Hermes CI Fix
ae6f71dbc0
- M1 时点报表口径：余额 = 期初(report_opening_balances) + 累计发生额；期初只作用于取数层
（不生成凭证/不写 voucher_details/不改 kpi_values）；basis=period 不套期初；受 effective_date 约束
- M2 期初未补 → direction_check_unreliable=true：报表/底稿带"期初未补，方向判定不可信"水印，
重分类触发只进底稿诊断（diagnostic_only），不落地对外行项目
- M7 权益行科目集 = {3001,3002,3101,3103,3104,3105}（含 4001/4002/4101/4103/4104 别名）：补实收资本 3001
- 1901 待处理财产损溢过渡列报「其他流动资产」以保恒等式（M6 归因文案）
- 只读验收脚本 + 幂等导入器（dry-run 默认，--commit 门控）
445 lines
25 KiB
Python
445 lines
25 KiB
Python
"""资产负债表取数层重分类（R1~R12，调表不调账）测试 — 2026-09-16
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规则来源：《CMA 资产负债表重分类规则表 v1》（任总 2026-09-16 批准）
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被测：`app/services/report_reclass.py` + `/api/cma/reports/balance-sheet*` 端点
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覆盖：
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T1 R1~R10 触发与转正（含互为镜像的 R3/R4、多规则叠加）
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T2 模板未列报目标项（R7/R8 应收/应付票据）→ 虚拟行列报
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T3 不变量：Δ资产=Δ负债、权益不变、勾稽差额不变、无负数（规则范围内）
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T4 幂等：同参数重复分析结果一致（不写库）
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T5 多租户隔离：entity1/entity2 独立，不串账套
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T6 取数口径：basis=end（期末余额，累计）vs basis=period（本期发生额）
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T7 无凭证明细 → 示例数据路径不受影响（不报错、不重分类）
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T8 R11/R12 与模板待核项如实暴露（blocked / template_gap）
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T9 规则范围外的反方向余额（货币资金/存货）如实标记为未覆盖，不误报"已解决"
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T10 底稿导出（JSON + Excel）可用
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"""
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from datetime import date
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import pytest
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from fastapi.testclient import TestClient
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from sqlalchemy.orm import Session
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from tests.conftest import create_test_user, get_token_for_user, auth_header
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from app.models import VoucherDetail, Subject
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from app.services import report_reclass as rr
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BASE = "/api/cma/reports"
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PERIOD = "2026-06"
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PREV = "2026-05"
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_n = {"v": 0}
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def _v(db: Session, entity_id: int, period: str, lines, carry_forward: int = 0):
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"""插入一张凭证的若干行（lines: [(subject_code, debit, credit)]）"""
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_n["v"] += 1
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y, m = period.split("-")
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for code, d, c in lines:
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db.add(VoucherDetail(
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entity_id=entity_id, voucher_no=f"T{_n['v']:05d}",
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voucher_date=date(int(y), int(m), 15), subject_code=code,
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debit_amount=d, credit_amount=c, period=period,
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summary="test", carry_forward=carry_forward,
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))
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db.commit()
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def seed_reverse_items(db: Session, entity_id: int = 1, period: str = PERIOD):
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"""构造含 R1~R10 反向余额的**平衡**账套（每张凭证借贷相等）。
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期望触发（原始余额 NSB<0）：
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R2 2203 预收账款 借方 100,000 → 应收账款
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R3 2202 应付账款 借方 30,000 → 预付账款
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R4 1123 预付账款 贷方 50,000 → 应付账款
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R5 1221 其他应收款 贷方 12,000 → 其他应付款
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R6 2241 其他应付款 借方 7,000 → 其他应收款
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R9 2221 应交税费 借方 25,000 → 其他流动资产
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R10 2211 应付职工薪酬 借方 9,000 → 其他应收款
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"""
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_v(db, entity_id, period, [("1002", 1_000_000, 0), ("4001", 0, 1_000_000)]) # 实收资本
