修正

backend/app/modules/trial_balance/service.py

@@ -60,14 +60,19 @@ def fetch_trial_balance(date_from: str, date_to: str):
             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
+            # 修正された仕訳（親となった仕訳）は除外
             cur.execute("""
                 SELECT COALESCE(SUM(l.debit - l.credit), 0) AS opening
                   FROM journal_lines l
                   JOIN journal_entries j
                     ON j.journal_entry_id = l.journal_entry_id
+                  LEFT JOIN journal_entries child
+                    ON child.parent_entry_id = j.journal_entry_id
                  WHERE l.account_id = %s
                    AND j.entry_date < %s
                    AND j.is_deleted = false
+                   AND j.description NOT LIKE '[逆仕訳]%%'
+                   AND child.journal_entry_id IS NULL
             """, (aid, date_from))
             opening_from_journals = D(cur.fetchone()["opening"])
             
@@ -75,6 +80,7 @@ def fetch_trial_balance(date_from: str, date_to: str):
             opening = opening_balance_from_table + opening_from_journals
 
             # 当期増減（date_from ～ date_to）
+            # 修正された仕訳（親となった仕訳）は除外
             cur.execute("""
                 SELECT
                     COALESCE(SUM(l.debit), 0)  AS debit,
@@ -82,9 +88,13 @@ def fetch_trial_balance(date_from: str, date_to: str):
                   FROM journal_lines l
                   JOIN journal_entries j
                     ON j.journal_entry_id = l.journal_entry_id
+                  LEFT JOIN journal_entries child
+                    ON child.parent_entry_id = j.journal_entry_id
                  WHERE l.account_id = %s
                    AND j.entry_date BETWEEN %s AND %s
                    AND j.is_deleted = false
+                   AND j.description NOT LIKE '[逆仕訳]%%'
+                   AND child.journal_entry_id IS NULL
             """, (aid, date_from, date_to))
             row = cur.fetchone()
             debit = D(row["debit"])

backend/app/modules/trial_balance/sql.py

@@ -17,9 +17,10 @@ opening AS (
         SUM(jl.debit)  AS opening_debit,
         SUM(jl.credit) AS opening_credit
     FROM journal_entries je
-    JOIN journal_lines jl ON jl.journal_id = je.journal_id
+    JOIN journal_lines jl ON jl.journal_entry_id = je.journal_entry_id
     WHERE je.description = '前期残高'
-      AND je.journal_date = %(start_date)s
+      AND je.entry_date = %(start_date)s
+      AND je.is_deleted = false
     GROUP BY jl.account_id
 ),
 
@@ -29,9 +30,15 @@ period AS (
         SUM(jl.debit)  AS period_debit,
         SUM(jl.credit) AS period_credit
     FROM journal_entries je
-    JOIN journal_lines jl ON jl.journal_id = je.journal_id
-    WHERE je.journal_date BETWEEN %(start_date)s AND %(end_date)s
+    JOIN journal_lines jl ON jl.journal_entry_id = je.journal_entry_id
+    LEFT JOIN journal_entries child ON child.parent_entry_id = je.journal_entry_id
+    WHERE je.entry_date BETWEEN %(start_date)s AND %(end_date)s
       AND je.description <> '前期残高'
+      AND je.is_deleted = false
+      -- 逆仕訳を除外（[逆仕訳]プレフィックスを持つ仕訳）
+      AND je.description NOT LIKE '[逆仕訳]%'
+      -- 子仕訳（修正後仕訳）を持つ修正前の仕訳を除外
+      AND child.journal_entry_id IS NULL
     GROUP BY jl.account_id
 )