547 lines
19 KiB
Python
547 lines
19 KiB
Python
# backend/app/modules/trial_balance/service.py
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# 試算表.pdf フォーマットに完全準拠した試算表サービス
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from decimal import Decimal
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from typing import Dict, Any, List
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from app.core.database import get_connection
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def D(x) -> Decimal:
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return Decimal(str(x or 0))
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# 除外する科目コード
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EXCLUDED_CODES = {'512', '513', '516'}
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def fetch_trial_balance(date_from: str, date_to: str):
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with get_connection() as conn, conn.cursor() as cur:
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# 勘定科目一覧
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cur.execute("""
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SELECT account_id, account_code, account_name, account_type
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FROM accounts
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WHERE is_active = true
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ORDER BY account_code
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""")
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accounts = cur.fetchall()
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# 科目データを格納
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account_data: Dict[str, Dict[str, Any]] = {}
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for acc in accounts:
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aid = acc["account_id"]
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code = acc["account_code"]
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# 除外科目をスキップ
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if code in EXCLUDED_CODES:
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continue
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# 期首残高: opening_balances テーブルの残高 + date_from より前の仕訳
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cur.execute("""
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SELECT COALESCE(opening_debit, 0) - COALESCE(opening_credit, 0) AS ob
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FROM opening_balances
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WHERE account_id = %s
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AND fiscal_year = EXTRACT(YEAR FROM %s::date)
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""", (aid, date_from))
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ob_row = cur.fetchone()
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opening_balance_from_table = D(ob_row["ob"]) if ob_row else D(0)
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# date_from より前の仕訳による増減
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cur.execute("""
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SELECT COALESCE(SUM(l.debit - l.credit), 0) AS opening
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FROM journal_lines l
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JOIN journal_entries j
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ON j.journal_entry_id = l.journal_entry_id
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WHERE l.account_id = %s
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AND j.entry_date < %s
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AND j.is_deleted = false
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AND j.is_latest = true
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""", (aid, date_from))
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opening_from_journals = D(cur.fetchone()["opening"])
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opening = opening_balance_from_table + opening_from_journals
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# 当期増減（date_from ～ date_to）
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cur.execute("""
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SELECT
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COALESCE(SUM(l.debit), 0) AS debit,
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COALESCE(SUM(l.credit), 0) AS credit
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FROM journal_lines l
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JOIN journal_entries j
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ON j.journal_entry_id = l.journal_entry_id
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WHERE l.account_id = %s
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AND j.entry_date BETWEEN %s AND %s
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AND j.is_deleted = false
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AND j.is_latest = true
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""", (aid, date_from, date_to))
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row = cur.fetchone()
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debit = D(row["debit"])
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credit = D(row["credit"])
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closing = opening + debit - credit
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# 負債・資本は絶対値で表示
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if acc["account_type"] in ("liability", "equity"):
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opening = abs(opening)
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closing = abs(closing)
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account_data[code] = {
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"account_id": aid,
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"account_code": code,
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"account_name": acc["account_name"],
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"account_type": acc["account_type"],
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"opening_balance": opening,
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"debit": debit,
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"credit": credit,
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"closing_balance": closing,
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}
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# =============================================
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# ヘルパー関数
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# =============================================
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def acct_row(code):
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"""個別科目の行を返す（存在しない場合はNone）"""
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if code not in account_data:
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return None
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d = account_data[code]
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return {
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"account_code": d["account_code"],
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"account_name": d["account_name"],
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"account_type": d["account_type"],
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"opening_balance": str(d["opening_balance"]),
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"debit": str(d["debit"]),
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"credit": str(d["credit"]),
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"closing_balance": str(d["closing_balance"]),
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"ratio": None,
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"is_total": False,
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}
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def total_row(name, codes, is_total=True, indent=False):
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"""合計行を生成"""
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existing = [c for c in codes if c in account_data]
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opening = sum(account_data[c]["opening_balance"] for c in existing) if existing else D(0)
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debit = sum(account_data[c]["debit"] for c in existing) if existing else D(0)