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_v(db, entity_id, period, [("1002", 400_000, 0), ("2203", 0, 400_000)]) # 预收
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_v(db, entity_id, period, [("2203", 500_000, 0), ("1002", 0, 500_000)]) # 预收反方向
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_v(db, entity_id, period, [("1123", 80_000, 0), ("1002", 0, 80_000)]) # 预付
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_v(db, entity_id, period, [("1002", 130_000, 0), ("1123", 0, 130_000)]) # 预付反方向
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_v(db, entity_id, period, [("2202", 30_000, 0), ("1002", 0, 30_000)]) # 应付借方
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_v(db, entity_id, period, [("1002", 12_000, 0), ("1221", 0, 12_000)]) # 其他应收反方向
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_v(db, entity_id, period, [("2241", 7_000, 0), ("1002", 0, 7_000)]) # 其他应付借方
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_v(db, entity_id, period, [("2221", 25_000, 0), ("1002", 0, 25_000)]) # 应交税费留抵
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_v(db, entity_id, period, [("2211", 9_000, 0), ("1002", 0, 9_000)]) # 应付职工薪酬多付
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# 规则未覆盖的反方向余额（货币资金）：库存现金贷方 1,500,000 → 货币资金为负
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_v(db, entity_id, period, [("1122", 1_500_000, 0), ("1001", 0, 1_500_000)])
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def seed_receivable_side(db: Session, entity_id: int = 1, period: str = PREV):
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"""R1 + R7/R8（模板未列报的票据类）"""
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_v(db, entity_id, period, [("1002", 300_000, 0), ("1122", 0, 300_000)]) # 回款超应收
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_v(db, entity_id, period, [("1002", 60_000, 0), ("1121", 0, 60_000)]) # 应收票据反方向
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_v(db, entity_id, period, [("2201", 20_000, 0), ("1002", 0, 20_000)]) # 应付票据借方
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def _analyze(db, period=PERIOD, entity_id=1, basis="end"):
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from app.api.reports import BALANCE_SHEET_SECTIONS
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return rr.analyze(db, entity_id, period, basis=basis, template_sections=BALANCE_SHEET_SECTIONS)
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# ── 建账期初层夹具（M1，2026-09-16 v1.1） ────────────────────────────────────
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def seed_opening(db: Session, entity_id: int = 1, rows=None, effective_date: str = "2021-03"):
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"""登记账套建账期初（`report_opening_balances`）。
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期初层只作用于报表取数（余额 = 期初 + 累计），不生成凭证、不写 voucher_details。
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rows: [(subject_code, subject_name, balance_side, amount)]
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"""
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from app.models import ReportOpeningBalance
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for code, name, side, amt in (rows or []):
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db.add(ReportOpeningBalance(
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entity_id=entity_id, subject_code=code, subject_name=name,
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balance_side=side, amount=amt, effective_date=effective_date,
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source="test-fixture", evidence="unit-test", status="derived",
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))
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db.commit()
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def mark_opening_imported(db: Session, entity_id: int = 1):
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"""登记"期初已补（显式为零）"标记行 —— M2 可信度两态测试用。
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零额登记行也是"该账套期初已核对"的合法表达（表内有行 ⇒ direction_check_unreliable=False）。
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"""
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seed_opening(db, entity_id, [("1001", "库存现金", "debit", 0)])
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class TestReclassEngine:
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def test_t1_triggers_and_reversal(self, db: Session):
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seed_reverse_items(db)
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p = _analyze(db)
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got = {e["rule"]: e for e in p["entries"]}
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assert set(got) == {"R2", "R3", "R4", "R5", "R6", "R9", "R10"}, f"实际触发: {sorted(got)}"
