239 lines
10 KiB
Python
239 lines
10 KiB
Python
"""战略地图 · KPI 摘要接口（真数据 · 口径 CMA-A1 终稿，2026-10-19）
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口径唯一真源：app/data/revenue_caliber.py（含科目映射与禁写清单）
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本模块**不存任何金额常量**：全部对 voucher_details 现场聚合。
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取数铁律：
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1. 必经 `summary NOT LIKE '%结转%'` —— 否则损益双向抵销，收入恒为 0（历史踩坑）；
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2. 实体隔离：只取 token 绑定的 entity_id，不跨账套；
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3. 无数据 ⇒ null + missing_reason，**不得兜底造数**；
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4. 分业务线分列；禁净额；禁合并成单一「营业收入」（合计仅作可复算校验位）。
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历史期缺同票折扣发票（四件套 0/4）⇒ 金额带 `data_status="estimated"` +
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`data_tag="测算/待票"`，不得静默按新式重算冒充实账。
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"""
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from typing import Optional
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from fastapi import APIRouter, Depends
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from sqlalchemy import text
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from sqlalchemy.orm import Session
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from app.auth_middleware import require_auth
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from app.data import revenue_caliber as rc
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from app.database import get_db
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from app.deps import get_entity_id
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router = APIRouter(
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prefix="/api/cma/maps/summary",
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tags=["战略地图摘要"],
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dependencies=[Depends(require_auth)],
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)
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MONTH_RE = "^[0-9]{4}-[0-9]{2}$"
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NOT_CARRY = "summary NOT LIKE '%结转%'"
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def _wan(v) -> Optional[float]:
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"""元 → 万元（2 位），None 透传。"""
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if v is None:
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return None
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return round(float(v) / 10000.0, 2)
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def _period_window(db: Session, entity_id: int):
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"""取该实体最新有凭证的会计月，窗口 = 当年 01 ~ 最新月（不写死日期）。"""
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latest = db.execute(text(
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f"SELECT MAX(period) FROM voucher_details "
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f"WHERE entity_id = :e AND period REGEXP :re AND {NOT_CARRY}"
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), {"e": entity_id, "re": MONTH_RE}).scalar()
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if not latest:
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return None, None, None
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year = str(latest)[:4]
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return f"{year}-01", str(latest), year
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def _sum(db: Session, sql: str, params: dict):
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return db.execute(text(sql), params).scalar()
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@router.get("")
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def map_summary(
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entity_id: int = Depends(get_entity_id),
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db: Session = Depends(get_db),
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):
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"""摘要条数据：分业务线营业收入 / 毛利率（新式）/ 管理指标 / 口径切换标识。"""
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cfg = rc.SUBJECT_MAP.get(entity_id)
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p0, p1, year = _period_window(db, entity_id)
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period_label = f"{p0}~{p1}" if p0 else None
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if cfg is None or p0 is None:
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return {
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"entity_id": entity_id,
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"period": {"from": p0, "to": p1, "label": period_label},
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"revenue": {
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"available": False,
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"caliber": rc.CALIBER,
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"caliber_label": rc.CALIBER_LABEL,
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"unit": "万元",
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"lines": [],
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"missing_reason": "该账套无可用凭证期" if cfg else "未配置科目映射",
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},
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"gross_margin": {"available": False, "value": None, "missing_reason": "无数据"},
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"management": [],
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"switch": rc.CALIBER_SWITCH,
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"missing_docs": rc.MISSING_DOCS,
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}
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base = (f"entity_id = :e AND period >= :p0 AND period <= :p1 AND {NOT_CARRY}")
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params = {"e": entity_id, "p0": p0, "p1": p1}
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wine = rc.wine_sql("summary")
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rev_prefix = cfg["revenue"] + "%"
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# ── 1. 收入：主营科目按业务线分列（全额售价，禁净额）──────────────────
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revenue = {
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"available": False,
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"caliber": rc.CALIBER,
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"caliber_label": rc.CALIBER_LABEL,
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"unit": "万元",
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"period": period_label,
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"lines": [],
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}
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if cfg["lines"]:
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# 表 1：酒类线（keywords 命中）
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wine_net = _sum(db, f"""
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SELECT SUM(credit_amount - debit_amount) FROM voucher_details
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WHERE {base} AND subject_code LIKE :pfx AND {wine}
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""", {**params, "pfx": rev_prefix})
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# 表 2：非酒类线（同一科目、不命中 keywords）
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other_net = _sum(db, f"""
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SELECT SUM(credit_amount - debit_amount) FROM voucher_details
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WHERE {base} AND subject_code LIKE :pfx AND NOT {wine}
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""", {**params, "pfx": rev_prefix})
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# e1 => [酒类, 其他]；e2 => [自营(IT)=非酒类, 代销(酒类)=酒类]
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values = {}
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if entity_id == 1:
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values = {"liquor": wine_net, "other": other_net}
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elif entity_id == 2:
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values = {"self_it": other_net, "agency_liquor": wine_net}
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lines = []
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for ln in cfg["lines"]:
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raw = values.get(ln["key"])
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lines.append({
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"key": ln["key"],
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"label": ln["label"],
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"amount": _wan(raw),
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"unit": "万元",
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"data_status": "verified" if raw is not None else "missing",
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"missing_reason": None if raw is not None else "该业务线本期无入账凭证",
