feat: 财务报表助手—对外法定报表(三表合一+Excel导出)

2026-08-04 15:35:15 +08:00
parent 38b603f263
commit f33162b6c9
3 changed files with 894 additions and 1 deletions
@@ -0,0 +1,70 @@
+"""对外法定报表适配 — 数据库迁移
+补充资产负债表科目（资产/负债/所有者权益），按新30号准则经营/投资/筹资分类打标
+"""
+import sys, os
+sys.path.insert(0, os.path.dirname(os.path.dirname(os.path.abspath(__file__))))
+from app.database import get_engine
+from sqlalchemy import text
+import logging
+
+logging.basicConfig(level=logging.INFO, format="%(asctime)s [%(levelname)s] %(message)s")
+logger = logging.getLogger("migrate_statutory")
+
+# (科目编码, 科目名称, 上级, 级别, 类别, 新30号准则分类)
+# 新30号准则分类: operating经营类 / investing投资类 / financing筹资类 / equity权益
+BALANCE_SHEET_SUBJECTS = [
+    # ── 资产类 (category=asset) ──
+    ('1001', '库存现金', None, 1, 'asset', 'operating'),
+    ('1002', '银行存款', None, 1, 'asset', 'operating'),
+    ('1012', '其他货币资金', None, 1, 'asset', 'operating'),
+    ('1101', '交易性金融资产', None, 1, 'asset', 'investing'),
+    ('1122', '应收账款', None, 1, 'asset', 'operating'),
+    ('1123', '预付账款', None, 1, 'asset', 'operating'),
+    ('1131', '应收股利', None, 1, 'asset', 'investing'),
+    ('1221', '其他应收款', None, 1, 'asset', 'operating'),
+    ('1405', '库存商品', None, 1, 'asset', 'operating'),
+    ('1501', '持有至到期投资', None, 1, 'asset', 'investing'),
+    ('1511', '长期股权投资', None, 1, 'asset', 'investing'),
+    ('1601', '固定资产', None, 1, 'asset', 'operating'),
+    ('1602', '累计折旧', '1601', 2, 'asset', 'operating'),
+    ('1701', '无形资产', None, 1, 'asset', 'operating'),
+    # ── 负债类 (category=liability) ──
+    ('2001', '短期借款', None, 1, 'liability', 'financing'),
+    ('2202', '应付账款', None, 1, 'liability', 'operating'),
+    ('2203', '预收账款', None, 1, 'liability', 'operating'),
+    ('2211', '应付职工薪酬', None, 1, 'liability', 'operating'),
+    ('2221', '应交税费', None, 1, 'liability', 'operating'),
+    ('2241', '其他应付款', None, 1, 'liability', 'operating'),
+    ('2501', '长期借款', None, 1, 'liability', 'financing'),
+    ('2502', '应付债券', None, 1, 'liability', 'financing'),
+    # ── 所有者权益类 (category=equity) ──
+    ('4001', '实收资本', None, 1, 'equity', 'equity'),
+    ('4002', '资本公积', None, 1, 'equity', 'equity'),
+    ('4103', '本年利润', None, 1, 'equity', 'equity'),
+    ('4104', '利润分配', None, 1, 'equity', 'equity'),
+]
+
+
+def run():
+    engine = get_engine()
+    with engine.connect() as conn:
+        inserted = 0
+        for row in BALANCE_SHEET_SUBJECTS:
+            res = 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]})
+            inserted += res.rowcount
+        conn.commit()
+        logger.info(f"✅ 插入 {inserted} 条资产负债表科目（已有则跳过）")
+        total = conn.execute(text("SELECT count(*) FROM subjects")).scalar()
+        by_cat = conn.execute(text(
+            "SELECT category, count(*) FROM subjects GROUP BY category ORDER BY category"
+        )).fetchall()
+        dist = {r[0]: r[1] for r in by_cat}
+        logger.info(f"✅ subjects 表当前共 {total} 条，分类分布: {dist}")
+
+
+if __name__ == "__main__":
+    run()