92 lines
2.6 KiB
Python
92 lines
2.6 KiB
Python
# backend/app/modules/trial_balance/sql.py
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TRIAL_BALANCE_SQL = """
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WITH accounts_base AS (
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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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FROM accounts a
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WHERE a.is_active = true
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),
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opening AS (
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SELECT
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jl.account_id,
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SUM(jl.debit) AS opening_debit,
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SUM(jl.credit) AS opening_credit
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FROM journal_entries je
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JOIN journal_lines jl ON jl.journal_entry_id = je.journal_entry_id
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WHERE je.description = '前期残高'
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AND je.entry_date = %(start_date)s
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AND je.is_deleted = false
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GROUP BY jl.account_id
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),
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period AS (
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SELECT
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jl.account_id,
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SUM(jl.debit) AS period_debit,
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SUM(jl.credit) AS period_credit
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FROM journal_entries je
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JOIN journal_lines jl ON jl.journal_entry_id = je.journal_entry_id
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LEFT JOIN journal_entries child ON child.parent_entry_id = je.journal_entry_id
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WHERE je.entry_date BETWEEN %(start_date)s AND %(end_date)s
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AND je.description <> '前期残高'
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AND je.is_deleted = false
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-- 逆仕訳を除外（[逆仕訳]プレフィックスを持つ仕訳）
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AND je.description NOT LIKE '[逆仕訳]%'
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-- 子仕訳（修正後仕訳）を持つ修正前の仕訳を除外
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AND child.journal_entry_id IS NULL
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GROUP BY jl.account_id
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)
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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(o.opening_debit, 0) AS opening_debit,
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COALESCE(o.opening_credit, 0) AS opening_credit,
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COALESCE(p.period_debit, 0) AS period_debit,
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COALESCE(p.period_credit, 0) AS period_credit,
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CASE
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WHEN (
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COALESCE(o.opening_debit, 0)
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- COALESCE(o.opening_credit, 0)
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+ COALESCE(p.period_debit, 0)
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- COALESCE(p.period_credit, 0)
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) > 0
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THEN (
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COALESCE(o.opening_debit, 0)
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- COALESCE(o.opening_credit, 0)
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+ COALESCE(p.period_debit, 0)
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- COALESCE(p.period_credit, 0)
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)
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ELSE 0
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END AS closing_debit,
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CASE
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WHEN (
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COALESCE(o.opening_debit, 0)
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- COALESCE(o.opening_credit, 0)
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+ COALESCE(p.period_debit, 0)
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- COALESCE(p.period_credit, 0)
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) < 0
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THEN ABS(
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COALESCE(o.opening_debit, 0)
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- COALESCE(o.opening_credit, 0)
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+ COALESCE(p.period_debit, 0)
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- COALESCE(p.period_credit, 0)
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)
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ELSE 0
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END AS closing_credit
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FROM accounts_base a
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LEFT JOIN opening o ON o.account_id = a.account_id
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LEFT JOIN period p ON p.account_id = a.account_id
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ORDER BY a.account_code;
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"""
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