732 lines
28 KiB
Python
732 lines
28 KiB
Python
from fastapi import APIRouter, HTTPException
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from app.core.database import get_connection
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from pydantic import BaseModel
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from typing import List, Optional
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from decimal import Decimal
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from datetime import date
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router = APIRouter(prefix="/journal-entries", tags=["仕訳"])
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class JournalLine(BaseModel):
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account_id: int
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debit: Decimal = Decimal("0")
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credit: Decimal = Decimal("0")
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tax_rate: Optional[int] = None # 10 or 8 or None
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tax_direction: Optional[str] = None # "paid" or "received" or None
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class JournalEntryRequest(BaseModel):
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entry_date: date
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description: str
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lines: List[JournalLine]
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tax_paid_account_id: Optional[int] = None # 仮払消費税等 勘定
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tax_received_account_id: Optional[int] = None # 仮受消費税等 勘定
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rounding_mode: str = "round" # "round", "floor", or "ceil"
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original_entry_id: Optional[int] = None # 修正元の仕訳ID（新版本追踪システム用）
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parent_entry_id: Optional[int] = None # 互換性のため残す（非推奨）
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class JournalEntryUpdateRequest(BaseModel):
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description: str
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lines: List[JournalLine]
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updated_reason: str
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class JournalEntryDeleteRequest(BaseModel):
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deleted_reason: str
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@router.get("", summary="仕訳一覧取得")
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def get_journal_entries(
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from_date: date = None,
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to_date: date = None,
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keyword: str = None,
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account_id: int = None,
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account_side: str = None, # "debit" or "credit"
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include_history: bool = False
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):
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"""
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仕訳一覧を検索して取得
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- include_history=true: すべての版本を表示（修正歴含む）
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- include_history=false (デフォルト): 最新版本のみを表示
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"""
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with get_connection() as conn:
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with conn.cursor() as cur:
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# 首先检查字段是否存在
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cur.execute("""
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SELECT column_name FROM information_schema.columns
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WHERE table_name = 'journal_entries'
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AND column_name IN ('is_latest', 'revision_count', 'original_entry_id')
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""")
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existing_fields = {row['column_name'] for row in cur.fetchall()}
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# 根据字段是否存在构建不同的查询
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if 'revision_count' in existing_fields and 'is_latest' in existing_fields:
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# 使用新字段的完整查询
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if include_history:
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sql = """
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SELECT
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je.journal_entry_id,
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je.entry_date,
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je.description,
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je.fiscal_year,
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je.revision_count,
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je.is_latest,
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je.original_entry_id,
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COALESCE(SUM(jl.debit), 0) as debit_total,
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COALESCE(SUM(jl.credit), 0) as credit_total,
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STRING_AGG(DISTINCT CASE WHEN jl.tax_rate IS NOT NULL THEN jl.tax_rate::text END, ', ' ORDER BY CASE WHEN jl.tax_rate IS NOT NULL THEN jl.tax_rate::text END) as tax_rates
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FROM journal_entries je
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LEFT JOIN journal_lines jl ON je.journal_entry_id = jl.journal_entry_id
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WHERE je.is_deleted = false
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"""
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else:
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sql = """
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SELECT
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je.journal_entry_id,
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je.entry_date,
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je.description,
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je.fiscal_year,
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je.revision_count,
