"""
12月2025年の仕訳データを詳しく確認し、売上高の差異原因を特定する
"""
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("【分析1】月別売上高の集計 (2025年6月〜12月)")
print("=" * 80)

cur.execute("""
    SELECT 
        DATE_TRUNC('month', je.entry_date)::date AS month,
        COALESCE(SUM(jl.credit), 0) - COALESCE(SUM(jl.debit), 0) AS revenue
    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 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 = '701'
    GROUP BY DATE_TRUNC('month', je.entry_date)
    ORDER BY month
""")
rows = cur.fetchall()
total_sys = 0
for row in rows:
    print(f"  {row[0].strftime('%Y年%m月')}: {row[1]:>12,.0f} 円")
    total_sys += row[1]
print(f"  {'合計':>10}: {total_sys:>12,.0f} 円")
print(f"\n  税理士の売上高合計: 28,896,368 円")
print(f"  差額: {total_sys - 28896368:>12,.0f} 円")

print()
print("=" * 80)
print("【分析2】2025年12月の全仕訳明細")
print("=" * 80)

cur.execute("""
    SELECT 
        je.entry_date,
        je.journal_entry_id,
        je.description,
        a.account_code,
        a.account_name,
        jl.debit,
        jl.credit
    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 je.is_latest = true
        AND je.is_deleted = false
        AND je.entry_date >= '2025-12-01'
        AND je.entry_date <= '2025-12-31'
    ORDER BY je.entry_date, je.journal_entry_id, jl.journal_line_id
""")
rows = cur.fetchall()

if rows:
    print(f"{'日付':<12} {'ID':<6} {'摘要':<30} {'科目CD':<8} {'科目名':<15} {'借方':>12} {'貸方':>12}")
    print("-" * 100)
    for row in rows:
        print(f"{str(row[0]):<12} {row[1]:<6} {str(row[2])[:28]:<30} {str(row[3]):<8} {str(row[4]):<15} {row[5] if row[5] else 0:>12,.0f} {row[6] if row[6] else 0:>12,.0f}")
else:
    print("2025年12月の仕訳データが見つかりません！")

print()
print("=" * 80)
print("【分析3】売上高差異の内訳 (3,432,724円の差異原因)")
print("=" * 80)

# Monthly revenue breakdown
print("\n月別売上高（システム vs 税理士推定）:")
print("  ※税理士の月別内訳は不明なため、12月分の存在確認のみ実施")

print()
print("=" * 80)
print("【分析4】2025年12月の売上関連仕訳のみ")
print("=" * 80)

cur.execute("""
    SELECT 
        je.entry_date,
        je.journal_entry_id,
        je.description,
        a.account_code,
        a.account_name,
        jl.debit,
        jl.credit
    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 je.is_latest = true
        AND je.is_deleted = false
        AND je.entry_date >= '2025-12-01'
        AND je.entry_date <= '2025-12-31'
        AND a.account_code IN ('701', '702', '201')  -- 売上高、受取利息、売掛金
    ORDER BY je.entry_date, je.journal_entry_id
""")
rows = cur.fetchall()
dec_revenue = 0
if rows:
    print(f"{'日付':<12} {'ID':<6} {'摘要':<30} {'科目名':<15} {'借方':>12} {'貸方':>12}")
    print("-" * 90)
    for row in rows:
        credit = row[6] if row[6] else 0
        debit = row[5] if row[5] else 0
        if row[4] == '売上高':
            dec_revenue += credit - debit
        print(f"{str(row[0]):<12} {row[1]:<6} {str(row[2])[:28]:<30} {str(row[4]):<15} {debit:>12,.0f} {credit:>12,.0f}")
    print(f"\n  2025年12月の売上高: {dec_revenue:>12,.0f} 円")
else:
    print("2025年12月の売上関連仕訳なし")

print()
print("=" * 80)
print("【分析5】費用項目の差異詳細")
print("=" * 80)

system_data = {
    "役員報酬": 2520000,
    "給料手当": 7520000,
    "法定福利費": 1439958,
    "福利厚生費": 243760,
    "外注費": 7490000,
    "交際費": 806883,
    "会議費": 440642,
    "旅費交通費": 131763,
    "通信費": 32063,
    "消耗品費": 1061190,
    "地代家賃": 1128184,
    "支払手数料": 19470,
    "支払報酬料": 165000,
    "保険料": 33950,
    "租税公課": -161590,
}

accountant_data = {
    "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,
    "法人税住民税事業税": 747,
}

all_keys = sorted(set(list(system_data.keys()) + list(accountant_data.keys())))
print(f"{'費用科目':<15} {'税理士':>12} {'システム':>12} {'差異(+は自社多)':>15} 備考")
print("-" * 65)
total_diff = 0
for k in all_keys:
    acc = accountant_data.get(k, 0)
    sys = system_data.get(k, 0)
    diff = sys - acc
    total_diff += diff
    note = ""
    if diff != 0:
        note = "← 要確認" if abs(diff) > 100000 else ""
    print(f"{k:<15} {acc:>12,.0f} {sys:>12,.0f} {diff:>+15,.0f} {note}")

print(f"{'合計':<15} {sum(accountant_data.values()):>12,.0f} {sum(system_data.values()):>12,.0f} {total_diff:>+15,.0f}")
print(f"\n※費用差異: システムの費用が {total_diff:+,.0f} 円 (負=税理士の費用が多い)")

conn.close()