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)
ci/woodpecker/push/main Pipeline was canceled

This commit is contained in:
hermes
2026-10-14 23:14:41 +08:00
parent 6d8ef0d443
commit 2244cd79b7
4 changed files with 829 additions and 118 deletions
+31 -104
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@@ -3,7 +3,7 @@ CMA管理报表中心 — 管理会计OS
非传统财务报表,聚焦管理决策分析
报表:
1. 管理利润表 — 收入→变动成本→边际贡献→固定成本→息税前利润
1. 管理利润表 — 收入→变动成本→边际贡献→固定成本→营业利润(真实科目取数)
2. 预算执行报告 — 各KPI预算vs实际vs差异率
3. KPI趋势报告 — 选定KPI的历史趋势
4. 四维度绩效评分卡 — BSC健康度雷达图
@@ -28,6 +28,8 @@ from app.utils.dupont_basis import (
resolve_window, stock_balance, sum_flows,
)
from app.utils.voucher_guard import apply_voucher_guard
from app.utils.profit_lines import (BOTTOM_LABEL, UNIT, build_items, compute_lines,
prev_period_of, reconcile)
from app.services import report_reclass
from app.deps import get_entity_id, assert_entity_slug_scope, resolve_session_slug
import logging
@@ -49,116 +51,41 @@ def get_profit_summary(
db: Session = Depends(get_db),
entity_id: int = Depends(get_entity_id),
):
"""管理利润表 — 收入→变动成本→边际贡献→固定成本→息税前利润"""
"""管理利润表 — 收入→变动成本→边际贡献→固定成本→营业利润(**真实科目取数**,按 entity 隔离)
2026-10-14 重建(原实现 3 处硬伤已消除):
① 原 L74 `contribution_margin = gross_profit`(边际贡献=毛利)→ 改真账:收入 − 变动成本;
② 原 L76 变动成本 = 营收 × 硬编码比例(五成)→ 科目口径现算,**本端点零比例常量**;
③ 原末行标签「= 息税前利润」却装净利率算出的 net_profit → 标签=算法=「营业利润」
(= 收入 − 变动成本 − 固定成本;未扣所得税/营业外 ⇒ 不称净利润,已扣 6603 财务费用 ⇒ 不称 EBIT)。
口径唯一源:`app/utils/bep_caliber.py::ENTITY_CALIBERS`(变动/固定科目构成一律从该处派生,
本报表层不定义任何科目集);取数实现见 `app/utils/profit_lines.py`(voucher_details 真实发生额)。
勾稽自检:响应 `reconciliation`(收入 − 变动成本 − 固定成本 = 末行;不平显式标出,禁静默不平)。
"""
if period is None:
period = datetime.now().strftime("%Y-%m")
prev_period = prev_period_of(period)
# 从KPI数据中获取各利润要素
def get_val(code: str):
kpi = db.query(KPIDefinition).filter(
KPIDefinition.kpi_code == code, KPIDefinition.entity_id == entity_id).first()
if not kpi:
return None
v = db.query(KPIValue).filter(
KPIValue.kpi_id == kpi.id, KPIValue.period == period
).order_by(KPIValue.id.desc()).first()
return v.actual_value if v else None
revenue = get_val("F_REVENUE")
gross_profit_rate = get_val("F_PROFIT_RATE")
net_profit_rate = get_val("F_NET_PROFIT_RATE")
cost_ratio = get_val("F_COST_RATIO")
# 计算利润要素
# 营收已知,用毛利率算毛利,用成本率算成本
gross_profit = round(revenue * (gross_profit_rate / 100), 2) if revenue and gross_profit_rate else None
total_cost = round(revenue * (cost_ratio / 100), 2) if revenue and cost_ratio else None
net_profit = round(revenue * (net_profit_rate / 100), 2) if revenue and net_profit_rate else None
# 边际贡献 ≈ 毛利(简化模型)
contribution_margin = gross_profit
# 固定成本 ≈ 总成本 - 变动成本(假设变动成本=营收*50%)
variable_cost = round(revenue * 0.50, 2) if revenue else None
fixed_cost = round(total_cost - variable_cost, 2) if total_cost and variable_cost else None
# 找上期做环比
prev_year, prev_month = period.split("-")
py, pm = int(prev_year), int(prev_month)
pm -= 1
if pm <= 0:
pm += 12
py -= 1
prev_period = f"{py}-{pm:02d}"
def get_prev_val(code: str):
kpi = db.query(KPIDefinition).filter(
KPIDefinition.kpi_code == code, KPIDefinition.entity_id == entity_id).first()
if not kpi: return None
v = db.query(KPIValue).filter(
KPIValue.kpi_id == kpi.id, KPIValue.period == prev_period
).order_by(KPIValue.id.desc()).first()
return v.actual_value if v else None
prev_revenue = get_prev_val("F_REVENUE")
prev_gross_profit_rate = get_prev_val("F_PROFIT_RATE")
prev_net_profit_rate = get_prev_val("F_NET_PROFIT_RATE")
prev_cost_ratio = get_prev_val("F_COST_RATIO")
prev_gross_profit = round(prev_revenue * (prev_gross_profit_rate / 100), 2) if prev_revenue and prev_gross_profit_rate else None
prev_total_cost = round(prev_revenue * (prev_cost_ratio / 100), 2) if prev_revenue and prev_cost_ratio else None
prev_net_profit = round(prev_revenue * (prev_net_profit_rate / 100), 2) if prev_revenue and prev_net_profit_rate else None
prev_contribution_margin = prev_gross_profit
prev_variable_cost = round(prev_revenue * 0.50, 2) if prev_revenue else None
prev_fixed_cost = round(prev_total_cost - prev_variable_cost, 2) if prev_total_cost and prev_variable_cost else None
def calc_chg(cur, prev):
if cur is not None and prev is not None and prev != 0:
return round((cur - prev) / prev * 100, 2)
return None
items = [
{
"name": "营业收入",
"value": revenue,
"prev_value": prev_revenue,
"change_rate": calc_chg(revenue, prev_revenue),
"ratio": 100.0,
},
{
"name": "减:变动成本",
"value": variable_cost,
"prev_value": prev_variable_cost,