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je.is_latest,
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je.original_entry_id,
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COALESCE(SUM(jl.debit), 0) as debit_total,
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COALESCE(SUM(jl.credit), 0) as credit_total,
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STRING_AGG(DISTINCT CASE WHEN jl.tax_rate IS NOT NULL THEN jl.tax_rate::text END, ', ' ORDER BY CASE WHEN jl.tax_rate IS NOT NULL THEN jl.tax_rate::text END) as tax_rates
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FROM journal_entries je
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LEFT JOIN journal_lines jl ON je.journal_entry_id = jl.journal_entry_id
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WHERE je.is_deleted = false
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AND je.is_latest = true
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"""
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params = []
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else:
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# 使用不含新字段的查询（向后兼容）
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sql = """
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SELECT
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je.journal_entry_id,
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je.entry_date,
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je.description,
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je.fiscal_year,
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1 as revision_count,
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true as is_latest,
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NULL::INTEGER as original_entry_id,
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COALESCE(SUM(jl.debit), 0) as debit_total,
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COALESCE(SUM(jl.credit), 0) as credit_total,
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STRING_AGG(DISTINCT CASE WHEN jl.tax_rate IS NOT NULL THEN jl.tax_rate::text END, ', ' ORDER BY CASE WHEN jl.tax_rate IS NOT NULL THEN jl.tax_rate::text END) as tax_rates
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FROM journal_entries je
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LEFT JOIN journal_lines jl ON je.journal_entry_id = jl.journal_entry_id
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WHERE je.is_deleted = false
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"""
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params = []
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if from_date:
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sql += " AND je.entry_date >= %s"
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params.append(from_date)
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if to_date:
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sql += " AND je.entry_date <= %s"
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params.append(to_date)
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if keyword:
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sql += " AND je.description LIKE %s"
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params.append(f"%{keyword}%")
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# 科目と方向で絞込（SQ副查询で指定の科目・方向を持つ仕訳のみ）
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if account_id and account_side:
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# 科目+方向の組み合わせで絞込
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if account_side == "debit":
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sql += """ AND je.journal_entry_id IN (
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SELECT DISTINCT journal_entry_id
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FROM journal_lines
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WHERE account_id = %s AND debit > 0
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)"""
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elif account_side == "credit":
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sql += """ AND je.journal_entry_id IN (
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SELECT DISTINCT journal_entry_id
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FROM journal_lines
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WHERE account_id = %s AND credit > 0
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)"""
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params.append(account_id)
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elif account_id:
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# 方向指定がない場合は科目のみで絞込
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sql += """ AND je.journal_entry_id IN (
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SELECT DISTINCT journal_entry_id
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FROM journal_lines
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WHERE account_id = %s
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)"""
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params.append(account_id)
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sql += """
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GROUP BY je.journal_entry_id, je.entry_date, je.description, je.fiscal_year """
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# 只有当字段存在时才添加到 GROUP BY
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if 'revision_count' in existing_fields:
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sql += ", je.revision_count"
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if 'is_latest' in existing_fields:
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sql += ", je.is_latest"
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if 'original_entry_id' in existing_fields:
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sql += ", je.original_entry_id"
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sql += """
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ORDER BY je.entry_date DESC, je.journal_entry_id DESC
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"""
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cur.execute(sql, params)
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rows = cur.fetchall()
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return [dict(row) for row in rows]
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@router.get("/{journal_id}", summary="仕訳詳細取得")
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def get_journal_entry(journal_id: int):
