api/src/services/intercompany_matrix.py

@@ -90,6 +90,10 @@ class MatrixSelection:
     company_1_account_ids: frozenset[uuid.UUID]
     company_2_account_ids: frozenset[uuid.UUID]
     measure: Measure
+    debit_rule_codes: tuple[str, ...] = ()
+    credit_rule_codes: tuple[str, ...] = ()
+    debit_excluded_codes: tuple[str, ...] = ()
+    credit_excluded_codes: tuple[str, ...] = ()
 
 
 @dataclass(frozen=True)
@@ -129,6 +133,9 @@ class MatrixExportInfo(VersionExportInfo):
     rule_statement_type: StatementType | None = None
     article_1_line: str | None = None
     article_2_line: str | None = None
+    rule_side_1: str | None = None
+    debit_excluded_codes: tuple[str, ...] = ()
+    credit_excluded_codes: tuple[str, ...] = ()
 
     @property
     def preset_details(self) -> tuple[StatementType, int, int, str, str]:
@@ -704,8 +711,8 @@ class IntercompanyMatrixService:
         group_name = await self._group_name(result.consolidation)
         by_id = {account.id: account.code for account in result.accounts}
         if mode == "PRESET":
-            debit_codes = tuple(sorted(by_id[account_id] for account_id in result.selection.company_1_account_ids))
-            credit_codes = tuple(sorted(by_id[account_id] for account_id in result.selection.company_2_account_ids))
+            debit_codes = result.selection.debit_rule_codes
+            credit_codes = result.selection.credit_rule_codes
         else:
             debit_codes = tuple(by_id[account_id] for account_id in debit_account_ids)
             credit_codes = tuple(by_id[account_id] for account_id in credit_account_ids)
@@ -724,6 +731,9 @@ class IntercompanyMatrixService:
             rule_statement_type=result.rule.statement_type if result.rule is not None else None,
             article_1_line=result.rule.article_1_line if result.rule is not None else None,
             article_2_line=result.rule.article_2_line if result.rule is not None else None,
+            rule_side_1=result.rule.side_1 if result.rule is not None else None,
+            debit_excluded_codes=result.selection.debit_excluded_codes,
+            credit_excluded_codes=result.selection.credit_excluded_codes,
         )
         return result.matrix, info
 
@@ -764,7 +774,16 @@ class IntercompanyMatrixService:
         credit = _select_accounts(credit_ids, credit_excluded, "K", by_id, children)
         measure: Measure = "closing" if rule.measure == "closing" else "turnover"
 
-        return MatrixSelection(debit, credit, measure), rule
+        def codes(ids: Sequence[uuid.UUID]) -> tuple[str, ...]:
+            return tuple(sorted(by_id[account_id].code for account_id in ids))
+
+        return MatrixSelection(
+            debit, credit, measure,
+            debit_rule_codes=codes(debit_ids),
+            credit_rule_codes=codes(credit_ids),
+            debit_excluded_codes=codes(debit_excluded),
+            credit_excluded_codes=codes(credit_excluded),
+        ), rule
 
     async def _build_accounts(
         self,

api/src/services/intercompany_matrix_export.py

@@ -57,17 +57,21 @@ def _write_context(sheet: Worksheet, info: MatrixExportInfo) -> int:
     extra = [
         ("Режим", mode_name),
         ("Счета дебета", ", ".join(info.debit_account_codes) if info.mode != "ALL" else all_accounts),
-        ("Счета кредита", ", ".join(info.credit_account_codes) if info.mode != "ALL" else all_accounts),
-        ("Показатель", "Сальдо" if info.measure == "closing" else "Оборот"),
     ]
+    if info.mode == "PRESET" and info.debit_excluded_codes:
+        extra.append(("кроме", ", ".join(info.debit_excluded_codes)))
+    extra.append(("Счета кредита", ", ".join(info.credit_account_codes) if info.mode != "ALL" else all_accounts))
+    if info.mode == "PRESET" and info.credit_excluded_codes:
+        extra.append(("кроме", ", ".join(info.credit_excluded_codes)))
+    extra.append(("Показатель", "Сальдо" if info.measure == "closing" else "Оборот"))
     if info.mode == "PRESET":
         statement_type, rule_no, rule_version_no, article_1_line, article_2_line = info.preset_details
         rule_type = "ББ" if statement_type.value == "balance" else "ОФР"
         extra.extend(
             (
                 ("Правило", f"{rule_type} № {rule_no}"),
-                ("Статья А", article_1_line),
-                ("Статья Б", article_2_line),
+                ("Статья А", article_1_line if info.rule_side_1 != "K" else article_2_line),
+                ("Статья Б", article_2_line if info.rule_side_1 != "K" else article_1_line),
                 ("Версия правил", f"v{rule_version_no}"),
             )
         )