"change_rate": calc_chg(variable_cost, prev_variable_cost),
"ratio": round(variable_cost / revenue * 100, 2) if variable_cost and revenue else None,
},
{
"name": "= 边际贡献",
"value": contribution_margin,
"prev_value": prev_contribution_margin,
"change_rate": calc_chg(contribution_margin, prev_contribution_margin),
"ratio": round(contribution_margin / revenue * 100, 2) if contribution_margin and revenue else None,
"is_subtotal": True,
},
{
"name": "减:固定成本",
"value": fixed_cost,
"prev_value": prev_fixed_cost,
"change_rate": calc_chg(fixed_cost, prev_fixed_cost),
"ratio": round(fixed_cost / revenue * 100, 2) if fixed_cost and revenue else None,
},
{
"name": "= 息税前利润",
"value": net_profit,
"prev_value": prev_net_profit,
"change_rate": calc_chg(net_profit, prev_net_profit),
"ratio": round(net_profit / revenue * 100, 2) if net_profit and revenue else None,
"is_total": True,
},
]
cur = compute_lines(db, entity_id, period, period)
prev = compute_lines(db, entity_id, prev_period, prev_period)
values = cur.get("values") or {}
return {
"period": period,
"prev_period": prev_period,
"items": items,
"entity_id": entity_id,
"unit": UNIT,
"bottom_label": BOTTOM_LABEL,
"source": "voucher_details 真实凭证明细发生额(按 entity 隔离;剔结转腿 + 作废/撤单行)",
"available": cur["available"],
"missing": cur["missing"],
"prev_available": prev["available"],
"prev_missing": prev["missing"],
"caliber": cur.get("caliber"),
"items": build_items(cur, prev),
"reconciliation": reconcile(values.get("revenue"), values.get("variable_cost"),
values.get("fixed_cost"), values.get("result")),
}
+371
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@@ -0,0 +1,371 @@
# -*- coding: utf-8 -*-
"""管理利润表(贡献式)取数层 —— 真实科目发生额,按账套(entity)隔离。
**口径唯一源**:`app/utils/bep_caliber.py::ENTITY_CALIBERS`
· 收入 :`caliber['revenue_field']` + `caliber['revenue_filter']`(e1=5001 贷方 / e2=6001 贷方)
· 变动成本 :`caliber['varcost_terms']`(带号科目项;e1 = 5401借 + 5403借 + 571103借 − 530103贷)
· 固定成本 :`caliber['fixed_terms']`(带号科目项,**优先**)否则 `caliber['fixed_filters']`
(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)
· 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%'`)
· 作废行域 :`apply_voucher_guard`(`voucher_void_marks`,全库唯一实现)
铁律(2026-10-14 管理利润表重建单)
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。
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**。
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);
**禁**硬编码比例(旧实现:变动成本 = 营收 × 写死的五成比例)。
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。
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。
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`
(常量 `BOTTOM_LABEL`)。**不称净利润**(未扣所得税/营业外收支/投资收益);
**不称息税前利润**(已扣 6603 财务费用,EBIT 应在其之上)。
"""
from __future__ import annotations
import hashlib
import json
from typing import Dict, List, Optional, Tuple
from sqlalchemy import func, or_
from app.models import VoucherDetail
from app.utils.bep_caliber import CLOSING_SUMMARY_LIKE, caliber_or_none
from app.utils.voucher_guard import apply_voucher_guard
# ── 展示口径 ────────────────────────────────────────────────────────────────
UNIT = "万元" # 库内为元,展示 ÷10,000(与 bep_caliber 头注一致)
YUAN_PER_WAN = 10000.0
ROUND_DP = 2
# 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
RECON_TOL_WAN = 0.02
# 末行标签(与算法一致:收入 − 变动成本 − 固定成本)
BOTTOM_LABEL = "营业利润"
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 "
"⇒ 不标「净利润」;已扣 6603 财务费用 ⇒ 不标「息税前利润」")
RECON_FORMULA = "营业收入 − 变动成本 − 固定成本 = 末行"
FIELD_MAP = {
"debit": lambda: VoucherDetail.debit_amount,
"credit": lambda: VoucherDetail.credit_amount,
"net": lambda: VoucherDetail.debit_amount - VoucherDetail.credit_amount, # 借−贷
# 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)
"debit_amount": lambda: VoucherDetail.debit_amount,
"credit_amount": lambda: VoucherDetail.credit_amount,
}
_FIELD_FROM_COLUMN = {"debit_amount": "debit", "credit_amount": "credit", "net": "net"}
# 口径指纹涉及的键(变更即变;供报表/回执标注取证)
_DIGEST_KEYS = ("name", "varcost_terms", "fixed_terms", "fixed_filters", "revenue_filter",
"revenue_field", "exclude_closing", "closing_subject")
# ── 通用聚合原语(机制层;与 dashboard._bep_sum_field / kpi_bep_deriver._sum_field 同式同参)──
def subject_clause(kind: str, code: str):
"""科目过滤谓词:('eq', code) 精确 / ('like', prefix) 前缀。"""
if kind == "eq":
return VoucherDetail.subject_code == code
if kind == "like":
return VoucherDetail.subject_code.like(str(code) + "%")
raise ValueError(f"未知科目过滤类型: {kind}")
def sum_by_subject(db, entity_id: int, period_from: str, period_to: str, field: str,
subject_filter: Optional[Tuple[str, str]] = None, *,
