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fix(reports): 全表真实取数——清零示例兜底(BS_DEMO/CF_DEMO/_get_demo_block_total/0.50) + 上期同比/勾稽/预测标注 + CF官方口径单位收口
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wecom-fullstack
2026-10-15 04:13:40 +08:00
parent 2244cd79b7
commit e3e6b3ba8a
1 changed files with 313 additions and 119 deletions
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backend/app/api/reports.py
+308 -114
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@@ -551,11 +551,15 @@ def get_profit_statement(
return _build_new_format_profit(db, period, entity_id)
def _build_new_format_profit(db: Session, period: str, entity_id: int = 1) -> dict:
"""构建新30号准则五板块利润表（含附注明细）（账套隔离 2026-08-31）"""
def _new_format_blocks(db: Session, period: str, entity_id: int = 1) -> dict:
"""新30号准则五板块取数核心（真实科目；无数据板块 subtotal=None）
批① 2026-10-15：`_get_demo_block_total` 示例兜底已摘除，示例值不进对外数字。
"""
blocks = []
total_net_profit = 0
all_items_have_data = True
blocks_with_data = 0
for block_key in ["operating", "investing", "financing", "tax", "discontinued"]:
block_cfg = BLOCK_INFO[block_key]
@@ -577,28 +581,86 @@ def _build_new_format_profit(db: Session, period: str, entity_id: int = 1) -> di
"effective": round(amount * item_cfg["sign"], 2) if amount is not None else None,
})
# Fallback: 使用PRD示例数据
# 批① 2026-10-15：去 PRD 示例兜底 —— 无真实数据 ⇒ 小计 null（显式「无数据」），
# 严禁示例值进入对外数字（原 `_get_demo_block_total(block_key)` 调用已摘除）。
if not block_has_data:
all_items_have_data = False
block_subtotal = _get_demo_block_total(block_key)
block_subtotal = None
block_result = {
"key": block_key,
"name": block_cfg["name"],
"short_name": block_cfg["short_name"],
"subtotal": round(block_subtotal, 2),
"subtotal": round(block_subtotal, 2) if block_subtotal is not None else None,
"subtotal_name": block_cfg["result_name"],
"items": items,
"expanded": True,
"has_real_data": block_has_data,
"data_state": "voucher" if block_has_data else "no_data",
}
blocks.append(block_result)
if block_subtotal is not None:
total_net_profit += block_subtotal
else:
pass # 无真实数据板块：小计为 None，不计入合计（见 reconciliation.blocks_missing）
if block_has_data:
blocks_with_data += 1
return {
"period": period,
"blocks": blocks,
"net_profit": round(total_net_profit, 2),
"all_items_have_data": all_items_have_data,
"blocks_with_data": blocks_with_data,
}
def _build_new_format_profit(db: Session, period: str, entity_id: int = 1) -> dict:
"""构建新30号准则五板块利润表（含附注明细 + 上期/同比；账套隔离 2026-08-31）
批①② 2026-10-15（cma-reports-real-data-all）：
① 去 PRD 示例兜底：无数据板块 subtotal=null + data_state=no_data（示例值零注入）；
② 上期/同比照本期取数口径实取：无上期数据 ⇒ 显式 null（不顶替、不编造）；
③ 勾稽显式：net_profit_complete / reconciliation（净利润 = 有数据板块小计之和）。
"""
cur = _new_format_blocks(db, period, entity_id)
blocks = cur["blocks"]
total_net_profit = cur["net_profit"]
all_items_have_data = cur["all_items_have_data"]
# ② 上期（月）：同口径实取；无上期 ⇒ None（显式 null）
prev_period = prev_period_of(period)
prev_core = _new_format_blocks(db, prev_period, entity_id)
prev_by_key = {b["key"]: b for b in prev_core["blocks"]}
for b in blocks:
pb = prev_by_key.get(b["key"])