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"""
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指定された仕訳の詳細を取得
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"""
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with get_connection() as conn:
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with conn.cursor() as cur:
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# ヘッダー取得
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cur.execute("""
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SELECT
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journal_entry_id,
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entry_date,
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description,
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fiscal_year,
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revision_count,
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is_latest,
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original_entry_id,
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is_deleted
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FROM journal_entries
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WHERE journal_entry_id = %s
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""", (journal_id,))
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header = cur.fetchone()
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if not header:
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raise HTTPException(status_code=404, detail="仕訳が存在しません")
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# 明細取得
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cur.execute("""
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SELECT
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jl.journal_line_id,
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jl.account_id,
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a.account_code,
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a.account_name,
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jl.debit,
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jl.credit,
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jl.tax_rate,
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jl.tax_direction
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FROM journal_lines jl
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JOIN accounts a ON jl.account_id = a.account_id
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WHERE jl.journal_entry_id = %s
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ORDER BY jl.journal_line_id
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""", (journal_id,))
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lines = cur.fetchall()
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return {
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**dict(header),
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"lines": [dict(line) for line in lines]
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}
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@router.get("/{journal_id}/revision-history", summary="修正歴取得")
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def get_revision_history(journal_id: int):
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"""
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指定された仕訳の修正歴史を取得（すべてのバージョン）
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"""
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with get_connection() as conn:
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with conn.cursor() as cur:
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# 最初に、指定されたIDが実際の元の交易か、修正版かを確認
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cur.execute("""
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SELECT original_entry_id FROM journal_entries WHERE journal_entry_id = %s
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""", (journal_id,))
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row = cur.fetchone()
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if not row:
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raise HTTPException(status_code=404, detail="仕訳が存在しません")
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# 元の交易IDを取得
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original_id = row["original_entry_id"] if row["original_entry_id"] else journal_id
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# その交易とすべての修正版を取得
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cur.execute("""
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SELECT
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journal_entry_id,
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entry_date,
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description,
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revision_count,
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is_latest,
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created_at,
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created_by,
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COALESCE(SUM(jl.debit), 0) as debit_total,
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COALESCE(SUM(jl.credit), 0) as credit_total
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FROM journal_entries je
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LEFT JOIN journal_lines jl ON je.journal_entry_id = jl.journal_entry_id
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WHERE je.journal_entry_id = %s
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OR (je.original_entry_id = %s)
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GROUP BY je.journal_entry_id, je.entry_date, je.description, je.revision_count, je.is_latest, je.created_at, je.created_by
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ORDER BY je.revision_count ASC
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""", (journal_id, original_id))
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versions = cur.fetchall()
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return {
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"original_entry_id": original_id,
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"total_versions": len(versions),
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"versions": [dict(v) for v in versions]
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}
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@router.post("/{journal_id}/reverse", summary="逆仕訳作成")
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def create_reverse_entry(journal_id: int):
