71 lines
3.5 KiB
Python
71 lines
3.5 KiB
Python
"""对外法定报表适配 — 数据库迁移
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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
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"""
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import sys, os
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sys.path.insert(0, os.path.dirname(os.path.dirname(os.path.abspath(__file__))))
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from app.database import get_engine
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from sqlalchemy import text
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import logging
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logging.basicConfig(level=logging.INFO, format="%(asctime)s [%(levelname)s] %(message)s")
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logger = logging.getLogger("migrate_statutory")
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# (科目编码, 科目名称, 上级, 级别, 类别, 新30号准则分类)
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# 新30号准则分类: operating经营类 / investing投资类 / financing筹资类 / equity权益
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BALANCE_SHEET_SUBJECTS = [
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# ── 资产类 (category=asset) ──
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('1001', '库存现金', None, 1, 'asset', 'operating'),
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('1002', '银行存款', None, 1, 'asset', 'operating'),
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('1012', '其他货币资金', None, 1, 'asset', 'operating'),
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('1101', '交易性金融资产', None, 1, 'asset', 'investing'),
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('1122', '应收账款', None, 1, 'asset', 'operating'),
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('1123', '预付账款', None, 1, 'asset', 'operating'),
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('1131', '应收股利', None, 1, 'asset', 'investing'),
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('1221', '其他应收款', None, 1, 'asset', 'operating'),
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('1405', '库存商品', None, 1, 'asset', 'operating'),
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('1501', '持有至到期投资', None, 1, 'asset', 'investing'),
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('1511', '长期股权投资', None, 1, 'asset', 'investing'),
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('1601', '固定资产', None, 1, 'asset', 'operating'),
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('1602', '累计折旧', '1601', 2, 'asset', 'operating'),
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('1701', '无形资产', None, 1, 'asset', 'operating'),
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# ── 负债类 (category=liability) ──
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('2001', '短期借款', None, 1, 'liability', 'financing'),
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('2202', '应付账款', None, 1, 'liability', 'operating'),
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('2203', '预收账款', None, 1, 'liability', 'operating'),
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('2211', '应付职工薪酬', None, 1, 'liability', 'operating'),
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('2221', '应交税费', None, 1, 'liability', 'operating'),
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('2241', '其他应付款', None, 1, 'liability', 'operating'),
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('2501', '长期借款', None, 1, 'liability', 'financing'),
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('2502', '应付债券', None, 1, 'liability', 'financing'),
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# ── 所有者权益类 (category=equity) ──
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('4001', '实收资本', None, 1, 'equity', 'equity'),
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('4002', '资本公积', None, 1, 'equity', 'equity'),
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('4103', '本年利润', None, 1, 'equity', 'equity'),
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('4104', '利润分配', None, 1, 'equity', 'equity'),
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]
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def run():
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engine = get_engine()
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with engine.connect() as conn:
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inserted = 0
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for row in BALANCE_SHEET_SUBJECTS:
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res = conn.execute(text("""
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INSERT IGNORE INTO subjects (subject_code, subject_name, parent_code, level, category, new_standard_category, is_active)
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VALUES (:code, :name, :parent, :level, :cat, :ns_cat, 1)
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"""), {"code": row[0], "name": row[1], "parent": row[2],
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"level": row[3], "cat": row[4], "ns_cat": row[5]})
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inserted += res.rowcount
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conn.commit()
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logger.info(f"✅ 插入 {inserted} 条资产负债表科目（已有则跳过）")
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total = conn.execute(text("SELECT count(*) FROM subjects")).scalar()
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by_cat = conn.execute(text(
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"SELECT category, count(*) FROM subjects GROUP BY category ORDER BY category"
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)).fetchall()
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dist = {r[0]: r[1] for r in by_cat}
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logger.info(f"✅ subjects 表当前共 {total} 条，分类分布: {dist}")
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if __name__ == "__main__":
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run()
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