prev_sub = pb["subtotal"] if (pb and pb.get("has_real_data")) else None
b["prev_subtotal"] = prev_sub
if b["subtotal"] is not None and prev_sub is not None:
b["variance"] = round(b["subtotal"] - prev_sub, 2)
b["variance_pct"] = (round((b["subtotal"] - prev_sub) / abs(prev_sub) * 100, 2)
if prev_sub else None)
else:
b["variance"] = None
b["variance_pct"] = None
b["prev_data_state"] = "voucher" if prev_sub is not None else "no_data"
prev_net = prev_core["net_profit"] if prev_core["blocks_with_data"] else None
cur_sum = round(sum(b["subtotal"] for b in blocks if b["subtotal"] is not None), 2)
_assessable = any(b["subtotal"] is not None for b in blocks)
reconciliation = {
"formula": "净利润 = 五板块小计之和（缺数据板块不计入并在 blocks_missing 列出）",
"blocks_sum": cur_sum,
"net_profit": round(total_net_profit, 2),
# 全板块无真实数据 ⇒ 0==0 不是「勾稽成立」，显式不可判定（禁假信号）
"assessable": _assessable,
"balanced": (abs(cur_sum - round(total_net_profit, 2)) < 0.01) if _assessable else None,
"blocks_missing": [b["key"] for b in blocks if b["subtotal"] is None],
}
# 附注明细（对外法定报表披露要求）
notes = _build_profit_notes(db, period, blocks, total_net_profit, entity_id)
# 合计行：净利润 = 一二三+四+五
return {
"period": period,
"format": "new",
@@ -606,9 +668,21 @@ def _build_new_format_profit(db: Session, period: str, entity_id: int = 1) -> di
"blocks": blocks,
"net_profit": round(total_net_profit, 2),
"net_profit_name": "净利润",
"net_profit_complete": all_items_have_data,
"all_items_have_data": all_items_have_data,
"prev_period": prev_period,
"prev": {
"period": prev_period,
"net_profit": prev_net,
"blocks": {k: (v["subtotal"] if v.get("has_real_data") else None)
for k, v in prev_by_key.items()},
"has_real_data": bool(prev_core["blocks_with_data"]),
},
"reconciliation": reconciliation,
"data_state": "voucher" if all_items_have_data else "partial_no_data",
"demo_free": True,
"source": "subjects/kpi_values + voucher_details 真实发生额（按 entity 隔离；本报表零示例值）",
"notes": notes,
"prev_period": None, # TODO: P1追溯调整
}
@@ -781,18 +855,29 @@ def mpm_calculate(
# 获取基准值：净利润
net_profit = _calc_new_net_profit(db, req.period, entity_id)
if net_profit is None:
net_profit = 0
# 经营现金流（自由现金流的基准）
operating_cf = _get_kpi_val(db, "F_OPERATING_CF", req.period, entity_id)
# 确定基准值
# 确定基准值（批① 2026-10-15：原 `operating_cf or net_profit` 静默 fallback 改为显式标注）
base_fallback = False
if req.indicator_type == "free_cash_flow":
base_value = operating_cf or net_profit # fallback
if operating_cf is not None:
base_value = operating_cf
base_source = "F_OPERATING_CF（真实）"
base_label = "经营现金流"
elif net_profit is not None:
base_value = net_profit
base_source = "净利润（经营现金流未采集 ⇒ 退回，显式标注）"
base_label = "经营现金流（缺 ⇒ 退回净利润）"
base_fallback = True
else:
base_value = None
base_source = "无数据（经营现金流与净利润均未采集）"
base_label = "经营现金流"
else:
base_value = net_profit
base_source = indicator_cfg["base_label"]
base_label = indicator_cfg["base_label"]
# 获取调整项（来自请求或默认）
@@ -800,7 +885,7 @@ def mpm_calculate(
# 自动填充调整项金额
reconciliation_items = []
running_total = base_value
running_total = 0.0 if base_value is None else base_value