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assert got["R2"]["reclass_amount"] == pytest.approx(100_000.0)
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assert got["R2"]["target_item"] == "应收账款" and got["R2"]["target_in_template"] is True
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assert got["R3"]["reclass_amount"] == pytest.approx(30_000.0)
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assert got["R4"]["reclass_amount"] == pytest.approx(50_000.0)
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# 互为镜像的 R3/R4 各自按**原始余额**触发，不互相影响，两侧都被转正
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assert p["after"]["2202"] == pytest.approx(50_000.0)
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assert p["after"]["1123"] == pytest.approx(30_000.0)
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assert p["after"]["2203"] == pytest.approx(0.0)
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assert p["after"]["1221"] == pytest.approx(16_000.0) # R5 转出 + R6/R10 转入
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assert p["after"]["2241"] == pytest.approx(12_000.0)
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assert p["after"]["OCA_OTHER"] == pytest.approx(25_000.0) # R9 → 其他流动资产
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assert p["after"]["2211"] == pytest.approx(0.0)
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# 全部转正额 = 重分类总额
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assert sum(e["reclass_amount"] for e in p["entries"]) == pytest.approx(233_000.0)
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def test_t2_template_gap_virtual_lines(self, db: Session):
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seed_receivable_side(db)
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p = _analyze(db, period=PREV)
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got = {e["rule"]: e for e in p["entries"]}
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assert set(got) == {"R1", "R7", "R8"}
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assert got["R1"]["target_item"] == "预收账款" # 小企业准则无「合同负债」
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assert got["R7"]["target_item"] == "应付票据"
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assert got["R7"]["target_in_template"] is False # 模板未列报 → 虚拟行
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assert p["after"]["1121"] == pytest.approx(20_000.0)
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assert p["after"]["2201"] == pytest.approx(60_000.0)
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assert p["after"]["1122"] == pytest.approx(0.0)
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assert p["after"]["2203"] == pytest.approx(300_000.0)
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assert any(g["rule"] == "R7" and g["status"] == "template_gap" for g in p["template_gaps"])
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def test_t3_invariants(self, db: Session):
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seed_reverse_items(db)
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p = _analyze(db)
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inv = p["invariants"]
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assert inv["delta_assets_equals_delta_liabilities"] is True
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assert inv["assets_delta"] == pytest.approx(233_000.0)
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assert inv["liabilities_delta"] == pytest.approx(233_000.0)
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assert inv["equity_unchanged"] is True
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assert inv["residual_unchanged"] is True
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assert inv["identity_holds_before"] is True and inv["identity_holds_after"] is True
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# 跨方向重分类必然改变总资产 —— 不隐藏这一点
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assert inv["total_assets_unchanged"] is False
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assert inv["reclass_total"] == pytest.approx(233_000.0)
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# 规则范围内的负数项目重分类后清零
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assert inv["no_negative_in_scope_after"] is True
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assert p["negatives"]["after_in_scope"] == []
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# 规则未覆盖的货币资金负数如实标记（不误报已解决）
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out = [n for n in p["negatives"]["after"] if not n["in_reclass_scope"]]
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assert any(n["name"] == "货币资金" for n in out)
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def test_t4_idempotent(self, db: Session):