api/tests/test_intercompany_matrix.py

@@ -168,7 +168,10 @@ async def test_preset_applies_exclusions_to_its_own_side_and_rule_measure(monkey
     _, info = await service.build_export(uuid.uuid4(), mode="PRESET", rule_id=uuid.uuid4())
     assert info.mode == "PRESET"
     assert info.debit_account_codes == ("76",)
-    assert info.credit_account_codes == ("76", "76.01")
+    assert info.credit_account_codes == ("76",)
+    assert info.debit_excluded_codes == ("76.01",)
+    assert info.credit_excluded_codes == ()
+    assert info.rule_side_1 == "D"
     assert info.measure == "turnover"
     assert info.rule_no == rule.rule_no
     assert info.rule_version_no == rule.version_no
@@ -181,6 +184,10 @@ async def test_preset_credit_first_uses_second_side_for_debit(monkeypatch: pytes
     credit_child = _account(AccountKind.P, credit_parent.id)
     debit_parent = _account(AccountKind.A)
     debit_child = _account(AccountKind.A, debit_parent.id)
+    credit_parent.code = "76"
+    credit_child.code = "76.07.1"
+    debit_parent.code = "62"
+    debit_child.code = "62.01"
     accounts = [credit_parent, credit_child, debit_parent, debit_child]
     by_id, children = matrix._make_account_tree(accounts)
     rule = SimpleNamespace(
@@ -208,6 +215,9 @@ async def test_preset_credit_first_uses_second_side_for_debit(monkeypatch: pytes
     assert selection.company_1_account_ids == {debit_parent.id, debit_child.id}
     assert selection.company_2_account_ids == {credit_parent.id}
     assert selection.measure == "turnover"
+    assert selection.debit_rule_codes == ("62",)
+    assert selection.credit_rule_codes == ("76",)
+    assert selection.credit_excluded_codes == ("76.07.1",)
 
 
 async def test_preset_rejects_income_rule_before_selecting_accounts(monkeypatch: pytest.MonkeyPatch) -> None:

api/tests/test_intercompany_matrix_export.py

@@ -1,5 +1,6 @@
 """XLSX-выгрузка шахматки из готового результата расчёта."""
 
+from dataclasses import replace
 from io import BytesIO
 from types import SimpleNamespace
 from unittest.mock import AsyncMock
@@ -52,9 +53,35 @@ def _info(*, mode: str = "MANUAL", rule_id: UUID | None = None) -> MatrixExportI
         rule_statement_type=StatementType.balance if mode == "PRESET" else None,
         article_1_line="1230" if mode == "PRESET" else None,
         article_2_line="1520" if mode == "PRESET" else None,
+        rule_side_1="D" if mode == "PRESET" else None,
     )
 
 
+def test_preset_header_shows_rule_codes_exclusions_and_credit_first_articles() -> None:
+    matrix = IntercompanyMatrixOut(companies=[], cells=[])
+    info = replace(
+        _info(mode="PRESET"),
+        debit_account_codes=("60.02", "76"),
+        credit_account_codes=("60.01", "76"),
+        debit_excluded_codes=("76.07.5", "76.07.9"),
+        credit_excluded_codes=("76.07.1",),
+        rule_side_1="K",
+    )
+
+    sheet = load_workbook(BytesIO(build_matrix_workbook(matrix, info))).active
+    assert [(sheet.cell(row, 1).value, sheet.cell(row, 2).value) for row in range(7, 16)] == [
+        ("Счета дебета", "60.02, 76"),
+        ("кроме", "76.07.5, 76.07.9"),
+        ("Счета кредита", "60.01, 76"),
+        ("кроме", "76.07.1"),
+        ("Показатель", "Оборот"),
+        ("Правило", "ББ № 6"),
+        ("Статья А", "1520"),
+        ("Статья Б", "1230"),
+        ("Версия правил", "v3"),
+    ]
+
+
 def test_matrix_export_has_three_rows_per_debit_company_and_highlights_threshold() -> None:
     company_a = UUID("11111111-1111-1111-1111-111111111111")
     company_b = UUID("22222222-2222-2222-2222-222222222222")

openspec/specs/consolidated-osv/spec.md

@@ -280,8 +280,8 @@ SHALL считать исходные строки ОСВ пары с `account_i
 ### Requirement: XLSX шахматки пресета
 `GET …/intercompany-matrix/preset/{rule_id}/export` SHALL возвращать XLSX с теми же строками, что JSON-расчёт
 пресета. Имя файла SHALL иметь вид `intercompany-matrix_<ГК>_<год>-<квартал>_v<n>_rule-balance-<rule_no>.xlsx`. Шапка SHALL
-содержать режим «Пресет», коды счетов дебета и кредита (раскрытые по иерархии, с учётом исключений правила), номер
-правила, статьи А и Б (`article_1_line` / `article_2_line`), фактическую версию правил и строку «Показатель» со значением «Сальдо» для `closing` или «Оборот» для `turnover`. Строка «Показатель» SHALL присутствовать и в выгрузках ALL и MANUAL (значение
+содержать режим «Пресет», исходные коды счетов дебета и кредита из правила и отдельную строку «кроме» для исключений каждой стороны, если они есть, номер
+правила, статьи А и Б по дебетовой и кредитовой сторонам соответственно (`article_1_line` / `article_2_line` при `side_1 = D`, наоборот при `side_1 = K`), фактическую версию правил и строку «Показатель» со значением «Сальдо» для `closing` или «Оборот» для `turnover`. Строка «Показатель» SHALL присутствовать и в выгрузках ALL и MANUAL (значение
 «Сальдо»).
 
 #### Scenario: Выгрузка по оборотам