342 lines
14 KiB
Python
342 lines
14 KiB
Python
"""Реальные вложения 58.01 в API с настоящей БД и стандартными правами."""
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import datetime as dt
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from decimal import Decimal
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from pathlib import Path
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from uuid import uuid4
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import pytest
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from sqlalchemy import delete, func, select
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from src.models.accounting import ChartOfAccount
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from src.models.consolidation import Consolidation, ConsolidationDocument
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from src.models.enums import (
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ConsolidationStatus,
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DocumentStatus,
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DocumentType,
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OsvDataType,
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PeriodQuarter,
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StatementType,
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)
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from src.models.files import Document, StoredFile
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from src.models.kfo import Goodwill
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from src.models.osv import OsvEntry
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from src.models.statements import (
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FinancialStatementColumn,
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FinancialStatementLine,
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FinancialStatementMeta,
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FinancialStatementValue,
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)
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from src.repositories import consolidations as consolidation_repo
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from tests.factories import make_confirmed_osv
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from tests.fixtures_helpers import GOLDEN_STATEMENTS, golden_result_v1, map_golden_snapshot
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from tests.test_api_consolidated_osv import FOREIGN, KA_RF, _world
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from tests.test_goodwill_golden import investment_rows
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HTTP_OK, HTTP_NOT_FOUND, HTTP_CONFLICT, HTTP_FORBIDDEN = 200, 404, 409, 403
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HTTP_CREATED = 201
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pytestmark = [pytest.mark.integration, pytest.mark.fixtures]
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async def goodwill_world(session, fixtures_dir: Path):
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w = await _world(session)
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raw = investment_rows(fixtures_dir)[0]
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account = (await session.scalars(select(ChartOfAccount).where(ChartOfAccount.code == "58.01"))).one()
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doc = await make_confirmed_osv(
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session,
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entity=w.a,
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account="58.01",
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year=2024,
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quarter=PeriodQuarter.Q3,
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is_cumulative=True,
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rows=[
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dict(
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name=raw["counterparty_name"],
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counterparty_id=w.b.id,
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account_id=account.id,
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closing_debit=Decimal(raw["closing_debit"]),
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)
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],
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)
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session.add(ConsolidationDocument(consolidation_version_id=w.version.id, document_id=doc.id))
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balance = await make_confirmed_osv(
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session, entity=w.b, account="80", year=2024, quarter=PeriodQuarter.Q3, is_cumulative=True, rows=[]
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)
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balance.document_type = DocumentType.BALANCE
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balance.osv_account_code = None
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balance.status = DocumentStatus.CONFIRMED
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meta = FinancialStatementMeta(
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document_id=balance.id,
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recognition_job_id=(await session.get(StoredFile, balance.stored_file_id)).current_recognition_job_id,
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statement_type=StatementType.balance,
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units="тыс. руб.",
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)
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session.add(meta)
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await session.flush()
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column = FinancialStatementColumn(
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meta_id=meta.id, column_index=0, period_date=dt.date(2024, 9, 30), is_current=True
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)
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line = FinancialStatementLine(meta_id=meta.id, line_code="1310", row_index=0)
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session.add_all([column, line])
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await session.flush()
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session.add(FinancialStatementValue(line_id=line.id, column_id=column.id, amount=Decimal("100000")))
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session.add(ConsolidationDocument(consolidation_version_id=w.version.id, document_id=balance.id))
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await session.flush()
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return w
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async def test_table_no_write_and_visibility(db_session, auth_client, fixtures_dir):
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w = await goodwill_world(db_session, fixtures_dir)
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client = await auth_client(KA_RF)
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base = f"/consolidations/versions/{w.version.id}"
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response = await client.get(base + "/goodwill")
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assert response.status_code == HTTP_OK, response.text
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row = response.json()["rows"][0]
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assert row["financial_investment_amount"] == "269997300.00"
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assert row["charter_capital_amount"] == "100000000.00"
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assert row["goodwill_amount"] is None
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assert row["has_investments"] is True
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assert (await db_session.scalar(select(func.count()).select_from(Goodwill))) == 0
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foreign = await auth_client(FOREIGN)
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assert (await foreign.get(base + "/goodwill")).status_code == HTTP_NOT_FOUND
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async def test_empty_and_readonly(db_session, auth_client, fixtures_dir):
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w = await _world(db_session)
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client = await auth_client(KA_RF)
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base = f"/consolidations/versions/{w.version.id}"
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table = (await client.get(base + "/goodwill")).json()
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assert table["rows"] == [] and table["totals"]["financial_investment_amount"] == "0.00"
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w.version.status = ConsolidationStatus.VERIFIED
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await db_session.flush()
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table = (await client.get(base + "/goodwill")).json()
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assert table["editable"] is False
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response = await client.put(base + "/goodwill-settings", json={"goodwill_enabled": True})
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assert response.status_code == HTTP_CONFLICT and response.json()["detail"]["code"] == "VERSION_NOT_EDITABLE"
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async def test_capital_missing_duplicate_and_zero(db_session, auth_client, fixtures_dir):
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w = await goodwill_world(db_session, fixtures_dir)
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client = await auth_client(KA_RF)
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base = f"/consolidations/versions/{w.version.id}"
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meta = (await db_session.scalars(select(FinancialStatementMeta))).one()
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column = (await db_session.scalars(select(FinancialStatementColumn))).one()
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# Дубликаты 1310 суммируются штатным агрегатом формы.
