203 lines
7.6 KiB
Python
203 lines
7.6 KiB
Python
from fastapi import APIRouter, HTTPException, Query
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from pydantic import BaseModel, field_validator
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from typing import List, Optional, Tuple
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from decimal import Decimal, InvalidOperation
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from app.core.database import get_connection
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router = APIRouter(prefix="/opening-balances", tags=["期首残高"])
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# ---------- Models ----------
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class OpeningBalanceItem(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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@field_validator("debit", "credit", mode="before")
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@classmethod
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def to_decimal(cls, v):
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try:
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d = Decimal(str(v))
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except InvalidOperation:
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raise ValueError("金額は数値で入力してください")
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if d < 0:
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raise ValueError("金額は0以上で入力してください")
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return d
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@field_validator("credit")
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@classmethod
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def exclusive_debit_credit(cls, v, info):
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# 同時に > 0 は不可（0/0 は許容：行スキップ用）
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debit = info.data.get("debit", Decimal("0"))
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if v > 0 and Decimal(debit) > 0:
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raise ValueError("借方と貸方を同時に入力しないでください")
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return v
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class OpeningBalanceRequest(BaseModel):
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fiscal_year: int
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balances: List[OpeningBalanceItem]
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# ---------- GET：期首残高取得（BS のみ） ----------
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@router.get("", summary="期首残高取得")
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def get_opening_balances(
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fiscal_year: int = Query(..., description="会計年度（例：2025）")
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):
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with get_connection() as conn, conn.cursor() as cur:
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cur.execute("""
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SELECT
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a.account_id,
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a.account_code,
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a.account_name,
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a.account_type,
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COALESCE(o.opening_debit, 0) AS opening_debit,
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COALESCE(o.opening_credit, 0) AS opening_credit
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FROM accounts a
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LEFT JOIN opening_balances o
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ON o.account_id = a.account_id
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AND o.fiscal_year = %s
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WHERE a.is_active = true
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AND a.account_type IN ('asset','liability','equity')
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ORDER BY a.account_code
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""", (fiscal_year,))
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return cur.fetchall()
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# ---------- 内部 util：繰越利益（剰余金）アカウント検索 ----------
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def _find_retained_earnings(cur) -> Optional[Tuple[int, str]]:
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"""
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可能な名称で繰越利益（剰余金）科目を探す。
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優先：'繰越利益剰余金' → '繰越利益'
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戻り値： (account_id, account_name) or None
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"""
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cur.execute("""
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SELECT account_id, account_name
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FROM accounts
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WHERE is_active = true
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AND account_type = 'equity'
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AND account_name IN ('繰越利益剰余金','繰越利益')
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ORDER BY CASE account_name
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WHEN '繰越利益剰余金' THEN 1
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WHEN '繰越利益' THEN 2
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ELSE 99
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END
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LIMIT 1
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""")
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row = cur.fetchone()
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return (row["account_id"], row["account_name"]) if row else None
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# ---------- POST：期首残高保存（BSのみ・繰越利益は自動計算） ----------
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@router.post("", summary="期首残高保存")
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def save_opening_balances(req: OpeningBalanceRequest):
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with get_connection() as conn, conn.cursor() as cur:
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# 年度ロック
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cur.execute("""
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SELECT is_locked
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FROM fiscal_year_locks
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WHERE fiscal_year = %s
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""", (req.fiscal_year,))
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row = cur.fetchone()
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if row and row["is_locked"]:
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raise HTTPException(status_code=400, detail="この会計年度の期首残高は既に確定されています。")
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# 全 BS 科目取得（存在性/種別チェック用）
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cur.execute("""
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SELECT account_id, account_type, account_name
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FROM accounts
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WHERE is_active = true
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""")
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acc_map = {r["account_id"]: (r["account_type"], r["account_name"]) for r in cur.fetchall()}
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# 入力の整形：BSのみ採用・繰越利益は無視（後で自動作成）
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bs_items: List[OpeningBalanceItem] = []
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total_debit = Decimal("0")
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total_credit = Decimal("0")
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for b in req.balances:
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# 科目存在
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if b.account_id not in acc_map:
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raise HTTPException(status_code=400, detail=f"存在しない科目IDです：{b.account_id}")
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acc_type, acc_name = acc_map[b.account_id]
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# 繰越利益（剰余金）は前端から送られても無視（自動計算対象）
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if acc_name in ("繰越利益剰余金", "繰越利益"):
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continue
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# BS 以外は不可
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if acc_type not in ("asset", "liability", "equity"):
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raise HTTPException(status_code=400, detail=f"BS科目のみ設定可能です（{acc_name}）")
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# 0/0 はスキップ
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if b.debit == 0 and b.credit == 0:
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continue
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# 集計（繰越利益を除く）
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total_debit += b.debit
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total_credit += b.credit
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bs_items.append(b)
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# 繰越利益（剰余金）を自動計算
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diff = total_debit - total_credit # 借方合計 − 貸方合計
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re_account = _find_retained_earnings(cur)
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# 既存データ削除（年度単位）
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cur.execute("DELETE FROM opening_balances WHERE fiscal_year = %s", (req.fiscal_year,))
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# 再登録：BS各行
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for b in bs_items:
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cur.execute("""
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INSERT INTO opening_balances
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(fiscal_year, account_id, opening_debit, opening_credit)
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VALUES (%s, %s, %s, %s)
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""", (req.fiscal_year, b.account_id, b.debit, b.credit))
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# 自動：繰越利益（剰余金）
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re_inserted = None
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if re_account:
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re_id, re_name = re_account
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if diff > 0:
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# 借方が大 → その差額を「繰越利益（剰余金）の貸方」
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cur.execute("""
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INSERT INTO opening_balances (fiscal_year, account_id, opening_debit, opening_credit)
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VALUES (%s, %s, %s, %s)
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""", (req.fiscal_year, re_id, Decimal("0"), diff))
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re_inserted = {"account_id": re_id, "name": re_name, "debit": "0", "credit": str(diff)}
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elif diff < 0:
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# 贷方が大 → その差額を「繰越利益（剰余金）の借方」
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cur.execute("""
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INSERT INTO opening_balances (fiscal_year, account_id, opening_debit, opening_credit)
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VALUES (%s, %s, %s, %s)
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""", (req.fiscal_year, re_id, -diff, Decimal("0")))
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re_inserted = {"account_id": re_id, "name": re_name, "debit": str(-diff), "credit": "0"}
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else:
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# 完全一致 → 追加不要
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pass
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else:
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# 繰越利益科目が登録されていない場合：差額が 0 でないなら警告
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if diff != 0:
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raise HTTPException(
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status_code=400,
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detail="差額がありますが『繰越利益（剰余金）』科目が見つかりません。先に科目マスタを登録してください。"
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)
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conn.commit()
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return {
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"message": "期首残高を保存しました。",
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"totals": {
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"debit": str(total_debit),
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"credit": str(total_credit),
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"diff_before_retained": str(diff)
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},
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"retained_earnings_auto": re_inserted
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}
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