feat(cma-report): 建账期初层 + 方向判定可信度 + 权益行科目集（M1/M2/M7，规则表 v1.1）
- M1 时点报表口径：余额 = 期初(report_opening_balances) + 累计发生额；期初只作用于取数层
（不生成凭证/不写 voucher_details/不改 kpi_values）；basis=period 不套期初；受 effective_date 约束
- M2 期初未补 → direction_check_unreliable=true：报表/底稿带"期初未补，方向判定不可信"水印，
重分类触发只进底稿诊断（diagnostic_only），不落地对外行项目
- M7 权益行科目集 = {3001,3002,3101,3103,3104,3105}（含 4001/4002/4101/4103/4104 别名）：补实收资本 3001
- 1901 待处理财产损溢过渡列报「其他流动资产」以保恒等式（M6 归因文案）
- 只读验收脚本 + 幂等导入器（dry-run 默认，--commit 门控）
This commit is contained in:
Hermes CI Fix
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#!/usr/bin/env python3
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# -*- coding: utf-8 -*-
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"""账套建账期初余额导入器（M1）—— 幂等 / 默认 dry-run / 显式 --commit 才写库
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来源清单：`wecom-finance/reports/CMA_酣客建账期初余额_反解清单_v1.csv`（13 行，借贷各 15,110,544.36）
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写入表：`report_opening_balances`（只作用于报表取数；**不生成凭证、不写 voucher_details、不改 kpi_values**）
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用法：
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cd /root/cma-management/backend
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venv/bin/python3 scripts/import_report_opening_balances.py # dry-run（默认，零写入）
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venv/bin/python3 scripts/import_report_opening_balances.py --commit # 落库（需放行）
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venv/bin/python3 scripts/import_report_opening_balances.py --commit --entity-id 1 --effective-date 2021-03
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幂等：按 (entity_id, subject_code, effective_date) 判存 —— 新增/等值跳过/差异更新，重复执行结果一致。
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放行前置：本仓 push 会触发部署重启（生产变更），须任总放行；表由 `init_db()`（应用启动 create_all）建出。
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"""
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from __future__ import annotations
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import argparse
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import csv
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import io
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import os
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import sys
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from decimal import Decimal
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sys.path.insert(0, os.path.dirname(os.path.dirname(os.path.abspath(__file__))))
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DEFAULT_CSV = "/root/.hermes/profiles/wecom-finance/reports/CMA_酣客建账期初余额_反解清单_v1.csv"
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DEFAULT_SOURCE = "reverse-calc-20260916"
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DEFAULT_STATUS = "derived" # 待源系统《科目余额表 2021.03》确认后升级 confirmed
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def read_csv(path: str):
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rows = []
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with io.open(path, encoding="utf-8-sig") as f:
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for r in csv.DictReader(f):
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rows.append({
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"entity_id": int((r.get("entity_id") or "1").strip()),
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"subject_code": (r.get("subject_code") or "").strip(),
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"subject_name": (r.get("subject_name") or "").strip(),
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"balance_side": (r.get("balance_side") or "").strip().lower(),
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"amount": Decimal(str((r.get("opening_amount") or "0").strip() or 0)),
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"evidence": (r.get("evidence") or "").strip()[:255],
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"status_note": (r.get("status") or "").strip(),
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})
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return rows
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def main():
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ap = argparse.ArgumentParser()
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ap.add_argument("--csv", default=DEFAULT_CSV)
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ap.add_argument("--entity-id", type=int, default=None, help="覆盖 CSV 内的 entity_id")
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ap.add_argument("--effective-date", default="2021-03", help="建账期 YYYY-MM（期初生效期间）")
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ap.add_argument("--source", default=DEFAULT_SOURCE)
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ap.add_argument("--status", default=DEFAULT_STATUS, choices=["derived", "confirmed"])
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ap.add_argument("--commit", action="store_true", help="真正写库（缺省=dry-run，零写入）")
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args = ap.parse_args()
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rows = read_csv(args.csv)
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if args.entity_id is not None:
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for r in rows:
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r["entity_id"] = args.entity_id
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debit = sum((r["amount"] for r in rows if r["balance_side"] == "debit"), Decimal(0))
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credit = sum((r["amount"] for r in rows if r["balance_side"] == "credit"), Decimal(0))
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print(f"[清单] {args.csv}")
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print(f"[清单] {len(rows)} 行 ｜ 借 {debit:,.2f} / 贷 {credit:,.2f} / 差 {debit - credit:,.2f} "
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f"（自平={'是' if abs(debit - credit) < Decimal('0.01') else '否'}）")
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for r in rows:
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print(f" e{r['entity_id']} {r['subject_code']:<6}{r['subject_name']:<10}"
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f"{r['balance_side']:<7}{r['amount']:>16,.2f} {r['status_note']}")
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if abs(debit - credit) >= Decimal("0.01"):