# 第一步：基准值
reconciliation_items.append({
@@ -808,10 +893,10 @@ def mpm_calculate(
"code": "_base",
"name": base_label,
"sign": 1,
"amount": round(base_value, 2),
"effective": round(base_value, 2),
"amount": round(base_value, 2) if base_value is not None else None,
"effective": round(base_value, 2) if base_value is not None else None,
"is_base": True,
"running_total": round(base_value, 2),
"running_total": round(running_total, 2),
})
for adj in adjustments:
@@ -845,22 +930,25 @@ def mpm_calculate(
reconciliation_items.append(item)
# 最终结果
final_value = round(running_total, 2)
# 最终结果（基准缺失 ⇒ 不给出伪合计）
final_value = round(running_total, 2) if base_value is not None else None
return {
"indicator_type": req.indicator_type,
"indicator_name": indicator_cfg["name"],
"indicator_desc": indicator_cfg["description"],
"period": req.period,
"base_value": round(base_value, 2),
"base_value": round(base_value, 2) if base_value is not None else None,
"base_label": base_label,
"base_source": base_source,
"base_fallback": base_fallback,
"base_missing": base_value is None,
"final_value": final_value,
"final_label": indicator_cfg["name"],
"adjustment_count": sum(1 for a in adjustments if a.get("checked", False)),
"total_adjustments": len(adjustments),
"reconciliation_items": reconciliation_items,
"has_real_data": net_profit != 0,
"has_real_data": net_profit is not None,
}
@@ -908,17 +996,6 @@ def _get_adjustment_value(db: Session, adj_code: str, period: str, entity_id: in
return abs(amount) if mapping.get("sign_inverse", False) else amount
def _get_demo_block_total(block_key: str) -> float:
"""PRD示例数据 fallback"""
demo = {
"operating": -567883,
"investing": 123456,
"financing": -98765,
"tax": -43210,
"discontinued": 0,
}
return demo.get(block_key, 0)
# ============================================================
# 追溯调整: 2026年数据按新30号准则重述 (P1)
@@ -1363,32 +1440,6 @@ BALANCE_SHEET_SECTIONS = [
},
]
# 资产负债表示例数据（博海科技, 期末/期初, 单位: 千元）
BS_DEMO = {
"1001|1002|1012": {"end": 850, "begin": 780},
"1101": {"end": 250, "begin": 220},
"1122": {"end": 1100, "begin": 1050},
"1123": {"end": 180, "begin": 160},
"1131": {"end": 120, "begin": 100},
"1221": {"end": 90, "begin": 80},
"1405": {"end": 930, "begin": 900},
"1511": {"end": 580, "begin": 550},
"1501": {"end": 200, "begin": 180},
"1601|1602": {"end": 1220, "begin": 1150},
"1701": {"end": 130, "begin": 120},
"2001": {"end": 1500, "begin": 1300},
"2202": {"end": 1050, "begin": 980},
"2203": {"end": 280, "begin": 250},
"2211": {"end": 140, "begin": 130},
"2221": {"end": 90, "begin": 85},
"2241": {"end": 60, "begin": 50},
"2501": {"end": 800, "begin": 750},
"2502": {"end": 270, "begin": 250},
"4001": {"end": 500, "begin": 500},
"4002": {"end": 180, "begin": 175},
"4103|4104": {"end": 780, "begin": 820},
}
BS_CATEGORY_CN = {
"operating": "经营类",
"investing": "投资类",
@@ -1438,16 +1489,28 @@ def _get_bs_amount(db: Session, codes: list, period: str, entity_id: int = 1) ->
return round(total, 2) if has_data else None
def _src_label(v: dict) -> str:
"""Excel 数据来源标签（批① 2026-10-15：示例值已清零 ⇒ 只剩 凭证 / 无数据 / KPI）"""