subject_filters: Optional[List[Tuple[str, str]]] = None,
exclude_closing: bool = False) -> Dict[str, float]:
"""按科目分组的金额聚合(**元**)→ {subject_code: 金额}。
· field ∈ {debit, credit, net(=借−贷)};`net` 只在 `carry_forward==0` 行域成立
· subject_filter = ('eq', code) / ('like', prefix);subject_filters = [(kind, code), ...] 多科目 OR
· 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)
· 返回按科目明细 ⇒ 报表每行可逐行对到真实科目(取数留痕)
"""
expr = FIELD_MAP[field]()
q = db.query(VoucherDetail.subject_code, func.sum(expr)).filter(
VoucherDetail.entity_id == entity_id,
VoucherDetail.carry_forward == 0,
VoucherDetail.period >= period_from,
VoucherDetail.period <= period_to,
)
if subject_filters:
q = q.filter(or_(*[subject_clause(k, c) for k, c in subject_filters]))
elif subject_filter:
q = q.filter(subject_clause(*subject_filter))
if exclude_closing:
q = q.filter(or_(VoucherDetail.summary.is_(None),
~VoucherDetail.summary.like(CLOSING_SUMMARY_LIKE)))
q = q.group_by(VoucherDetail.subject_code).order_by(VoucherDetail.subject_code)
q = apply_voucher_guard(db, q, VoucherDetail)
return {str(code): float(amount or 0.0) for code, amount in q.all()}
def sum_field(db, entity_id: int, period_from: str, period_to: str, field: str,
subject_filter: Optional[Tuple[str, str]] = None, *,
subject_filters: Optional[List[Tuple[str, str]]] = None,
exclude_closing: bool = False) -> float:
"""单科目/多科目金额合计(元)—— `sum_by_subject` 的标量包装(供口径对拍)。"""
return float(sum(sum_by_subject(db, entity_id, period_from, period_to, field,
subject_filter, subject_filters=subject_filters,
exclude_closing=exclude_closing).values()))
def sum_terms(db, entity_id: int, period_from: str, period_to: str, terms, *,
exclude_closing: bool = False) -> dict:
"""「带号科目项」合计(元)—— terms = [(sign, code, field), ...]。
· sign='+' 加该科目项发生额;'-' 减之
· code 以 '%' 结尾 ⇒ 前缀匹配(like),否则精确匹配(eq)
· 返回 {'total_yuan': float, 'parts': [{'sign','code','field','match','total_yuan','by_subject'}]}
`parts` 即逐行取数留痕(可逐项对到真实科目与金额)
"""
total = 0.0
parts: List[dict] = []
for sign, code, field in terms:
if sign not in ("+", "-"):
raise ValueError(f"未知符号: {sign}(只支持 +/-)")
raw = str(code)
kind = "like" if raw.endswith("%") else "eq"
code_arg = raw[:-1] if kind == "like" else raw
by = sum_by_subject(db, entity_id, period_from, period_to, field,
(kind, code_arg), exclude_closing=exclude_closing)
sub = float(sum(by.values()))
total += sub if sign == "+" else -sub
parts.append({
"sign": sign, "code": raw, "field": field, "match": kind,
"total_yuan": round(sub, ROUND_DP),
"by_subject": {k: round(v, 2) for k, v in by.items()},
})
return {"total_yuan": total, "parts": parts}
def has_voucher_rows(db, entity_id: int, period_from: str, period_to: str,
exclude_closing: bool = False) -> bool:
"""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)。"""
q = db.query(func.count(VoucherDetail.id)).filter(
VoucherDetail.entity_id == entity_id,
VoucherDetail.carry_forward == 0,
VoucherDetail.period >= period_from,
VoucherDetail.period <= period_to,
)
if exclude_closing:
q = q.filter(or_(VoucherDetail.summary.is_(None),
~VoucherDetail.summary.like(CLOSING_SUMMARY_LIKE)))
q = apply_voucher_guard(db, q, VoucherDetail)
return bool(q.scalar() or 0)
# ── 口径派生(全部来自 ENTITY_CALIBERS,本层零科目集) ───────────────────────
def revenue_terms(cal: dict) -> list:
"""收入项(带号科目项):由 caliber['revenue_field'/'revenue_filter'] 派生。"""
kind, code = cal["revenue_filter"]
field = _FIELD_FROM_COLUMN.get(cal.get("revenue_field") or "credit_amount", "credit")
return [("+", (str(code) + "%") if kind == "like" else str(code), field)]
def fixed_cost_terms(cal: dict) -> Tuple[list, str]:
"""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)。
返回 (terms, mode);mode 供报表标注当前口径形态(`fixed_terms` / `fixed_filters(net)`)。
"""
terms = cal.get("fixed_terms")
if terms:
return [tuple(t) for t in terms], "fixed_terms"
derived = [("+", str(code) + "%", "net") for _kind, code in (cal.get("fixed_filters") or [])]
return derived, "fixed_filters(net)"
def caliber_digest(cal: dict) -> str:
"""口径指纹(md5 12 位)—— 口径表变更即变,供报表/回执标注取证。"""
payload = json.dumps({k: cal.get(k) for k in _DIGEST_KEYS},
ensure_ascii=False, sort_keys=True, default=str)
return hashlib.md5(payload.encode("utf-8")).hexdigest()[:12]
def prev_period_of(period: str) -> str:
"""上期(月)—— '2026-01' → '2025-12'。"""
year, month = str(period).split("-")[:2]
y, m = int(year), int(month)
m -= 1
if m <= 0:
m += 12
y -= 1
return f"{y}-{m:02d}"