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print("[FAIL] 期初借贷不平衡 —— 拒绝导入")
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return 2
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from app.database import get_session_local
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try:
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from app.models import ReportOpeningBalance
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except Exception as exc: # noqa: BLE001
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print(f"[FAIL] 无法加载模型（表未建？先应用启动 create_all）：{exc}")
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return 3
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db = get_session_local()()
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try:
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# 预检：表是否存在/现有行数（dry-run 也读，只读不写）
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try:
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existing = db.query(ReportOpeningBalance).all()
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table_ready = True
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except Exception as exc: # noqa: BLE001 - 表未建（部署前 create_all 才会建）
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existing = []
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table_ready = False
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print(f"[预检] report_opening_balances 不可读（{type(exc).__name__}）→ 视为 0 行；"
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f"表由部署后应用启动 `init_db()`/create_all 建出")
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idx = {(r.entity_id, r.subject_code, r.effective_date): r for r in existing}
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print(f"[预检] report_opening_balances 现有 {len(existing)} 行（表就绪={table_ready}）；"
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f"将按 (entity_id, subject_code, effective_date={args.effective_date}) 幂等导入")
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ins = upd = skip = 0
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plan = []
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for r in rows:
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key = (r["entity_id"], r["subject_code"], args.effective_date)
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cur = idx.get(key)
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if cur is None:
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ins += 1
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plan.append(("INSERT", r))
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elif (str(cur.balance_side) == r["balance_side"]
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and Decimal(str(cur.amount)) == r["amount"]
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and str(cur.status) == args.status):
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skip += 1
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plan.append(("SKIP", r))
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else:
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upd += 1
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plan.append(("UPDATE", r))
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if args.commit:
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if cur is None:
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db.add(ReportOpeningBalance(
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entity_id=r["entity_id"], subject_code=r["subject_code"],
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subject_name=r["subject_name"], balance_side=r["balance_side"],
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amount=r["amount"], effective_date=args.effective_date,
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source=args.source, evidence=r["evidence"] or args.source,
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status=args.status,
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))
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else:
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cur.subject_name = r["subject_name"]
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cur.balance_side = r["balance_side"]
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cur.amount = r["amount"]
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cur.source = args.source
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cur.evidence = r["evidence"] or args.source
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cur.status = args.status
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print(f"[计划] 新增 {ins} / 更新 {upd} / 跳过（等值）{skip}"
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f" ｜ 模式={'COMMIT（写库）' if args.commit else 'DRY-RUN（零写入）'}")
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if not args.commit:
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print("[dry-run] 未写库；确认无误后加 --commit 执行（须任总放行后）")
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return 0
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db.commit()
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after = db.query(ReportOpeningBalance).filter(
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ReportOpeningBalance.entity_id.in_({r["entity_id"] for r in rows})
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).all()
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d2 = sum((Decimal(str(x.amount)) for x in after if x.balance_side == "debit"), Decimal(0))
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c2 = sum((Decimal(str(x.amount)) for x in after if x.balance_side == "credit"), Decimal(0))
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print(f"[回查] 落库后 {len(after)} 行 ｜ 借 {d2:,.2f} / 贷 {c2:,.2f} / 差 {d2 - c2:,.2f}")
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ok = len(after) == len(rows) and abs(d2 - debit) < Decimal("0.01") and abs(c2 - credit) < Decimal("0.01")
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print("[PASS] 落库回查一致" if ok else "[FAIL] 落库回查不一致")
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return 0 if ok else 4
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finally:
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db.close()
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if __name__ == "__main__":
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sys.exit(main())
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