if v is None:
return ""
if v.get("value") is None or v.get("no_data"):
return "无数据"
src = v.get("source") or ""
if "kpi" in src.lower() or src.startswith("KPI"):
return "KPI"
return "凭证"
def _bs_line_amount(db: Session, line: dict, period: str, column: str = "end", entity_id: int = 1) -> dict:
"""单行：凭证数据优先，否则示例数据（column: end期末 / begin期初）（账套隔离 2026-08-31）"""
"""单行：凭证明细取数；无真实数据 ⇒ value=None + no_data=True（**不注入示例值**）
批① 2026-10-15（cma-reports-real-data-all）：原「凭证优先，否则 BS_DEMO 示例」已摘除，
示例值一律不得进入对外数字；`is_demo` 保留为恒 False 以兼容既有前端契约。
"""
real = _get_bs_amount(db, line["codes"], period, entity_id)
if real is not None:
return {"value": real, "is_demo": False}
key = "|".join(c for c, _ in line["codes"])
demo = BS_DEMO.get(key)
if demo:
return {"value": demo.get(column, demo["end"]), "is_demo": True}
return {"value": None, "is_demo": True}
return {"value": real, "is_demo": False, "no_data": False, "source": "voucher_details"}
return {"value": None, "is_demo": False, "no_data": True, "source": "none"}
# ── 资产负债表取数口径（2026-09-16 重分类落地） ──
@@ -1532,25 +1595,31 @@ def get_balance_sheet(
total_equity_end = total_equity_begin = 0
all_real = has_real
has_no_data = False
for sec in BALANCE_SHEET_SECTIONS:
lines = []
sec_end = sec_begin = 0.0
sec_real = False
sec_begin_real = False
for line in sec["lines"]:
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}
_end_v = _line_value(plan, key, "end")
_beg_v = _line_value(plan_prev, key, "begin")
end = {"value": _end_v, "is_demo": False, "no_data": _end_v is None}
begin = {"value": _beg_v, "is_demo": False, "no_data": _beg_v is None}
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
# 批① 2026-10-15：示例注入已摘除；此处改为统计「无数据」行
if end.get("no_data") and begin.get("no_data"):
has_no_data = True
if end["value"] is not None:
sec_end += end["value"]
sec_real = True
if begin["value"] is not None:
sec_begin += begin["value"]
sec_begin_real = True
raw_key = plan["raw"].get(key)
diag_adj = None if raw_key is None else round(
float(plan["after"].get(key) or 0) - float(raw_key), 2)
@@ -1561,7 +1630,9 @@ def get_balance_sheet(
"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_demo": False,
"no_data": bool(end.get("no_data")) and bool(begin.get("no_data")),
"data_state": "voucher" if (end["value"] is not None or begin["value"] is not None) else "no_data",
"is_reclass_line": False,
"template_gap": False,
"raw_value": None if raw_key is None else round(float(raw_key), 2),
@@ -1597,18 +1668,24 @@ def get_balance_sheet(
"key": sec["key"],
"name": sec["name"],
"category_label": sec["category_label"],
"subtotal_end": round(sec_end, 2),
"subtotal_begin": round(sec_begin, 2),
"subtotal_end": round(sec_end, 2) if sec_real else None,
"subtotal_begin": round(sec_begin, 2) if sec_begin_real else None,
"lines": lines,
"has_real_data": sec_real,
"data_state": "voucher" if sec_real else "no_data",
})
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
balanced_note = ("期末/期初均满足：资产 = 负债 + 所有者权益" if balanced
else "不平：资产 ≠ 负债 + 所有者权益（差异见 totals.identity_gap；"
"改前既有真账差异，本报表如实暴露、不掩盖）")
