309 lines
13 KiB
Python
309 lines
13 KiB
Python
# backend/app/modules/trial_balance/service.py
|
||
from decimal import Decimal
|
||
from typing import Dict, Any, List
|
||
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", "105"]),
|
||
("売上債権合計", ["201", "202"]),
|
||
("有価証券合計", ["301"]),
|
||
("棚卸資産合計", ["210"]),
|
||
("他流動資産合計", ["203", "204", "205", "206", "207", "208"]),
|
||
("流動資産合計", ["101", "102", "103", "104", "105", "201", "202", "203", "204", "205", "206", "207", "208", "210", "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", "105", "201", "202", "203", "204", "205", "206", "207", "208", "210", "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"]),
|
||
# 利益剰余金合計は特別処理（602 + 当期純利益の内訳を表示）
|
||
("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
|
||
WHERE is_active = true
|
||
ORDER BY account_code
|
||
""")
|
||
accounts = cur.fetchall()
|
||
|
||
|
||
# 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
|
||
# 修正された仕訳（is_latest = false）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
|
||
WHERE l.account_id = %s
|
||
AND j.entry_date < %s
|
||
AND j.is_deleted = false
|
||
AND j.is_latest = true
|
||
""", (aid, date_from))
|
||
opening_from_journals = D(cur.fetchone()["opening"])
|
||
|
||
# 合計
|
||
opening = opening_balance_from_table + opening_from_journals
|
||
|
||
# 当期増減（date_from ～ date_to）
|
||
# 修正された仕訳（is_latest = false）は除外
|
||
cur.execute("""
|
||
SELECT
|
||
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_entry_id = l.journal_entry_id
|
||
WHERE l.account_id = %s
|
||
AND j.entry_date BETWEEN %s AND %s
|
||
AND j.is_deleted = false
|
||
AND j.is_latest = true
|
||
""", (aid, date_from, date_to))
|
||
row = cur.fetchone()
|
||
debit = D(row["debit"])
|
||
credit = D(row["credit"])
|
||
|
||
closing = opening + debit - credit
|
||
|
||
# 負債・資本は絶対値で表示（見やすくするため）
|
||
if acc["account_type"] in ("liability", "equity"):
|
||
opening = abs(opening)
|
||
closing = abs(closing)
|
||
|
||
account_data[code] = {
|
||
"account_id": aid,
|
||
"account_code": code,
|
||
"account_name": acc["account_name"],
|
||
"account_type": acc["account_type"],
|
||
"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"]
|
||
|
||
# 利益剰余金（602）の後に詳細を挿入
|
||
if code == "602":
|
||
# 繰越利益剰余金 = 602の期首残高
|
||
retained_earnings_opening = data["opening_balance"]
|
||
|
||
# 当期純損益金額を計算（収益 - 費用）
|
||
# 収益（7xx）の合計
|
||
revenue_total = D(0)
|
||
for acc_code, acc_data in account_data.items():
|
||
if acc_code.startswith("7"):
|
||
# 収益は貸方が増加、借方が減少
|
||
revenue_total += acc_data["credit"] - acc_data["debit"]
|
||
|
||
# 費用（8xx）の合計
|
||
expense_total = D(0)
|
||
for acc_code, acc_data in account_data.items():
|
||
if acc_code.startswith("8"):
|
||
# 費用は借方が増加、貸方が減少
|
||
expense_total += acc_data["debit"] - acc_data["credit"]
|
||
|
||
# 当期純損益金額 = 収益 - 費用
|
||
net_income = revenue_total - expense_total
|
||
|
||
# 繰越利益剰余金合計 = 期首繰越利益 + 当期純損益
|
||
retained_earnings_total = retained_earnings_opening + net_income
|
||
|
||
# 繰越利益の行を追加
|
||
result_accounts.append({
|
||
"account_code": "",
|
||
"account_name": "繰越利益",
|
||
"account_type": "equity",
|
||
"opening_balance": str(retained_earnings_opening),
|
||
"debit": "0",
|
||
"credit": "0",
|
||
"closing_balance": str(retained_earnings_opening),
|
||
"ratio": None,
|
||
"is_total": False,
|
||
"indent": True
|
||
})
|
||
|
||
# 当期純損益金額の行を追加
|
||
result_accounts.append({
|
||
"account_code": "",
|
||
"account_name": "当期純損益金額",
|
||
"account_type": "equity",
|
||
"opening_balance": "0",
|
||
"debit": str(expense_total) if expense_total > 0 else "0",
|
||
"credit": str(revenue_total) if revenue_total > 0 else "0",
|
||
"closing_balance": str(net_income),
|
||
"ratio": None,
|
||
"is_total": False,
|
||
"indent": True
|
||
})
|
||
|
||
# 繰越利益剰余金合計の行を追加
|
||
result_accounts.append({
|
||
"account_code": "",
|
||
"account_name": "繰越利益剰余金合計",
|
||
"account_type": "equity",
|
||
"opening_balance": str(retained_earnings_opening),
|
||
"debit": str(expense_total) if expense_total > 0 else "0",
|
||
"credit": str(revenue_total) if revenue_total > 0 else "0",
|
||
"closing_balance": str(retained_earnings_total),
|
||
"ratio": None,
|
||
"is_total": True,
|
||
"indent": True
|
||
})
|
||
|
||
# その他利益剰余金合計（現在は0）
|
||
result_accounts.append({
|
||
"account_code": "",
|
||
"account_name": "その他利益剰余金合計",
|
||
"account_type": "equity",
|
||
"opening_balance": "0",
|
||
"debit": "0",
|
||
"credit": "0",
|
||
"closing_balance": "0",
|
||
"ratio": None,
|
||
"is_total": True,
|
||
"indent": True
|
||
})
|
||
|
||
# 利益剰余金合計の行を追加
|
||
result_accounts.append({
|
||
"account_code": "",
|
||
"account_name": "利益剰余金合計",
|
||
"account_type": "equity",
|
||
"opening_balance": str(retained_earnings_opening),
|
||
"debit": str(expense_total) if expense_total > 0 else "0",
|
||
"credit": str(revenue_total) if revenue_total > 0 else "0",
|
||
"closing_balance": str(retained_earnings_total),
|
||
"ratio": None,
|
||
"is_total": True
|
||
})
|
||
|
||
# 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())
|
||
|
||
result = {
|
||
"totals": {
|
||
"opening_balance": str(total_opening),
|
||
"debit": str(total_debit),
|
||
"credit": str(total_credit),
|
||
"closing_balance": str(total_closing),
|
||
"ratio": "100.00"
|
||
},
|
||
"accounts": result_accounts,
|
||
"grand_total_closing": str(grand_total_closing)
|
||
}
|
||
|
||
return result
|