435 lines
14 KiB
Python
435 lines
14 KiB
Python
from fastapi import APIRouter, HTTPException
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from app.core.database import get_connection
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from pydantic import BaseModel
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from typing import List, Optional
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from decimal import Decimal
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from datetime import date
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router = APIRouter(prefix="/journal-entries", tags=["仕訳"])
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class JournalLine(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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tax_rate: Optional[int] = None # 10 or 8 or None
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tax_direction: Optional[str] = None # "paid" or "received" or None
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class JournalEntryRequest(BaseModel):
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entry_date: date
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description: str
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lines: List[JournalLine]
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tax_paid_account_id: Optional[int] = None # 仮払消費税等 勘定
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tax_received_account_id: Optional[int] = None # 仮受消費税等 勘定
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rounding_mode: str = "round" # "round", "floor", or "ceil"
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class JournalEntryUpdateRequest(BaseModel):
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description: str
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lines: List[JournalLine]
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updated_reason: str
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class JournalEntryDeleteRequest(BaseModel):
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deleted_reason: str
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@router.get("", summary="仕訳一覧取得")
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def get_journal_entries(
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from_date: date = None,
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to_date: date = None,
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keyword: str = None
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):
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"""
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仕訳一覧を検索して取得
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"""
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with get_connection() as conn:
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with conn.cursor() as cur:
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# クエリ構築
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sql = """
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SELECT
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je.journal_entry_id,
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je.entry_date,
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je.description,
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je.fiscal_year,
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COALESCE(SUM(jl.debit), 0) as debit_total,
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COALESCE(SUM(jl.credit), 0) as credit_total
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FROM journal_entries je
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LEFT JOIN journal_lines jl ON je.journal_entry_id = jl.journal_entry_id
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WHERE je.is_deleted = false
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"""
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params = []
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if from_date:
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sql += " AND je.entry_date >= %s"
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params.append(from_date)
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if to_date:
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sql += " AND je.entry_date <= %s"
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params.append(to_date)
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if keyword:
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sql += " AND je.description LIKE %s"
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params.append(f"%{keyword}%")
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sql += """
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GROUP BY je.journal_entry_id, je.entry_date, je.description, je.fiscal_year
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ORDER BY je.entry_date DESC, je.journal_entry_id DESC
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"""
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cur.execute(sql, params)
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rows = cur.fetchall()
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return [dict(row) for row in rows]
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@router.get("/{journal_id}", summary="仕訳詳細取得")
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def get_journal_entry(journal_id: int):
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"""
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指定された仕訳の詳細を取得
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"""
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with get_connection() as conn:
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with conn.cursor() as cur:
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# ヘッダー取得
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cur.execute("""
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SELECT
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journal_entry_id,
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entry_date,
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description,
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fiscal_year,
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version,
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is_deleted
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FROM journal_entries
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WHERE journal_entry_id = %s
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""", (journal_id,))
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header = cur.fetchone()
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if not header:
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raise HTTPException(status_code=404, detail="仕訳が存在しません")
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# 明細取得
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cur.execute("""
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SELECT
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jl.journal_line_id,
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jl.account_id,
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a.account_code,
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a.account_name,
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jl.debit,
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jl.credit
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FROM journal_lines jl
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JOIN accounts a ON jl.account_id = a.account_id
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WHERE jl.journal_entry_id = %s
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ORDER BY jl.journal_line_id
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""", (journal_id,))
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lines = cur.fetchall()
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return {
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**dict(header),
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"lines": [dict(line) for line in lines]
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}
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@router.post("/{journal_id}/reverse", summary="逆仕訳作成")
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def create_reverse_entry(journal_id: int):
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"""
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指定された仕訳の逆仕訳を作成
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"""
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with get_connection() as conn:
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with conn.cursor() as cur:
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# 元仕訳取得
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cur.execute("""
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SELECT entry_date, description, fiscal_year
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FROM journal_entries
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WHERE journal_entry_id = %s AND is_deleted = false