else:
balanced = abs(total_assets_end - total_liab_end - total_equity_end) < 0.01
# 批① 2026-10-15：无真实凭证数据 ⇒ 不注入示例、勾稽不可判定 ⇒ 显式 null（禁 0==0 假平衡）
balanced = None
balanced_note = "无真实凭证数据（no_data）⇒ 勾稽不可判定（不再以示例值凑平）"
return {
"period": period,
@@ -1616,6 +1693,10 @@ def get_balance_sheet(
"basis": use_basis,
"title": f"资产负债表 — 新30号准则（{period}）",
"sections": sections,
"data_state": "voucher" if has_real else "no_data",
"no_data_lines": has_no_data,
"demo_free": True,
"source": "report_reclass 取数层（凭证明细 + 期末余额口径；本报表零示例值）",
"totals": {
"assets": {"end": round(total_assets_end, 2), "begin": round(total_assets_begin, 2)},
"liabilities": {"end": round(total_liab_end, 2), "begin": round(total_liab_begin, 2)},
@@ -1623,6 +1704,7 @@ def get_balance_sheet(
"liab_equity": {"end": round(total_liab_end + total_equity_end, 2),
"begin": round(total_liab_begin + total_equity_begin, 2)},
"balanced": balanced,
"balanced_note": balanced_note,
"identity_gap": round(total_assets_end - total_liab_end - total_equity_end, 2),
},
# ── 重分类（调表不调账）──
@@ -1777,31 +1859,70 @@ CASH_FLOW_LINES = [
{"code": "CF16", "name": "分配股利、利润或偿付利息支付的现金", "section": "financing", "sign": -1, "kpi_code": None},
]
# 现金流量表示例数据（2026-06, 单位: 千元, 与利润表/KPI口径一致）
CF_DEMO = {
"CF01": 5200, "CF02": 0, "CF03": 120, "CF04": -3150, "CF05": -820,
"CF06": -360, "CF07": -140,
"CF08": 200, "CF09": 50, "CF10": 30, "CF11": -330, "CF12": -100,
"CF13": 0, "CF14": 500, "CF15": -200, "CF16": -150,
}
CF_DEMO_FX = 0 # 汇率变动对现金的影响
CF_DEMO_BEGIN = 1200 # 期初现金及现金等价物余额
def _get_cf_amount(db: Session, line: dict, period: str, entity_id: int = 1) -> dict:
"""现金流量表行项目 — 优先KPI/凭证，否则示例数据（账套隔离 2026-08-31）"""
"""现金流量表行项目 — KPI/凭证明细取数；无真实数据 ⇒ value=None + no_data=True
批① 2026-10-15：原「否则 CF_DEMO 示例数据」已摘除，示例值不进对外数字。
"""
# 经营净额行特殊处理：优先取 F_OP_CFLOW
if line.get("kpi_code"):
kpi_val = _get_kpi_val(db, line["kpi_code"], period, entity_id)
if kpi_val is not None:
return {"value": round(kpi_val, 2), "is_demo": False}
return {"value": round(kpi_val, 2), "is_demo": False, "no_data": False,
"source": "KPI %s" % line["kpi_code"]}
real = _get_bs_amount(db, [(line["code"], line["sign"])], period, entity_id)
if real is not None:
return {"value": real, "is_demo": False}
demo = CF_DEMO.get(line["code"])
if demo is not None:
return {"value": float(demo), "is_demo": True}
return {"value": None, "is_demo": True}
return {"value": real, "is_demo": False, "no_data": False, "source": "voucher_details"}
return {"value": None, "is_demo": False, "no_data": True, "source": "none"}
def _kpi_to_yuan(db: Session, kpi_code: str, value: float, entity_id: int = 1) -> float:
"""按 `kpi_definitions.unit` 把 KPI 值折算为**元**（unit 含「万」⇒ ×10000）。
2026-10-15（批①）：现金流量表内部一律以元为口径（凭证明细亦为元）；
原实现把 KPI（万元）与凭证（元）混排 ⇒ 单位错配，本函数收口折算。
"""
try:
kpi = db.query(KPIDefinition).filter(
KPIDefinition.kpi_code == kpi_code, KPIDefinition.entity_id == entity_id).first()
unit = (kpi.unit if kpi else None) or ""
except Exception:
unit = ""
return round(float(value) * 10000.0, 2) if "万" in unit else round(float(value), 2)