# ── 取数主入口 ──────────────────────────────────────────────────────────────
def compute_lines(db, entity_id: int, period_from: str, period_to: str) -> dict:
"""按 entity 口径从**真实科目发生额**算管理利润表各行(元 + 万元)。
返回:
available 口径已注册且有明细行(否则 False + missing 说明,禁倒推)
caliber 口径快照(含 digest / 各科目项 ⇒ 报表可逐行对到科目)
raw_yuan 元级原值(revenue/variable_cost/contribution/fixed_cost/result)
values 万元(2 位,**汇总后舍入**:先元级相减,末步落位)
rows 各行的带号科目项明细(parts/by_subject,取数留痕)
"""
out = {
"entity_id": entity_id, "period_from": period_from, "period_to": period_to,
"available": False, "missing": [],
"raw_yuan": {}, "values": {k: None for k in
("revenue", "variable_cost", "contribution", "fixed_cost", "result")},
"rows": {}, "caliber": None,
}
cal = caliber_or_none(entity_id)
if cal is None:
out["missing"].append(
f"entity={entity_id} 未在 ENTITY_CALIBERS 注册口径(禁编造/禁跨账套套用:"
f"固定成本与收入基数按账套而异,见 app/utils/bep_caliber.py)")
return out
exclude_closing = bool(cal.get("exclude_closing"))
fix_terms, fix_mode = fixed_cost_terms(cal)
rev_terms = revenue_terms(cal)
out["caliber"] = {
"entity_id": entity_id,
"name": cal.get("name"),
"margin_label": cal.get("margin_label"),
"margin_desc": cal.get("margin_desc"),
"revenue_terms": [list(t) for t in rev_terms],
"varcost_terms": [list(t) for t in (cal.get("varcost_terms") or [])],
"fixed_cost_terms": [list(t) for t in fix_terms],
"fixed_mode": fix_mode,
"exclude_closing": exclude_closing,
"closing_subject": cal.get("closing_subject"),
"digest": caliber_digest(cal),
"unit": UNIT,
}
if not has_voucher_rows(db, entity_id, period_from, period_to, exclude_closing):
out["missing"].append(
f"entity={entity_id} 期间 {period_from}..{period_to} 无凭证明细行(如实标缺,不倒推)")
return out
rev = sum_terms(db, entity_id, period_from, period_to, rev_terms, exclude_closing=exclude_closing)
var = sum_terms(db, entity_id, period_from, period_to, cal.get("varcost_terms") or [],
exclude_closing=exclude_closing)
fix = sum_terms(db, entity_id, period_from, period_to, fix_terms, exclude_closing=exclude_closing)
rev_y = rev["total_yuan"]
var_y = var["total_yuan"]
fix_y = fix["total_yuan"]
con_y = rev_y - var_y # 边际贡献
res_y = con_y - fix_y # 末行(营业利润)
out["rows"] = {"revenue": rev, "variable_cost": var, "fixed_cost": fix}
out["raw_yuan"] = {"revenue": round(rev_y, 2), "variable_cost": round(var_y, 2),
"contribution": round(con_y, 2), "fixed_cost": round(fix_y, 2),
"result": round(res_y, 2)}
# 汇总后舍入:元级相减后一次性落万元,不逐分量舍入相加
out["values"] = {"revenue": round(rev_y / YUAN_PER_WAN, ROUND_DP),
"variable_cost": round(var_y / YUAN_PER_WAN, ROUND_DP),
"contribution": round(con_y / YUAN_PER_WAN, ROUND_DP),
"fixed_cost": round(fix_y / YUAN_PER_WAN, ROUND_DP),
"result": round(res_y / YUAN_PER_WAN, ROUND_DP)}
out["available"] = True
return out
def reconcile(revenue: Optional[float], variable_cost: Optional[float],
fixed_cost: Optional[float], result: Optional[float],
tol: float = RECON_TOL_WAN) -> dict:
"""勾稽自检(纯函数):**收入 − 变动成本 − 固定成本 = 末行**。
不平 ⇒ `balanced=False` + `diff`(报表层必须显式标出,**不许静默不平**);
组件缺数 ⇒ `balanced=False` + `components_present=False` + `missing`(同样不静默)。
"""
names = (("revenue", revenue), ("variable_cost", variable_cost),
("fixed_cost", fixed_cost), ("result", result))
missing = [n for n, v in names if v is None]
if missing:
return {"balanced": False, "diff": None, "lhs": None, "rhs": result,
"tolerance": tol, "components_present": False, "missing": missing,
"formula": RECON_FORMULA,
"note": "组件缺数 ⇒ 无法勾稽(显式标缺,不静默平)"}
# 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
assert revenue is not None and variable_cost is not None \
and fixed_cost is not None and result is not None
lhs = round(revenue - variable_cost - fixed_cost, ROUND_DP)
diff = round(lhs - result, ROUND_DP)
balanced = abs(diff) <= tol
return {"balanced": balanced, "diff": diff, "lhs": lhs, "rhs": result,
"tolerance": tol, "components_present": True, "missing": [],
"formula": RECON_FORMULA,
"note": ("收入 − 变动成本 − 固定成本 = 末行 ✓" if balanced else
f"⚠️ 勾稽不平:收入−变动−固定={lhs},末行={result},差 {diff}(万元)")}
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
@@ -0,0 +1,398 @@
"""管理利润表「真实科目取数」重建单测 — project-20261014-cma-profit-summary-real-data-rebuild(2026-10-14)
背景(代码级审核实锤的 3 处硬伤,本文件逐条设负对照):
① 原 `reports.py` L74 `contribution_margin = gross_profit`(边际贡献=毛利);
② 原 L76 变动成本 = 营收 × 硬编码比例(五成);
③ 原末行标签「= 息税前利润」却装净利率算出的 net_profit;且纵向勾稽对不上。
断言分组:
L1 逐行可对到真实科目 —— 每行 = 该 entity 口径下真实科目发生额(`rows.parts.by_subject` 留痕)
L2 无硬编码比例 / 无 KPI 比率倒推(AST+源码级负对照)、标签与算法一致、勾稽自检生效(含不平负对照)
L3 按 entity 隔离 —— e1(酣客)/e2(博海)各读自己的科目集;口径改动只改 ENTITY_CALIBERS 即自动跟随
