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依据《CMA 资产负债表重分类规则表 v1》（wecom-finance，任总 2026-09-16 批准落地）。 新增 backend/app/services/report_reclass.py：12 条规则挂 CMA 真实科目编码的取数层重分类引擎 - 余额方向规范化：资产 sum(借-贷) / 负债·权益 sum(贷-借)，正常余额一律为正 - 触发判定全部基于原始余额（单遍、幂等），R3/R4 等互为镜像的规则互不干扰 - 科目取数前缀匹配（1122% 覆盖 112201 明细）；备抵科目 1602 反向取数（修正固定资产净额虚增 2 倍折旧） - 只读 voucher_details + 作废守卫，不生成记账凭证 - 输出：触发条目 / 不变量 / 负数清单 / 模板待核 / 未列报科目 / 损益未结转 诊断 reports.py： - /balance-sheet 接入重分类；新增 basis 参数（end=期末余额累计为默认 / period=本期发生额兼容回退） - 有凭证明细时不再混入示例数据（展示口径与落库口径同源）；行项目增 raw_value/reclass_adjustment 可追溯 - 规则落位项目（模板未单列）按虚拟行列报；补「长期待摊费用(1801)」行、未分配利润补 3103/3104 别名 - 新增 /balance-sheet/reclass-working-paper(+ /export) 底稿 JSON/Excel；statutory 导出新增「重分类底稿」Sheet 测试 tests/test_report_reclass.py 14 例（触发/不变量/幂等/多租户/口径/底稿/虚拟行/阻塞规则） 全量 pytest：1108 passed, 1 xfailed。现网只读验收 scripts/verify_reclass_live_20260916.py（酣客 entity1 2026-08）
297 lines
16 KiB
Python
297 lines
16 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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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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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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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()
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assert body["accounting_method"].startswith("调表不调账")
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assert body["rule_version"] == rr.RULE_VERSION
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assert len(body["entries"]) == 7
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assert body["invariants"]["reclass_total"] == pytest.approx(233_000.0)
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assert len(body["rules"]) == 12 # R1~R12 全部登记
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xl = client.get(f"{BASE}/balance-sheet/reclass-working-paper/export?period={PERIOD}", headers=h)
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assert xl.status_code == 200
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assert "spreadsheetml" in xl.headers["content-type"]
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assert len(xl.content) > 4000 # 非空 Excel
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def test_t5b_entity_isolation_endpoint(self, client: TestClient, 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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||
create_test_user(db)
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||
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）
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||
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）
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||
p2 = _analyze(db, entity_id=2)
|
||
assert p2["invariants"]["entries_count"] == 0
|
||
|
||
|
||
class TestUnmappedDiagnosis:
|
||
def test_unmapped_subjects_and_gap_explained(self, db: Session):
|
||
"""模板未列报科目 → 出现在诊断里，且勾稽差额与之一致"""
|
||
_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（新补的行，不再未列报）
|
||
_v(db, 1, PERIOD, [("1901", 300, 0), ("1002", 0, 300)]) # 待处理财产损溢（模板未列报）
|
||
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"))
|
||
db.commit()
|
||
p = _analyze(db)
|
||
codes = [u["subject_code"] for u in p["unmapped_subjects"]]
|
||
assert "1901" in codes
|
||
unmapped_sum = sum(u["normal_side_balance"] for u in p["unmapped_subjects"])
|
||
assert p["invariants"]["residual_after"] == pytest.approx(-unmapped_sum)
|