baseline: 批次A-D 成果 + membership 半成品（测试红）
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"""完整财务深度总账及业财一体化集成测试：
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1. 会计科目初始化与期间管理
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2. 记账凭证录入、借贷平衡校验、状态流转（草稿/已过账/已作废）
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3. 业财一体化：销售应收、销售成本、采购应付、收付款核销自动生成记账凭证
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4. 期末损益结转与结账/反结账
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5. 财务三大报表（科目余额表试算平衡、资产负债表等式平衡、利润表）与明细账
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6. 财务 REST API 接口测试（初始化科目、录入凭证、过账、结账、报表查询）
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"""
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import pytest
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from datetime import date
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from decimal import Decimal
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from model_bakery import baker
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from rest_framework.test import APIClient
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from rest_framework_simplejwt.tokens import RefreshToken
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from apps.partner.models import Customer, Supplier
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from apps.inventory.models import Warehouse
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from apps.catalog.models import Product
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from apps.finance import services as fs
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from apps.finance.models import (
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Account, Period, Voucher, VoucherEntry,
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Receivable, Payable, Receipt, Payment, Allocation,
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)
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@pytest.fixture
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def auth_client(db, user, tenant):
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client = APIClient()
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refresh = RefreshToken.for_user(user)
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client.credentials(
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HTTP_AUTHORIZATION=f"Bearer {refresh.access_token}",
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HTTP_X_TENANT_ID=tenant.code,
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)
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return client
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@pytest.fixture
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def customer(tenant):
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return baker.make(Customer, tenant=tenant, code="C001", name="测试客户A")
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@pytest.fixture
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def supplier(tenant):
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return baker.make(Supplier, tenant=tenant, code="S001", name="测试供应商A")
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# ============================================================
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# 1. 会计科目与期间
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# ============================================================
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@pytest.mark.django_db
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def test_init_chart_of_accounts(tenant):
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count1 = fs.init_chart_of_accounts(tenant)
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assert count1 == 22
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assert Account.objects.filter(tenant=tenant).count() == 22
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# 幂等性：重复执行不重复创建
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count2 = fs.init_chart_of_accounts(tenant)
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assert count2 == 0
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assert Account.objects.filter(tenant=tenant).count() == 22
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# 验证关键科目存在
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cash = fs.get_account(tenant, "1001")
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assert cash.name == "现金"
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assert cash.category == "asset"
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assert cash.balance_type == "debit"
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ar = fs.get_account(tenant, "1122")
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assert ar.aux_customer is True
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ap = fs.get_account(tenant, "2202")
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assert ap.aux_supplier is True
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@pytest.mark.django_db
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def test_accounting_periods(tenant):
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today = date(2026, 9, 15)
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period = fs.period_of(tenant, today)
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assert period.code == "2026-09"
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assert period.start_date == date(2026, 9, 1)
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assert period.end_date == date(2026, 9, 30)