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seed_reverse_items(db)
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a = _analyze(db)
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b = _analyze(db)
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assert [e["rule"] for e in a["entries"]] == [e["rule"] for e in b["entries"]]
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assert a["after"] == b["after"]
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assert a["invariants"]["reclass_total"] == b["invariants"]["reclass_total"]
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def test_t5_entity_isolation(self, db: Session):
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seed_reverse_items(db, entity_id=1)
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_v(db, 2, PERIOD, [("1002", 5_000, 0), ("4001", 0, 5_000)])
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p1 = _analyze(db, entity_id=1)
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p2 = _analyze(db, entity_id=2)
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assert p1["invariants"]["entries_count"] == 7
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assert p2["invariants"]["entries_count"] == 0 # entity2 无反方向余额
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assert p2["after"]["2202"] == pytest.approx(0.0)
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assert p2["invariants"]["assets_after"] == pytest.approx(5_000.0)
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# entity3 完全无数据 → 不重分类、不报错
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p3 = _analyze(db, entity_id=3)
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assert p3["has_voucher_data"] is False and p3["entries"] == []
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def test_t6_basis_semantics(self, db: Session):
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# 2026-05 预收贷方 400,000（正常）；2026-06 预收借方 500,000
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_v(db, 1, PREV, [("1002", 400_000, 0), ("2203", 0, 400_000)])
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_v(db, 1, PERIOD, [("2203", 500_000, 0), ("1002", 0, 500_000)])
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end = _analyze(db, period=PERIOD, basis="end") # 期末余额 = 累计 → -100,000
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per = _analyze(db, period=PERIOD, basis="period") # 本期发生额 → -500,000
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assert end["basis"] == "end" and per["basis"] == "period"
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assert end["raw"]["2203"] == pytest.approx(-100_000.0)
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assert per["raw"]["2203"] == pytest.approx(-500_000.0)
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# 两个口径各自自洽（都转为正数），但转正额不同 → 报表列报必须用期末余额口径
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assert [e["rule"] for e in end["entries"]] == ["R2"]
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assert [e["rule"] for e in per["entries"]] == ["R2"]
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assert end["entries"][0]["reclass_amount"] == pytest.approx(100_000.0)
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assert per["entries"][0]["reclass_amount"] == pytest.approx(500_000.0)
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assert per["after"]["2203"] == pytest.approx(0.0)
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def test_t8_blocked_rules_exposed(self, db: Session):
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seed_reverse_items(db)
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p = _analyze(db)
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gaps = {g["rule"]: g for g in p["template_gaps"]}
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assert gaps["R11"]["status"] == "blocked" and gaps["R12"]["status"] == "blocked"
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assert gaps["R9"]["status"] == "template_gap"
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# 阻塞规则（R11/R12）绝不落地
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triggered = {e["rule"] for e in p["entries"]}
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assert "R11" not in triggered and "R12" not in triggered
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# 模板未列报的目标项（R7/R8/R9）落地时在报表内按虚拟行列报
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for rule in ("R7", "R8", "R9"):
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assert gaps[rule]["in_report"] is True
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def test_t10_working_paper_rows(self, db: Session):
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seed_reverse_items(db)
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p = _analyze(db)
