feat(cma-report): 资产负债表取数层重分类 R1~R12（调表不调账）

依据《CMA 资产负债表重分类规则表 v1》（wecom-finance，任总 2026-09-16 批准落地）。新增 backend/app/services/report_reclass.py：12 条规则挂 CMA 真实科目编码的取数层重分类引擎 - 余额方向规范化：资产 sum(借-贷) / 负债·权益 sum(贷-借)，正常余额一律为正 - 触发判定全部基于原始余额（单遍、幂等），R3/R4 等互为镜像的规则互不干扰 - 科目取数前缀匹配（1122% 覆盖 112201 明细）；备抵科目 1602 反向取数（修正固定资产净额虚增 2 倍折旧） - 只读 voucher_details + 作废守卫，不生成记账凭证 - 输出：触发条目 / 不变量 / 负数清单 / 模板待核 / 未列报科目 / 损益未结转诊断 reports.py： - /balance-sheet 接入重分类；新增 basis 参数（end=期末余额累计为默认 / period=本期发生额兼容回退） - 有凭证明细时不再混入示例数据（展示口径与落库口径同源）；行项目增 raw_value/reclass_adjustment 可追溯 - 规则落位项目（模板未单列）按虚拟行列报；补「长期待摊费用(1801)」行、未分配利润补 3103/3104 别名 - 新增 /balance-sheet/reclass-working-paper(+ /export) 底稿 JSON/Excel；statutory 导出新增「重分类底稿」Sheet 测试 tests/test_report_reclass.py 14 例（触发/不变量/幂等/多租户/口径/底稿/虚拟行/阻塞规则）全量 pytest：1108 passed, 1 xfailed。现网只读验收 scripts/verify_reclass_live_20260916.py（酣客 entity1 2026-08）
2026-09-16 00:38:01 +08:00
parent 7b74736980
commit ba85e03f2f
4 changed files with 1333 additions and 8 deletions
@@ -10,6 +10,7 @@ CMA管理报表中心 — 管理会计OS
 """
 from fastapi import APIRouter, Depends, Query, HTTPException, Request
 import json
+import os
 from pydantic import BaseModel
 from sqlalchemy.orm import Session
 from sqlalchemy import func, or_
@@ -20,6 +21,7 @@ from app.auth_middleware import require_role, require_auth
 from app.models import KPIDefinition, KPIValue, BudgetPlan, StrategicMap, KPIAlert, User, Subject, ActionPlan, OperationLog, ReportHistory
 from app.utils.deviation_engine import calc_period_deviation, calc_period_diff, calc_deviation, get_budget_for_kpi
 from app.utils.voucher_guard import apply_voucher_guard
+from app.services import report_reclass
 from app.deps import get_entity_id, assert_entity_slug_scope, resolve_session_slug
 import logging

@@ -1378,6 +1380,8 @@ BALANCE_SHEET_SECTIONS = [
            {"codes": [("1501", 1)], "name": "持有至到期投资", "ns_category": "investing"},
            {"codes": [("1601", 1), ("1602", -1)], "name": "固定资产净额", "ns_category": "operating"},
            {"codes": [("1701", 1)], "name": "无形资产", "ns_category": "operating"},
+            # 长期待摊费用（1801）：小企业准则项目池含该项，原模板漏列 → 致勾稽差额 128,758.24（2026-09-16 补）
+            {"codes": [("1801", 1)], "name": "长期待摊费用", "ns_category": "operating"},
        ],
    },
    {
@@ -1409,7 +1413,10 @@ BALANCE_SHEET_SECTIONS = [
        "lines": [
            {"codes": [("4001", 1)], "name": "实收资本", "ns_category": "equity"},
            {"codes": [("4002", 1)], "name": "资本公积", "ns_category": "equity"},
-            {"codes": [("4103", 1), ("4104", 1)], "name": "未分配利润", "ns_category": "equity"},
+            # alias_codes：模板用 4103/4104，智享通凭证明细实际用 3103/3104（2026-09-16 补）
+            {"codes": [("4103", 1), ("4104", 1)],
+             "alias_codes": [("3103", 1), ("3104", 1)],
+             "name": "未分配利润", "ns_category": "equity"},
        ],
    },
 ]
@@ -1463,7 +1470,10 @@ def _prev_period_str(period: str) -> str:


 def _get_bs_amount(db: Session, codes: list, period: str, entity_id: int = 1) -> Optional[float]:
-    """资产负债表科目余额 — 优先凭证明细，无数据返回 None（账套隔离 2026-08-31）"""
+    """资产负债表科目余额 — 优先凭证明细，无数据返回 None（账套隔离 2026-08-31）
+    ⚠️ 保留给现金流量表/预编报表使用（精确匹配 + 单期口径）；资产负债表本体走
+    `app/services/report_reclass.py`（前缀匹配 + 期末余额口径 + 取数层重分类）。"""
+
    total = 0.0
    has_data = False
    try:
@@ -1498,30 +1508,94 @@ def _bs_line_amount(db: Session, line: dict, period: str, column: str = "end", e
    return {"value": None, "is_demo": True}


+# ── 资产负债表取数口径（2026-09-16 重分类落地） ──
+#   end    = 期末余额（累计至期间，含期初/结转）——资产负债表定义口径，**默认**
+#   period = 本期发生额（旧报表口径，兼容回退；可用 CMA_BS_BASIS_DEFAULT / ?basis= 切换）
+_BS_BASIS_DEFAULT = os.getenv("CMA_BS_BASIS_DEFAULT", "end")
+
+
+def _bs_basis(basis) -> str:
+    """口径解析：兼容内部直调（未传值时 FastAPI 的 Query 默认对象会漏进来 → 取默认口径）"""
+    b = basis if isinstance(basis, str) else _BS_BASIS_DEFAULT
+    b = (b or "end").strip().lower()
+    return "period" if b == "period" else "end"
+
+
+def _bs_analysis(db: Session, entity_id: int, period: str, basis: str, include_unmapped: bool = True) -> dict:
+    """取数层重分类分析（规则表 §二 R1~R12；调表不调账，不生成凭证）"""
+    return report_reclass.analyze(
+        db, entity_id, period, basis=basis,
+        template_sections=BALANCE_SHEET_SECTIONS, include_unmapped=include_unmapped,
+    )
+
+
@router.get("/balance-sheet")
 def get_balance_sheet(
    period: str = Query(None, description="格式 YYYY-MM"),
+    basis: Optional[str] = Query(None, description="取数口径 end=期末余额(默认) / period=本期发生额"),
    db: Session = Depends(get_db),
    entity_id: int = Depends(get_entity_id),
 ):
-    """资产负债表 — 新30号准则科目分类（经营/投资/筹资），期末vs期初（账套隔离 2026-08-31）"""
+    """资产负债表 — 取数层重分类（R1~R12，调表不调账）+ 新30号准则科目分类（账套隔离 2026-08-31）
+
+    · 余额方向：资产 Σ(借−贷) / 负债·权益 Σ(贷−借) → 正常余额一律为正数
+    · 往来·税费类反方向余额按规则转正（转入对方科目），报表不再出现负数项目
+    · 有凭证明细时**不再混入示例数据**（展示口径与落库口径同源）
+    """
    if period is None:
        period = datetime.now().strftime("%Y-%m")
+    use_basis = _bs_basis(basis)
    prev_period = _prev_period_str(period)

+    plan = _bs_analysis(db, entity_id, period, use_basis)
+    has_real = bool(plan["has_voucher_data"])
+    plan_prev = _bs_analysis(db, entity_id, prev_period, use_basis, include_unmapped=False) if has_real else None
+
+    def _line_value(pl: Optional[dict], key: str, col: str):
+        if pl is None:
+            return None
+        return pl["after"].get(key)
+
+    # 规则落位项目（模板未列报的目标项）→ 按板块挂载虚拟行
+    virtual: dict = {}
+    for key, item in plan["items"].items():
+        if item["template"] or item.get("blocked"):
+            continue
+        end_v = plan["after"].get(key)
+        begin_v = plan_prev["after"].get(key) if plan_prev else None
+        if not end_v and not begin_v:
+            continue
+        virtual.setdefault(item["section_key"], []).append({
+            "name": item["name"],
+            "item_key": key,
+            "ns_category": item.get("ns_category") or "operating",
+            "ns_category_label": BS_CATEGORY_CN.get(item.get("ns_category") or "operating", ""),
+            "end_value": round(float(end_v or 0), 2),
+            "begin_value": round(float(begin_v), 2) if begin_v is not None else None,
+            "is_demo": False,
+            "is_reclass_line": True,
+            "template_gap": True,
+            "note": item.get("note", ""),
+        })
+
    sections = []
    total_assets_end = total_assets_begin = 0
    total_liab_end = total_liab_begin = 0
    total_equity_end = total_equity_begin = 0
-    all_real = True
+    all_real = has_real