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credit = sum(account_data[c]["credit"] for c in existing) if existing else D(0)
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closing = sum(account_data[c]["closing_balance"] for c in existing) if existing else D(0)
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return {
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"account_code": "",
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"account_name": name,
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"account_type": "",
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"opening_balance": str(opening),
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"debit": str(debit),
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"credit": str(credit),
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"closing_balance": str(closing),
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"ratio": None,
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"is_total": is_total,
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"indent": indent,
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}
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def custom_row(name, opening, debit, credit, closing,
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is_total=False, indent=False, account_type="", is_pl=False):
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"""カスタム行を生成"""
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row = {
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"account_code": "",
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"account_name": name,
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"account_type": account_type,
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"opening_balance": str(opening),
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"debit": str(debit),
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"credit": str(credit),
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"closing_balance": str(closing),
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"ratio": None,
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"is_total": is_total,
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"indent": indent,
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}
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if is_pl:
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row["is_pl"] = True
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return row
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# =============================================
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# 結果リスト構築（試算表.pdf の順序に完全準拠）
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# =============================================
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result_accounts: List[Dict[str, Any]] = []
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added_codes = set() # 追加済みの科目コードを追跡
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def add(code):
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"""個別科目を追加"""
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r = acct_row(code)
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if r:
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result_accounts.append(r)
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added_codes.add(code)
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def add_total(name, codes, **kwargs):
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"""合計行を追加"""
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result_accounts.append(total_row(name, codes, **kwargs))
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# ========== 資産の部 ==========
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# 現金・預金
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cash_codes = ["101", "102", "103", "104", "105"]
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for c in cash_codes:
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add(c)
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add_total("現金・預金合計", cash_codes)
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# 売上債権
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receivable_codes = ["201", "202"]
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for c in receivable_codes:
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add(c)
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add_total("売上債権合計", receivable_codes)
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# 他流動資産
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other_current_codes = ["203", "204", "205", "206", "207", "208"]
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for c in other_current_codes:
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add(c)
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add_total("他流動資産合計", other_current_codes)
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# 有価証券
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securities_codes = ["301"]
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for c in securities_codes:
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add(c)
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add_total("有価証券合計", securities_codes)
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# 流動資産合計
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current_asset_codes = cash_codes + receivable_codes + other_current_codes + securities_codes
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add_total("流動資産合計", current_asset_codes)
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# 有形固定資産
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tangible_codes = ["401", "402", "403", "404", "405", "406", "407"]
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for c in tangible_codes:
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add(c)
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add_total("有形固定資産合計", tangible_codes)
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# 無形固定資産
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intangible_codes = ["408"]
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for c in intangible_codes:
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add(c)
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add_total("無形固定資産合計", intangible_codes)
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# 投資その他の資産
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investment_codes = ["410"]
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for c in investment_codes:
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add(c)
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add_total("投資その他の資産合計", investment_codes)
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# 固定資産合計
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fixed_asset_codes = tangible_codes + intangible_codes + investment_codes
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add_total("固定資産合計", fixed_asset_codes)
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# 資産合計
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all_asset_codes = current_asset_codes + fixed_asset_codes
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add_total("資産合計", all_asset_codes)
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# ========== 負債の部 ==========
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# 仕入債務
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trade_payable_codes = ["501"]
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for c in trade_payable_codes:
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add(c)
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add_total("仕入債務合計", trade_payable_codes)
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# 流動負債その他（502-508）
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current_liability_other = ["502", "503", "504", "505", "506", "507", "508"]
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for c in current_liability_other:
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add(c)
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current_liability_codes = trade_payable_codes + current_liability_other
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add_total("流動負債合計", current_liability_codes)
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# 固定負債
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fixed_liability_codes = ["509"]
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for c in fixed_liability_codes:
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add(c)