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assert period.status == "open"
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# 跨月批量初始化
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n = fs.ensure_periods(tenant, date(2026, 1, 1), date(2026, 3, 1))
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assert n == 3
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assert Period.objects.filter(tenant=tenant, code="2026-01").exists()
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# ============================================================
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# 2. 凭证服务与借贷校验
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# ============================================================
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@pytest.mark.django_db
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def test_voucher_create_and_balance_validation(tenant, customer):
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fs.init_chart_of_accounts(tenant)
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today = date(2026, 9, 10)
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# 1. 借贷不平衡时必须抛出异常
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with pytest.raises(fs.VoucherError, match="借贷不平衡"):
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fs.create_voucher(
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tenant=tenant,
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voucher_date=today,
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entries=[
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{"account_code": "1001", "debit": Decimal("100"), "credit": 0},
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{"account_code": "1002", "debit": 0, "credit": Decimal("90")},
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],
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)
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# 2. 借贷同时有值必须抛异常
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with pytest.raises(fs.VoucherError, match="借贷不能同时有值"):
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fs.create_voucher(
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tenant=tenant,
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voucher_date=today,
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entries=[
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{"account_code": "1001", "debit": Decimal("100"), "credit": Decimal("50")},
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{"account_code": "1002", "debit": 0, "credit": Decimal("50")},
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],
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)
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# 3. 辅助核算缺失时必须抛异常
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with pytest.raises(fs.VoucherError, match="需要关联客户辅助核算"):
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fs.create_voucher(
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tenant=tenant,
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voucher_date=today,
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entries=[
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{"account_code": "1122", "debit": Decimal("500"), "credit": 0, "customer_id": None},
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{"account_code": "6001", "debit": 0, "credit": Decimal("500")},
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],
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)
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# 4. 正常凭证创建
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voucher = fs.create_voucher(
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tenant=tenant,
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voucher_date=today,
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summary="提现备用金",
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entries=[
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{"account_code": "1001", "debit": Decimal("500"), "credit": 0},
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{"account_code": "1002", "debit": 0, "credit": Decimal("500")},
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],
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)
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assert voucher.status == "draft"
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assert voucher.bill_no.startswith("V202609")
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assert voucher.total_debit == Decimal("500")
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assert voucher.total_credit == Decimal("500")
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assert voucher.entries.count() == 2
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@pytest.mark.django_db
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def test_voucher_posting_and_cancel_lifecycle(tenant, user):
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fs.init_chart_of_accounts(tenant)
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today = date(2026, 9, 10)
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voucher = fs.create_voucher(
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tenant=tenant,
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voucher_date=today,
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summary="日常报销",
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entries=[
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{"account_code": "6602", "debit": Decimal("200"), "credit": 0},
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{"account_code": "1002", "debit": 0, "credit": Decimal("200")},