"""
import ast
import datetime
import os
import re
import sys
import pytest
from fastapi.testclient import TestClient
from sqlalchemy.orm import Session
from tests.conftest import create_test_user, get_token_for_user, auth_header
from app.models import KPIDefinition, KPIValue, VoucherDetail
from app.utils import profit_lines as PL
from app.utils.bep_caliber import ENTITY_CALIBERS
PERIOD = "2026-09"
PREV = "2026-08"
D = datetime.datetime(2026, 9, 30)
# ── 夹具:真实凭证明细(元;行域 = carry_forward==0)────────────────────────
def _row(db, entity_id, no, code, debit=0.0, credit=0.0, cf=0,
summary="单测明细", period=PERIOD):
db.add(VoucherDetail(entity_id=entity_id, voucher_no=str(no), voucher_date=D,
subject_code=code, subject_name="单测科目",
debit_amount=debit, credit_amount=credit, summary=summary,
carry_forward=cf, period=period, batch="unit-test"))
db.flush()
def seed_e1(db: Session, period: str = PERIOD):
"""酣客(e1)口径真账行:
收入 5001 贷 2,634,900;
变动 = 5401借 2,000,000 + 5403借 50,000 + 571103借 30,000 − 530103贷 10,000 = 2,070,000;
固定 = 5601借 120,000 + (5602借 130,000 − 贷 10,000) + 5603借 7,000 = 247,000。
+ 一条 carry_forward=1 结转腿(借 9,999,999)⇒ 任何口径都不得计入。
"""
_row(db, 1, 1, "5001", credit=2_634_900.0, period=period)
_row(db, 1, 2, "5401", debit=2_000_000.0, period=period)
_row(db, 1, 3, "5403", debit=50_000.0, period=period)
_row(db, 1, 4, "571103", debit=30_000.0, period=period)
_row(db, 1, 5, "530103", credit=10_000.0, period=period)
_row(db, 1, 6, "5601", debit=120_000.0, period=period) # 5601% 前缀
_row(db, 1, 7, "5602", debit=130_000.0, period=period)
_row(db, 1, 8, "5602", credit=10_000.0, period=period) # 净额 = 120,000
_row(db, 1, 9, "5603", debit=7_000.0, period=period)
_row(db, 1, 10, "5401", debit=9_999_999.0, cf=1, period=period) # 结转腿,剔除
db.commit()
def seed_e2(db: Session, period: str = PERIOD):
"""博海口径真账行:
收入 6001 贷 1,000,000;变动 = 6401借 800,000;
固定 = 6601借 60,000 + (6602借 30,000 − 贷 5,000) + (6603借 8,000 − 贷 20,000) = 73,000(净额口径)。
+ 一条 summary='结转期间损溢' 的结转腿(e2 账套 carry_forward 恒 0,必须按 summary 显式剔除)。
"""
_row(db, 2, 1, "6001", credit=1_000_000.0, period=period)
_row(db, 2, 2, "6401", debit=800_000.0, period=period)
_row(db, 2, 3, "6601", debit=60_000.0, period=period)
_row(db, 2, 4, "6602", debit=30_000.0, period=period)
_row(db, 2, 5, "6602", credit=5_000.0, period=period)
_row(db, 2, 6, "6603", debit=8_000.0, period=period)
_row(db, 2, 7, "6603", credit=20_000.0, period=period)
_row(db, 2, 8, "6602", debit=999_999.0, summary="结转期间损溢", period=period)
db.commit()
# ── L1 逐行可对到真实科目 ───────────────────────────────────────────────────
class TestLinesFromRealSubjects:
def test_e1_lines_match_real_accounts(self, db: Session):
seed_e1(db)
r = PL.compute_lines(db, 1, PERIOD, PERIOD)
assert r["available"] is True
v = r["values"]
# 万元(元 ÷ 10000;汇总后舍入)
assert v["revenue"] == 263.49, v
assert v["variable_cost"] == 207.00, v
assert v["contribution"] == 56.49, v
assert v["fixed_cost"] == 24.70, v
assert v["result"] == 31.79, v
# 元级留痕:逐项对到真实科目
assert r["raw_yuan"] == {"revenue": 2_634_900.0, "variable_cost": 2_070_000.0,
"contribution": 564_900.0, "fixed_cost": 247_000.0,
"result": 317_900.0}, r["raw_yuan"]
parts = {p["code"]: p for p in r["rows"]["variable_cost"]["parts"]}
assert parts["5401"]["by_subject"] == {"5401": 2_000_000.0}
assert parts["5403"]["by_subject"] == {"5403": 50_000.0}
assert parts["571103"]["by_subject"] == {"571103": 30_000.0}
# 减项:厂补(贷方)按口径相减
assert parts["530103"]["sign"] == "-" and parts["530103"]["total_yuan"] == 10_000.0
# 固定成本:5601% 前缀 + 净额
fparts = {p["code"]: p for p in r["rows"]["fixed_cost"]["parts"]}
assert fparts["5602%"]["match"] == "like"
assert fparts["5602%"]["total_yuan"] == 120_000.0 # 借 130,000 − 贷 10,000
assert fparts["5601%"]["total_yuan"] == 120_000.0
def test_e1_carry_forward_rows_excluded(self, db: Session):
seed_e1(db)
r = PL.compute_lines(db, 1, PERIOD, PERIOD)
# 结转腿(借 9,999,999,cf=1)不得进 5401
assert r["rows"]["variable_cost"]["parts"][0]["by_subject"] == {"5401": 2_000_000.0}
assert r["values"]["variable_cost"] == 207.00
def test_e2_lines_match_real_accounts_and_exclude_closing(self, db: Session):
seed_e2(db)
r = PL.compute_lines(db, 2, PERIOD, PERIOD)
assert r["available"] is True
v = r["values"]
assert v["revenue"] == 100.00, v
assert v["variable_cost"] == 80.00, v
assert v["contribution"] == 20.00, v
assert v["fixed_cost"] == 7.30, v # 60,000 + 25,000 − 12,000 = 73,000 元
assert v["result"] == 12.70, v