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rows = rr.entry_rows(p)
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assert len(rows) == len(p["entries"]) == 7
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for row in rows:
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assert row["处理"] == "调表不调账" and row["转正额(元)"] > 0
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assert row["来源科目"] and row["目标报表项目"]
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diag = {r["项目"]: r for r in rr.diagnostic_rows(p)}
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assert diag["Δ资产 = Δ负债"]["值"] == "PASS"
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assert diag["权益不变"]["值"] == "PASS"
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assert diag["规则范围内负数项目(重分类后)"]["值"] == 0
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class TestReclassEndpoints:
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def _auth(self, client, db):
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create_test_user(db)
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return auth_header(get_token_for_user(client))
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def test_t7_no_voucher_data_demo_path(self, client: TestClient, db: Session):
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h = self._auth(client, db)
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resp = client.get(f"{BASE}/balance-sheet?period={PERIOD}", headers=h)
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assert resp.status_code == 200
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data = resp.json()
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assert len(data["sections"]) == 5
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assert data["reclass"]["entries"] == []
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assert data["reclass"]["applied"] is False
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assert data["all_items_have_data"] is False
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assert data["totals"]["balanced"] is True
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def test_t7b_reclass_applied_on_real_data(self, client: TestClient, db: Session):
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seed_reverse_items(db)
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mark_opening_imported(db) # v1.1：期初已登记（方向判定可信）才呈现转正
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h = self._auth(client, db)
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data = client.get(f"{BASE}/balance-sheet?period={PERIOD}&basis=end", headers=h).json()
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assert data["basis"] == "end"
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assert data["reclass"]["applied"] is True
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assert data["reclass"]["invariants"]["entries_count"] == 7
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assert data["reclass"]["invariants"]["no_negative_in_scope_after"] is True
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# 有凭证明细 → 不再混入示例数据（展示口径与落库口径同源）
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assert all(not ln["is_demo"] for sec in data["sections"] for ln in sec["lines"])
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# 明细行带原值/调整额，可追溯
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lines = {ln["item_key"]: ln for sec in data["sections"] for ln in sec["lines"]}
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assert lines["2203"]["raw_value"] == pytest.approx(-100_000.0)
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assert lines["2203"]["reclass_adjustment"] == pytest.approx(100_000.0)
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assert lines["2203"]["end_value"] == pytest.approx(0.0)
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# 不变量同步暴露给前端/底稿
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inv = data["reclass"]["invariants"]
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assert inv["delta_assets_equals_delta_liabilities"] and inv["equity_unchanged"]
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assert data["reclass"]["working_paper_url"]
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def test_t2b_virtual_line_rendered_in_section(self, client: TestClient, db: Session):
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seed_receivable_side(db)
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mark_opening_imported(db) # v1.1：期初登记后虚拟行才作为对外列报呈现
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create_test_user(db)
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h = auth_header(get_token_for_user(client))
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data = client.get(f"{BASE}/balance-sheet?period={PREV}", headers=h).json()
