428 lines
14 KiB
Python
428 lines
14 KiB
Python
"""完整财务模型：
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第一部分：业务往来（应收、应付、收款、付款、核销明细）
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第二部分：总账系统（会计科目、会计期间、记账凭证、凭证分录）
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设计原则：
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- 新会计准则，借贷记账法
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- 业务与财务一体化：销售/采购/收付款过账时，自动或按需生成对应记账凭证
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- 辅助核算：支持客户、供应商等辅助维度
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- 凭证支持草稿、已过账、已作废状态机管理
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"""
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from decimal import Decimal
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from django.conf import settings
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from django.db import models
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from apps.core.base_models import TenantScopedModel
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# ============================================================
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# 第一部分：应收应付与核销（AR / AP）
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# ============================================================
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class Receivable(TenantScopedModel):
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"""应收单（销售/其他应收）。"""
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STATUS_CHOICES = [
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("open", "未收"),
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("partial", "部分已收"),
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("paid", "已结清"),
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("cancelled", "已取消"),
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]
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customer = models.ForeignKey(
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"partner.Customer",
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on_delete=models.PROTECT,
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related_name="receivables",
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)
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bill_no = models.CharField(max_length=64, help_text="应收单号（系统生成）")
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source_type = models.CharField(max_length=32, default="sale", help_text="来源：sale/manual/...")
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source_ref = models.CharField(max_length=64, blank=True, default="")
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bill_date = models.DateField()
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due_date = models.DateField(null=True, blank=True)
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total_amount = models.DecimalField(max_digits=18, decimal_places=4, default=0)
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paid_amount = models.DecimalField(max_digits=18, decimal_places=4, default=0)
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status = models.CharField(max_length=16, choices=STATUS_CHOICES, default="open")
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remark = models.TextField(blank=True, default="")
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class Meta:
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db_table = "finance_receivable"
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unique_together = [("tenant", "bill_no")]
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verbose_name_plural = "应收单"
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indexes = [
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models.Index(fields=["tenant", "customer", "status"]),
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models.Index(fields=["tenant", "bill_date"]),
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]
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ordering = ["-bill_date", "-id"]
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@property
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def balance(self) -> Decimal:
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return self.total_amount - self.paid_amount
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def __str__(self):
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return f"{self.bill_no} ({self.customer.name}) {self.total_amount}"
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class Payable(TenantScopedModel):
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"""应付单（采购/其他应付）。"""
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STATUS_CHOICES = [
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("open", "未付"),
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("partial", "部分已付"),
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("paid", "已结清"),
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("cancelled", "已取消"),
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]
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supplier = models.ForeignKey(
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"partner.Supplier",
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on_delete=models.PROTECT,
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related_name="payables",
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)
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bill_no = models.CharField(max_length=64)
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source_type = models.CharField(max_length=32, default="purchase")
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source_ref = models.CharField(max_length=64, blank=True, default="")
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bill_date = models.DateField()
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due_date = models.DateField(null=True, blank=True)
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total_amount = models.DecimalField(max_digits=18, decimal_places=4, default=0)
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paid_amount = models.DecimalField(max_digits=18, decimal_places=4, default=0)
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status = models.CharField(max_length=16, choices=STATUS_CHOICES, default="open")
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remark = models.TextField(blank=True, default="")
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class Meta:
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db_table = "finance_payable"
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unique_together = [("tenant", "bill_no")]
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verbose_name_plural = "应付单"
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indexes = [
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models.Index(fields=["tenant", "supplier", "status"]),
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models.Index(fields=["tenant", "bill_date"]),
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]
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ordering = ["-bill_date", "-id"]
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@property
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def balance(self) -> Decimal:
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return self.total_amount - self.paid_amount
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def __str__(self):
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return f"{self.bill_no} ({self.supplier.name}) {self.total_amount}"
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class Receipt(TenantScopedModel):
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"""收款单。"""
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STATUS_CHOICES = [
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("draft", "草稿"),
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("posted", "已过账"),
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("cancelled", "已取消"),
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]
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customer = models.ForeignKey(
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"partner.Customer",
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on_delete=models.PROTECT,
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related_name="receipts",
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)
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bill_no = models.CharField(max_length=64)
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bill_date = models.DateField()
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amount = models.DecimalField(max_digits=18, decimal_places=4)
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method = models.CharField(max_length=32, blank=True, default="", help_text="现金/银行/微信/支付宝")
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status = models.CharField(max_length=16, choices=STATUS_CHOICES, default="draft")
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remark = models.TextField(blank=True, default="")
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class Meta:
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db_table = "finance_receipt"
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unique_together = [("tenant", "bill_no")]
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verbose_name_plural = "收款单"
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ordering = ["-bill_date", "-id"]
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def __str__(self):
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return f"{self.bill_no} {self.customer.name} {self.amount}"
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class Payment(TenantScopedModel):
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"""付款单。"""