# 结转腿(summary 含「结转」)不得计入 6602
fparts = {p["code"]: p for p in r["rows"]["fixed_cost"]["parts"]}
assert fparts["6602%"]["total_yuan"] == 25_000.0, fparts["6602%"]
assert r["caliber"]["exclude_closing"] is True
# ── L3 按 entity 隔离 ──────────────────────────────────────────────────────
class TestEntityIsolation:
def test_e1_and_e2_read_own_subject_sets(self, db: Session):
seed_e1(db)
seed_e2(db)
r1 = PL.compute_lines(db, 1, PERIOD, PERIOD)
r2 = PL.compute_lines(db, 2, PERIOD, PERIOD)
# 收入基数不同:e1 只算 5001,e2 只算 6001(互不串账)
assert r1["raw_yuan"]["revenue"] == 2_634_900.0
assert r2["raw_yuan"]["revenue"] == 1_000_000.0
# 变动成本科目集不同:e1 含 5401+5403+571103−530103;e2 只有 6401
assert {p["code"] for p in r1["rows"]["variable_cost"]["parts"]} == {"5401", "5403", "571103", "530103"}
assert {p["code"] for p in r2["rows"]["variable_cost"]["parts"]} == {"6401"}
# e2 的 6401 不得被算进 e1
assert r1["rows"]["variable_cost"]["parts"][0]["by_subject"] == {"5401": 2_000_000.0}
# 固定成本科目集不同:e1=5601/5602/5603;e2=6601/6602/6603
assert {p["code"] for p in r1["rows"]["fixed_cost"]["parts"]} == {"5601%", "5602%", "5603%"}
assert {p["code"] for p in r2["rows"]["fixed_cost"]["parts"]} == {"6601%", "6602%", "6603%"}
# 口径快照不同(digest 异:口径表按账套而异)
assert r1["caliber"]["digest"] != r2["caliber"]["digest"]
assert r1["caliber"]["name"] == "陕西酣客" and r2["caliber"]["name"] == "博海"
def test_unregistered_entity_is_marked_missing_not_fabricated(self, db: Session):
"""未注册账套(entity=9)⇒ 如实标缺(None + missing),禁跨账套套用口径。"""
seed_e1(db)
r = PL.compute_lines(db, 9, PERIOD, PERIOD)
assert r["available"] is False
assert r["values"]["revenue"] is None and r["values"]["result"] is None
assert r["missing"] and "未在 ENTITY_CALIBERS 注册" in r["missing"][0]
def test_empty_period_is_marked_missing(self, db: Session):
"""该账套该期无明细行 ⇒ 如实标缺,而不是当成 0。"""
seed_e1(db, period="2026-07")
r = PL.compute_lines(db, 1, PERIOD, PERIOD)
assert r["available"] is False and r["values"]["revenue"] is None
assert "无凭证明细行" in r["missing"][0]
# ── 口径配置化(口径只有一处:ENTITY_CALIBERS)─────────────────────────────
class TestCaliberDriven:
def test_fixed_cost_terms_modes(self):
# e1/e2 现行形态 = fixed_filters(前缀 + 借−贷净额)派生
terms, mode = PL.fixed_cost_terms(ENTITY_CALIBERS[1])
assert mode == "fixed_filters(net)"
assert terms == [("+", "5601%", "net"), ("+", "5602%", "net"), ("+", "5603%", "net")]
# 口径升级为 fixed_terms(ASK-20261014-04 4-1 形态)时本层零改动跟随
terms2, mode2 = PL.fixed_cost_terms(dict(ENTITY_CALIBERS[2],
fixed_terms=[("+", "6601", "debit"), ("+", "6603", "debit")]))
assert mode2 == "fixed_terms"
assert terms2 == [("+", "6601", "debit"), ("+", "6603", "debit")]
def test_caliber_change_flows_through_without_touching_report(self, db: Session, monkeypatch):
"""口径改动只改 ENTITY_CALIBERS 一处 ⇒ 取数自动跟随(证明科目集未被写死在报表层)。"""
seed_e1(db)
base = PL.compute_lines(db, 1, PERIOD, PERIOD)["values"]["fixed_cost"]
assert base == 24.70
# 造一个「口径变更」:固定成本只认 5603%
changed = dict(ENTITY_CALIBERS[1], fixed_filters=[("like", "5603")])
monkeypatch.setitem(ENTITY_CALIBERS, 1, changed)
after = PL.compute_lines(db, 1, PERIOD, PERIOD)["values"]["fixed_cost"]
assert after == 0.70, after
# 变动成本同样跟随(口径里去掉 5403)
changed2 = dict(ENTITY_CALIBERS[1], varcost_terms=[("+", "5401", "debit")])
monkeypatch.setitem(ENTITY_CALIBERS, 1, changed2)
assert PL.compute_lines(db, 1, PERIOD, PERIOD)["values"]["variable_cost"] == 200.00
def test_aggregation_parity_with_dashboard_and_deriver(self, db: Session):
"""取数机制与既有读口/派生口同口径(同夹具同结果 ⇒ 无三套算法漂移)。"""
seed_e1(db)
from app.api.dashboard import _bep_sum_field
from scripts import kpi_bep_deriver as D
mine = PL.sum_field(db, 1, PERIOD, PERIOD, "net", ("like", "5602"))
assert mine == _bep_sum_field(db, 1, PERIOD, PERIOD, "net", ("like", "5602")) == \
D._sum_field(db, 1, PERIOD, PERIOD, "net", ("like", "5602")) == 120_000.0
assert PL.sum_field(db, 1, PERIOD, PERIOD, "credit_amount", ("eq", "5001")) == 2_634_900.0
# ── L2 勾稽自检 ───────────────────────────────────────────────────────────
class TestReconciliation:
def test_balanced_when_identity_holds(self):
r = PL.reconcile(100.0, 60.0, 25.0, 15.0)
assert r["balanced"] is True and r["diff"] == 0.0 and r["components_present"] is True
def test_unbalanced_is_flagged_not_silent(self):
"""负对照:末行被其它来源改写(如旧实现的「净利率×收入」)⇒ 必须显式不平。"""
r = PL.reconcile(100.0, 60.0, 25.0, 10.0) # 末行少 5 万
assert r["balanced"] is False
assert r["diff"] == 5.0 and r["lhs"] == 15.0 and r["rhs"] == 10.0
assert "勾稽不平" in r["note"]
def test_missing_components_not_silently_balanced(self):