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ca = next(s for s in data["sections"] if s["key"] == "current_assets")
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cl = next(s for s in data["sections"] if s["key"] == "current_liabilities")
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assert any(ln["item_key"] == "1121" and ln["is_reclass_line"] for ln in ca["lines"])
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assert any(ln["item_key"] == "2201" and ln["is_reclass_line"] for ln in cl["lines"])
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def test_t10b_working_paper_endpoint(self, client: TestClient, db: Session):
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seed_reverse_items(db)
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create_test_user(db)
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h = auth_header(get_token_for_user(client))
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wp = client.get(f"{BASE}/balance-sheet/reclass-working-paper?period={PERIOD}", headers=h)
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assert wp.status_code == 200
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body = wp.json()
|
||
assert body["accounting_method"].startswith("调表不调账")
|
||
assert body["rule_version"] == rr.RULE_VERSION
|
||
assert len(body["entries"]) == 7
|
||
assert body["invariants"]["reclass_total"] == pytest.approx(233_000.0)
|
||
assert len(body["rules"]) == 12 # R1~R12 全部登记
|
||
xl = client.get(f"{BASE}/balance-sheet/reclass-working-paper/export?period={PERIOD}", headers=h)
|
||
assert xl.status_code == 200
|
||
assert "spreadsheetml" in xl.headers["content-type"]
|
||
assert len(xl.content) > 4000 # 非空 Excel
|
||
|
||
def test_t5b_entity_isolation_endpoint(self, client: TestClient, db: Session):
|
||
seed_reverse_items(db, entity_id=1)
|
||
_v(db, 2, PERIOD, [("1002", 5_000, 0), ("4001", 0, 5_000)])
|
||
create_test_user(db)
|
||
h = auth_header(get_token_for_user(client)) # 登录账套 = entity1
|
||
d1 = client.get(f"{BASE}/balance-sheet?period={PERIOD}", headers=h).json()
|
||
assert d1["reclass"]["invariants"]["entries_count"] == 7
|
||
# 显式声明另一账套 → 403（多租户边界）
|
||
assert client.get(f"{BASE}/balance-sheet?period={PERIOD}&entity_id=2", headers=h).status_code == 403
|
||
# 无凭证明细的账套（切到 2 需另一 token，这里用内部调用验证引擎层隔离）
|
||
p2 = _analyze(db, entity_id=2)
|
||
assert p2["invariants"]["entries_count"] == 0
|
||
|
||
|
||
class TestUnmappedDiagnosis:
|
||
def test_unmapped_subjects_and_gap_explained(self, db: Session):
|
||
"""1901 待处理财产损溢：v1.1 起过渡列报「其他流动资产」→ 不再是未列报科目，恒等式闭合"""
|
||
_v(db, 1, PERIOD, [("1002", 1_000, 0), ("4001", 0, 1_000)])
|
||
_v(db, 1, PERIOD, [("1801", 200, 0), ("1002", 0, 200)]) # 长期待摊费用（模板已含）
|
||
_v(db, 1, PERIOD, [("1901", 300, 0), ("1002", 0, 300)]) # 待处理财产损溢（v1.1：过渡列报）
|
||
db.add(Subject(subject_code="1901", subject_name="待处理财产损溢", category="asset"))
|
||
db.add(Subject(subject_code="190102", subject_name="待处理流动资产损溢", category="detail"))
|
||
mark_opening_imported(db)
|
||
p = _analyze(db)
|
||
codes = [u["subject_code"] for u in p["unmapped_subjects"]]
|
||
assert "1901" not in codes # v1.1：已按「其他流动资产」列报
|
||
assert p["raw"]["OCA_OTHER"] == pytest.approx(300.0)
|
||
# 过渡列报后恒等式闭合（勾稽差额 0），且底稿如实标注"待清理"
|
||
assert p["invariants"]["residual_after"] == pytest.approx(0.0)
|
||
assert p["invariants"]["identity_holds_after"] is True
|
||
diag = {r["项目"]: r for r in rr.diagnostic_rows(p)}
|
||
assert "过渡列报：1901 待处理财产损溢" in diag
|
||
assert "清理为零" in diag["过渡列报：1901 待处理财产损溢"]["说明"]
|
||
|
||
|
||
# ── M1/M2/M7（《CMA 资产负债表重分类规则表 v1.1》§零/§三，2026-09-16） ────────
|
||
|
||
class TestOpeningBalanceLayer:
|
||
"""建账期初层（余额 = 期初 + 累计）+ 方向判定可信度 + 权益行科目集"""
|
||
|
||
def test_t11_opening_plus_cumulative(self, db: Session):
|
||
"""M1：余额 = 期初 + 累计；期初只作用于 basis=end，且受 effective_date 约束"""
|
||
_v(db, 1, PREV, [("1002", 400_000, 0), ("2203", 0, 400_000)])
|
||
_v(db, 1, PERIOD, [("2203", 500_000, 0), ("1002", 0, 500_000)])
|
||
seed_opening(db, 1, [
|
||
("2203", "预收账款", "credit", 1_000_000),
|
||
("1601", "固定资产", "debit", 286_847.83),
|
||
("1602", "累计折旧", "credit", 84_690.11),
|
||
("1002", "银行存款", "debit", 797_842.28),
|
||
])
|
||
p = _analyze(db, period=PERIOD, basis="end")
|
||
# 2203 = 期初贷 1,000,000 + (贷 400,000 − 借 500,000) = 900,000（贷方，正常）→ 伪触发 R2 消失
|
||
assert p["raw"]["2203"] == pytest.approx(900_000.0)
|
||
assert p["entries"] == []
|
||
assert p["invariants"]["opening_imported"] is True
|
||
assert p["invariants"]["opening_rows"] == 4
|
||
assert p["invariants"]["opening_balanced"] is True
|
||
# 备抵科目（1602 累计折旧，贷方）反向取数：固定资产净额 = 原值 − 累计折旧
|
||
assert p["raw"]["1601|1602"] == pytest.approx(286_847.83 - 84_690.11)
|
||
# basis=period（本期发生额）不含期初 —— 期初是时点余额概念
|
||
per = _analyze(db, period=PERIOD, basis="period")