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],
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)
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assert voucher.status == "draft"
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# 过账
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posted_v = fs.post_voucher(voucher, user=user)
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assert posted_v.status == "posted"
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assert posted_v.posted_by == user
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assert posted_v.posted_at is not None
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# 重复过账抛异常
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with pytest.raises(fs.VoucherError, match="只能对草稿凭证过账"):
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fs.post_voucher(posted_v)
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# 作废
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cancelled_v = fs.cancel_voucher(posted_v, user=user)
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assert cancelled_v.status == "cancelled"
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# ============================================================
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# 3. 业财一体化自动凭证
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# ============================================================
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@pytest.mark.django_db
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def test_auto_voucher_from_sales_and_cogs(tenant, customer):
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fs.init_chart_of_accounts(tenant)
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today = date(2026, 9, 10)
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# 1. 产生销售应收 -> 自动生成凭证
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recv = fs.create_receivable_from_sale(
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tenant=tenant,
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customer=customer,
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total_amount=Decimal("1200.00"),
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source_ref="XS202609100001",
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bill_date=today,
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)
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# 验证自动生成的凭证存在且已过账
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v_sale = Voucher.objects.get(tenant=tenant, source_type="sale", source_ref=recv.bill_no)
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assert v_sale.status == "posted"
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assert v_sale.total_debit == Decimal("1200.00")
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# 分录 1：借 1122 应收账款 (挂客户)
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e1 = v_sale.entries.get(account__code="1122")
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assert e1.debit == Decimal("1200.00")
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assert e1.customer == customer
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# 分录 2：贷 6001 主营业务收入
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e2 = v_sale.entries.get(account__code="6001")
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assert e2.credit == Decimal("1200.00")
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# 2. 产生销售成本凭证
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v_cogs = fs.voucher_for_sale_cogs(
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tenant=tenant,
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sales_bill_no="XS202609100001",
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bill_date=today,
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cost_amount=Decimal("800.00"),
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auto_post=True,
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)
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assert v_cogs.status == "posted"
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assert v_cogs.total_debit == Decimal("800.00")
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assert v_cogs.entries.get(account__code="6401").debit == Decimal("800.00")
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assert v_cogs.entries.get(account__code="1403").credit == Decimal("800.00")
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@pytest.mark.django_db
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def test_auto_voucher_from_purchase_and_payment(tenant, supplier):
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fs.init_chart_of_accounts(tenant)
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today = date(2026, 9, 10)
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# 1. 采购应付 -> 自动生成采购凭证
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pay = fs.create_payable_from_purchase(
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tenant=tenant,
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supplier=supplier,
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total_amount=Decimal("2000.00"),
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source_ref="PB202609100001",
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bill_date=today,
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)
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v_pay = Voucher.objects.get(tenant=tenant, source_type="purchase", source_ref=pay.bill_no)
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assert v_pay.status == "posted"