def _get_official_cf(db: Session, entity_id: int, period: str) -> Optional[dict]:
"""官方现金流量表口径（`cashflow_statements`，库内**万元**）→ 元；无该期行 ⇒ None。
2026-10-15（cma-reports-real-data-all 批①）：现金流量表**行明细**目前未映射到科目码
（CASH_FLOW_LINES 的 code 是 CF01… 报告行号，不是 subjects.subject_code）⇒ 行级取数
结构性缺口（回执点名，不在本单内擅改口径）；但三大活动净额 / 期初·期末现金有官方
注入真值可用，故此处按真实来源取，并逐项标注来源与「行明细不可用」。
"""
try:
from app.models import CashFlowStructureValue
row = db.query(CashFlowStructureValue).filter(
CashFlowStructureValue.entity_id == entity_id,
CashFlowStructureValue.period == period).first()
except Exception:
return None
if row is None:
return None
def _y(v):
return None if v is None else round(float(v) * 10000.0, 2)
return {
"period": row.period,
"operating": _y(row.operating_net),
"investing": _y(row.investing_net),
"financing": _y(row.financing_net),
"begin_cash": _y(row.begin_cash),
"end_cash": _y(row.end_cash),
"source": "cashflow_statements(id=%s, source=%s) 万元→元" % (row.id, row.source or ""),
"line_detail_available": False,
}
@router.get("/cash-flow")
@@ -1823,6 +1944,8 @@ def get_cash_flow_statement(
sections = []
net_by_section = {}
all_real = True
has_no_data = False
_off = _get_official_cf(db, entity_id, period)
for sc in section_cfg:
lines = []
@@ -1832,8 +1955,9 @@ def get_cash_flow_statement(
if line["section"] != sc["key"]:
continue
v = _get_cf_amount(db, line, period, entity_id)
if v["is_demo"]:
if v.get("no_data"):
all_real = False
has_no_data = True
if v["value"] is not None:
subtotal += v["value"]
sec_real = True
@@ -1841,49 +1965,113 @@ def get_cash_flow_statement(
"code": line["code"],
"name": line["name"],
"value": round(v["value"], 2) if v["value"] is not None else None,
"is_demo": v["is_demo"],
"is_demo": False,
"no_data": bool(v.get("no_data")),
"source": v.get("source", "none"),
})
net_by_section[sc["key"]] = round(subtotal, 2)
net_by_section[sc["key"]] = round(subtotal, 2) if sec_real else None
_official_net = None
if not sec_real and _off and _off.get(sc["key"]) is not None:
_official_net = _off[sc["key"]]
net_by_section[sc["key"]] = _official_net
sections.append({
"key": sc["key"],
"name": sc["name"],
"short": sc["short"],
"net": round(subtotal, 2),
"net": round(subtotal, 2) if sec_real else _official_net,
"lines": lines,
"has_real_data": sec_real,
"has_real_data": sec_real or (_official_net is not None),
"data_state": ("voucher" if sec_real else
("official_statement" if _official_net is not None else "no_data")),
"net_source": ("voucher_details 行明细合计" if sec_real else
("cashflow_statements 官方口径（万元→元）；行明细未映射到科目码 ⇒ 保持 null"
if _official_net is not None else "无数据（行明细未映射 + 无官方注入）")),
"line_detail_available": bool(sec_real),
})
# 经营净额行优先取 KPI F_OP_CFLOW（真实数据优先）
# 经营净额行：① 官方口径（cashflow_statements，万元→元）优先；
# ② 无官方行时才退回 KPI F_OP_CFLOW，并按 kpi_definitions.unit 折算为元
# （批① 2026-10-15：原实现直接写入 KPI 原值 ⇒ 万元/元 混排；且 4dp KPI 会与
# 2dp 官方值互踩造成勾稽假不平）
if _off and _off.get("operating") is not None:
sections[0]["net"] = _off["operating"]
sections[0]["net_source"] = _off["source"] + " · operating_net"
sections[0]["data_state"] = "official_statement"