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STATUS_CHOICES = [
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("draft", "草稿"),
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("posted", "已过账"),
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("cancelled", "已取消"),
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]
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supplier = models.ForeignKey(
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"partner.Supplier",
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on_delete=models.PROTECT,
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related_name="payments",
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)
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bill_no = models.CharField(max_length=64)
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bill_date = models.DateField()
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amount = models.DecimalField(max_digits=18, decimal_places=4)
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method = models.CharField(max_length=32, blank=True, default="")
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status = models.CharField(max_length=16, choices=STATUS_CHOICES, default="draft")
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remark = models.TextField(blank=True, default="")
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class Meta:
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db_table = "finance_payment"
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unique_together = [("tenant", "bill_no")]
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verbose_name_plural = "付款单"
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ordering = ["-bill_date", "-id"]
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def __str__(self):
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return f"{self.bill_no} {self.supplier.name} {self.amount}"
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class Allocation(TenantScopedModel):
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"""核销明细。"""
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KIND_CHOICES = [
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("receipt", "收款核销"),
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("payment", "付款核销"),
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]
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receivable = models.ForeignKey(
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Receivable,
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null=True,
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blank=True,
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on_delete=models.CASCADE,
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related_name="allocations",
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)
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payable = models.ForeignKey(
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Payable,
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null=True,
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blank=True,
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on_delete=models.CASCADE,
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related_name="allocations",
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)
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receipt = models.ForeignKey(
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Receipt,
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null=True,
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blank=True,
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on_delete=models.CASCADE,
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related_name="allocations",
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)
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payment = models.ForeignKey(
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Payment,
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null=True,
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blank=True,
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on_delete=models.CASCADE,
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related_name="allocations",
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)
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kind = models.CharField(max_length=16, choices=KIND_CHOICES)
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amount = models.DecimalField(max_digits=18, decimal_places=4)
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class Meta:
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db_table = "finance_allocation"
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verbose_name_plural = "核销明细"
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indexes = [
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models.Index(fields=["tenant", "receivable"]),
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models.Index(fields=["tenant", "payable"]),
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]
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# ============================================================
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# 第二部分：总账系统（科目、期间、凭证、分录）
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# ============================================================
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class Account(TenantScopedModel):
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"""会计科目。
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类别（5 大类）：
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- asset 资产
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- liability 负债
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- equity 所有者权益
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- revenue 收入
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- expense 费用
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余额方向：
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- debit 借方余额（资产/费用）
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- credit 贷方余额（负债/权益/收入）
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"""
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CATEGORY_CHOICES = [
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("asset", "资产"),
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("liability", "负债"),
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("equity", "所有者权益"),
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("revenue", "收入"),
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("expense", "费用"),
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]
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BALANCE_TYPE_CHOICES = [
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("debit", "借方余额"),
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("credit", "贷方余额"),
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]
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code = models.CharField(max_length=32, help_text="科目编号（GB/T 标准 4-2-2）")
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name = models.CharField(max_length=64)
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category = models.CharField(max_length=16, choices=CATEGORY_CHOICES)
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balance_type = models.CharField(max_length=8, choices=BALANCE_TYPE_CHOICES)
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parent = models.ForeignKey(
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"self",
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null=True,
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blank=True,
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on_delete=models.SET_NULL,
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related_name="children",
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)
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is_active = models.BooleanField(default=True)
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is_system = models.BooleanField(default=False, help_text="系统预置科目（不可删）")
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aux_customer = models.BooleanField(default=False, help_text="是否需要客户辅助核算")
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aux_supplier = models.BooleanField(default=False, help_text="是否需要供应商辅助核算")
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remark = models.CharField(max_length=255, blank=True, default="")
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class Meta:
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db_table = "finance_account"
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unique_together = [("tenant", "code")]
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verbose_name_plural = "会计科目"
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ordering = ["code"]
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def __str__(self):
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return f"{self.code} {self.name}"
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class Period(TenantScopedModel):
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"""会计期间（月度）。"""
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STATUS_CHOICES = [
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("open", "未结"),
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("closed", "已结账"),
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]
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# YYYY-MM
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code = models.CharField(max_length=16, help_text="期间代码，如 2026-09")
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start_date = models.DateField()
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end_date = models.DateField()