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})
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total = _wan((wine_net or 0) + (other_net or 0)) if (wine_net is not None or other_net is not None) else None
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revenue = {
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**revenue,
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"available": any(l["amount"] is not None for l in lines),
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"lines": lines,
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"total": total,
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"total_label": "合计（各线相加，仅作复算校验）",
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"merge_forbidden": True,
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"note": "各业务线全额售价分列；禁净额、禁合并为单一「营业收入」",
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}
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# ── 2. 毛利率：新式 (收入净额 − 折扣后净进价成本) / 收入净额 ────────────
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gross_margin = {"available": False, "value": None, "missing_reason": "无数据"}
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rev_total = _sum(db, f"""
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SELECT SUM(credit_amount - debit_amount) FROM voucher_details
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WHERE {base} AND subject_code LIKE :pfx
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""", {**params, "pfx": rev_prefix})
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cost_total = _sum(db, f"""
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SELECT SUM(debit_amount - credit_amount) FROM voucher_details
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WHERE {base} AND subject_code LIKE :pfx
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""", {**params, "pfx": cfg["cost"] + "%"})
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disc_total = _sum(db, f"""
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SELECT SUM(credit_amount - debit_amount) FROM voucher_details
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WHERE {base} AND subject_code LIKE :pfx
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""", {**params, "pfx": cfg["purchase_discount"] + "%"})
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if rev_total and float(rev_total) != 0 and cost_total is not None:
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net_cost = float(cost_total) - float(disc_total or 0)
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gm = (float(rev_total) - net_cost) / float(rev_total) * 100.0
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gross_margin = {
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"available": True,
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"value": round(gm, 2),
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"unit": "%",
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"caliber": "net_purchase",
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"caliber_label": "新式·折扣后净进价",
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"formula": "(收入净额 − 折扣后净进价成本) / 收入净额 × 100",
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"period": period_label,
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# 四件套 0/4 ⇒ 历史期缺同票折扣发票，只可显示现值并带标识
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"data_status": "estimated",
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"data_tag": "测算/待票",
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"note": "旧式（含 k 的 5001/571103 组合）已作废；历史缺票期不得冒充实账",
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}
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# ── 3. 管理指标（非会计科目，不进损益、不进摘要条主位）───────────────
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management = []
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if entity_id == 2:
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# 与 A1 回执可复现口径一致：分母取**折让前贷方发生额**（639,944.00），
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# 而不是 6603 净额（556,279.15，已抵扣借方）——两者差 28.24% 与 24.55% 之别。
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disc = _sum(db, f"""
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SELECT SUM(credit_amount - debit_amount) FROM voucher_details
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WHERE {base} AND subject_code LIKE :pfx AND {wine}
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""", {**params, "pfx": cfg["purchase_discount"] + "%"})
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base_amt = _sum(db, f"""
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SELECT SUM(credit_amount - debit_amount) FROM voucher_details
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WHERE {base} AND subject_code LIKE '2202%' AND summary LIKE '%采购收货%'
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AND {rc.supplier_sql('summary')}
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""", params)
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if disc is not None and base_amt and float(base_amt) != 0:
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management.append({
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"key": "vendor_discount_dependency",
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"label": "厂商折扣依赖度",
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"value": round(abs(float(disc)) / float(base_amt) * 100.0, 2),
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"unit": "%",
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"numerator": round(abs(float(disc)), 2),
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"numerator_label": "酒类采购折扣额",
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"denominator": round(float(base_amt), 2),
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"denominator_label": "酒类采购额（含税）",
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"period": period_label,
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"tag": "管理指标·非会计科目",
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"caliber_note": "折扣额 ÷ 酒类采购额（含税）；改造单 v4 §3 文字写「÷销售额」，"
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"但 28.24% 的复现分母是采购额，按可复现口径披露，分母已单列可复核",
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})
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elif entity_id == 1 and cfg.get("purchase_gift") and rev_total:
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gift = _sum(db, f"""
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SELECT SUM(debit_amount - credit_amount) FROM voucher_details
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WHERE {base} AND subject_code LIKE :pfx
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""", {**params, "pfx": cfg["purchase_gift"] + "%"})
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if gift is not None and float(rev_total) != 0:
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val = round(abs(float(gift)) / float(rev_total) * 100.0, 2)
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management.append({
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"key": "vendor_gift_dependency",
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"label": "厂商赠酒依赖度",
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"value": val,
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"unit": "%",
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"numerator": round(abs(float(gift)), 2),
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"numerator_label": "采购获赠额",
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"denominator": round(float(rev_total), 2),
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"denominator_label": "营业收入（同期）",
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"period": period_label,
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"tag": "管理指标·非会计科目",
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"abnormal": val > 100,
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"caliber_note": "获赠额 ÷ 同期营业收入；>100% 属异常，须数据侧核查（不作损益行）",
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})
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return {
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"entity_id": entity_id,
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"period": {"from": p0, "to": p1, "label": period_label},
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"revenue": revenue,
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"gross_margin": gross_margin,
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"management": management,
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"switch": rc.CALIBER_SWITCH,
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"missing_docs": rc.MISSING_DOCS,
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"caliber_source": {
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"status": rc.STATUS,
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"decided_by": rc.DECIDED_BY,
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"reason": rc.REASON,
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},
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}
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