sections[0]["has_real_data"] = True
net_by_section["operating"] = _off["operating"]
else:
op_kpi = _get_kpi_val(db, "F_OP_CFLOW", period, entity_id)
if op_kpi is not None:
sections[0]["net"] = round(op_kpi, 2)
net_by_section["operating"] = round(op_kpi, 2)
_op_yuan = _kpi_to_yuan(db, "F_OP_CFLOW", op_kpi, entity_id)
sections[0]["net"] = _op_yuan
sections[0]["net_source"] = "KPI F_OP_CFLOW（按 kpi_definitions.unit 折算为元）"
sections[0]["data_state"] = "kpi"
sections[0]["has_real_data"] = True
net_by_section["operating"] = _op_yuan
# 批①：fx 无真实来源 ⇒ 显式 null（原 CF_DEMO_FX=0 注入已摘除）
fx = _get_kpi_val(db, "F_FX_LOSS", period, entity_id)
if fx is None:
fx = CF_DEMO_FX
fx_demo = True
else:
fx_demo = False
begin_cash = CF_DEMO_BEGIN
net_increase = round(net_by_section.get("operating", 0)
+ net_by_section.get("investing", 0)
+ net_by_section.get("financing", 0)
+ float(fx or 0), 2)
end_cash = round(begin_cash + net_increase, 2)
# 批①：期初现金取真实来源（cashflow_statements 官方口径，万元 → 元）；无则 null
begin_cash = _off.get("begin_cash") if _off else None
official_end_cash = _off.get("end_cash") if _off else None
if _off and begin_cash is not None:
begin_cash_source = _off["source"] + " · begin_cash"
else:
begin_cash_source = "cashflow_statements 无该期期初现金（未采集）"
if not _off:
has_no_data = True
parts = [net_by_section.get("operating"), net_by_section.get("investing"),
net_by_section.get("financing")]
if all(p is not None for p in parts):
net_increase = round(sum(parts) + float(fx or 0), 2)
_by_lines = any(s.get("line_detail_available") for s in sections)
net_increase_source = ("voucher_details 行明细合计（含 fx=%s）" % fx
if _by_lines
else "cashflow_statements 官方口径（三大活动净额合计；fx=%s）" % fx)
else:
net_increase = None
net_increase_source = "无数据（存在净额缺失活动）"
end_cash = (round(begin_cash + net_increase, 2)
if (begin_cash is not None and net_increase is not None) else None)
# 勾稽：期初 + 净增加 = 期末（官方口径给定期末时显式对拍）
if official_end_cash is not None and end_cash is not None:
reconciliation = {"formula": "期初现金 + 现金净增加额 = 期末现金",
"begin_cash": begin_cash, "net_increase": net_increase,
"end_cash_computed": end_cash, "end_cash_official": official_end_cash,
"balanced": abs(end_cash - official_end_cash) < 0.01}
else:
reconciliation = {"formula": "期初现金 + 现金净增加额 = 期末现金",
"begin_cash": begin_cash, "net_increase": net_increase,
"end_cash_computed": end_cash, "end_cash_official": official_end_cash,
"balanced": None,
"note": "官方口径缺期初/净额或期末 ⇒ 勾稽不可判定（显式 null，不用示例值凑平）"}
return {
"period": period,
"title": f"现金流量表 — 新30号准则（{period}）",
"sections": sections,
"fx_effect": {"name": "四、汇率变动对现金及现金等价物的影响", "value": round(float(fx), 2), "is_demo": fx_demo},
"fx_effect": {"name": "四、汇率变动对现金及现金等价物的影响",
"value": round(float(fx), 2) if fx is not None else None,
"is_demo": False,
"no_data": fx is None,
"source": "KPI F_FX_LOSS" if fx is not None else "无数据（未采集）"},
"summary": {
"net_increase": net_increase,
"net_increase_source": net_increase_source,
"fx_available": fx is not None,
"begin_cash": begin_cash,
"begin_cash_source": begin_cash_source,
"end_cash": end_cash,
