fix(reports): profit-summary 真实科目取数重建（去 KPI 比率倒推/硬编码 0.50 + 勾稽自检 + entity 隔离）
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ci/woodpecker/push/main Pipeline was canceled
This commit is contained in:
hermes
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# -*- coding: utf-8 -*-
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"""管理利润表（贡献式）取数层 —— 真实科目发生额，按账套(entity)隔离。
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**口径唯一源**：`app/utils/bep_caliber.py::ENTITY_CALIBERS`
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· 收入 ：`caliber['revenue_field']` + `caliber['revenue_filter']`（e1=5001 贷方 / e2=6001 贷方）
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· 变动成本 ：`caliber['varcost_terms']`（带号科目项；e1 = 5401借 + 5403借 + 571103借 − 530103贷）
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· 固定成本 ：`caliber['fixed_terms']`（带号科目项，**优先**）否则 `caliber['fixed_filters']`
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（前缀元组 → 派生为 `('+', '<前缀>%', 'net')` 借−贷净额；口径升级为 `fixed_terms` 后本层零改动自动跟随）
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· 期间行域 ：`carry_forward == 0` + `caliber['exclude_closing']`（结转腿未标账套须显式剔 `summary LIKE '%结转%'`）
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· 作废行域 ：`apply_voucher_guard`（`voucher_void_marks`，全库唯一实现）
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铁律（2026-10-14 管理利润表重建单）
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1. 本模块**不定义任何科目集、不含任何比例常量**；科目构成一律从 ENTITY_CALIBERS 派生。
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口径要改 → 只改 `bep_caliber.py` 一处（本层与报表层零改动自动跟随），**禁第二套口径**。
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2. **禁** KPI 比率 × 收入倒推（旧实现 `F_PROFIT_RATE` / `F_NET_PROFIT_RATE` / `F_COST_RATIO` 路线已废）；
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**禁**硬编码比例（旧实现：变动成本 = 营收 × 写死的五成比例）。
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3. 舍入一律「**汇总后舍入**」：先按元聚合相减，末步 ÷10000 取 2 位；勿逐分量舍入后相加。
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4. 查不到的数据**如实标缺**（`None` + `missing` 列表），不倒推、不回落政策常量。
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5. 末行标签必须与算法一致：本层算的是「收入 − 变动成本 − 固定成本」⇒ 标签 `营业利润`
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（常量 `BOTTOM_LABEL`）。**不称净利润**（未扣所得税/营业外收支/投资收益）；
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**不称息税前利润**（已扣 6603 财务费用，EBIT 应在其之上）。
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"""
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from __future__ import annotations
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import hashlib
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import json
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from typing import Dict, List, Optional, Tuple
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from sqlalchemy import func, or_
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from app.models import VoucherDetail
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from app.utils.bep_caliber import CLOSING_SUMMARY_LIKE, caliber_or_none
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from app.utils.voucher_guard import apply_voucher_guard
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# ── 展示口径 ────────────────────────────────────────────────────────────────
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UNIT = "万元" # 库内为元，展示 ÷10,000（与 bep_caliber 头注一致）
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YUAN_PER_WAN = 10000.0
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ROUND_DP = 2
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# 勾稽容差（万元）：三分量各 2 位舍入，「汇总后舍入」口径下最大漂移 < 0.015 ⇒ 0.02
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RECON_TOL_WAN = 0.02
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# 末行标签（与算法一致：收入 − 变动成本 − 固定成本）
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BOTTOM_LABEL = "营业利润"
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BOTTOM_LABEL_NOTE = ("＝ 营业收入 − 变动成本 − 固定成本；不含营业外收支、投资收益、所得税 "
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"⇒ 不标「净利润」；已扣 6603 财务费用 ⇒ 不标「息税前利润」")
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RECON_FORMULA = "营业收入 − 变动成本 − 固定成本 = 末行"
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FIELD_MAP = {
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"debit": lambda: VoucherDetail.debit_amount,
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"credit": lambda: VoucherDetail.credit_amount,
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"net": lambda: VoucherDetail.debit_amount - VoucherDetail.credit_amount, # 借−贷
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# 列名别名（与 dashboard._bep_sum_field / kpi_bep_deriver._sum_field 的调用风格互通，防两套拼写）
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"debit_amount": lambda: VoucherDetail.debit_amount,
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"credit_amount": lambda: VoucherDetail.credit_amount,
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}
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_FIELD_FROM_COLUMN = {"debit_amount": "debit", "credit_amount": "credit", "net": "net"}
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# 口径指纹涉及的键（变更即变；供报表/回执标注取证）
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_DIGEST_KEYS = ("name", "varcost_terms", "fixed_terms", "fixed_filters", "revenue_filter",
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"revenue_field", "exclude_closing", "closing_subject")
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# ── 通用聚合原语（机制层；与 dashboard._bep_sum_field / kpi_bep_deriver._sum_field 同式同参）──
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def subject_clause(kind: str, code: str):
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"""科目过滤谓词：('eq', code) 精确 / ('like', prefix) 前缀。"""
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if kind == "eq":