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"""
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指定された仕訳の逆仕訳を作成
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"""
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with get_connection() as conn:
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with conn.cursor() as cur:
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# 元仕訳取得
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cur.execute("""
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SELECT entry_date, description, fiscal_year
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FROM journal_entries
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WHERE journal_entry_id = %s AND is_deleted = false
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""", (journal_id,))
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header = cur.fetchone()
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if not header:
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raise HTTPException(status_code=404, detail="仕訳が存在しません")
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# 元仕訳の明細取得
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cur.execute("""
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SELECT account_id, debit, credit
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FROM journal_lines
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WHERE journal_entry_id = %s
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""", (journal_id,))
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lines = cur.fetchall()
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# 逆仕訳ヘッダー作成
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cur.execute("""
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INSERT INTO journal_entries (
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entry_date,
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description,
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fiscal_year,
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version,
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is_deleted,
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created_by,
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parent_entry_id
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)
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VALUES (%s, %s, %s, 1, false, %s, %s)
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RETURNING journal_entry_id
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""", (
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header["entry_date"],
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f"[逆仕訳] {header['description']}",
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header["fiscal_year"],
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"system",
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journal_id # 逆仕訳の元となる仕訳ID
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))
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new_entry_id = cur.fetchone()["journal_entry_id"]
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# 逆仕訳明細作成（借方と貸方を入れ替え）
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for line in lines:
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cur.execute("""
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INSERT INTO journal_lines (
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journal_entry_id,
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account_id,
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debit,
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credit
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)
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VALUES (%s, %s, %s, %s)
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""", (
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new_entry_id,
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line["account_id"],
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line["credit"], # 借方と貸方を入れ替え
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line["debit"]
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))
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conn.commit()
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return {
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"status": "ok",
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"reversed_journal_entry_id": new_entry_id,
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"original_journal_entry_id": journal_id
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}
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@router.post("", summary="仕訳登録")
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def create_journal_entry(req: JournalEntryRequest):
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from app.utils.month_lock import is_month_locked
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from decimal import Decimal, ROUND_HALF_UP, ROUND_DOWN, ROUND_UP
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if is_month_locked(req.entry_date):
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raise HTTPException(
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status_code=400,
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detail="该月份已锁定，不能新增仕訳"
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)
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if not req.lines:
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raise HTTPException(status_code=400, detail="仕訳明細不能为空")
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# 互換性処理：古い parent_entry_id が提供された場合、original_entry_id として処理
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original_entry_id = req.original_entry_id or req.parent_entry_id
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# 税額計算と税行生成
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all_lines = []
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tax_aggregation = {} # {"paid": Decimal, "received": Decimal}
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# 端数処理モード設定
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rounding_map = {
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"round": ROUND_HALF_UP,
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"floor": ROUND_DOWN,
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"ceil": ROUND_UP
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}
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rounding = rounding_map.get(req.rounding_mode, ROUND_HALF_UP)