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assert v_pay.entries.get(account__code="1403").debit == Decimal("2000.00")
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e_ap = v_pay.entries.get(account__code="2202")
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assert e_ap.credit == Decimal("2000.00")
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assert e_ap.supplier == supplier
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# 2. 付款核销 -> 自动生成付款凭证
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payment = baker.make(
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Payment, tenant=tenant, supplier=supplier,
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bill_no="PMT-101", bill_date=today, amount=Decimal("2000.00"),
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)
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fs.allocate_payment(payment, [(pay, Decimal("2000.00"))])
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v_pmt = Voucher.objects.get(tenant=tenant, source_type="payment", source_ref=payment.bill_no)
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assert v_pmt.status == "posted"
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assert v_pmt.entries.get(account__code="2202").debit == Decimal("2000.00")
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assert v_pmt.entries.get(account__code="1002").credit == Decimal("2000.00")
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@pytest.mark.django_db
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def test_auto_voucher_from_receipt(tenant, customer):
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fs.init_chart_of_accounts(tenant)
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today = date(2026, 9, 10)
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recv = fs.create_receivable_from_sale(
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tenant=tenant,
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customer=customer,
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total_amount=Decimal("1500.00"),
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source_ref="XS-002",
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bill_date=today,
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)
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receipt = baker.make(
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Receipt, tenant=tenant, customer=customer,
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bill_no="RCT-101", bill_date=today, amount=Decimal("1500.00"),
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method="银行转账",
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)
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fs.allocate_receipt(receipt, [(recv, Decimal("1500.00"))])
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v_rct = Voucher.objects.get(tenant=tenant, source_type="receipt", source_ref=receipt.bill_no)
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assert v_rct.status == "posted"
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assert v_rct.entries.get(account__code="1002").debit == Decimal("1500.00")
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assert v_rct.entries.get(account__code="1122").credit == Decimal("1500.00")
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# ============================================================
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# 4. 期末损益结转与结账/反结账
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# ============================================================
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@pytest.mark.django_db
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def test_period_close_and_reopen(tenant, customer, user):
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fs.init_chart_of_accounts(tenant)
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p = fs.period_of(tenant, date(2026, 9, 1))
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# 制造一笔收入：1000 元（借：应收 1000 贷：主营业务收入 1000）
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fs.create_voucher(
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tenant=tenant, voucher_date=date(2026, 9, 5),
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entries=[
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{"account_code": "1122", "debit": Decimal("1000"), "credit": 0, "customer_id": customer.id},
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{"account_code": "6001", "debit": 0, "credit": Decimal("1000")},
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],
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auto_post=True,
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)
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# 制造两笔费用：主营业务成本 600 元，管理费用 100 元
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fs.create_voucher(
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tenant=tenant, voucher_date=date(2026, 9, 6),
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entries=[
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{"account_code": "6401", "debit": Decimal("600"), "credit": 0},
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{"account_code": "1403", "debit": 0, "credit": Decimal("600")},
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],
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auto_post=True,
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)
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fs.create_voucher(
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tenant=tenant, voucher_date=date(2026, 9, 7),