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return VoucherDetail.subject_code == code
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if kind == "like":
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return VoucherDetail.subject_code.like(str(code) + "%")
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raise ValueError(f"未知科目过滤类型: {kind}")
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def sum_by_subject(db, entity_id: int, period_from: str, period_to: str, field: str,
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subject_filter: Optional[Tuple[str, str]] = None, *,
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subject_filters: Optional[List[Tuple[str, str]]] = None,
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exclude_closing: bool = False) -> Dict[str, float]:
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"""按科目分组的金额聚合（**元**）→ {subject_code: 金额}。
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· field ∈ {debit, credit, net(=借−贷)}；`net` 只在 `carry_forward==0` 行域成立
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· subject_filter = ('eq', code) / ('like', prefix)；subject_filters = [(kind, code), ...] 多科目 OR
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· 作废/撤单行经 apply_voucher_guard 剔除（标记表缺失时原样放行并告警一次）
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· 返回按科目明细 ⇒ 报表每行可逐行对到真实科目（取数留痕）
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"""
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expr = FIELD_MAP[field]()
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q = db.query(VoucherDetail.subject_code, func.sum(expr)).filter(
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VoucherDetail.entity_id == entity_id,
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VoucherDetail.carry_forward == 0,
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VoucherDetail.period >= period_from,
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VoucherDetail.period <= period_to,
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)
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if subject_filters:
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q = q.filter(or_(*[subject_clause(k, c) for k, c in subject_filters]))
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elif subject_filter:
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q = q.filter(subject_clause(*subject_filter))
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if exclude_closing:
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q = q.filter(or_(VoucherDetail.summary.is_(None),
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~VoucherDetail.summary.like(CLOSING_SUMMARY_LIKE)))
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q = q.group_by(VoucherDetail.subject_code).order_by(VoucherDetail.subject_code)
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q = apply_voucher_guard(db, q, VoucherDetail)
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return {str(code): float(amount or 0.0) for code, amount in q.all()}
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def sum_field(db, entity_id: int, period_from: str, period_to: str, field: str,
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subject_filter: Optional[Tuple[str, str]] = None, *,
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subject_filters: Optional[List[Tuple[str, str]]] = None,
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exclude_closing: bool = False) -> float:
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"""单科目/多科目金额合计（元）—— `sum_by_subject` 的标量包装（供口径对拍）。"""
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return float(sum(sum_by_subject(db, entity_id, period_from, period_to, field,
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subject_filter, subject_filters=subject_filters,
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exclude_closing=exclude_closing).values()))
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def sum_terms(db, entity_id: int, period_from: str, period_to: str, terms, *,
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exclude_closing: bool = False) -> dict:
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"""「带号科目项」合计（元）—— terms = [(sign, code, field), ...]。
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· sign='+' 加该科目项发生额；'-' 减之
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· code 以 '%' 结尾 ⇒ 前缀匹配（like），否则精确匹配（eq）
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· 返回 {'total_yuan': float, 'parts': [{'sign','code','field','match','total_yuan','by_subject'}]}
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`parts` 即逐行取数留痕（可逐项对到真实科目与金额）
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"""
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total = 0.0
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parts: List[dict] = []
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for sign, code, field in terms:
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if sign not in ("+", "-"):
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raise ValueError(f"未知符号: {sign}（只支持 +/-）")
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raw = str(code)
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kind = "like" if raw.endswith("%") else "eq"
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code_arg = raw[:-1] if kind == "like" else raw
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by = sum_by_subject(db, entity_id, period_from, period_to, field,
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(kind, code_arg), exclude_closing=exclude_closing)
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sub = float(sum(by.values()))