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add_total("固定負債合計", fixed_liability_codes)
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# 負債合計
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all_liability_codes = current_liability_codes + fixed_liability_codes
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add_total("負債合計", all_liability_codes)
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# ========== 510/511: 独立科目（負債と資本の間） ==========
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add("510")
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add("511")
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# ========== 資本の部 ==========
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# 資本金
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capital_codes = ["601"]
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for c in capital_codes:
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add(c)
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add_total("資本金合計", capital_codes)
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# 繰越利益剰余金（602）
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add("602")
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# --- 当期純損益金額の計算 ---
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revenue_total = D(0)
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for acc_code, acc_data in account_data.items():
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if acc_code.startswith("7"):
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revenue_total += acc_data["credit"] - acc_data["debit"]
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expense_total = D(0)
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for acc_code, acc_data in account_data.items():
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if acc_code.startswith("8"):
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expense_total += acc_data["debit"] - acc_data["credit"]
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net_income = revenue_total - expense_total
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# 繰越利益剰余金の期首残高
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retained_opening = account_data.get("602", {}).get("opening_balance", D(0))
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retained_total = retained_opening + net_income
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# 繰越利益
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result_accounts.append(
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custom_row("繰越利益", retained_opening, D(0), D(0), retained_opening,
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indent=True, account_type="equity")
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)
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# 繰越利益剰余金合計
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result_accounts.append(
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custom_row("繰越利益剰余金合計", retained_opening,
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abs(net_income) if net_income < 0 else D(0),
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net_income if net_income > 0 else D(0),
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retained_total,
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is_total=True, indent=True, account_type="equity")
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)
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# その他利益剰余金合計
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result_accounts.append(
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custom_row("その他利益剰余金合計", D(0), D(0), D(0), D(0),
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is_total=True, indent=True, account_type="equity")
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)
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# 利益剰余金合計
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result_accounts.append(
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custom_row("利益剰余金合計", retained_opening,
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abs(net_income) if net_income < 0 else D(0),
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net_income if net_income > 0 else D(0),
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retained_total,
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is_total=True, account_type="equity")
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)
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# 純資産合計
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capital_closing = account_data.get("601", {}).get("closing_balance", D(0))
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equity_total_closing = capital_closing + retained_total
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equity_total_opening = sum(
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account_data[c]["opening_balance"] for c in ["601", "602"] if c in account_data
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)
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result_accounts.append(
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custom_row("純資産合計", equity_total_opening, D(0), D(0), equity_total_closing,
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is_total=True, account_type="equity")
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)
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# ========== 損益の部（截図フォーマットに準拠） ==========
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# --- P/L 用ヘルパー ---
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def pl_row(code, indent=False):
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"""P/L個別科目行（closing = credit-debit or debit-credit）"""
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if code not in account_data:
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return None
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d = account_data[code]
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if code.startswith("7"):
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pl_closing = d["credit"] - d["debit"]
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else:
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pl_closing = d["debit"] - d["credit"]
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return {
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"account_code": d["account_code"],
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"account_name": d["account_name"],
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"account_type": d["account_type"],
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"opening_balance": "0",
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"debit": str(d["debit"]),
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"credit": str(d["credit"]),
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"closing_balance": str(pl_closing),
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"ratio": None,
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"is_total": False,
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"indent": indent,
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"is_pl": True,
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}
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def add_pl(code, indent=False):
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r = pl_row(code, indent)
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if r:
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result_accounts.append(r)
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added_codes.add(code)
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# === 売上高 ===
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add_pl("701")
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# 売上高合計
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rev_d = account_data.get("701", {})
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revenue_val = rev_d.get("credit", D(0)) - rev_d.get("debit", D(0)) if "701" in account_data else D(0)
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result_accounts.append(
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custom_row("売上高合計", D(0), D(0), revenue_val, revenue_val, is_total=True, is_pl=True)
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)
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# === 売上原価セクション ===
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# 期首商品棚卸高
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result_accounts.append(
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custom_row("期首商品棚卸高", D(0), D(0), D(0), D(0), indent=True, is_pl=True)