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entries=[
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{"account_code": "6602", "debit": Decimal("100"), "credit": 0},
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{"account_code": "1002", "debit": 0, "credit": Decimal("100")},
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],
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auto_post=True,
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)
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# 此时未结账：净利润应为 1000 - 600 - 100 = 300
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p_stmt = fs.income_statement(tenant, p)
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assert p_stmt["total_revenue"] == Decimal("1000")
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assert p_stmt["total_expense"] == Decimal("700")
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assert p_stmt["net_profit"] == Decimal("300")
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# 执行期末结账
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close_voucher = fs.close_period(p, user=user)
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assert close_voucher is not None
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assert close_voucher.status == "posted"
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p.refresh_from_db()
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assert p.status == "closed"
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assert p.closed_by == user
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# 结转凭证分录检查：
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# 借：6001 主营业务收入 1000
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# 贷：6401 主营业务成本 600
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# 贷：6602 管理费用 100
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# 贷：4103 本年利润 300 (净利润)
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assert close_voucher.entries.get(account__code="6001").debit == Decimal("1000")
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assert close_voucher.entries.get(account__code="6401").credit == Decimal("600")
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assert close_voucher.entries.get(account__code="6602").credit == Decimal("100")
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profit_entry = close_voucher.entries.get(account__code="4103")
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assert profit_entry.credit == Decimal("300")
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# 结账后，已结账期间不允许创建凭证
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with pytest.raises(fs.VoucherError, match="已结账，禁止"):
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fs.create_voucher(
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tenant=tenant, voucher_date=date(2026, 9, 15),
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entries=[
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{"account_code": "1001", "debit": Decimal("10"), "credit": 0},
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{"account_code": "1002", "debit": 0, "credit": Decimal("10")},
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],
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)
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# 反结账
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fs.reopen_period(p, user=user)
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p.refresh_from_db()
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assert p.status == "open"
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assert p.closed_at is None
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# 原结账凭证应被自动作废
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close_voucher.refresh_from_db()
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assert close_voucher.status == "cancelled"
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# ============================================================
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# 5. 财务报表平衡与明细账
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# ============================================================
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@pytest.mark.django_db
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def test_financial_reports_and_balance_invariants(tenant, customer, supplier):
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fs.init_chart_of_accounts(tenant)
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p = fs.period_of(tenant, date(2026, 9, 1))
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# 1. 股东实收资本注资 100,000 元（借：银行存款 100000，贷：实收资本 100000）
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fs.create_voucher(
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tenant=tenant, voucher_date=date(2026, 9, 1),
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entries=[
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{"account_code": "1002", "debit": Decimal("100000"), "credit": 0},
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{"account_code": "4001", "debit": 0, "credit": Decimal("100000")},
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],
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auto_post=True,
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)
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# 2. 采购商品 20,000 元（借：库存商品 20000，贷：应付账款 20000）
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fs.create_voucher(
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tenant=tenant, voucher_date=date(2026, 9, 2),
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entries=[