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total += sub if sign == "+" else -sub
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parts.append({
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"sign": sign, "code": raw, "field": field, "match": kind,
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"total_yuan": round(sub, ROUND_DP),
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"by_subject": {k: round(v, 2) for k, v in by.items()},
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})
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return {"total_yuan": total, "parts": parts}
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def has_voucher_rows(db, entity_id: int, period_from: str, period_to: str,
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exclude_closing: bool = False) -> bool:
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"""该账套/期间行域内是否有明细行（无 ⇒ 报表如实标缺，而不是当作 0）。"""
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q = db.query(func.count(VoucherDetail.id)).filter(
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VoucherDetail.entity_id == entity_id,
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VoucherDetail.carry_forward == 0,
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VoucherDetail.period >= period_from,
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VoucherDetail.period <= period_to,
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)
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if exclude_closing:
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q = q.filter(or_(VoucherDetail.summary.is_(None),
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~VoucherDetail.summary.like(CLOSING_SUMMARY_LIKE)))
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q = apply_voucher_guard(db, q, VoucherDetail)
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return bool(q.scalar() or 0)
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# ── 口径派生（全部来自 ENTITY_CALIBERS，本层零科目集） ───────────────────────
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def revenue_terms(cal: dict) -> list:
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"""收入项（带号科目项）：由 caliber['revenue_field'/'revenue_filter'] 派生。"""
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kind, code = cal["revenue_filter"]
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field = _FIELD_FROM_COLUMN.get(cal.get("revenue_field") or "credit_amount", "credit")
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return [("+", (str(code) + "%") if kind == "like" else str(code), field)]
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def fixed_cost_terms(cal: dict) -> Tuple[list, str]:
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"""固定成本科目项：优先 `fixed_terms`（带号项），否则由 `fixed_filters` 派生（前缀 + 借−贷净额）。
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返回 (terms, mode)；mode 供报表标注当前口径形态（`fixed_terms` / `fixed_filters(net)`）。
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"""
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terms = cal.get("fixed_terms")
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if terms:
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return [tuple(t) for t in terms], "fixed_terms"
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derived = [("+", str(code) + "%", "net") for _kind, code in (cal.get("fixed_filters") or [])]
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return derived, "fixed_filters(net)"
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def caliber_digest(cal: dict) -> str:
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"""口径指纹（md5 12 位）—— 口径表变更即变，供报表/回执标注取证。"""
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payload = json.dumps({k: cal.get(k) for k in _DIGEST_KEYS},
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ensure_ascii=False, sort_keys=True, default=str)
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return hashlib.md5(payload.encode("utf-8")).hexdigest()[:12]
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def prev_period_of(period: str) -> str:
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"""上期（月）—— '2026-01' → '2025-12'。"""
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year, month = str(period).split("-")[:2]
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y, m = int(year), int(month)
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m -= 1
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if m <= 0:
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m += 12
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y -= 1
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return f"{y}-{m:02d}"
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# ── 取数主入口 ──────────────────────────────────────────────────────────────
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def compute_lines(db, entity_id: int, period_from: str, period_to: str) -> dict:
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"""按 entity 口径从**真实科目发生额**算管理利润表各行（元 + 万元）。
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返回:
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available 口径已注册且有明细行（否则 False + missing 说明，禁倒推）
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caliber 口径快照（含 digest / 各科目项 ⇒ 报表可逐行对到科目）
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raw_yuan 元级原值（revenue/variable_cost/contribution/fixed_cost/result）
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values 万元（2 位，**汇总后舍入**：先元级相减，末步落位）
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rows 各行的带号科目项明细（parts/by_subject，取数留痕）
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"""
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out = {
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"entity_id": entity_id, "period_from": period_from, "period_to": period_to,