r = PL.reconcile(100.0, None, 25.0, 15.0)
assert r["balanced"] is False and r["components_present"] is False
assert r["missing"] == ["variable_cost"] and r["diff"] is None
def test_rounding_tolerance_only(self):
"""2 位舍入抖动(≤0.02 万)不误报;真不平(0.5 万)必报。"""
assert PL.reconcile(100.01, 60.0, 25.0, 15.01)["balanced"] is True
assert PL.reconcile(100.0, 60.0, 25.0, 14.5)["balanced"] is False
# ── L2 无硬编码比例 / 无 KPI 比率倒推(源码级负对照)───────────────────────
def _fn_ast_source(module_file: str, fn_name: str) -> str:
"""取函数源码(剥离 docstring,保留代码)——供「无比例常量/无 KPI 比率」断言。"""
tree = ast.parse(open(module_file, encoding="utf-8").read())
for node in ast.walk(tree):
if isinstance(node, ast.FunctionDef) and node.name == fn_name:
body = node.body
if (body and isinstance(body[0], ast.Expr)
and isinstance(getattr(body[0], "value", None), ast.Constant)
and isinstance(body[0].value.value, str)):
body[0].value.value = "" # 剥离 docstring(口径说明可含科目码/比例字样)
return ast.unparse(node)
raise AssertionError(f"{fn_name} 未找到于 {module_file}")
def _string_literals(module_file: str):
"""模块内全部字符串字面量(剥离 docstring)——供「无写死科目码」断言。"""
tree = ast.parse(open(module_file, encoding="utf-8").read())
for node in ast.walk(tree):
if isinstance(node, (ast.Module, ast.ClassDef, ast.FunctionDef, ast.AsyncFunctionDef)):
body = getattr(node, "body", None) or []
if (body and isinstance(body[0], ast.Expr)
and isinstance(getattr(body[0], "value", None), ast.Constant)
and isinstance(body[0].value.value, str)):
body[0].value.value = ""
return [n.value for n in ast.walk(tree)
if isinstance(n, ast.Constant) and isinstance(n.value, str)]
class TestNoHardcodedRatio:
def test_report_endpoint_has_no_ratio_or_kpi_derivation(self):
import app.api.reports as reports_mod
code = _fn_ast_source(reports_mod.__file__, "get_profit_summary")
for bad in ("0.5", "0.50", "* 0.5"):
assert bad not in code, f"硬编码比例残留: {bad}\n{code}"
for bad in ("F_PROFIT_RATE", "F_NET_PROFIT_RATE", "F_COST_RATIO", "F_REVENUE",
"KPIDefinition", "KPIValue"):
assert bad not in code, f"KPI 比率倒推残留: {bad}\n{code}"
# 标签与算法一致:末行标签来自单一常量(= 收入 − 变动 − 固定)
assert "BOTTOM_LABEL" in code and "reconcile(" in code
def test_reports_module_has_no_half_ratio(self):
import app.api.reports as reports_mod
src = open(reports_mod.__file__, encoding="utf-8").read()
assert "0.5" not in src, "reports.py 仍存在 0.5 字面量"
def test_take_data_module_has_no_ratio_and_no_subject_codes(self):
"""取数层:既无比例常量(含 0.5),也无写死的科目码(科目集只能来自 ENTITY_CALIBERS)。"""
src = open(PL.__file__, encoding="utf-8").read()
assert "0.5" not in src, "profit_lines.py 存在 0.5 字面量"
lits = _string_literals(PL.__file__)
offenders = [s for s in lits if re.fullmatch(r"\d{4,}", s or "")]
assert offenders == [], f"profit_lines.py 写死了科目码: {offenders}"
# 口径字段名必须来自 ENTITY_CALIBERS(无自建科目集)
assert "caliber_or_none" in src
for own_key in ("revenue_codes", "variable_cost_codes", "fixed_cost_codes"):
assert own_key not in src, f"自建科目集字段出现: {own_key}"
# ── 端点集成(HTTP)───────────────────────────────────────────────────────
BASE = "/api/cma/reports/profit-summary"
class TestEndpoint:
def test_reconciliation_label_unit_and_change_rate(self, client: TestClient, db: Session):
create_test_user(db)
token = get_token_for_user(client)
seed_e1(db)
seed_e1(db, period=PREV)
# 上期收入改为 100.00 万,便于验证环比
for row in db.query(VoucherDetail).filter(VoucherDetail.period == PREV,
VoucherDetail.subject_code == "5001").all():
row.credit_amount = 1_000_000.0
db.commit()
resp = client.get(f"{BASE}?period={PERIOD}", headers=auth_header(token))
assert resp.status_code == 200, resp.text
d = resp.json()
assert d["unit"] == "万元" and d["bottom_label"] == "营业利润"
assert d["available"] is True and d["missing"] == []
assert len(d["items"]) == 5
items = {i["name"]: i for i in d["items"]}
assert items["营业收入"]["value"] == 263.49
assert items["营业收入"]["prev_value"] == 100.00
assert items["营业收入"]["change_rate"] == 163.49
assert items["减:变动成本"]["value"] == 207.00
assert items["= 边际贡献"]["value"] == 56.49 and items["= 边际贡献"]["is_subtotal"] is True
assert items["减:固定成本"]["value"] == 24.70
# ③ 标签与算法一致:末行名 = 常量;值 = 收入 − 变动 − 固定;无「息税前利润」标签残留
assert f"= {d['bottom_label']}" in items
assert "= 息税前利润" not in items
bottom = items[f"= {d['bottom_label']}"]
assert bottom["is_total"] is True
assert bottom["value"] == 31.79
assert bottom["value"] == round(d["reconciliation"]["lhs"], 2)
assert "不标「净利润」" in bottom["label_basis"]
# ④ 勾稽自检:平衡 + 明细在场
rec = d["reconciliation"]
assert rec["balanced"] is True and rec["diff"] == 0.0
