feat: 新30号准则P0 — 利润表五板块重构+费用分类打标

2026-07-21 23:41:40 +08:00
parent c4e91f28ef
commit dd105efee3
8 changed files with 858 additions and 18 deletions
@@ -0,0 +1,87 @@
+"""新30号准则适配 — 数据库迁移
+创建 subjects 和 voucher_details 表，添加 new_standard_category 字段
+"""
+import sys, os
+sys.path.insert(0, os.path.dirname(os.path.dirname(os.path.abspath(__file__))))
+from app.database import get_engine, get_session_local
+from sqlalchemy import text
+import logging
+
+logging.basicConfig(level=logging.INFO, format="%(asctime)s [%(levelname)s] %(message)s")
+logger = logging.getLogger("migrate_new30")
+
+def run():
+    engine = get_engine()
+    with engine.connect() as conn:
+        # 1. 创建 subjects 表（会计科目表）
+        conn.execute(text("""
+            CREATE TABLE IF NOT EXISTS subjects (
+                id INT AUTO_INCREMENT PRIMARY KEY,
+                subject_code VARCHAR(20) NOT NULL COMMENT '科目编码',
+                subject_name VARCHAR(200) NOT NULL COMMENT '科目名称',
+                parent_code VARCHAR(20) DEFAULT NULL COMMENT '上级科目编码',
+                level INT DEFAULT 1 COMMENT '科目级别 1-4',
+                category VARCHAR(50) DEFAULT NULL COMMENT '科目类别: asset/liability/equity/revenue/expense/profit_loss',
+                new_standard_category VARCHAR(20) DEFAULT NULL COMMENT '新30号准则分类: operating/investing/financing/tax/discontinued',
+                is_active TINYINT(1) DEFAULT 1 COMMENT '是否启用',
+                remark VARCHAR(500) DEFAULT NULL COMMENT '备注',
+                created_at DATETIME DEFAULT CURRENT_TIMESTAMP,
+                updated_at DATETIME DEFAULT CURRENT_TIMESTAMP ON UPDATE CURRENT_TIMESTAMP,
+                UNIQUE KEY uk_subject_code (subject_code)
+            ) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COMMENT='会计科目表'
+        """))
+        logger.info("✅ 创建 subjects 表")
+
+        # 2. 创建 voucher_details 表（凭证明细表）
+        conn.execute(text("""
+            CREATE TABLE IF NOT EXISTS voucher_details (
+                id INT AUTO_INCREMENT PRIMARY KEY,
+                voucher_no VARCHAR(50) NOT NULL COMMENT '凭证编号',
+                voucher_date DATE NOT NULL COMMENT '凭证日期',
+                subject_code VARCHAR(20) NOT NULL COMMENT '科目编码',
+                subject_name VARCHAR(200) DEFAULT NULL COMMENT '科目名称',
+                debit_amount DECIMAL(18,2) DEFAULT 0 COMMENT '借方金额',
+                credit_amount DECIMAL(18,2) DEFAULT 0 COMMENT '贷方金额',
+                summary VARCHAR(500) DEFAULT NULL COMMENT '摘要',
+                new_standard_category VARCHAR(20) DEFAULT NULL COMMENT '新30号准则分类: operating/investing/financing/tax/discontinued',
+                period VARCHAR(20) DEFAULT NULL COMMENT '期间 YYYY-MM',
+                created_at DATETIME DEFAULT CURRENT_TIMESTAMP,
+                INDEX idx_voucher_no (voucher_no),
+                INDEX idx_period (period),
+                INDEX idx_subject_code (subject_code)
+            ) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COMMENT='凭证明细表'
+        """))
+        logger.info("✅ 创建 voucher_details 表")
+
+        # 3. 插入初始科目数据（新30号准则相关科目）
+        seed_subjects = [
+            ('6001', '主营业务收入', None, 1, 'revenue', 'operating'),
+            ('6051', '其他业务收入', None, 1, 'revenue', 'operating'),
+            ('6401', '主营业务成本', None, 1, 'expense', 'operating'),
+            ('6402', '其他业务成本', None, 1, 'expense', 'operating'),
+            ('6601', '销售费用', None, 1, 'expense', 'operating'),
+            ('6602', '管理费用', None, 1, 'expense', 'operating'),
+            ('660204', '研发费用', '6602', 2, 'expense', 'operating_rd'),
+            ('6603', '财务费用', None, 1, 'expense', 'operating_fx'),
+            ('660301', '利息支出（借款）', '6603', 2, 'expense', 'financing'),
+            ('660302', '筹资汇兑损益', '6603', 2, 'expense', 'financing_fx'),
+            ('6011', '利息收入（银行存款）', None, 1, 'revenue', 'investing'),
+            ('6111', '投资收益', None, 1, 'revenue', 'investing'),
+            ('611101', '股权投资', '6111', 2, 'revenue', 'investing'),
+            ('6701', '资产减值损失', None, 1, 'expense', 'operating'),
+            ('670101', '投资类资产减值', '6701', 2, 'expense', 'investing'),
+            ('6801', '所得税费用', None, 1, 'expense', 'tax'),
+            ('6901', '终止经营损益', None, 1, 'profit_loss', 'discontinued'),
+        ]
+        for row in seed_subjects:
+            conn.execute(text("""
+                INSERT IGNORE INTO subjects (subject_code, subject_name, parent_code, level, category, new_standard_category, is_active)
+                VALUES (:code, :name, :parent, :level, :cat, :ns_cat, 1)
+            """), {"code": row[0], "name": row[1], "parent": row[2], "level": row[3], "cat": row[4], "ns_cat": row[5]})
+        logger.info(f"✅ 插入 {len(seed_subjects)} 条初始科目数据")
+
+        conn.commit()
+        logger.info("🎉 新30号准则数据库迁移完成")
+
+if __name__ == "__main__":
+    run()