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{"account_code": "1403", "debit": Decimal("20000"), "credit": 0},
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{"account_code": "2202", "debit": 0, "credit": Decimal("20000"), "supplier_id": supplier.id},
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],
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auto_post=True,
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)
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# 3. 销售商品 30,000 元（借：应收账款 30000，贷：主营业务收入 30000）
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fs.create_voucher(
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tenant=tenant, voucher_date=date(2026, 9, 3),
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entries=[
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{"account_code": "1122", "debit": Decimal("30000"), "credit": 0, "customer_id": customer.id},
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{"account_code": "6001", "debit": 0, "credit": Decimal("30000")},
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],
|
||||
auto_post=True,
|
||||
)
|
||||
|
||||
# 4. 结转销售成本 15,000 元（借：主营业务成本 15000，贷：库存商品 15000）
|
||||
fs.create_voucher(
|
||||
tenant=tenant, voucher_date=date(2026, 9, 3),
|
||||
entries=[
|
||||
{"account_code": "6401", "debit": Decimal("15000"), "credit": 0},
|
||||
{"account_code": "1403", "debit": 0, "credit": Decimal("15000")},
|
||||
],
|
||||
auto_post=True,
|
||||
)
|
||||
|
||||
# 5. 收到客户货款 30,000 元（借：银行存款 30000，贷：应收账款 30000）
|
||||
fs.create_voucher(
|
||||
tenant=tenant, voucher_date=date(2026, 9, 5),
|
||||
entries=[
|
||||
{"account_code": "1002", "debit": Decimal("30000"), "credit": 0},
|
||||
{"account_code": "1122", "debit": 0, "credit": Decimal("30000"), "customer_id": customer.id},
|
||||
],
|
||||
auto_post=True,
|
||||
)
|
||||
|
||||
# 6. 支付供应商货款 10,000 元（借：应付账款 10000，贷：银行存款 10000）
|
||||
fs.create_voucher(
|
||||
tenant=tenant, voucher_date=date(2026, 9, 6),
|
||||
entries=[
|
||||
{"account_code": "2202", "debit": Decimal("10000"), "credit": 0, "supplier_id": supplier.id},
|
||||
{"account_code": "1002", "debit": 0, "credit": Decimal("10000")},
|
||||
],
|
||||
auto_post=True,
|
||||
)
|
||||
|
||||
# === 校验 1：科目余额表（试算平衡）===
|
||||
tb = fs.trial_balance(tenant, p)
|
||||
assert tb["is_balanced"] is True
|
||||
assert tb["totals"]["period_debit"] == tb["totals"]["period_credit"]
|
||||
assert tb["totals"]["ending_debit"] == tb["totals"]["ending_credit"]
|
||||
|
||||
# === 校验 2：资产负债表等式 ===
|
||||
# 资产类：
|
||||
# 银行存款 = 100000 (注资) + 30000 (收客户) - 10000 (付供应商) = 120000
|
||||
# 应收账款 = 30000 - 30000 = 0
|
||||
# 库存商品 = 20000 (入库) - 15000 (出库) = 5000
|
||||
# 资产总计 = 125000
|
||||
# 负债类：
|
||||
# 应付账款 = 20000 - 10000 = 10000
|
||||
# 所有者权益类：
|
||||
# 实收资本 = 100000
|
||||
# 未结转本期利润 = 收入 30000 - 成本 15000 = 15000
|
||||
# 负债及所有者权益总计 = 10000 + 100000 + 15000 = 125000
|
||||
bs = fs.balance_sheet(tenant, p)
|
||||
assert bs["asset_total"] == Decimal("125000")
|
||||
assert bs["liability_total"] == Decimal("10000")
|
||||
assert bs["equity_total"] == Decimal("100000")
|
||||
assert bs["unclosed_profit"] == Decimal("15000")
|
||||
assert bs["balanced"] is True
|
||||
|
||||
# === 校验 3：利润表 ===
|
||||
stmt = fs.income_statement(tenant, p)
|
||||
assert stmt["total_revenue"] == Decimal("30000")
|
||||
assert stmt["cogs"] == Decimal("15000")
|
||||
assert stmt["gross_profit"] == Decimal("15000")
|
||||
assert stmt["net_profit"] == Decimal("15000")
|
||||
|
||||
# === 校验 4：银行存款明细账 ===
|
||||
bank_acc = fs.get_account(tenant, "1002")
|
||||
ledger = fs.account_ledger(tenant, bank_acc, p)
|
||||
assert ledger["account_code"] == "1002"
|
||||
assert len(ledger["lines"]) == 3 # 注资、收客户、付供应商
|
||||
assert ledger["ending_balance"] == Decimal("120000")
|
||||
|
||||
|
||||
# ============================================================
|
||||
# 6. REST API 接口测试
|
||||
# ============================================================
|
||||
|
||||
@pytest.mark.django_db
|
||||
def test_receipt_allocation_api(auth_client, tenant, customer, other_tenant):
|
||||
"""收款核销 REST action 调用既有服务并隔离租户/客户。"""
|
||||
recv = fs.create_receivable_from_sale(
|
||||
tenant=tenant, customer=customer, total_amount=Decimal("400.00")
|
||||
)
|
||||
receipt = baker.make(
|
||||
Receipt, tenant=tenant, customer=customer,
|
||||
bill_no="RCT-API-001", bill_date=date.today(), amount=Decimal("400.00"),
|
||||
)
|
||||
|
||||
response = auth_client.post(
|
||||
f"/api/v1/finance/receipts/{receipt.id}/allocate/",
|
||||
{"allocations": [{"receivable": recv.id, "amount": "400.00"}]},
|
||||
format="json",
|
||||
)
|
||||
assert response.status_code == 200, response.content
|
||||
assert response.json()["ok"] is True
|
||||
assert response.json()["receipt"]["status"] == "posted"
|
||||
assert response.json()["allocations"][0]["receivable"] == recv.id
|
||||
|
||||
recv.refresh_from_db()
|
||||
assert recv.status == "paid"
|
||||
assert Allocation.objects.filter(receipt=receipt, receivable=recv).count() == 1
|
||||
|
||||
other_customer = baker.make(Customer, tenant=other_tenant, code="OTHER-C1")
|
||||
foreign_recv = baker.make(
|
||||
Receivable, tenant=other_tenant, customer=other_customer,
|
||||
bill_no="RC-OTHER-001", bill_date=date.today(), total_amount=Decimal("400.00"),
|
||||
)
|
||||
second_receipt = baker.make(
|
||||
Receipt, tenant=tenant, customer=customer,
|
||||
bill_no="RCT-API-002", bill_date=date.today(), amount=Decimal("400.00"),
|
||||
)
|
||||
response = auth_client.post(
|
||||
f"/api/v1/finance/receipts/{second_receipt.id}/allocate/",
|
||||