"end_cash_official": official_end_cash,
},
"reconciliation": reconciliation,
"all_items_have_data": all_real,
"data_state": "voucher" if all_real else "partial_no_data",
"no_data_present": has_no_data,
"demo_free": True,
"source": "KPI + voucher_details 真实发生额 / cashflow_statements 官方口径（按 entity 隔离；本报表零示例值）",
}
@@ -1997,7 +2185,7 @@ def export_statutory_reports(
r = write_row(ws2, r, [sec["name"], sec.get("category_label", ""), sec["subtotal_end"], sec["subtotal_begin"], "小计"],
section_font, section_fill)
for line in sec.get("lines", []):
src = "示例" if line.get("is_demo") else "凭证"
src = _src_label(line)
r = write_row(ws2, r, [line["name"], line.get("ns_category_label", ""),
line["end_value"], line["begin_value"], src])
t = bs.get("totals", {})
@@ -2028,11 +2216,11 @@ def export_statutory_reports(
for sec in cf.get("sections", []):
r = write_row(ws3, r, [sec["name"], "", "", "小计"], section_font, section_fill)
for line in sec.get("lines", []):
src = "示例" if line.get("is_demo") else "凭证"
src = _src_label(line)
r = write_row(ws3, r, [line["name"], line["code"], line["value"], src])
r = write_row(ws3, r, [f"{sec['name']}净额", "", sec["net"], ""], total_font, total_fill)
fx = cf.get("fx_effect", {})
r = write_row(ws3, r, [fx.get("name", ""), "", fx.get("value"), "示例" if fx.get("is_demo") else "凭证"], section_font, section_fill)
r = write_row(ws3, r, [fx.get("name", ""), "", fx.get("value"), _src_label(fx)], section_font, section_fill)
s = cf.get("summary", {})
r = write_row(ws3, r, ["现金及现金等价物净增加额", "", s.get("net_increase"), ""], total_font, total_fill)
r = write_row(ws3, r, ["加：期初现金及现金等价物余额", "", s.get("begin_cash"), ""], total_font, total_fill)
@@ -3375,7 +3563,9 @@ def get_proforma_profit_statement(
"period": period,
"budget_version": _proforma_versions(found_versions),
"requested_version": version,
"title": f"预算版利润表 — 新30号准则（{period}）",
"title": f"【预测】预算版利润表 — 新30号准则（{period}）",
"is_forecast": True,
"forecast_notice": "【预测/预算版】非实际发生数；实际数见 /reports/profit-statement、/reports/balance-sheet、/reports/cash-flow，两者不得混排",
"blocks": blocks,
"net_profit_actual": round(net_actual, 2),
"net_profit_budget": round(net_budget, 2),
@@ -3451,7 +3641,9 @@ def get_proforma_balance_sheet(
"period": period,
"budget_version": _proforma_versions(found_versions),
"requested_version": version,
"title": f"预算版资产负债表（{period}）",
"title": f"【预测】预算版资产负债表（{period}）",
"is_forecast": True,
"forecast_notice": "【预测/预算版】非实际发生数；实际数见 /reports/profit-statement、/reports/balance-sheet、/reports/cash-flow，两者不得混排",
"sections": sections,
"budget_source_hint": "budget_plan=预算方案 / target_split=KPI目标值按月分摊 / none=无预算",
}
@@ -3547,7 +3739,9 @@ def get_proforma_cash_flow(
"period": period,
"budget_version": _proforma_versions(found_versions),
"requested_version": version,
"title": f"预算版现金流量表（{period}）",
"title": f"【预测】预算版现金流量表（{period}）",
"is_forecast": True,
"forecast_notice": "【预测/预算版】非实际发生数；实际数见 /reports/profit-statement、/reports/balance-sheet、/reports/cash-flow，两者不得混排",
"sections": sections,
"summary": {
"net_increase_actual": net_increase_actual,