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for line in req.lines:
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all_lines.append(line)
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# 税対象行の場合、税額を計算
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if line.tax_rate and line.tax_direction:
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amount = line.debit if line.debit > 0 else line.credit
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rate = Decimal(str(line.tax_rate)) / Decimal("100") # 10% -> 0.10
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# 入力額は税抜額として、税額 = 税抜額 × 税率
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raw_tax = amount * rate
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tax_amount = raw_tax.quantize(Decimal("1"), rounding=rounding)
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# 税方向ごとに集計
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if line.tax_direction not in tax_aggregation:
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tax_aggregation[line.tax_direction] = Decimal("0")
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tax_aggregation[line.tax_direction] += tax_amount
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# 集計した税額で税行を追加
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if "paid" in tax_aggregation and tax_aggregation["paid"] > 0:
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if not req.tax_paid_account_id:
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raise HTTPException(status_code=400, detail="仮払消費税等 勘定を選択してください")
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all_lines.append(JournalLine(
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account_id=req.tax_paid_account_id,
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debit=tax_aggregation["paid"],
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credit=Decimal("0")
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))
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if "received" in tax_aggregation and tax_aggregation["received"] > 0:
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if not req.tax_received_account_id:
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raise HTTPException(status_code=400, detail="仮受消費税等 勘定を選択してください")
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all_lines.append(JournalLine(
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account_id=req.tax_received_account_id,
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debit=Decimal("0"),
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credit=tax_aggregation["received"]
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))
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# 借貸平衡校験
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total_debit = sum(l.debit for l in all_lines)
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total_credit = sum(l.credit for l in all_lines)
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if total_debit != total_credit:
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raise HTTPException(status_code=400, detail="借方和贷方不平衡")
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fiscal_year = req.entry_date.year
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with get_connection() as conn:
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# 检查版本追踪字段是否存在
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with conn.cursor() as check_cur:
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check_cur.execute("""
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SELECT column_name FROM information_schema.columns
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WHERE table_name = 'journal_entries'
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AND column_name IN ('is_latest', 'revision_count', 'original_entry_id')
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""")
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existing_fields = {row['column_name'] for row in check_cur.fetchall()}
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# 如果版本追踪字段存在，使用新系统；否则使用旧系统
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if len(existing_fields) == 3: # 3个字段都存在
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# 新系统：使用版本追踪 - 内联实现
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with conn.cursor() as cur:
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# ① 如果是修正交易，獲取最新版本的 revision_count
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revision_count = 1
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if original_entry_id:
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cur.execute("""
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SELECT revision_count FROM journal_entries
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WHERE (journal_entry_id = %s OR original_entry_id = %s)
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AND is_latest = true
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ORDER BY created_at DESC
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LIMIT 1
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""", (original_entry_id, original_entry_id))
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row = cur.fetchone()
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if row:
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revision_count = row['revision_count'] + 1
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else:
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revision_count = 2
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# ② 如果是修正，標記舊版本
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if original_entry_id:
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cur.execute("""
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UPDATE journal_entries
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SET is_latest = false
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WHERE (journal_entry_id = %s OR original_entry_id = %s)
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AND is_latest = true
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""", (original_entry_id, original_entry_id))
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# ③ 創建新版本
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cur.execute("""
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INSERT INTO journal_entries (
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entry_date,
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description,
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fiscal_year,
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is_latest,