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""", (journal_id,))
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header = cur.fetchone()
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if not header:
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raise HTTPException(status_code=404, detail="仕訳が存在しません")
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# 元仕訳の明細取得
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cur.execute("""
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SELECT account_id, debit, credit
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FROM journal_lines
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WHERE journal_entry_id = %s
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""", (journal_id,))
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lines = cur.fetchall()
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# 逆仕訳ヘッダー作成
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cur.execute("""
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INSERT INTO journal_entries (
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entry_date,
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description,
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fiscal_year,
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version,
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is_deleted,
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created_by
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)
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VALUES (%s, %s, %s, 1, false, %s)
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RETURNING journal_entry_id
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""", (
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header["entry_date"],
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f"[逆仕訳] {header['description']}",
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header["fiscal_year"],
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"system"
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))
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new_entry_id = cur.fetchone()["journal_entry_id"]
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# 逆仕訳明細作成（借方と貸方を入れ替え）
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for line in lines:
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cur.execute("""
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INSERT INTO journal_lines (
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journal_entry_id,
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account_id,
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debit,
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credit
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)
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VALUES (%s, %s, %s, %s)
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""", (
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new_entry_id,
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line["account_id"],
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line["credit"], # 借方と貸方を入れ替え
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line["debit"]
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))
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conn.commit()
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return {
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"status": "ok",
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"reversed_journal_entry_id": new_entry_id,
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"original_journal_entry_id": journal_id
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}
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@router.post("", summary="仕訳登録")
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def create_journal_entry(req: JournalEntryRequest):
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from app.utils.month_lock import is_month_locked
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from decimal import Decimal, ROUND_HALF_UP, ROUND_DOWN, ROUND_UP
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if is_month_locked(req.entry_date):
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raise HTTPException(
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status_code=400,
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detail="该月份已锁定，不能新增仕訳"
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)
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if not req.lines:
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raise HTTPException(status_code=400, detail="仕訳明細不能为空")
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# 税額計算と税行生成
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all_lines = []
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tax_aggregation = {} # {"paid": Decimal, "received": Decimal}
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# 端数処理モード設定
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rounding_map = {
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"round": ROUND_HALF_UP,
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"floor": ROUND_DOWN,
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"ceil": ROUND_UP
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}
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rounding = rounding_map.get(req.rounding_mode, ROUND_HALF_UP)
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for line in req.lines:
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all_lines.append(line)
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# 税対象行の場合、税額を計算
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if line.tax_rate and line.tax_direction:
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amount = line.debit if line.debit > 0 else line.credit
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rate = Decimal(str(line.tax_rate)) / Decimal("100") # 10% -> 0.10
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# 入力額は税抜額として、税額 = 税抜額 × 税率
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raw_tax = amount * rate
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tax_amount = raw_tax.quantize(Decimal("1"), rounding=rounding)
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# 税方向ごとに集計
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if line.tax_direction not in tax_aggregation:
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tax_aggregation[line.tax_direction] = Decimal("0")
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tax_aggregation[line.tax_direction] += tax_amount
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# 集計した税額で税行を追加
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if "paid" in tax_aggregation and tax_aggregation["paid"] > 0:
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if not req.tax_paid_account_id:
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raise HTTPException(status_code=400, detail="仮払消費税等 勘定を選択してください")
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all_lines.append(JournalLine(
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account_id=req.tax_paid_account_id,
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debit=tax_aggregation["paid"],
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credit=Decimal("0")
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))
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if "received" in tax_aggregation and tax_aggregation["received"] > 0:
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if not req.tax_received_account_id:
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raise HTTPException(status_code=400, detail="仮受消費税等 勘定を選択してください")
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all_lines.append(JournalLine(
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account_id=req.tax_received_account_id,
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debit=Decimal("0"),
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credit=tax_aggregation["received"]
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))
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# 借貸平衡校験
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total_debit = sum(l.debit for l in all_lines)
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total_credit = sum(l.credit for l in all_lines)
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if total_debit != total_credit:
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raise HTTPException(status_code=400, detail="借方和贷方不平衡")
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fiscal_year = req.entry_date.year
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with get_connection() as conn:
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with conn.cursor() as cur:
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# 仕訳ヘッダ
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cur.execute("""
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INSERT INTO journal_entries (
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entry_date,