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"available": False, "missing": [],
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"raw_yuan": {}, "values": {k: None for k in
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("revenue", "variable_cost", "contribution", "fixed_cost", "result")},
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"rows": {}, "caliber": None,
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}
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cal = caliber_or_none(entity_id)
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if cal is None:
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out["missing"].append(
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f"entity={entity_id} 未在 ENTITY_CALIBERS 注册口径（禁编造/禁跨账套套用："
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f"固定成本与收入基数按账套而异，见 app/utils/bep_caliber.py）")
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return out
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exclude_closing = bool(cal.get("exclude_closing"))
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fix_terms, fix_mode = fixed_cost_terms(cal)
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rev_terms = revenue_terms(cal)
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out["caliber"] = {
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"entity_id": entity_id,
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"name": cal.get("name"),
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"margin_label": cal.get("margin_label"),
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"margin_desc": cal.get("margin_desc"),
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"revenue_terms": [list(t) for t in rev_terms],
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"varcost_terms": [list(t) for t in (cal.get("varcost_terms") or [])],
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"fixed_cost_terms": [list(t) for t in fix_terms],
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"fixed_mode": fix_mode,
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"exclude_closing": exclude_closing,
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"closing_subject": cal.get("closing_subject"),
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"digest": caliber_digest(cal),
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"unit": UNIT,
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}
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if not has_voucher_rows(db, entity_id, period_from, period_to, exclude_closing):
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out["missing"].append(
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f"entity={entity_id} 期间 {period_from}..{period_to} 无凭证明细行（如实标缺，不倒推）")
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return out
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rev = sum_terms(db, entity_id, period_from, period_to, rev_terms, exclude_closing=exclude_closing)
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var = sum_terms(db, entity_id, period_from, period_to, cal.get("varcost_terms") or [],
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exclude_closing=exclude_closing)
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fix = sum_terms(db, entity_id, period_from, period_to, fix_terms, exclude_closing=exclude_closing)
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rev_y = rev["total_yuan"]
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var_y = var["total_yuan"]
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fix_y = fix["total_yuan"]
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con_y = rev_y - var_y # 边际贡献
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res_y = con_y - fix_y # 末行（营业利润）
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out["rows"] = {"revenue": rev, "variable_cost": var, "fixed_cost": fix}
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out["raw_yuan"] = {"revenue": round(rev_y, 2), "variable_cost": round(var_y, 2),
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"contribution": round(con_y, 2), "fixed_cost": round(fix_y, 2),
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"result": round(res_y, 2)}
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# 汇总后舍入：元级相减后一次性落万元，不逐分量舍入相加
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out["values"] = {"revenue": round(rev_y / YUAN_PER_WAN, ROUND_DP),
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"variable_cost": round(var_y / YUAN_PER_WAN, ROUND_DP),
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"contribution": round(con_y / YUAN_PER_WAN, ROUND_DP),
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"fixed_cost": round(fix_y / YUAN_PER_WAN, ROUND_DP),
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"result": round(res_y / YUAN_PER_WAN, ROUND_DP)}
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out["available"] = True
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return out
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def reconcile(revenue: Optional[float], variable_cost: Optional[float],
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fixed_cost: Optional[float], result: Optional[float],
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tol: float = RECON_TOL_WAN) -> dict:
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"""勾稽自检（纯函数）：**收入 − 变动成本 − 固定成本 = 末行**。
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不平 ⇒ `balanced=False` + `diff`（报表层必须显式标出，**不许静默不平**）；
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组件缺数 ⇒ `balanced=False` + `components_present=False` + `missing`（同样不静默）。
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"""