|
||
assert per["raw"]["2203"] == pytest.approx(-500_000.0)
|
||
assert per["invariants"]["opening_imported"] is True # 期初仍在（只是不被套用）
|
||
# effective_date 早于建账期 → 不套用期初
|
||
bs = rr.BalanceSource(db, 1, "2021-02", "end")
|
||
assert bs.opening_nsb("2203", "liability") is None
|
||
bs2 = rr.BalanceSource(db, 1, "2021-03", "end")
|
||
assert bs2.opening_nsb("2203", "liability") == pytest.approx(1_000_000.0)
|
||
|
||
def test_t12_direction_unreliable_two_states(self, client: TestClient, db: Session):
|
||
"""M2：期初未补 → direction_check_unreliable=True 且不呈现"重分类转正"；期初补 → 自动转 False"""
|
||
seed_reverse_items(db)
|
||
create_test_user(db)
|
||
h = auth_header(get_token_for_user(client))
|
||
|
||
# 态①：期初未补（现有实体实况）
|
||
p = _analyze(db)
|
||
assert p["direction_check_unreliable"] is True
|
||
assert p["caliber_warning"].startswith("期初未补，方向判定不可信")
|
||
assert all(e["diagnostic_only"] for e in p["entries"])
|
||
d = client.get(f"{BASE}/balance-sheet?period={PERIOD}&basis=end", headers=h).json()
|
||
assert d["reclass"]["applied"] is False
|
||
assert d["reclass"]["direction_check_unreliable"] is True
|
||
assert d["reclass"]["opening"]["imported"] is False
|
||
lines = {ln["item_key"]: ln for sec in d["sections"] for ln in sec["lines"]}
|
||
# 对外行项目 = 原始余额（不转正）；触发只进底稿诊断
|
||
assert lines["2203"]["end_value"] == pytest.approx(-100_000.0)
|
||
assert lines["2203"]["reclass_adjustment"] == pytest.approx(0.0)
|
||
assert lines["2203"]["diagnostic_reclass_adjustment"] == pytest.approx(100_000.0)
|
||
wp = client.get(f"{BASE}/balance-sheet/reclass-working-paper?period={PERIOD}", headers=h).json()
|
||
assert wp["direction_check_unreliable"] is True and wp["diagnostic_only"] is True
|
||
assert len(wp["entries"]) == 7 # 诊断条目仍在底稿
|
||
assert all(e["diagnostic_only"] for e in wp["entries"])
|
||
|
||
# 态②：期初补齐（2203 期初贷 400,000 + 累计 −100,000 = 300,000 正常）→ 伪触发消失、可信
|
||
seed_opening(db, 1, [("2203", "预收账款", "credit", 400_000)])
|
||
p2 = _analyze(db)
|
||
assert p2["direction_check_unreliable"] is False
|
||
assert p2["caliber_warning"] == ""
|
||
d2 = client.get(f"{BASE}/balance-sheet?period={PERIOD}&basis=end", headers=h).json()
|
||
assert d2["reclass"]["direction_check_unreliable"] is False
|
||
assert d2["reclass"]["opening"]["imported"] is True
|
||
lines2 = {ln["item_key"]: ln for sec in d2["sections"] for ln in sec["lines"]}
|
||
assert lines2["2203"]["end_value"] == pytest.approx(300_000.0)
|
||
assert "2203" not in {e["rule"] for e in d2["reclass"]["entries"]}
|
||
|
||
def test_t13_idempotent_and_readonly(self, db: Session):
|
||
"""幂等（同参数重复分析一致）+ 只读（期初层不生成凭证、不写 voucher_details）"""
|
||
seed_reverse_items(db)
|
||
seed_opening(db, 1, [("2203", "预收账款", "credit", 400_000)])
|
||
n_voucher = db.query(VoucherDetail).count()
|
||
a = _analyze(db)
|
||
b = _analyze(db)
|
||
assert a["raw"] == b["raw"] and a["after"] == b["after"]
|
||
assert [e["rule"] for e in a["entries"]] == [e["rule"] for e in b["entries"]]
|
||
assert db.query(VoucherDetail).count() == n_voucher # 凭证零写入
|
||
from app.models import ReportOpeningBalance
|
||
assert db.query(ReportOpeningBalance).count() == 1 # 期初行未被分析改写
|
||
|
||
def test_t14_equity_code_set(self, db: Session):
|
||
"""M7：权益行科目集 = {3001,3002,3101,3103,3104,3105}（含 4001/4002/4101/4103/4104 别名）"""
|
||
_v(db, 1, PERIOD, [("1002", 3_000_000, 0), ("3001", 0, 2_000_000)])
|
||
_v(db, 1, PERIOD, [("1002", 300_000, 0), ("3002", 0, 300_000)])
|
||
_v(db, 1, PERIOD, [("1002", 200_000, 0), ("3101", 0, 200_000)])
|
||
_v(db, 1, PERIOD, [("3103", 0, 14_918_101.66), ("3104", 5_985_512.16, 0)])
|
||
seed_opening(db, 1, [("1002", "银行存款", "debit", 0)])
|
||
p = _analyze(db)
|
||
items = p["items"]
|
||
assert ("3001", 1) in items["4001"]["codes"] # 实收资本（漏 3001 = 漏 200 万）
|
||
assert ("3002", 1) in items["4002"]["codes"] # 资本公积
|
||
assert ("3101", 1) in items["4101"]["codes"] # 盈余公积
|
||
assert ("3103", 1) in items["4103|4104"]["codes"] and ("3105", 1) in items["4103|4104"]["codes"]
|
||
# 权益合计 = 2,000,000 + 300,000 + 200,000 + 14,918,101.66 − 5,985,512.16
|
||
assert p["totals_after"]["equity"] == pytest.approx(11_432_589.50)
|
||
lines = {k: v for k, v in p["after"].items()}
|
||
assert lines["4001"] == pytest.approx(2_000_000.0) # 实收资本不再为 0 / 不漏
|
||
|
||
def test_t15_opening_is_entity_scoped(self, db: Session):
|
||
"""期初层按账套隔离：他账套期初不串账；无期初账套 = 不可信"""
|
||
seed_opening(db, 1, [("1002", "银行存款", "debit", 500_000)])
|
||
_v(db, 2, PERIOD, [("1002", 9_999, 0), ("4001", 0, 9_999)])
|
||
p1 = _analyze(db, entity_id=1)
|
||
p2 = _analyze(db, entity_id=2)
|
||
assert p1["invariants"]["opening_imported"] is True
|
||
assert p2["invariants"]["opening_imported"] is False
|
||
assert p2["direction_check_unreliable"] is True # entity2 期初未补 → 不可信
|
||
assert p2["raw"]["1001|1002|1012"] == pytest.approx(9_999.0) # 未被 entity1 期初污染
|
||
|