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description,
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fiscal_year,
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version,
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is_deleted,
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created_by
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)
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VALUES (%s, %s, %s, 1, false, %s)
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RETURNING journal_entry_id
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""", (
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req.entry_date,
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req.description,
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fiscal_year,
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"system"
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))
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entry_id = cur.fetchone()["journal_entry_id"]
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# 明細（税行を含む）
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for line in all_lines:
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cur.execute("""
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INSERT INTO journal_lines (
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journal_entry_id,
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account_id,
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debit,
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credit
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)
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VALUES (%s, %s, %s, %s)
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""", (
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entry_id,
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line.account_id,
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line.debit,
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line.credit
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))
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conn.commit()
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return {
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"status": "ok",
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"journal_entry_id": entry_id
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}
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@router.put("/{journal_id}")
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def update_journal_entry(journal_id: int, req: JournalEntryUpdateRequest):
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from app.utils.month_lock import is_month_locked
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with get_connection() as conn:
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with conn.cursor() as cur:
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# ① 取得现有仕訳
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cur.execute("""
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SELECT journal_date, is_deleted, version
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FROM journal_entries
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WHERE journal_id = %s
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""", (journal_id,))
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row = cur.fetchone()
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if not row:
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raise HTTPException(status_code=404, detail="仕訳が存在しません")
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if row["is_deleted"]:
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raise HTTPException(status_code=400, detail="削除済み仕訳は更新できません")
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journal_date = row["journal_date"]
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# 借贷平衡校验（update）
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total_debit = sum(l.debit for l in req.lines)
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total_credit = sum(l.credit for l in req.lines)
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if total_debit != total_credit:
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raise HTTPException(status_code=400, detail="借方和贷方不平衡")
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# ② 月次锁定检查
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if is_month_locked(journal_date):
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raise HTTPException(status_code=400, detail="该月份已锁定，不能修改仕訳")
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# ③ 更新 header
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cur.execute("""
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UPDATE journal_entries
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SET description = %s,
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version = version + 1,
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updated_at = NOW(),
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updated_reason = %s
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WHERE journal_id = %s
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""", (
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req.description,
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req.updated_reason,
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journal_id
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))
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# ④ 删除原有明细（物理删除，OK）
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cur.execute("""
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DELETE FROM journal_lines
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WHERE journal_id = %s
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""", (journal_id,))
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# ⑤ 插入新明细
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for line in req.lines:
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cur.execute("""
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INSERT INTO journal_lines (
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journal_id,
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account_id,
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debit,
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credit
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) VALUES (%s, %s, %s, %s)
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""", (
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journal_id,
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line.account_id,
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line.debit,
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line.credit
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))
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conn.commit()
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return {
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"status": "ok",
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"journal_id": journal_id,
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"message": "仕訳を更新しました"
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}
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@router.delete("/{journal_id}", summary="仕訳削除（ソフト削除）")
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def delete_journal_entry(journal_id: int, req: JournalEntryDeleteRequest):
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with get_connection() as conn:
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with conn.cursor() as cur:
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cur.execute("""
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UPDATE journal_entries
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SET is_deleted = true,
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updated_at = NOW()
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WHERE journal_entry_id = %s
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AND is_deleted = false
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RETURNING journal_entry_id
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""", (journal_id,))
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row = cur.fetchone()
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if not row:
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raise HTTPException(
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status_code=404,
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detail="仕訳が存在しないか、既に削除されています"
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)
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conn.commit()
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return {
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"status": "deleted",
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"journal_entry_id": journal_id
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}
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