析5】費用項目の差異詳細")
+print("=" * 80)
+
+system_data = {
+    "役員報酬": 2520000,
+    "給料手当": 7520000,
+    "法定福利費": 1439958,
+    "福利厚生費": 243760,
+    "外注費": 7490000,
+    "交際費": 806883,
+    "会議費": 440642,
+    "旅費交通費": 131763,
+    "通信費": 32063,
+    "消耗品費": 1061190,
+    "地代家賃": 1128184,
+    "支払手数料": 19470,
+    "支払報酬料": 165000,
+    "保険料": 33950,
+    "租税公課": -161590,
+}
+
+accountant_data = {
+    "役員報酬": 2520000,
+    "給料手当": 2700000,
+    "賞与": 4300000,
+    "法定福利費": 1588604,
+    "福利厚生費": 242978,
+    "外注費": 7490000,
+    "交際費": 915007,
+    "会議費": 219070,
+    "旅費交通費": 522149,
+    "通信費": 31459,
+    "消耗品費": 1027007,
+    "修繕費": 986,
+    "新聞図書費": 9900,
+    "支払手数料": 168800,
+    "地代家賃": 1081822,
+    "保険料": 33950,
+    "租税公課": 33100,
+    "法人税住民税事業税": 747,
+}
+
+all_keys = sorted(set(list(system_data.keys()) + list(accountant_data.keys())))
+print(f"{'費用科目':<15} {'税理士':>12} {'システム':>12} {'差異(+は自社多)':>15} 備考")
+print("-" * 65)
+total_diff = 0
+for k in all_keys:
+    acc = accountant_data.get(k, 0)
+    sys = system_data.get(k, 0)
+    diff = sys - acc
+    total_diff += diff
+    note = ""
+    if diff != 0:
+        note = "← 要確認" if abs(diff) > 100000 else ""
+    print(f"{k:<15} {acc:>12,.0f} {sys:>12,.0f} {diff:>+15,.0f} {note}")
+
+print(f"{'合計':<15} {sum(accountant_data.values()):>12,.0f} {sum(system_data.values()):>12,.0f} {total_diff:>+15,.0f}")
+print(f"\n※費用差異: システムの費用が {total_diff:+,.0f} 円 (負=税理士の費用が多い)")
+
+conn.close()