修正

compare_with_accountant.py

@@ -0,0 +1,140 @@
+"""
+税理士の残高試算表とシステムのデータを比較するスクリプト
+期間: 2025年6月1日〜2025年12月31日
+"""
+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("【システム】損益計算書 (2025年6月1日〜2025年12月31日)")
+print("=" * 80)
+
+# Get P&L accounts breakdown (account_type: 収益・費用 etc.)
+query = """
+SELECT 
+    a.account_code,
+    a.account_name,
+    a.account_type,
+    COALESCE(SUM(jl.debit), 0) AS total_debit,
+    COALESCE(SUM(jl.credit), 0) AS total_credit,
+    CASE 
+        WHEN a.account_type IN ('revenue', '収益', 'income') 
+            THEN COALESCE(SUM(jl.credit), 0) - COALESCE(SUM(jl.debit), 0)
+        ELSE 
+            COALESCE(SUM(jl.debit), 0) - COALESCE(SUM(jl.credit), 0)
+    END AS balance
+FROM accounts a
+LEFT JOIN journal_lines jl ON a.account_id = jl.account_id
+LEFT JOIN journal_entries je ON jl.journal_entry_id = je.journal_entry_id
+    AND je.is_latest = true
+    AND je.is_deleted = false
+    AND je.entry_date >= '2025-06-01'
+    AND je.entry_date <= '2025-12-31'
+WHERE a.account_type NOT IN ('asset', 'liability', 'equity', '資産', '負債', '純資産', '資本')
+GROUP BY a.account_id, a.account_code, a.account_name, a.account_type
+HAVING COALESCE(SUM(jl.debit), 0) + COALESCE(SUM(jl.credit), 0) != 0
+ORDER BY a.account_code
+"""
+
+cur.execute(query)
+rows = cur.fetchall()
+
+if rows:
+    print(f"{'科目コード':<10} {'科目名':<20} {'種別':<15} {'借方合計':>12} {'貸方合計':>12} {'残高':>12}")
+    print("-" * 85)
+    for row in rows:
+        print(f"{str(row[0]):<10} {str(row[1]):<20} {str(row[2]):<15} {row[3]:>12,.0f} {row[4]:>12,.0f} {row[5]:>12,.0f}")
+else:
+    print("データが見つかりません。account_typeを確認します...")
+    cur.execute("SELECT DISTINCT account_type FROM accounts ORDER BY account_type")
+    types = cur.fetchall()
+    print("account_typeの一覧:", [t[0] for t in types])
+
+print()
+print("=" * 80)
+print("【システム】勘定科目別集計（全科目）")
+print("=" * 80)
+
+query2 = """
+SELECT 
+    a.account_code,
+    a.account_name,
+    a.account_type,
+    COALESCE(SUM(jl.debit), 0) AS total_debit,
+    COALESCE(SUM(jl.credit), 0) AS total_credit
+FROM accounts a
+JOIN journal_lines jl ON a.account_id = jl.account_id
+JOIN journal_entries je ON jl.journal_entry_id = je.journal_entry_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'
+GROUP BY a.account_id, a.account_code, a.account_name, a.account_type
+ORDER BY a.account_code
+"""
+
+cur.execute(query2)
+rows2 = cur.fetchall()
+
+if rows2:
+    print(f"{'科目コード':<10} {'科目名':<25} {'種別':<15} {'期間借方':>12} {'期間貸方':>12}")
+    print("-" * 80)
+    for row in rows2:
+        print(f"{str(row[0]):<10} {str(row[1]):<25} {str(row[2]):<15} {row[3]:>12,.0f} {row[4]:>12,.0f}")
+
+print()
+print("=" * 80)
+print("【比較】税理士試算表との差異分析")
+print("=" * 80)
+
+# Tax accountant figures from PDF
+accountant_figures = {
+    "売上高": 28896368,
+    "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,
+    "受取利息": 4878,
+    "法人税住民税事業税": 747,
+}
+
+print("\n税理士試算表の数値:")
+total_revenue = 0
+total_expense = 0
+for k, v in accountant_figures.items():
+    if k in ["売上高", "受取利息"]:
+        total_revenue += v
+        print(f"  {k:<20}: {v:>12,.0f} (収益)")
+    else:
+        total_expense += v
+        print(f"  {k:<20}: {v:>12,.0f} (費用)")
+
+print(f"\n  収益合計   : {total_revenue:>12,.0f}")
+print(f"  費用合計   : {total_expense:>12,.0f}")
+print(f"  当期純損益  : {total_revenue - total_expense:>12,.0f}")
+print(f"\n  税理士の当期純損益: 6,015,667")
+print(f"  自社の当期純損益  : 9,461,950")
+print(f"  差 額              : {9461950 - 6015667:>12,.0f}")
+
+conn.close()