修正

backend/app/modules/trial_balance/service.py

@@ -6,10 +6,33 @@ from app.core.database import get_connection
 def D(x) -> Decimal:
     return Decimal(str(x or 0))
 
+# 科目グループ定義（表示順序を制御）- PDFフォーマットに準拠
+ACCOUNT_GROUPS = [
+    # 資産の部
+    ("現金・預金合計", ["101", "102", "103", "104"]),
+    ("流動資産合計", ["101", "102", "103", "104", "201", "202", "203", "204", "205"]),
+    ("有価証券合計", ["301"]),
+    ("有形固定資産合計", ["401", "402", "403", "404", "405", "406", "407"]),
+    ("無形固定資産合計", ["408"]),
+    ("投資その他の資産合計", ["301", "410"]),
+    ("固定資産合計", ["301", "401", "402", "403", "404", "405", "406", "407", "408", "410"]),
+    ("資産合計", ["101", "102", "103", "104", "201", "202", "203", "204", "205", "301", "401", "402", "403", "404", "405", "406", "407", "408", "410"]),
+    # 負債の部
+    ("仕入債務合計", ["501"]),
+    ("流動負債合計", ["501", "502", "503", "504", "505", "506", "507", "508"]),
+    ("固定負債合計", ["509"]),
+    ("負債合計", ["501", "502", "503", "504", "505", "506", "507", "508", "509"]),
+    # 資本の部
+    ("資本金合計", ["601"]),
+    ("利益剰余金合計", ["602"]),
+    ("純資産合計", ["601", "602"])
+]
+
 def fetch_trial_balance(date_from: str, date_to: str):
 
     with get_connection() as conn, conn.cursor() as cur:
 
+        # 勘定科目一覧
         cur.execute("""
             SELECT account_id, account_code, account_name, account_type
               FROM accounts
@@ -18,37 +41,50 @@ def fetch_trial_balance(date_from: str, date_to: str):
         """)
         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")
+        # 科目データを格納
+        account_data: Dict[str, Dict[str, Any]] = {}
 
         for acc in accounts:
             aid = acc["account_id"]
+            code = acc["account_code"]
 
-            # 期首
+            # 期首残高: opening_balances テーブルの残高 + date_from より前の仕訳
+            # まず opening_balances テーブルから取得
+            cur.execute("""
+                SELECT COALESCE(opening_debit, 0) - COALESCE(opening_credit, 0) AS ob
+                  FROM opening_balances
+                 WHERE account_id = %s
+                   AND fiscal_year = EXTRACT(YEAR FROM %s::date)
+            """, (aid, date_from))
+            ob_row = cur.fetchone()
+            opening_balance_from_table = D(ob_row["ob"]) if ob_row else D(0)
+
+            # date_from より前の仕訳による増減
             cur.execute("""
                 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
+                  JOIN journal_entries j
+                    ON j.journal_entry_id = l.journal_entry_id
                  WHERE l.account_id = %s
-                   AND j.journal_date < %s
+                   AND j.entry_date < %s
+                   AND j.is_deleted = false
             """, (aid, date_from))
-            opening = D(cur.fetchone()["opening"])
+            opening_from_journals = D(cur.fetchone()["opening"])
+            
+            # 合計
+            opening = opening_balance_from_table + opening_from_journals
 
-            # 当期
+            # 当期増減（date_from ～ date_to）
             cur.execute("""
                 SELECT
-                    COALESCE(SUM(l.debit), 0) AS debit,
+                    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
-                   AND j.is_deleted = false
+                  JOIN journal_entries j
+                    ON j.journal_entry_id = l.journal_entry_id
                  WHERE l.account_id = %s
-                   AND j.journal_date BETWEEN %s AND %s
+                   AND j.entry_date BETWEEN %s AND %s
+                   AND j.is_deleted = false
             """, (aid, date_from, date_to))
             row = cur.fetchone()
             debit = D(row["debit"])
@@ -56,28 +92,107 @@ def fetch_trial_balance(date_from: str, date_to: str):
 
