cma-management/backend/scripts/verify_cashflow_direct_caliber.py

#!/usr/bin/env python3
"""回归电池: 现金流量表直接法口径（cashflow_direct）—— KPI4 F_OP_CFLOW / KPI45 F_FCF。

任务: yanxue-budget-cashflow-kpi-activate-20260914（财务口径说明 §二/§三/§五 落地复核）

判据（全部只读，write_kpi=False）:
  1. 生产同一代码路径试算 2026-01..08，与现网 zxt-sync 权威值对账（容差 0.001）
     —— 2026-08 差异已随「作废/撤单标记过滤」接入归集器（2026-09-14）消除：
        归集侧统一按 cma.voucher_void_marks 排除已作废凭证，8 期逐期一致（无放行期）
  2. 恒等式: 经营净额 + 筹资净额 + 投资净额 = 现金总净额（每期 |Δ| ≤ 0.001）
  3. 负例对照: 若按「凭证级整单分类」（错误做法），2026-06 应为 453,697.63 元
     （行级 = 434,997.63 元，差 +18,700 = 凭证 31226 同单内的银行手续费）→ 证明必须行级拆分
  4. F_FCF = 经营净额 − 资本支出；酣客 2026 年 capex=0 → 与经营净额同值

用法: /usr/bin/python3 backend/scripts/verify_cashflow_direct_caliber.py   （退出码 0 = 全部通过）
"""
import os
import sys

sys.path.insert(0, os.path.dirname(os.path.dirname(os.path.abspath(__file__))))
from sqlalchemy import text
from app.database import get_session_local
from app.models import KPIValueSource, KPIValue
from scripts.kpi_value_collector import collect_for_mapping

ENTITY = 1
PERIODS = ["2026-0%d" % i for i in range(1, 9)]
TOL = 0.001
KNOWN_DIFF_PERIODS = set()   # 2026-09-14 起为空集：作废标记过滤已接入归集器，8 期逐期硬断言
RULE = {
    "calc": "cashflow_direct", "measure": "net", "version": 1, "bucket": "operating",
    "cash_subjects": ["1001%", "1002%", "1012%"],
    "financing_counterpart": ["2001", "2501", "2502", "3001", "3002", "3101", "3103", "3104", "2232", "2241"],
    "investing_counterpart": ["1501", "1511", "1601", "1602", "1603", "1604", "1605", "1606", "1701", "1702"],
    "round": 4,
}
CAPEX = {"counterpart": ["1601", "1604", "1605", "1606", "1701", "1702"], "side": "debit"}
CASH_PREFIX = ("1001", "1002", "1012")
FIN = tuple(RULE["financing_counterpart"])
INV = tuple(RULE["investing_counterpart"])

fails, warns = [], []


def probe(db, kpi_id, period, rule):
    m = KPIValueSource(entity_id=ENTITY, kpi_id=kpi_id, source_table="voucher_details",
                       source_field="credit_amount", aggregate="sum", filter_rule=rule,
                       period_field="period", unit_conversion=0.0001, status="active")
    return collect_for_mapping(db, m, period, write_kpi=False)


def ref(db, kpi_id, period):
    row = db.query(KPIValue).filter(
        KPIValue.kpi_id == kpi_id, KPIValue.period == period,
        KPIValue.source_type == "zxt-sync", KPIValue.actual_value.isnot(None),
    ).order_by(KPIValue.calculated_at.desc()).first()
    return float(row.actual_value) if row else None


def main():
    db = get_session_local()()
    try:
        print("== 判据1: 8 期对账（现网 zxt-sync）==")
        for p in PERIODS:
            for kpi in (4, 45):
                rule = dict(RULE, minus_capex=CAPEX) if kpi == 45 else dict(RULE)
                val, _ = probe(db, kpi, p, rule)
                r = ref(db, kpi, p)
                ok = val is not None and r is not None and abs(val - r) <= TOL
                tag = "PASS" if ok else ("WARN" if p in KNOWN_DIFF_PERIODS else "FAIL")
                print(f"  {tag} KPI{kpi} {p}: 算={val} 现网={r}")
                if not ok:
                    (warns if p in KNOWN_DIFF_PERIODS else fails).append(f"KPI{kpi} {p}")

        print("\n== 判据2: 恒等式（经营+筹资+投资=现金总净额）& 判据4: FCF=capex扣减 ==")
        for p in PERIODS:
            op, _ = probe(db, 4, p, dict(RULE, bucket="operating"))
            fin, _ = probe(db, 4, p, dict(RULE, bucket="financing"))
            inv, _ = probe(db, 4, p, dict(RULE, bucket="investing"))
            net, _ = probe(db, 4, p, dict(RULE, bucket="net_cash"))
            fcf, _ = probe(db, 45, p, dict(RULE, minus_capex=CAPEX))
            f = lambda x: float(x) if x is not None else 0.0
            ident = abs(f(op) + f(fin) + f(inv) - f(net))
            same = abs(f(fcf) - f(op)) <= TOL       # 酣客 capex=0 → FCF ≡ 经营净额
            ok = ident <= TOL and same
            print(f"  {'PASS' if ok else 'FAIL'} {p}: 经营={op} 筹资={fin} 投资={inv} 现金净额={net} "
                  f"identityΔ={round(ident, 4)} FCF={fcf}")
            if not ok:
                fails.append(f"identity/{p}")

        print("\n== 判据3: 负例对照（凭证级整单分类 = 错误做法）==")
        sql = text("""
            SELECT v.voucher_no, v.subject_code, v.debit_amount, v.credit_amount
            FROM voucher_details v
            JOIN (SELECT DISTINCT entity_id, voucher_date, voucher_no, period FROM voucher_details
                  WHERE entity_id=:e AND period=:p
                    AND (subject_code LIKE '1001%' OR subject_code LIKE '1002%' OR subject_code LIKE '1012%')) w
              ON w.entity_id=v.entity_id AND w.voucher_date=v.voucher_date
             AND w.voucher_no=v.voucher_no AND w.period=v.period
            WHERE v.entity_id=:e AND v.period=:p""")
        rows = db.execute(sql, {"e": ENTITY, "p": "2026-06"}).fetchall()
        line_op = vlevel_op = 0.0
        per_voucher = {}
        for vno, code, dr, cr in rows:
            code = str(code)
            n = float(cr) - float(dr)
            per_voucher.setdefault(vno, []).append((code, n))
            if code.startswith(CASH_PREFIX):
                continue
            if code[:4] not in FIN and code[:4] not in INV:
                line_op += n
        for vno, lines in per_voucher.items():
            cps = [(c, n) for c, n in lines if not c.startswith(CASH_PREFIX)]
            if any(c[:4] in FIN or c[:4] in INV for c, _ in cps):
                continue
            vlevel_op += sum(n for _, n in cps)
        ok = abs(line_op - 434997.63) <= 0.01 and abs(vlevel_op - line_op - 18700.0) <= 0.01
        print(f"  {'PASS' if ok else 'FAIL'} 2026-06 行级={round(line_op, 2)} 凭证级={round(vlevel_op, 2)} "
              f"Δ={round(vlevel_op - line_op, 2)}（预期行级 434,997.63 / Δ +18,700.00）")
        if not ok:
            fails.append("negative-control-2026-06")

        print(f"\n===== 汇总: {'全部通过' if not fails else 'FAIL ' + str(len(fails))} "
              f"| WARN(已知差异) {len(warns)} 项 {warns if warns else ''} =====")
        return 1 if fails else 0
    finally:
        db.close()


if __name__ == "__main__":
    sys.exit(main())