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names = (("revenue", revenue), ("variable_cost", variable_cost),
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("fixed_cost", fixed_cost), ("result", result))
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missing = [n for n, v in names if v is None]
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if missing:
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return {"balanced": False, "diff": None, "lhs": None, "rhs": result,
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"tolerance": tol, "components_present": False, "missing": missing,
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"formula": RECON_FORMULA,
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"note": "组件缺数 ⇒ 无法勾稽（显式标缺，不静默平）"}
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# 上行已排除 None（missing 为空）⇒ 此处断言收敛类型，供静态检查/防回归
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assert revenue is not None and variable_cost is not None \
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and fixed_cost is not None and result is not None
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lhs = round(revenue - variable_cost - fixed_cost, ROUND_DP)
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diff = round(lhs - result, ROUND_DP)
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balanced = abs(diff) <= tol
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return {"balanced": balanced, "diff": diff, "lhs": lhs, "rhs": result,
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"tolerance": tol, "components_present": True, "missing": [],
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"formula": RECON_FORMULA,
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"note": ("收入 − 变动成本 − 固定成本 = 末行 ✓" if balanced else
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f"⚠️ 勾稽不平：收入−变动−固定={lhs}，末行={result}，差 {diff}（万元）")}
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def _calc_chg(cur: Optional[float], prev: Optional[float]) -> Optional[float]:
|
||||
if cur is not None and prev is not None and prev != 0:
|
||||
return round((cur - prev) / prev * 100, 2)
|
||||
return None
|
||||
|
||||
|
||||
def build_items(cur: dict, prev: dict, bottom_label: str = BOTTOM_LABEL) -> list:
|
||||
"""按管理利润表结构组 5 行（收入/变动成本/边际贡献/固定成本/末行），含环比与占比。
|
||||
|
||||
每行附 `terms`（带号科目项）+ `raw_yuan`（元级）⇒ 页面/回执可**逐行对到真实科目**。
|
||||
口径未注册或无明细行 ⇒ 各行 value 为 None（如实标缺）。
|
||||
"""
|
||||
cv = cur.get("values") or {}
|
||||
pv = prev.get("values") or {}
|
||||
cre = cur.get("rows") or {}
|
||||
pre = prev.get("rows") or {}
|
||||
|
||||
def terms_of(key: str, src: dict):
|
||||
row = (cre if src is cur else pre).get(key)
|
||||
return row.get("parts") if row else None
|
||||
|
||||
def raw(key: str) -> Optional[float]:
|
||||
return (cur.get("raw_yuan") or {}).get(key)
|
||||
|
||||
def raw_prev(key: str) -> Optional[float]:
|
||||
return (prev.get("raw_yuan") or {}).get(key)
|
||||
|
||||
def ratio_of(key: str, values: dict) -> Optional[float]:
|
||||
rev = values.get("revenue")
|
||||
v = values.get(key)
|
||||
return round(v / rev * 100, 2) if (v is not None and rev) else None
|
||||
|
||||
items = [
|
||||
{"name": "营业收入", "line_key": "revenue",
|
||||
"value": cv.get("revenue"), "prev_value": pv.get("revenue"),
|
||||
"change_rate": _calc_chg(cv.get("revenue"), pv.get("revenue")),
|
||||
"ratio": 100.0 if cv.get("revenue") is not None else None,
|
||||
"raw_yuan": raw("revenue"), "prev_raw_yuan": raw_prev("revenue"),
|
||||
"terms": terms_of("revenue", cur), "prev_terms": terms_of("revenue", prev),
|
||||
"unit": UNIT, "basis": "按 entity 口径的收入科目贷方发生额（e1=5001 / e2=6001）"},
|
||||
{"name": "减：变动成本", "line_key": "variable_cost",
|
||||
"value": cv.get("variable_cost"), "prev_value": pv.get("variable_cost"),
|
||||
"change_rate": _calc_chg(cv.get("variable_cost"), pv.get("variable_cost")),
|
||||
"ratio": ratio_of("variable_cost", cv),
|
||||
"raw_yuan": raw("variable_cost"), "prev_raw_yuan": raw_prev("variable_cost"),
|
||||
"terms": terms_of("variable_cost", cur), "prev_terms": terms_of("variable_cost", prev),
|
||||
"unit": UNIT, "basis": "ENTITY_CALIBERS[entity]['varcost_terms']（带号科目项）"},
|
||||
{"name": "＝ 边际贡献", "line_key": "contribution", "is_subtotal": True,
|
||||
"value": cv.get("contribution"), "prev_value": pv.get("contribution"),
|
||||
"change_rate": _calc_chg(cv.get("contribution"), pv.get("contribution")),
|
||||
"ratio": ratio_of("contribution", cv),
|
||||
"raw_yuan": raw("contribution"), "prev_raw_yuan": raw_prev("contribution"),
|
||||
"derived_from": ["revenue", "variable_cost"], "unit": UNIT,
|
||||
"basis": "＝ 营业收入 − 变动成本（元级相减后落万元）"},
|
||||
{"name": "减：固定成本", "line_key": "fixed_cost",
|
||||
"value": cv.get("fixed_cost"), "prev_value": pv.get("fixed_cost"),
|
||||
"change_rate": _calc_chg(cv.get("fixed_cost"), pv.get("fixed_cost")),
|
||||
"ratio": ratio_of("fixed_cost", cv),
|
||||
"raw_yuan": raw("fixed_cost"), "prev_raw_yuan": raw_prev("fixed_cost"),
|
||||
"terms": terms_of("fixed_cost", cur), "prev_terms": terms_of("fixed_cost", prev),
|
||||
"unit": UNIT, "basis": "ENTITY_CALIBERS[entity]['fixed_terms'|'fixed_filters']（借−贷净额）"},
|
||||
{"name": f"＝ {bottom_label}", "line_key": "operating_profit", "is_total": True,
|
||||
"value": cv.get("result"), "prev_value": pv.get("result"),
|
||||
"change_rate": _calc_chg(cv.get("result"), pv.get("result")),
|
||||
"ratio": ratio_of("result", cv),
|
||||
"raw_yuan": raw("result"), "prev_raw_yuan": raw_prev("result"),
|
||||
"derived_from": ["revenue", "variable_cost", "fixed_cost"], "unit": UNIT,
|
||||
"label": bottom_label, "label_basis": BOTTOM_LABEL_NOTE,
|
||||
"basis": RECON_FORMULA},
|
||||
]
|
||||
return items
|
||||
Reference in New Issue
Block a user