110 lines
5.0 KiB
Python
110 lines
5.0 KiB
Python
"""战略地图 · 收入 / 毛利 / 管理指标口径（单一事实源，勿在别处写死）
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口径来源（引用勿改）：
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/srv/hermes/mailbox/finance/pending-tasks/_reports/
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project-20261018-strategy-map-data-a1-addendum-finance-v2-return.md
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改造单 project-20261018-cma-strategy-map-ux-revamp-fullstack 增量 v4
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终稿结论（2026-10-19）：
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- 陕西博海、陕西酣客 **均总额法（主要责任人）**；
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- 增值税 = 销售货物 13%（账内 11 张凭证实测，6% 代理服务零证据）；
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- 上游披露的「累计口径」金额（非年度数）= 冲减采购成本/存货成本（唯一落位，**无「补贴收入/其他收益」行**），
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本模块不产生该数、也不允许任何调用点拼出该串（千分位与裸整数两种写法均在禁列）；
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- F2 毛利率新式 = (收入净额 − 折扣后净进价成本) / 收入净额 × 100；
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旧式（含 `k` 的 5001/571103 组合）作废，**不得在本文件或调用点复现**；
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- 历史期缺同票折扣发票（四件套 0/4）⇒ 金额只作现值展示并带「测算/待票」标识。
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本模块只放**口径与科目映射**，不存金额；金额一律由 API 对库内 voucher_details 现算
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（filter: summary NOT LIKE '%结转%'，否则损益双向抵销归零）。
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"""
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# ── 收入口径状态（v4 起为已闭合）──────────────────────────────────────────────
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STATUS = "closed"
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CALIBER = "total" # total / net / mixed
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CALIBER_LABEL = "总额法（会计）· 增值税13%"
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DECIDED_BY = "A1 终稿（project-20261018-strategy-map-data-a1-addendum-finance-v2-return.md）"
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REASON = "两家均主要责任人 ⇒ 总额法；增值税销售货物 13% 实测，无税会差异"
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# ── 按实体的科目映射（各账套科目体系不同：酣客 5001/5401，博海 6001/6401）──────
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SUBJECT_MAP = {
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1: {
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"revenue": "5001", # 主营业务收入
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"cost": "5401", # 主营业务成本
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"purchase_discount": "530111", # 商品折扣（采购）
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"purchase_gift": "530103", # 采购获赠（捐赠收益）
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"lines": [
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{"key": "liquor", "label": "酒类"},
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{"key": "other", "label": "其他"},
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],
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},
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2: {
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"revenue": "6001", # 主营业务收入
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"cost": "6401", # 主营业务成本
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"purchase_discount": "6603", # 财务费用-现金折扣（贷方=采购折扣）
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"purchase_gift": None,
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"lines": [
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{"key": "self_it", "label": "自营(IT)"},
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{"key": "agency_liquor", "label": "代销(酒类)"},
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],
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},
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}
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# 酒类判定（财务 A1 件同一口径）：摘要含以下任一关键词 ⇒ 酒类业务线
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WINE_KEYWORDS = ("酣客", "酒窖", "酣亲", "秦莉", "牛彦平", "横山")
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# 采购来源（博海酒类采购：陕西酣客 / 酣客酒业）
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LIQUOR_SUPPLIERS = ("酣客", "酒业")
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def wine_sql(column: str = "summary") -> str:
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"""SQL 片段：酒类业务线判定（与财务回执同口径，勿改）。"""
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return "(" + " OR ".join(f"{column} LIKE '%{k}%'" for k in WINE_KEYWORDS) + ")"
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def supplier_sql(column: str = "summary") -> str:
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return "(" + " OR ".join(f"{column} LIKE '%{k}%'" for k in LIQUOR_SUPPLIERS) + ")"
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# ── 口径切换期标识位（v4 §4：不硬编码日期；生效日以任总拍板 ASK 为准）──────────
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CALIBER_SWITCH = {
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"has_switch": True,
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"label": "口径变更",
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"effective_date": None, # 未拍板前恒为 None —— 禁止写死日期
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"comparability": "口径变更·不可比",
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"note": "同比/达成率/预算执行率在切换期内不可比；生效日以任总拍板（ASK）为准",
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}
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# ── 缺件披露（v4 §5：界面不得呈现为「已齐」）─────────────────────────────────
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MISSING_DOCS = [
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"经销/代理协议",
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"厂家价格政策",
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"逐笔折扣发票+合同审批单",
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"上游退货条款",
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"发票台账（invoice_check 空）",
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]
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def business_lines(entity_id: int) -> list:
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cfg = SUBJECT_MAP.get(entity_id)
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return list(cfg["lines"]) if cfg else []
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def snapshot(entity_id: int) -> dict:
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"""对外口径快照（无金额；金额见 /api/cma/maps/summary）。"""
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return {
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"entity_id": entity_id,
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"status": STATUS,
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"caliber": CALIBER,
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"caliber_label": CALIBER_LABEL,
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"decided_by": DECIDED_BY,
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"reason": REASON,
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"allow_single_total": False, # 分业务线分列；不合并成单一「营业收入」
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"businesses": [
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{"key": b["key"], "label": b["label"], "unit": "万元"}
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for b in business_lines(entity_id)
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],
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"switch": CALIBER_SWITCH,
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"missing_docs": MISSING_DOCS,
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"note": "分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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