{"allocations": [{"receivable": foreign_recv.id, "amount": "400.00"}]},
|
||||
format="json",
|
||||
)
|
||||
assert response.status_code == 400, response.content
|
||||
assert "allocations" in response.json()
|
||||
assert Allocation.objects.filter(receipt=second_receipt).count() == 0
|
||||
|
||||
same_tenant_customer = baker.make(Customer, tenant=tenant, code="C-SAME-TENANT")
|
||||
mismatched_recv = baker.make(
|
||||
Receivable, tenant=tenant, customer=same_tenant_customer,
|
||||
bill_no="RC-API-MISMATCH", bill_date=date.today(), total_amount=Decimal("400.00"),
|
||||
)
|
||||
third_receipt = baker.make(
|
||||
Receipt, tenant=tenant, customer=customer,
|
||||
bill_no="RCT-API-003", bill_date=date.today(), amount=Decimal("400.00"),
|
||||
)
|
||||
response = auth_client.post(
|
||||
f"/api/v1/finance/receipts/{third_receipt.id}/allocate/",
|
||||
{"allocations": [{"receivable": mismatched_recv.id, "amount": "400.00"}]},
|
||||
format="json",
|
||||
)
|
||||
assert response.status_code == 400, response.content
|
||||
assert "客户" in response.json().get("detail", "")
|
||||
assert Allocation.objects.filter(receipt=third_receipt).count() == 0
|
||||
|
||||
|
||||
@pytest.mark.django_db
|
||||
def test_payment_allocation_api(auth_client, tenant, supplier, other_tenant):
|
||||
"""付款核销 REST action 校验供应商一致性并返回创建的核销明细。"""
|
||||
payable = fs.create_payable_from_purchase(
|
||||
tenant=tenant, supplier=supplier, total_amount=Decimal("250.00")
|
||||
)
|
||||
payment = baker.make(
|
||||
Payment, tenant=tenant, supplier=supplier,
|
||||
bill_no="PMT-API-001", bill_date=date.today(), amount=Decimal("250.00"),
|
||||
)
|
||||
|
||||
response = auth_client.post(
|
||||
f"/api/v1/finance/payments/{payment.id}/allocate/",
|
||||
{"allocations": [{"payable_id": payable.id, "amount": "250.00"}]},
|
||||
format="json",
|
||||
)
|
||||
assert response.status_code == 200, response.content
|
||||
assert response.json()["ok"] is True
|
||||
assert response.json()["payment"]["status"] == "posted"
|
||||
assert response.json()["allocations"][0]["payable"] == payable.id
|
||||
|
||||
payable.refresh_from_db()
|
||||
assert payable.status == "paid"
|
||||
assert Allocation.objects.filter(payment=payment, payable=payable).count() == 1
|
||||
|
||||
other_supplier = baker.make(Supplier, tenant=tenant, code="S-OTHER")
|
||||
foreign_payable = baker.make(
|
||||
Payable, tenant=tenant, supplier=other_supplier,
|
||||
bill_no="PY-OTHER-001", bill_date=date.today(), total_amount=Decimal("250.00"),
|
||||
)
|
||||
second_payment = baker.make(
|
||||
Payment, tenant=tenant, supplier=supplier,
|
||||
bill_no="PMT-API-002", bill_date=date.today(), amount=Decimal("250.00"),
|
||||
)
|
||||
response = auth_client.post(
|
||||
f"/api/v1/finance/payments/{second_payment.id}/allocate/",
|
||||
{"allocations": [{"payable": foreign_payable.id, "amount": "250.00"}]},
|
||||
format="json",
|
||||
)
|
||||
assert response.status_code == 400, response.content
|
||||
assert "供应商" in response.json().get("detail", "")
|
||||
assert Allocation.objects.filter(payment=second_payment).count() == 0
|
||||
|
||||
|
||||
@pytest.mark.django_db
|
||||
def test_finance_api_endpoints(auth_client, tenant, customer):
|
||||
# 1. 初始化科目接口
|
||||
resp = auth_client.post("/api/v1/finance/accounts/init-chart/")
|
||||
assert resp.status_code == 200, resp.content
|
||||
assert resp.json()["ok"] is True
|
||||
assert resp.json()["created_count"] == 22
|
||||
|
||||
# 2. 查询科目列表
|
||||
resp = auth_client.get("/api/v1/finance/accounts/?search=银行存款")
|
||||
assert resp.status_code == 200
|
||||
results = resp.json()["results"]
|
||||
assert len(results) == 1
|
||||
assert results[0]["code"] == "1002"
|
||||
|
||||
# 3. 创建凭证接口 (带有借贷分录)
|
||||
payload = {
|
||||
"voucher_date": "2026-09-08",
|
||||
"summary": "API手工凭证",
|
||||
"auto_post": False,
|
||||
"entries": [
|
||||
{"account_code": "1001", "debit": "600.00", "credit": "0", "summary": "现金收入"},
|
||||
{"account_code": "1122", "debit": "0", "credit": "600.00", "summary": "冲销应收", "customer_id": customer.id},
|
||||
],
|
||||
}
|
||||
resp = auth_client.post("/api/v1/finance/vouchers/", payload, format="json")
|
||||
assert resp.status_code == 201, resp.content
|
||||
v_data = resp.json()
|
||||
v_id = v_data["id"]
|
||||
assert v_data["bill_no"].startswith("V202609")
|
||||
assert v_data["status"] == "draft"
|
||||
|
||||
# 4. 凭证过账接口
|
||||
resp = auth_client.post(f"/api/v1/finance/vouchers/{v_id}/post/")
|
||||
assert resp.status_code == 200
|
||||
assert resp.json()["status"] == "posted"
|
||||
|
||||
# 5. 科目余额表报表接口
|
||||
resp = auth_client.get("/api/v1/finance/reports/trial-balance/?period=2026-09")
|
||||
assert resp.status_code == 200
|
||||
tb_data = resp.json()
|
||||
assert tb_data["is_balanced"] is True
|
||||
assert len(tb_data["rows"]) > 0
|
||||
|
||||
# 6. 资产负债表报表接口
|
||||
resp = auth_client.get("/api/v1/finance/reports/balance-sheet/?period=2026-09")
|
||||
assert resp.status_code == 200
|
||||
bs_data = resp.json()
|
||||
assert bs_data["balanced"] is True
|
||||
# 现金借方+600 与 应收借方-600 相互抵消，总资产变动为 0
|
||||
assert Decimal(str(bs_data["asset_total"])) == Decimal("0")
|
||||
assert len(bs_data["assets"]) == 2
|
||||
|
||||
# 7. 期间结账接口
|
||||
period = Period.objects.get(tenant=tenant, code="2026-09")
|
||||
resp = auth_client.post(f"/api/v1/finance/periods/{period.id}/close/")
|
||||
assert resp.status_code == 200
|
||||
assert resp.json()["status"] == "closed"
|
||||
|
||||
# 8. 期间反结账接口
|
||||
resp = auth_client.post(f"/api/v1/finance/periods/{period.id}/reopen/")
|
||||
assert resp.status_code == 200
|
||||
assert resp.json()["status"] == "open"
|
||||
Reference in New Issue
Block a user