141 lines
4.3 KiB
Python
141 lines
4.3 KiB
Python
"""
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税理士の残高試算表とシステムのデータを比較するスクリプト
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期間: 2025年6月1日〜2025年12月31日
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"""
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import psycopg2
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conn = psycopg2.connect(
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host='192.168.0.61',
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port=55432,
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dbname='njts_acct',
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user='njts_app',
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password='njts_app2025'
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)
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cur = conn.cursor()
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print("=" * 80)
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print("【システム】損益計算書 (2025年6月1日〜2025年12月31日)")
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print("=" * 80)
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# Get P&L accounts breakdown (account_type: 収益・費用 etc.)
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query = """
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SELECT
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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(SUM(jl.debit), 0) AS total_debit,
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COALESCE(SUM(jl.credit), 0) AS total_credit,
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CASE
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WHEN a.account_type IN ('revenue', '収益', 'income')
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THEN COALESCE(SUM(jl.credit), 0) - COALESCE(SUM(jl.debit), 0)
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ELSE
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COALESCE(SUM(jl.debit), 0) - COALESCE(SUM(jl.credit), 0)
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END AS balance
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FROM accounts a
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LEFT JOIN journal_lines jl ON a.account_id = jl.account_id
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LEFT JOIN journal_entries je ON jl.journal_entry_id = je.journal_entry_id
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AND je.is_latest = true
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AND je.is_deleted = false
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AND je.entry_date >= '2025-06-01'
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AND je.entry_date <= '2025-12-31'
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WHERE a.account_type NOT IN ('asset', 'liability', 'equity', '資産', '負債', '純資産', '資本')
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GROUP BY a.account_id, a.account_code, a.account_name, a.account_type
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HAVING COALESCE(SUM(jl.debit), 0) + COALESCE(SUM(jl.credit), 0) != 0
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ORDER BY a.account_code
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"""
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cur.execute(query)
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rows = cur.fetchall()
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if rows:
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print(f"{'科目コード':<10} {'科目名':<20} {'種別':<15} {'借方合計':>12} {'貸方合計':>12} {'残高':>12}")
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print("-" * 85)
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for row in rows:
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print(f"{str(row[0]):<10} {str(row[1]):<20} {str(row[2]):<15} {row[3]:>12,.0f} {row[4]:>12,.0f} {row[5]:>12,.0f}")
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else:
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print("データが見つかりません。account_typeを確認します...")
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cur.execute("SELECT DISTINCT account_type FROM accounts ORDER BY account_type")
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types = cur.fetchall()
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print("account_typeの一覧:", [t[0] for t in types])
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print()
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print("=" * 80)
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print("【システム】勘定科目別集計（全科目）")
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print("=" * 80)
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query2 = """
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SELECT
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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(SUM(jl.debit), 0) AS total_debit,
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COALESCE(SUM(jl.credit), 0) AS total_credit
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FROM accounts a
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JOIN journal_lines jl ON a.account_id = jl.account_id
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JOIN journal_entries je ON jl.journal_entry_id = je.journal_entry_id
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WHERE je.is_latest = true
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AND je.is_deleted = false
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AND je.entry_date >= '2025-06-01'
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AND je.entry_date <= '2025-12-31'
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GROUP BY a.account_id, a.account_code, a.account_name, a.account_type
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ORDER BY a.account_code
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"""
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cur.execute(query2)
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rows2 = cur.fetchall()
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if rows2:
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print(f"{'科目コード':<10} {'科目名':<25} {'種別':<15} {'期間借方':>12} {'期間貸方':>12}")
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print("-" * 80)
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for row in rows2:
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print(f"{str(row[0]):<10} {str(row[1]):<25} {str(row[2]):<15} {row[3]:>12,.0f} {row[4]:>12,.0f}")
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print()
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print("=" * 80)
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print("【比較】税理士試算表との差異分析")
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print("=" * 80)
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# Tax accountant figures from PDF
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accountant_figures = {
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"売上高": 28896368,
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"役員報酬": 2520000,
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"給料手当": 2700000,
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"賞与": 4300000,
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"法定福利費": 1588604,
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"福利厚生費": 242978,
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"外注費": 7490000,
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"交際費": 915007,
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"会議費": 219070,
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"旅費交通費": 522149,
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"通信費": 31459,
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"消耗品費": 1027007,
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"修繕費": 986,
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"新聞図書費": 9900,
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"支払手数料": 168800,
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"地代家賃": 1081822,
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"保険料": 33950,
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"租税公課": 33100,
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"受取利息": 4878,
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"法人税住民税事業税": 747,
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}
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print("\n税理士試算表の数値:")
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total_revenue = 0
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total_expense = 0
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for k, v in accountant_figures.items():
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if k in ["売上高", "受取利息"]:
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total_revenue += v
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print(f" {k:<20}: {v:>12,.0f} (収益)")
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else:
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total_expense += v
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print(f" {k:<20}: {v:>12,.0f} (費用)")
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print(f"\n 収益合計 : {total_revenue:>12,.0f}")
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print(f" 費用合計 : {total_expense:>12,.0f}")
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print(f" 当期純損益 : {total_revenue - total_expense:>12,.0f}")
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print(f"\n 税理士の当期純損益: 6,015,667")
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print(f" 自社の当期純損益 : 9,461,950")
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print(f" 差 額 : {9461950 - 6015667:>12,.0f}")
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conn.close()
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