assert rec["formula"] == "营业收入 − 变动成本 − 固定成本 = 末行"
# L1 逐行可对到真实科目(响应体自带 parts/by_subject 取数留痕)
vparts = items["减:变动成本"]["terms"]
assert {p["code"] for p in vparts} == {"5401", "5403", "571103", "530103"}
assert d["caliber"]["digest"] and d["caliber"]["entity_id"] == 1
assert sum(p["by_subject"].get("5401", 0) for p in vparts) == 2_000_000.0
def test_no_kpi_ratio_fallback_when_no_ledger_rows(self, client: TestClient, db: Session):
"""负对照:只塞 KPI(旧实现的输入)而账上无行 ⇒ 各行必须标缺,不得按比率倒推。"""
create_test_user(db)
token = get_token_for_user(client)
for code, val in (("F_REVENUE", 100.0), ("F_PROFIT_RATE", 20.0),
("F_NET_PROFIT_RATE", 10.0), ("F_COST_RATIO", 60.0)):
k = KPIDefinition(kpi_code=code, kpi_name=code, dimension="finance",
target_value=1.0, unit="万元", status="active",
frequency="monthly", entity_id=1)
db.add(k)
db.flush()
db.add(KPIValue(kpi_id=k.id, period=PERIOD, actual_value=val,
source_type="test", source_batch="unit-test",
data_status="verified", entity_id=1))
db.commit()
resp = client.get(f"{BASE}?period={PERIOD}", headers=auth_header(token))
assert resp.status_code == 200
d = resp.json()
assert d["available"] is False and "无凭证明细行" in d["missing"][0]
assert [i["value"] for i in d["items"]] == [None] * 5
assert d["reconciliation"]["balanced"] is False # 缺数显式不平,不静默
assert d["reconciliation"]["components_present"] is False
def test_entity2_endpoint_isolated_from_entity1_rows(self, client: TestClient, db: Session):
"""e2 端点只读 e2 科目集(token 走 entity1 ⇒ 仍读到 e1;helper 层 e2 值不受 e1 行影响)。"""
create_test_user(db)
token = get_token_for_user(client)
seed_e1(db)
seed_e2(db)
r2 = PL.compute_lines(db, 2, PERIOD, PERIOD)
assert r2["values"]["revenue"] == 100.00 and r2["values"]["fixed_cost"] == 7.30
# entity1 的 token ⇒ entity1 账套(e2 行不进入)
d = client.get(f"{BASE}?period={PERIOD}", headers=auth_header(token)).json()
assert d["entity_id"] == 1
items = {i["name"]: i for i in d["items"]}
assert items["营业收入"]["value"] == 263.49
assert {p["code"] for p in items["减:固定成本"]["terms"]} == {"5601%", "5602%", "5603%"}
def test_prev_period_helper():
assert PL.prev_period_of("2026-01") == "2025-12"
assert PL.prev_period_of("2026-10") == "2026-09"
+29 -14
View File
@@ -91,31 +91,46 @@ class TestProfitSummary:
BASE = "/api/cma/reports/profit-summary"
def test_profit_summary_with_data(self, client: TestClient, db: Session):
"""有数据时:营收/变动成本/边际贡献/固定成本/息税前利润 + 环比"""
"""有真账数据时:收入/变动成本/边际贡献/固定成本/营业利润 + 勾稽自检
2026-10-14 重建:原断言编码了被审计实锤的 3 处硬伤(KPI 比率倒推 / 变动成本=营收×五成 /
末行装净利率值却贴「息税前利润」),故改为断言**真实科目发生额**与勾稽自检。
口径与逐行取数证据见 tests/test_profit_summary_real_caliber_20261014.py。
"""
import datetime as _dt
from app.models import VoucherDetail
create_test_user(db)
token = get_token_for_user(client)
seed_profit_kpis(db)
# e1 口径真账:收入 5001 贷 1,000,000;变动 5401 借 600,000;固定 5602 借 250,000(元)
d = _dt.datetime(2026, 6, 30)
for i, (code, dr, cr) in enumerate(
[("5001", 0.0, 1_000_000.0), ("5401", 600_000.0, 0.0), ("5602", 250_000.0, 0.0)], start=1):
db.add(VoucherDetail(entity_id=1, voucher_no=f"U{i}", voucher_date=d,
subject_code=code, subject_name="单测科目",
debit_amount=dr, credit_amount=cr, summary="单测",
carry_forward=0, period="2026-06", batch="unit-test"))
db.commit()
resp = client.get(f"{self.BASE}?period=2026-06", headers=auth_header(token))
assert resp.status_code == 200
data = resp.json()
assert data["period"] == "2026-06"
assert data["prev_period"] == "2026-05"
assert data["available"] is True
items = {i["name"]: i for i in data["items"]}
# 营业收入 100 vs 上期80 → +25%
assert items["营业收入"]["value"] == 100.0
assert items["营业收入"]["prev_value"] == 80.0
assert items["营业收入"]["change_rate"] == 25.0
# 变动成本 = 营收×50% = 50
assert items["减:变动成本"]["value"] == 50.0
# 边际贡献 = 毛利 = 100×20% = 20
assert items["= 边际贡献"]["value"] == 20.0
assert items["减:变动成本"]["value"] == 60.0 # 5401 借 600,000 元
assert items["= 边际贡献"]["value"] == 40.0
assert items["= 边际贡献"]["is_subtotal"] is True
# 固定成本 = 总成本60 - 变动成本50 = 10
assert items["减:固定成本"]["value"] == 10.0
# 息税前利润 = 100×10% = 10
assert items["= 息税前利润"]["value"] == 10.0
assert items["= 息税前利润"]["is_total"] is True
assert items["减:固定成本"]["value"] == 25.0
# 末行标签与算法一致(原为「= 息税前利润」装净利率值)
assert data["bottom_label"] == "营业利润"
assert items["= 营业利润"]["value"] == 15.0
assert items["= 营业利润"]["is_total"] is True
# 勾稽自检:收入 − 变动成本 − 固定成本 = 末行
assert data["reconciliation"]["balanced"] is True
assert data["reconciliation"]["diff"] == 0.0
def test_profit_summary_empty_db(self, client: TestClient, db: Session):
"""无任何KPI数据 → 200,值全部为None,不报错"""