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status = models.CharField(max_length=16, choices=STATUS_CHOICES, default="open")
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closed_at = models.DateTimeField(null=True, blank=True)
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closed_by = models.ForeignKey(
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settings.AUTH_USER_MODEL,
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null=True,
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blank=True,
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on_delete=models.SET_NULL,
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related_name="+",
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)
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class Meta:
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db_table = "finance_period"
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unique_together = [("tenant", "code")]
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verbose_name_plural = "会计期间"
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ordering = ["-code"]
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def __str__(self):
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return f"{self.code} ({self.get_status_display()})"
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class Voucher(TenantScopedModel):
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"""记账凭证。"""
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STATUS_CHOICES = [
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("draft", "草稿"),
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("posted", "已过账"),
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("cancelled", "已作废"),
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]
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SOURCE_CHOICES = [
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("manual", "手工"),
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("sale", "销售单"),
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("sale_cost", "销售成本"),
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("purchase", "采购单"),
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("receipt", "收款"),
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("payment", "付款"),
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("inventory_adjust", "库存调整"),
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("period_close", "期末结转"),
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]
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bill_no = models.CharField(max_length=64, help_text="凭证号 V{YYYYMM}{seq:04d}")
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period = models.ForeignKey(
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Period,
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on_delete=models.PROTECT,
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related_name="vouchers",
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)
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source_type = models.CharField(max_length=24, choices=SOURCE_CHOICES, default="manual")
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source_ref = models.CharField(max_length=64, blank=True, default="")
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voucher_date = models.DateField()
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total_debit = models.DecimalField(max_digits=18, decimal_places=4, default=0)
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total_credit = models.DecimalField(max_digits=18, decimal_places=4, default=0)
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status = models.CharField(max_length=16, choices=STATUS_CHOICES, default="draft")
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summary = models.CharField(max_length=255, blank=True, default="", help_text="摘要")
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posted_at = models.DateTimeField(null=True, blank=True)
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posted_by = models.ForeignKey(
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settings.AUTH_USER_MODEL,
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null=True,
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blank=True,
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on_delete=models.SET_NULL,
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related_name="+",
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)
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class Meta:
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db_table = "finance_voucher"
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unique_together = [("tenant", "bill_no")]
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verbose_name_plural = "记账凭证"
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indexes = [
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models.Index(fields=["tenant", "period", "-voucher_date"]),
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models.Index(fields=["tenant", "source_type", "source_ref"]),
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]
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ordering = ["-voucher_date", "-id"]
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def __str__(self):
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return f"{self.bill_no} ({self.voucher_date}) 借/贷:{self.total_debit}/{self.total_credit} [{self.status}]"
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class VoucherEntry(TenantScopedModel):
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"""凭证分录（一条 = 一借或一贷）。"""
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voucher = models.ForeignKey(
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Voucher,
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on_delete=models.CASCADE,
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related_name="entries",
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)
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account = models.ForeignKey(
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Account,
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on_delete=models.PROTECT,
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related_name="voucher_entries",
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)
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# 辅助核算
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customer = models.ForeignKey(
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"partner.Customer",
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null=True,
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blank=True,
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on_delete=models.PROTECT,
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related_name="voucher_entries",
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)
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supplier = models.ForeignKey(
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"partner.Supplier",
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null=True,
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blank=True,
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on_delete=models.PROTECT,
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related_name="voucher_entries",
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)
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summary = models.CharField(max_length=255, blank=True, default="")
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debit = models.DecimalField(max_digits=18, decimal_places=4, default=0, help_text="借方")
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credit = models.DecimalField(max_digits=18, decimal_places=4, default=0, help_text="贷方")
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class Meta:
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db_table = "finance_voucher_entry"
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verbose_name_plural = "凭证分录"
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ordering = ["id"]
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def __str__(self):
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return f"{self.voucher.bill_no} #{self.id} {self.account.code} 借:{self.debit} 贷:{self.credit}"
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class StatementShare(TenantScopedModel):
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"""对账单公开分享链接（token 化匿名访问）。"""
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customer = models.ForeignKey(
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"partner.Customer", on_delete=models.CASCADE, related_name="statement_shares"
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)
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token = models.UUIDField(unique=True, db_index=True)
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date_from = models.DateField()
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date_to = models.DateField()
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expires_at = models.DateTimeField(null=True, blank=True)
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revoked = models.BooleanField(default=False)
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class Meta:
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db_table = "finance_statement_share"
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verbose_name_plural = "对账单分享"
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ordering = ["-created_at"]
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def __str__(self):
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return f"share:{self.token} {self.customer.code} {self.date_from}~{self.date_to}"
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