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)
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# 当期商品仕入高（= 801 仕入高）
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if "801" in account_data:
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add_pl("801", indent=True)
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else:
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result_accounts.append(
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custom_row("当期商品仕入高", D(0), D(0), D(0), D(0), indent=True, is_pl=True)
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)
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added_codes.add("801")
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# 合計
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cogs_d = account_data.get("801", {})
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cogs_debit = cogs_d.get("debit", D(0)) if "801" in account_data else D(0)
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cogs_credit = cogs_d.get("credit", D(0)) if "801" in account_data else D(0)
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cogs_net = cogs_debit - cogs_credit
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result_accounts.append(
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custom_row("合計", D(0), cogs_debit, cogs_credit, cogs_net,
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is_total=True, indent=True, is_pl=True)
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)
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# 期末商品棚卸高
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result_accounts.append(
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custom_row("期末商品棚卸高", D(0), D(0), D(0), D(0), indent=True, is_pl=True)
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)
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# 売上原価
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result_accounts.append(
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custom_row("売上原価", D(0), cogs_debit, cogs_credit, cogs_net,
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is_total=True, indent=True, is_pl=True)
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)
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# === 売上総損益金額 ===
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gross_profit = revenue_val - cogs_net
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result_accounts.append(
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custom_row("売上総損益金額", D(0), D(0), gross_profit, gross_profit,
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is_total=True, is_pl=True)
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)
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# === 販売管理費（截図の順序に準拠） ===
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sga_order = [
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"812", "813", "821", "814", "815", # 人件費系（812:役員報酬 813:給料手当 821:賞与 814:法定福利費 815:福利厚生費）
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"802", # 外注費
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"816", "817", # 交際費・会議費
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"803", "804", "805", # 旅費・通信・消耗品
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"818", # 新聞図書費
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"808", # 支払手数料
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"806", # 地代家賃
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"819", "820", # 保険料・租税公課
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]
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# 上記リストにない8xx費用科目を末尾に追加（801除外）
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remaining_8xx = [c for c in sorted(account_data.keys())
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if c.startswith("8") and c != "801" and c not in sga_order]
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sga_all = sga_order + remaining_8xx
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sga_debit_total = D(0)
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sga_credit_total = D(0)
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sga_closing_total = D(0)
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for code in sga_all:
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add_pl(code, indent=True)
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if code in account_data:
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d = account_data[code]
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sga_debit_total += d["debit"]
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sga_credit_total += d["credit"]
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sga_closing_total += d["debit"] - d["credit"]
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# 販売管理費計
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result_accounts.append(
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custom_row("販売管理費計", D(0), sga_debit_total, sga_credit_total,
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sga_closing_total, is_total=True, is_pl=True)
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)
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# === 営業損益金額 ===
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operating_profit = gross_profit - sga_closing_total
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result_accounts.append(
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custom_row("営業損益金額", D(0), D(0), operating_profit, operating_profit,
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is_total=True, is_pl=True)
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)
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# === 営業外収益 ===
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non_op_rev_codes = ["702", "709"]
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non_op_rev_debit = D(0)
|
||
non_op_rev_credit = D(0)
|
||
for code in non_op_rev_codes:
|
||
add_pl(code, indent=True)
|
||
if code in account_data:
|
||
d = account_data[code]
|
||
non_op_rev_debit += d["debit"]
|
||
non_op_rev_credit += d["credit"]
|
||
non_op_rev_closing = non_op_rev_credit - non_op_rev_debit
|
||
|
||
# 営業外収益合計
|
||
result_accounts.append(
|
||
custom_row("営業外収益合計", D(0), non_op_rev_debit, non_op_rev_credit,
|
||
non_op_rev_closing, is_total=True, indent=True, is_pl=True)
|
||
)
|
||
|
||
# 営業外費用合計（現在は該当科目なし）
|
||
result_accounts.append(
|
||
custom_row("営業外費用合計", D(0), D(0), D(0), D(0),
|
||
is_total=True, indent=True, is_pl=True)
|
||
)
|
||
|
||
# === 経常損益金額 ===
|
||
ordinary_profit = operating_profit + non_op_rev_closing
|
||
result_accounts.append(
|
||
custom_row("経常損益金額", D(0), D(0), ordinary_profit, ordinary_profit,
|
||
is_total=True, is_pl=True)
|
||
)
|
||
|
||
# === 特別利益合計 ===
|
||
result_accounts.append(
|
||
custom_row("特別利益合計", D(0), D(0), D(0), D(0),
|
||
is_total=True, indent=True, is_pl=True)
|
||
)
|
||
|
||
# === 特別損失合計 ===
|
||
result_accounts.append(
|
||
custom_row("特別損失合計", D(0), D(0), D(0), D(0),
|
||
is_total=True, indent=True, is_pl=True)
|
||
)
|
||
|
||
# === 当期純損益金額 ===
|
||
result_accounts.append(
|
||
custom_row("当期純損益金額", D(0), D(0), ordinary_profit, ordinary_profit,
|
||
is_total=True, is_pl=True)
|
||
)
|
||
|
||
# ========== 未分類科目（上記にない科目を末尾に追加） ==========
|
||
for code in sorted(account_data.keys()):
|
||
if code not in added_codes:
|
||
add(code)
|
||
|
||
# =============================================
|
||
# 構成比を計算
|
||
# B/S: 借方残合計ベース
|
||
# P/L: 売上高（対売上比）ベース
|
||
# =============================================
|
||
debit_balance_total = sum(
|
||
d["closing_balance"] for d in account_data.values()
|
||
if d["closing_balance"] > 0
|
||
)
|
||
|
||
for acc in result_accounts:
|
||
closing = D(acc["closing_balance"])
|
||
if acc.get("is_pl"):
|
||
# P/L: 対売上比
|
||
if revenue_val != 0:
|
||
ratio = (closing / revenue_val) * 100
|
||
acc["ratio"] = f"{ratio:.2f}"
|
||
else:
|
||
acc["ratio"] = "0.00"
|
||
else:
|
||
# B/S: 借方残合計ベース
|
||
if debit_balance_total != 0:
|
||
ratio = (closing / debit_balance_total) * 100
|
||
acc["ratio"] = f"{ratio:.2f}"
|
||
else:
|
||
acc["ratio"] = "0.00"
|
||
|
||
# 総合計を計算
|
||
total_opening = sum(d["opening_balance"] for d in account_data.values())
|
||
total_debit = sum(d["debit"] for d in account_data.values())
|
||
total_credit = sum(d["credit"] for d in account_data.values())
|
||
total_closing = sum(d["closing_balance"] for d 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(debit_balance_total),
|
||
}
|
||
|
||
return result
|