    for sec in BALANCE_SHEET_SECTIONS:
        lines = []
        sec_end = sec_begin = 0.0
        sec_real = False
        for line in sec["lines"]:
-            end = _bs_line_amount(db, line, period, column="end", entity_id=entity_id)
-            begin = _bs_line_amount(db, line, prev_period, column="begin", entity_id=entity_id)
+            key = "|".join(c for c, _ in line["codes"])
+            if has_real:
+                end = {"value": _line_value(plan, key, "end"), "is_demo": False}
+                begin = {"value": _line_value(plan_prev, key, "begin"), "is_demo": False}
+            else:
+                end = _bs_line_amount(db, line, period, column="end", entity_id=entity_id)
+                begin = _bs_line_amount(db, line, prev_period, column="begin", entity_id=entity_id)
            if end["is_demo"] or begin["is_demo"]:
                all_real = False
            if end["value"] is not None:
@@ -1529,15 +1603,32 @@ def get_balance_sheet(
                sec_real = True
            if begin["value"] is not None:
                sec_begin += begin["value"]
+            raw_key = plan["raw"].get(key)
            lines.append({
                "name": line["name"],
+                "item_key": key,
                "ns_category": line["ns_category"],
                "ns_category_label": BS_CATEGORY_CN.get(line["ns_category"], line["ns_category"]),
                "end_value": round(end["value"], 2) if end["value"] is not None else None,
                "begin_value": round(begin["value"], 2) if begin["value"] is not None else None,
                "is_demo": end["is_demo"] or begin["is_demo"],
+                "is_reclass_line": False,
+                "template_gap": False,
+                "raw_value": None if raw_key is None else round(float(raw_key), 2),
+                "reclass_adjustment": None if raw_key is None else round(
+                    float(plan["after"].get(key) or 0) - float(raw_key), 2),
            })

+        # 规则落位项目（虚拟行）
+        for vline in virtual.get(sec["key"], []):
+            if vline["end_value"] is not None and sec["key"] in (
+                    "current_assets", "non_current_assets", "current_liabilities", "non_current_liabilities"):
+                sec_end += vline["end_value"]
+            if vline["begin_value"] is not None and sec["key"] in (
+                    "current_assets", "non_current_assets", "current_liabilities", "non_current_liabilities"):
+                sec_begin += vline["begin_value"]
+            lines.append(vline)
+
        # 归属汇总
        if sec["key"] in ("current_assets", "non_current_assets"):
            total_assets_end += sec_end
@@ -1559,9 +1650,17 @@ def get_balance_sheet(
            "has_real_data": sec_real,
        })

+    inv = plan["invariants"]
+    if has_real:
+        balanced = abs(total_assets_end - total_liab_end - total_equity_end) < 0.01 and \
+                   abs(total_assets_begin - total_liab_begin - total_equity_begin) < 0.01
+    else:
+        balanced = abs(total_assets_end - total_liab_end - total_equity_end) < 0.01
+
    return {
        "period": period,
        "prev_period": prev_period,
+        "basis": use_basis,
        "title": f"资产负债表 — 新30号准则（{period}）",
        "sections": sections,
        "totals": {
@@ -1570,13 +1669,124 @@ def get_balance_sheet(
            "equity": {"end": round(total_equity_end, 2), "begin": round(total_equity_begin, 2)},
            "liab_equity": {"end": round(total_liab_end + total_equity_end, 2),
                            "begin": round(total_liab_begin + total_equity_begin, 2)},
-            "balanced": abs(total_assets_end - total_liab_end - total_equity_end) < 0.01
-                        and abs(total_assets_begin - total_liab_begin - total_equity_begin) < 0.01,
+            "balanced": balanced,
+            "identity_gap": round(total_assets_end - total_liab_end - total_equity_end, 2),
+        },
+        # ── 重分类（调表不调账）──
+        "reclass": {
+            "applied": bool(plan["entries"]),
+            "rule_version": plan["rule_version"],
+            "basis": plan["basis"],
+            "has_voucher_data": has_real,
+            "entries": plan["entries"],
+            "invariants": inv,
+            "negatives": plan["negatives"],
+            "template_gaps": plan["template_gaps"],
+            "unmapped_subjects": plan["unmapped_subjects"],
+            "pl_unclosed": plan["pl_unclosed"],
+            "working_paper_url": f"/api/cma/reports/balance-sheet/reclass-working-paper?period={period}&basis={use_basis}",
        },
        "all_items_have_data": all_real,
    }