             closing = opening + debit - credit
 
-            total_opening += opening
-            total_debit += debit
-            total_credit += credit
-            total_closing += closing
-
-            result_accounts.append({
+            account_data[code] = {
                 "account_id": aid,
-                "account_code": acc["account_code"],
+                "account_code": 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),
+                "opening_balance": opening,
+                "debit": debit,
+                "credit": credit,
+                "closing_balance": closing,
+            }
+
+        # 結果リスト（グループ化）
+        result_accounts: List[Dict[str, Any]] = []
+        
+        # 既に挿入された合計行を追跡
+        inserted_totals = set()
+        
+        # 大区分の合計を保存（資産・負債・純資産の総合計）
+        grand_total_closing = D(0)
+
+        # 個別科目を追加
+        for code in sorted(account_data.keys()):
+            data = account_data[code]
+            result_accounts.append({
+                "account_code": data["account_code"],
+                "account_name": data["account_name"],
+                "account_type": data["account_type"],
+                "opening_balance": str(data["opening_balance"]),
+                "debit": str(data["debit"]),
+                "credit": str(data["credit"]),
+                "closing_balance": str(data["closing_balance"]),
+                "ratio": None,  # 後で計算
+                "is_total": False
             })
+            
+            # 大区分合計用に総計を積算
+            grand_total_closing += data["closing_balance"]
+
+            # 合計行を挿入（グループ定義の順序で）
+            for group_name, group_codes in ACCOUNT_GROUPS:
+                # このグループにまだ合計行を挿入していない
+                if group_name in inserted_totals:
+                    continue
+                    
+                # 現在の科目がこのグループに含まれる
+                if code not in group_codes:
+                    continue
+                
+                # このグループの全科目を取得
+                group_codes_in_data = [gc for gc in group_codes if gc in account_data]
+                if not group_codes_in_data:
+                    continue
+                
+                # グループの最後の科目コードを取得
+                last_code_in_group = max(group_codes_in_data)
+                
+                # 現在の科目がグループの最後の科目の場合
+                if code == last_code_in_group:
+                    # グループ合計を計算
+                    group_opening = sum(account_data[gc]["opening_balance"] for gc in group_codes_in_data)
+                    group_debit = sum(account_data[gc]["debit"] for gc in group_codes_in_data)
+                    group_credit = sum(account_data[gc]["credit"] for gc in group_codes_in_data)
+                    group_closing = sum(account_data[gc]["closing_balance"] for gc in group_codes_in_data)
+                    
+                    result_accounts.append({
+                        "account_code": "",
+                        "account_name": group_name,
+                        "account_type": "",
+                        "opening_balance": str(group_opening),
+                        "debit": str(group_debit),
+                        "credit": str(group_credit),
+                        "closing_balance": str(group_closing),
+                        "ratio": None,  # 後で計算
+                        "is_total": True
+                    })
+                    
+                    inserted_totals.add(group_name)
+        
+        # 構成比を計算（総資産に対する割合）
+        for acc in result_accounts:
+            closing = D(acc["closing_balance"])
+            if grand_total_closing != 0:
+                ratio = (closing / grand_total_closing) * 100
+                acc["ratio"] = f"{ratio:.2f}"
+            else:
+                acc["ratio"] = "0.00"
+
+        # 総合計を計算
+        total_opening = sum(data["opening_balance"] for data in account_data.values())
+        total_debit = sum(data["debit"] for data in account_data.values())
+        total_credit = sum(data["credit"] for data in account_data.values())
+        total_closing = sum(data["closing_balance"] for data in account_data.values())
 
     return {
         "totals": {
             "opening_balance": str(total_opening),
             "debit": str(total_debit),
             "credit": str(total_credit),
-            "closing_balance": str(total_closing)
+            "closing_balance": str(total_closing),
+            "ratio": "100.00"
         },
-        "accounts": result_accounts
+        "accounts": result_accounts,
+        "grand_total_closing": str(grand_total_closing)
     }