feat: 新30号准则P0 — 利润表五板块重构+费用分类打标

backend/app/models/__init__.py

@@ -404,3 +404,39 @@ class ScenarioSuggestion(Base):
     priority = Column(String(20), default="medium", comment="high/medium/low")
     sort_order = Column(Integer, default=0, comment="排序")
     created_at = Column(DateTime, server_default=func.now())
+
+
+# ============================================================
+# 新30号准则模型 (2027)
+# ============================================================
+
+class Subject(Base):
+    """会计科目 — 新30号准则分类"""
+    __tablename__ = "subjects"
+    id = Column(Integer, primary_key=True, index=True)
+    subject_code = Column(String(20), nullable=False, unique=True, comment="科目编码")
+    subject_name = Column(String(200), nullable=False, comment="科目名称")
+    parent_code = Column(String(20), nullable=True, comment="上级科目编码")
+    level = Column(Integer, default=1, comment="科目级别 1-4")
+    category = Column(String(50), nullable=True, comment="科目类别")
+    new_standard_category = Column(String(20), nullable=True, comment="新30号准则分类: operating/investing/financing/tax/discontinued")
+    is_active = Column(Integer, default=1, comment="是否启用")
+    remark = Column(String(500), nullable=True, comment="备注")
+    created_at = Column(DateTime, server_default=func.now())
+    updated_at = Column(DateTime, server_default=func.now(), onupdate=func.now())
+
+
+class VoucherDetail(Base):
+    """凭证明细 — 新30号准则分类"""
+    __tablename__ = "voucher_details"
+    id = Column(Integer, primary_key=True, index=True)
+    voucher_no = Column(String(50), nullable=False, comment="凭证编号")
+    voucher_date = Column(DateTime, nullable=False, comment="凭证日期")
+    subject_code = Column(String(20), nullable=False, comment="科目编码")
+    subject_name = Column(String(200), nullable=True, comment="科目名称")
+    debit_amount = Column(Float, default=0, comment="借方金额")
+    credit_amount = Column(Float, default=0, comment="贷方金额")
+    summary = Column(String(500), nullable=True, comment="摘要")
+    new_standard_category = Column(String(20), nullable=True, comment="新30号准则分类")
+    period = Column(String(20), nullable=True, comment="期间 YYYY-MM")
+    created_at = Column(DateTime, server_default=func.now())