修正

backend/check_trial_balance.py

@@ -0,0 +1,93 @@
+import os
+os.environ['DB_HOST'] = '192.168.0.61'
+os.environ['DB_PORT'] = '55432'
+os.environ['DB_NAME'] = 'njts_acct'
+os.environ['DB_USER'] = 'njts_app'
+os.environ['DB_PASSWORD'] = 'njts_app2025'
+
+import sys
+sys.path.insert(0, os.path.dirname(__file__))
+
+from app.core.database import get_connection
+
+conn = get_connection()
+cur = conn.cursor()
+
+# 社会保険料関連の仕訳を確認
+print("\n=== 2025年4月 社会保険料の仕訳チェーン ===")
+cur.execute("""
+    SELECT 
+        je.journal_entry_id,
+        je.entry_date,
+        je.description,
+        je.parent_entry_id,
+        je.is_deleted,
+        CASE 
+            WHEN EXISTS (SELECT 1 FROM journal_entries child WHERE child.parent_entry_id = je.journal_entry_id)
+            THEN 'Y' ELSE 'N'
+        END as has_child
+    FROM journal_entries je
+    WHERE je.description LIKE '%2025年4月 社会保険料%'
+    ORDER BY je.journal_entry_id
+""")
+
+rows = cur.fetchall()
+for r in rows:
+    print(f"ID:{r['journal_entry_id']:3d} 親:{r['parent_entry_id'] or '-':>3} 子:{r['has_child']} 削除:{r['is_deleted']} {r['description']}")
+
+# 試算表と同じロジックで集計
+print("\n=== 試算表と同じロジックでの集計（2025-06-01～2025-06-30） ===")
+cur.execute("""
+    SELECT 
+        je.journal_entry_id,
+        je.entry_date,
+        je.description,
+        jl.debit,
+        jl.credit,
+        je.parent_entry_id,
+        je.is_deleted,
+        CASE 
+            WHEN EXISTS (SELECT 1 FROM journal_entries child WHERE child.parent_entry_id = je.journal_entry_id)
+            THEN 'Y' ELSE 'N'
+        END as has_child
+    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 a.account_code = '102'
+    AND je.entry_date BETWEEN '2025-06-01' AND '2025-06-30'
+    AND je.description <> '前期残高'
+    AND je.is_deleted = false
+    ORDER BY je.journal_entry_id
+""")
+
+print(f"\n{'ID':>3} {'日付':10} {'借方':>12} {'貸方':>12} {'親':>3} {'子':2} {'集計':4} 摘要")
+print("-" * 120)
+
+total_debit_all = 0
+total_credit_all = 0
+total_debit_filtered = 0
+total_credit_filtered = 0
+
+rows = cur.fetchall()
+for r in rows:
+    total_debit_all += r['debit']
+    total_credit_all += r['credit']
+    
+    # 試算表のロジック: 子を持たない仕訳のみ集計
+    should_include = r['has_child'] == 'N'
+    
+    if should_include:
+        total_debit_filtered += r['debit']
+        total_credit_filtered += r['credit']
+    
+    status = "集計" if should_include else "除外"
+    parent_str = str(r['parent_entry_id']) if r['parent_entry_id'] else "-"
+    
+    print(f"{r['journal_entry_id']:3d} {r['entry_date']} {r['debit']:>12,.0f} {r['credit']:>12,.0f} {parent_str:>3} {r['has_child']:2} {status:4} {r['description'][:60]}")
+
+print("-" * 120)
+print(f"全仕訳:     借方={total_debit_all:>12,.0f} 貸方={total_credit_all:>12,.0f}")
+print(f"試算表集計: 借方={total_debit_filtered:>12,.0f} 貸方={total_credit_filtered:>12,.0f}")
+
+cur.close()
+conn.close()