+@router.get("/balance-sheet/reclass-working-paper")
+def get_reclass_working_paper(
+    period: str = Query(None, description="格式 YYYY-MM"),
+    basis: Optional[str] = Query(None, description="取数口径 end=期末余额(默认) / period=本期发生额"),
+    db: Session = Depends(get_db),
+    entity_id: int = Depends(get_entity_id),
+):
+    """重分类底稿（审计可追溯）— 源科目/余额/转正额/目标项 + 不变量 + 诊断（账套隔离）"""
+    if period is None:
+        period = datetime.now().strftime("%Y-%m")
+    use_basis = _bs_basis(basis)
+    plan = _bs_analysis(db, entity_id, period, use_basis)
+    return {
+        "period": period,
+        "basis": use_basis,
+        "entity_id": entity_id,
+        "rule_version": plan["rule_version"],
+        "generated_at": datetime.now().strftime("%Y-%m-%d %H:%M:%S"),
+        "accounting_method": "调表不调账（报表取数层重分类，不生成记账凭证）",
+        "rules": plan["rules"],
+        "entries": plan["entries"],
+        "invariants": plan["invariants"],
+        "template_gaps": plan["template_gaps"],
+        "negatives": plan["negatives"],
+        "unmapped_subjects": plan["unmapped_subjects"],
+        "pl_unclosed": plan["pl_unclosed"],
+        "totals_before": plan["totals_before"],
+        "totals_after": plan["totals_after"],
+    }
+
+
+@router.get("/balance-sheet/reclass-working-paper/export")
+def export_reclass_working_paper(
+    period: str = Query(None, description="格式 YYYY-MM"),
+    basis: Optional[str] = Query(None, description="取数口径 end=期末余额(默认) / period=本期发生额"),
+    db: Session = Depends(get_db),
+    entity_id: int = Depends(get_entity_id),
+):
+    """重分类底稿导出（Excel）— 底稿明细 + 诊断 + 规则表（账套隔离）"""
+    if period is None:
+        period = datetime.now().strftime("%Y-%m")
+    use_basis = _bs_basis(basis)
+    plan = _bs_analysis(db, entity_id, period, use_basis)
+
+    from io import BytesIO
+    from openpyxl import Workbook
+    from openpyxl.styles import Font, PatternFill, Alignment
+    from fastapi.responses import StreamingResponse
+    from urllib.parse import quote
+
+    wb = Workbook()
+    head_fill = PatternFill("solid", fgColor="305496")
+    head_font = Font(color="FFFFFF", bold=True, size=11)
+
+    def _sheet(ws, title, headers, rows):
+        ws.cell(row=1, column=1, value=title).font = Font(bold=True, size=13, color="305496")
+        ws.merge_cells(start_row=1, start_column=1, end_row=1, end_column=max(len(headers), 1))
+        for ci, h in enumerate(headers, start=1):
+            c = ws.cell(row=2, column=ci, value=h)
+            c.font = head_font
+            c.fill = head_fill
+            c.alignment = Alignment(horizontal="center")
+        for ri, row in enumerate(rows, start=3):
+            for ci, h in enumerate(headers, start=1):
+                ws.cell(row=ri, column=ci, value=row.get(h))
+        for ci, h in enumerate(headers, start=1):
+            ws.column_dimensions[ws.cell(row=2, column=ci).column_letter].width = max(12, min(46, len(str(h)) * 2 + 10))
+
+    e_rows = report_reclass.entry_rows(plan)
+    ws1 = wb.active
+    ws1.title = "重分类底稿"
+    if e_rows:
+        _sheet(ws1, f"资产负债表重分类底稿（调表不调账）  {period}  账套 entity_id={entity_id}  口径basis={use_basis}  {plan['rule_version']}",
+               list(e_rows[0].keys()), e_rows)
+    else:
+        ws1.cell(row=1, column=1, value=f"本期（{period}）无触发的重分类规则").font = Font(bold=True)
+
+    d_rows = report_reclass.diagnostic_rows(plan)
+    ws2 = wb.create_sheet("不变量与诊断")
+    _sheet(ws2, "重分类不变量 / 负数项目 / 模板待核 / 未列报科目", ["项目", "值", "说明"], d_rows)
+
+    ws3 = wb.create_sheet("规则表")
+    _sheet(ws3, f"CMA 资产负债表重分类规则表 {plan['rule_version']}",
+           ["code", "source_code", "source_name", "source_side", "target_item", "target_key", "target_side", "status", "note"],
+           plan["rules"])
+
+    buf = BytesIO()
+    wb.save(buf)
+    buf.seek(0)
+    filename = f"资产负债表重分类底稿_{period}_entity{entity_id}.xlsx"
+    return StreamingResponse(
+        buf,
+        media_type="application/vnd.openxmlformats-officedocument.spreadsheetml.sheet",
+        headers={"Content-Disposition": f"attachment; filename*=UTF-8''{quote(filename)}"},
+    )
+
+
 # 现金流量表行项目: (code, 名称, 板块, 方向, kpi_code可选)
 CASH_FLOW_LINES = [
    # 经营活动
@@ -1829,6 +2039,17 @@ def export_statutory_reports(
    r = write_row(ws2, r, ["所有者权益合计", "", t["equity"]["end"], t["equity"]["begin"], ""], total_font, total_fill)
    r = write_row(ws2, r, ["负债和所有者权益总计", "", t["liab_equity"]["end"], t["liab_equity"]["begin"], ""], total_font, total_fill)
    r = write_row(ws2, r, ["勾稽校验（资产=负债+权益）", "", "✓ 平衡" if t.get("balanced") else "✗ 不平", "", ""], total_font, total_fill)
+    rc = bs.get("reclass") or {}
+    if rc:
+        inv = rc.get("invariants") or {}
+        r = write_row(ws2, r, ["重分类（调表不调账）", rc.get("rule_version", ""),
+                               f"触发 {inv.get('entries_count', 0)} 条 / 转正额 {inv.get('reclass_total', 0)}",
+                               ("basis=end（期末余额口径）" if rc.get("basis") == "end" else f"basis={rc.get('basis')}（本期发生额口径）"),
+                               "不生成凭证"], section_font, section_fill)
+        if inv:
+            r = write_row(ws2, r, ["不变量：Δ资产=Δ负债 / 权益不变", "",
+                                   "PASS" if inv.get("delta_assets_equals_delta_liabilities") and inv.get("equity_unchanged") else "FAIL",
+                                   f"Δ资产={inv.get('assets_delta', 0)}，Δ负债={inv.get('liabilities_delta', 0)}", ""])
    for col, w in zip("ABCDE", [36, 16, 18, 18, 12]):
        ws2.column_dimensions[col].width = w

