修正

split_bonus_from_salary.py

@@ -0,0 +1,112 @@
+"""
+賞与を給料手当から分離する処理:
+1. 賞与の勘定科目 (821) を追加
+2. JE:833 の給料手当行 (4,720,000) を
+   給料手当 420,000 ＋ 賞与 4,300,000 に分離
+"""
+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("=== 変更前の確認 ===")
+cur.execute("""
+    SELECT jl.journal_line_id, a.account_code, a.account_name, jl.debit, jl.credit, jl.line_description
+    FROM journal_lines jl
+    JOIN accounts a ON jl.account_id = a.account_id
+    WHERE jl.journal_entry_id = 833
+    ORDER BY jl.journal_line_id
+""")
+rows = cur.fetchall()
+for r in rows:
+    print(f"  line_id:{r[0]} {r[1]} {r[2]:<15} 借:{r[3] or 0:>12,.0f} 貸:{r[4] or 0:>12,.0f} {r[5] or ''}")
+
+print()
+
+# Step 1: 賞与 (821) の科目を追加（存在しない場合のみ）
+cur.execute("SELECT account_id FROM accounts WHERE account_code = '821'")
+existing = cur.fetchone()
+if existing:
+    print(f"科目 821 は既に存在します (ID:{existing[0]})")
+    bonus_account_id = existing[0]
+else:
+    cur.execute("""
+        INSERT INTO accounts (account_code, account_name, account_type)
+        VALUES ('821', '賞与', 'expense')
+        RETURNING account_id
+    """)
+    bonus_account_id = cur.fetchone()[0]
+    print(f"科目 821 賞与 を追加しました (ID:{bonus_account_id})")
+
+# Step 2: 給料手当行 (line_id:2162) の金額を 4,720,000→420,000 に変更
+cur.execute("""
+    UPDATE journal_lines
+    SET debit = 420000,
+        line_description = NULL
+    WHERE journal_line_id = 2162
+""")
+print(f"給料手当行 (line_id:2162) を 4,720,000→420,000 に更新")
+
+# Step 3: 賞与の新しい明細行を追加
+cur.execute("""
+    INSERT INTO journal_lines (journal_entry_id, account_id, debit, credit, line_description)
+    VALUES (833, %s, 4300000, 0, '賞与')
+    RETURNING journal_line_id
+""", (bonus_account_id,))
+new_line_id = cur.fetchone()[0]
+print(f"賞与行 (line_id:{new_line_id}) を追加: 4,300,000 円")
+
+# Step 4: 仕訳の摘要も更新
+cur.execute("""
+    UPDATE journal_entries
+    SET description = '張翔鶴 10月給料・賞与'
+    WHERE journal_entry_id = 833
+""")
+print("仕訳摘要を更新: '張翔鶴 10月給料 + ボーナス' → '張翔鶴 10月給料・賞与'")
+
+conn.commit()
+
+print()
+print("=== 変更後の確認 ===")
+cur.execute("""
+    SELECT jl.journal_line_id, a.account_code, a.account_name, jl.debit, jl.credit, jl.line_description
+    FROM journal_lines jl
+    JOIN accounts a ON jl.account_id = a.account_id
+    WHERE jl.journal_entry_id = 833
+    ORDER BY jl.journal_line_id
+""")
+rows = cur.fetchall()
+debit_total = 0
+credit_total = 0
+for r in rows:
+    d = r[3] or 0
+    c = r[4] or 0
+    debit_total += d
+    credit_total += c
+    print(f"  line_id:{r[0]} {r[1]} {r[2]:<15} 借:{d:>12,.0f} 貸:{c:>12,.0f} {r[5] or ''}")
+print(f"  {'合計':<30} 借:{debit_total:>12,.0f} 貸:{credit_total:>12,.0f}")
+print(f"  貸借バランス: {'✓ OK' if debit_total == credit_total else '✗ NG！'}")
+
+print()
+print("=== 期間合計（給料手当・賞与）===")
+cur.execute("""
+    SELECT a.account_code, a.account_name, SUM(jl.debit) AS total
+    FROM journal_lines jl
+    JOIN accounts a ON jl.account_id = a.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'
+        AND a.account_code IN ('812', '813', '821')
+    GROUP BY a.account_code, a.account_name
+    ORDER BY a.account_code
+""")
+rows = cur.fetchall()
+for r in rows:
+    print(f"  {r[0]} {r[1]:<12}: {r[2] or 0:>12,.0f} 円")
+
+conn.close()
+print()
+print("完了しました。")