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revision_count,
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original_entry_id,
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is_deleted,
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created_by
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)
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VALUES (%s, %s, %s, true, %s, %s, false, %s)
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RETURNING journal_entry_id
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""", (
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||
req.entry_date,
|
||
req.description,
|
||
fiscal_year,
|
||
revision_count,
|
||
original_entry_id if original_entry_id else None,
|
||
"system"
|
||
))
|
||
|
||
entry_id = cur.fetchone()["journal_entry_id"]
|
||
|
||
# ④ 插入交易明細
|
||
for line in all_lines:
|
||
# 轉換 tax_direction
|
||
tax_dir_db = None
|
||
if line.tax_direction:
|
||
if line.tax_direction == 'paid':
|
||
tax_dir_db = 'INPUT'
|
||
elif line.tax_direction == 'received':
|
||
tax_dir_db = 'OUTPUT'
|
||
else:
|
||
tax_dir_db = line.tax_direction.upper()
|
||
|
||
cur.execute("""
|
||
INSERT INTO journal_lines (
|
||
journal_entry_id,
|
||
account_id,
|
||
debit,
|
||
credit,
|
||
tax_rate,
|
||
tax_direction
|
||
)
|
||
VALUES (%s, %s, %s, %s, %s, %s)
|
||
""", (
|
||
entry_id,
|
||
line.account_id,
|
||
line.debit,
|
||
line.credit,
|
||
line.tax_rate,
|
||
tax_dir_db
|
||
))
|
||
|
||
conn.commit()
|
||
|
||
return {
|
||
"status": "ok",
|
||
"journal_entry_id": entry_id,
|
||
"revision_created": original_entry_id is not None
|
||
}
|
||
else:
|
||
# 旧系统：没有版本追踪，直接创建仕訳
|
||
with conn.cursor() as cur:
|
||
cur.execute("""
|
||
INSERT INTO journal_entries (
|
||
entry_date, description, fiscal_year, is_deleted, created_by
|
||
) VALUES (%s, %s, %s, false, %s)
|
||
RETURNING journal_entry_id
|
||
""", (req.entry_date, req.description, fiscal_year, "system"))
|
||
|
||
entry_id = cur.fetchone()["journal_entry_id"]
|
||
|
||
# 插入交易明細
|
||
for line in all_lines:
|
||
# 轉換 tax_direction
|
||
tax_dir_db = None
|
||
if line.tax_direction:
|
||
if line.tax_direction == 'paid':
|
||
tax_dir_db = 'INPUT'
|
||
elif line.tax_direction == 'received':
|
||
tax_dir_db = 'OUTPUT'
|
||
else:
|
||
tax_dir_db = line.tax_direction.upper()
|
||
|
||
cur.execute("""
|
||
INSERT INTO journal_lines (
|
||
journal_entry_id, account_id, debit, credit,
|
||
tax_rate, tax_direction
|
||
) VALUES (%s, %s, %s, %s, %s, %s)
|
||
""", (
|
||
entry_id,
|
||
line.account_id,
|
||
line.debit,
|
||
line.credit,
|
||
line.tax_rate,
|
||
tax_dir_db
|
||
))
|
||
|
||
conn.commit()
|
||
|
||
return {
|
||
"status": "ok",
|
||
"journal_entry_id": entry_id,
|
||
"revision_created": False,
|
||
"warning": "版本追踪字段不存在，使用降级模式"
|
||
}
|
||
|
||
|
||
@router.put("/{journal_id}")
|
||
def update_journal_entry(journal_id: int, req: JournalEntryUpdateRequest):
|
||
from app.utils.month_lock import is_month_locked
|
||
|
||
with get_connection() as conn:
|
||
with conn.cursor() as cur:
|
||
|
||
# ① 取得现有仕訳
|
||
cur.execute("""
|
||
SELECT journal_date, is_deleted, version
|
||
FROM journal_entries
|
||
WHERE journal_id = %s
|
||
""", (journal_id,))
|
||
row = cur.fetchone()
|
||
|
||
if not row:
|
||
raise HTTPException(status_code=404, detail="仕訳が存在しません")
|
||
|
||
if row["is_deleted"]:
|
||
raise HTTPException(status_code=400, detail="削除済み仕訳は更新できません")
|
||
|
||
journal_date = row["journal_date"]
|
||
|
||
# 借贷平衡校验（update）
|
||
total_debit = sum(l.debit for l in req.lines)
|
||
total_credit = sum(l.credit for l in req.lines)
|
||
|
||
if total_debit != total_credit:
|
||
raise HTTPException(status_code=400, detail="借方和贷方不平衡")
|
||
|
||
|
||
# ② 月次锁定检查
|
||
if is_month_locked(journal_date):
|
||
raise HTTPException(status_code=400, detail="该月份已锁定，不能修改仕訳")
|
||
|
||
# ③ 更新 header
|
||
cur.execute("""
|
||
UPDATE journal_entries
|
||
SET description = %s,
|
||
version = version + 1,
|
||
updated_at = CURRENT_TIMESTAMP AT TIME ZONE 'Asia/Tokyo',
|
||
updated_reason = %s
|
||
WHERE journal_id = %s
|
||
""", (
|
||
req.description,
|
||
req.updated_reason,
|
||
journal_id
|
||
))
|
||
|
||
# ④ 删除原有明细（物理删除，OK）
|
||
cur.execute("""
|
||
DELETE FROM journal_lines
|
||
WHERE journal_id = %s
|
||
""", (journal_id,))
|
||
|
||
# ⑤ 插入新明细
|
||
for line in req.lines:
|
||
cur.execute("""
|
||
INSERT INTO journal_lines (
|
||
journal_id,
|
||
account_id,
|
||
debit,
|
||
credit
|
||
) VALUES (%s, %s, %s, %s)
|
||
""", (
|
||
journal_id,
|
||
line.account_id,
|
||
line.debit,
|
||
line.credit
|
||
))
|
||
|
||
conn.commit()
|
||
|
||
return {
|
||
"status": "ok",
|
||
"journal_id": journal_id,
|
||
"message": "仕訳を更新しました"
|
||
}
|
||
|
||
|
||
|
||
@router.delete("/{journal_id}", summary="仕訳削除（ソフト削除）")
|
||
def delete_journal_entry(journal_id: int, req: JournalEntryDeleteRequest):
|
||
"""
|
||
仕訳をソフト削除し、is_latest フラグを自動更新
|
||
|
||
ポイント：
|
||
- original_entry_id を持つ版本チェーン全体は影響を受けない
|
||
- 削除されたのが最新版の場合、前の版本を新しい is_latest にする
|
||
- 軟削除（is_deleted=true）なので完全な履歴は保持される
|
||
"""
|
||
with get_connection() as conn:
|
||
with conn.cursor() as cur:
|
||
# ① 削除対象の仕訳情報を取得
|
||
cur.execute("""
|
||
SELECT
|
||
journal_entry_id,
|
||
original_entry_id,
|
||
is_latest,
|
||
revision_count
|
||
FROM journal_entries
|
||
WHERE journal_entry_id = %s
|
||
AND is_deleted = false
|
||
""", (journal_id,))
|
||
|
||
row = cur.fetchone()
|
||
if not row:
|
||
raise HTTPException(
|
||
status_code=404,
|
||
detail="仕訳が存在しないか、既に削除されています"
|
||
)
|
||
|
||
original_entry_id = row["original_entry_id"]
|
||
is_latest = row["is_latest"]
|
||
|
||
# ② ソフト削除を実行
|
||
cur.execute("""
|
||
UPDATE journal_entries
|
||
SET is_deleted = true,
|
||
updated_at = CURRENT_TIMESTAMP AT TIME ZONE 'Asia/Tokyo'
|
||
WHERE journal_entry_id = %s
|
||
""", (journal_id,))
|
||
|
||
# ③ 削除されたのが最新版の場合のみ、新しい最新版を設定
|
||
if is_latest:
|
||
# 同じ original_entry_id を持つ未削除版の中で、最新の revision_count を探す
|
||
cur.execute("""
|
||
SELECT journal_entry_id
|
||
FROM journal_entries
|
||
WHERE (original_entry_id = %s OR journal_entry_id = %s)
|
||
AND is_deleted = false
|
||
AND journal_entry_id != %s
|
||
ORDER BY revision_count DESC
|
||
LIMIT 1
|
||
""", (original_entry_id or journal_id, original_entry_id or journal_id, journal_id))
|
||
|
||
new_latest = cur.fetchone()
|
||
if new_latest:
|
||
cur.execute("""
|
||
UPDATE journal_entries
|
||
SET is_latest = true
|
||
WHERE journal_entry_id = %s
|
||
""", (new_latest["journal_entry_id"],))
|
||
|
||
conn.commit()
|
||
|
||
return {
|
||
"status": "deleted",
|
||
"journal_entry_id": journal_id,
|
||
"message": "仕訳を削除しました（完全な履歴は保持されます）"
|
||
}
|