@@ -1852,6 +2073,30 @@ def export_statutory_reports(
    for col, w in zip("ABCD", [46, 10, 18, 12]):
        ws3.column_dimensions[col].width = w

+    # ── Sheet 4: 重分类底稿（调表不调账，审计可追溯） ──
+    ws4 = wb.create_sheet("重分类底稿")
+    style_header(ws4, 1, 12, f"资产负债表重分类底稿（调表不调账）  {period}   单位: 元")
+    e_rows = report_reclass.entry_rows(bs.get("reclass") and {"entries": bs["reclass"]["entries"]} or {"entries": []})
+    if e_rows:
+        r = write_row(ws4, 2, list(e_rows[0].keys()), head_font, head_fill)
+        for row in e_rows:
+            r = write_row(ws4, r, list(row.values()))
+    else:
+        r = write_row(ws4, 2, ["本期无触发的重分类规则"], section_font, section_fill)
+    r += 1
+    r = write_row(ws4, r, ["不变量与诊断", "", "", "", "", "", "", "", "", "", "", ""], section_font, section_fill)
+    plan_like = {
+        "entries": (bs.get("reclass") or {}).get("entries") or [],
+        "invariants": (bs.get("reclass") or {}).get("invariants") or {},
+        "negatives": (bs.get("reclass") or {}).get("negatives") or {"before": [], "after": [], "after_in_scope": []},
+        "template_gaps": (bs.get("reclass") or {}).get("template_gaps") or [],
+        "unmapped_subjects": (bs.get("reclass") or {}).get("unmapped_subjects") or [],
+    }
+    for row in report_reclass.diagnostic_rows(plan_like):
+        r = write_row(ws4, r, [row.get("项目"), row.get("值"), row.get("说明")])
+    for col, w in zip("ABC", [42, 20, 60]):
+        ws4.column_dimensions[col].width = w
+
    buf = BytesIO()
    wb.save(buf)
    buf.seek(0)