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line = FinancialStatementLine(meta_id=meta.id, line_code="1310", row_index=1)
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db_session.add(line)
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await db_session.flush()
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value = FinancialStatementValue(line_id=line.id, column_id=column.id, amount=Decimal("1"))
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db_session.add(value)
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await db_session.flush()
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row = (await client.get(base + "/goodwill")).json()["rows"][0]
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assert row["charter_capital_amount"] == "100001000.00"
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column.period_date = dt.date(2023, 9, 30)
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await db_session.flush()
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row = (await client.get(base + "/goodwill")).json()["rows"][0]
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assert row["charter_capital_amount"] is None
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assert row["warnings"][0]["code"] == "CAPITAL_SOURCE_MISSING"
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column.period_date = dt.date(2024, 9, 30)
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for val in (await db_session.scalars(select(FinancialStatementValue))).all():
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val.amount = 0
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await db_session.flush()
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assert (await client.get(base + "/goodwill")).json()["rows"][0]["charter_capital_amount"] == "0.00"
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async def test_investments_do_not_apply_custom_document_or_account_priority(db_session, auth_client, fixtures_dir):
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w = await goodwill_world(db_session, fixtures_dir)
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client = await auth_client(KA_RF)
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amount = Decimal(investment_rows(fixtures_dir)[0]["closing_debit"])
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account = (await db_session.scalars(select(ChartOfAccount).where(ChartOfAccount.code == "58.01"))).one()
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broad = await make_confirmed_osv(
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db_session,
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entity=w.a,
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account="58",
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year=2024,
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quarter=PeriodQuarter.Q3,
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is_cumulative=True,
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rows=[
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dict(
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name="СЕМИКАРАКОРСКИЙ ЭЛЕВАТОР ООО", counterparty_id=w.b.id, account_id=account.id, closing_debit=amount
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)
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],
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)
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db_session.add(ConsolidationDocument(consolidation_version_id=w.version.id, document_id=broad.id))
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await db_session.flush()
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base = f"/consolidations/versions/{w.version.id}"
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assert (await client.get(base + "/goodwill")).json()["totals"]["financial_investment_amount"] == "539994600.00"
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child = ChartOfAccount(
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code="58.01.99", name="Тестовая детализация", parent_id=account.id, row_type=account.row_type, kind=account.kind
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)
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db_session.add(child)
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await db_session.flush()
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detail = await make_confirmed_osv(
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db_session,
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entity=w.a,
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account="58.01.99",
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year=2024,
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quarter=PeriodQuarter.Q3,
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is_cumulative=True,
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rows=[
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dict(name="СЕМИКАРАКОРСКИЙ ЭЛЕВАТОР ООО", counterparty_id=w.b.id, account_id=child.id, closing_debit=amount)
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],
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)
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db_session.add(ConsolidationDocument(consolidation_version_id=w.version.id, document_id=detail.id))
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await db_session.flush()
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assert (await client.get(base + "/goodwill")).json()["totals"]["financial_investment_amount"] == "809991900.00"
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async def test_view_and_edit_permissions(auth_client):
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client = await auth_client("admin@armka.local")
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base = f"/consolidations/versions/{uuid4()}"
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for path in ("/goodwill", "/goodwill/export"):
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assert (await client.get(base + path)).status_code == HTTP_FORBIDDEN
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response = await client.put(base + "/goodwill-settings", json={"goodwill_enabled": True})
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assert response.status_code == HTTP_FORBIDDEN
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async def test_real_balance_and_ambiguous_forms(db_session, auth_client, fixtures_dir):
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w = await goodwill_world(db_session, fixtures_dir)
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consolidation = await db_session.get(Consolidation, w.version.consolidation_id)
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consolidation.year = 2025
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# Реальный ББ НПЗ, строки и суммы не меняются.
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path = next((fixtures_dir / GOLDEN_STATEMENTS / "npz/2025-Q3").glob("*.json"))
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documents = await map_golden_snapshot(
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db_session, entity=w.b, path=path, uploaded_by=None, result_builder=golden_result_v1
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)
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previous = (
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await db_session.scalars(
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select(Document)
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.join(ConsolidationDocument)
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.where(
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ConsolidationDocument.consolidation_version_id == w.version.id,
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Document.document_type == DocumentType.BALANCE,
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)
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)
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).one()
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await db_session.execute(
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delete(ConsolidationDocument).where(
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ConsolidationDocument.consolidation_version_id == w.version.id,
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ConsolidationDocument.document_id == previous.id,
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)
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)
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for doc in documents:
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if doc.document_type == DocumentType.BALANCE:
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doc.status = DocumentStatus.CONFIRMED
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db_session.add(ConsolidationDocument(consolidation_version_id=w.version.id, document_id=doc.id))
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for doc in (
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await db_session.scalars(
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select(Document)
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.join(ConsolidationDocument)
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.where(
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ConsolidationDocument.consolidation_version_id == w.version.id,
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Document.document_type == DocumentType.OSV,
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)
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)
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).all():
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doc.period_year = 2025
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await db_session.flush()
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client = await auth_client(KA_RF)
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base = f"/consolidations/versions/{w.version.id}/goodwill"
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row = (await client.get(base)).json()["rows"][0]
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assert row["charter_capital_amount"] == "100000.00"
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db_session.add(ConsolidationDocument(consolidation_version_id=w.version.id, document_id=previous.id))
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await db_session.flush()
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row = (await client.get(base)).json()["rows"][0]
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assert row["charter_capital_amount"] is None
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assert row["warnings"][0]["code"] == "CAPITAL_SOURCE_AMBIGUOUS"
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async def test_quarterly_bu_and_sum_are_preserved(db_session, auth_client, fixtures_dir):
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w = await goodwill_world(db_session, fixtures_dir)
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# Заменяем нарастающий 58.01 тремя квартальными источниками с двумя видами учёта.
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await db_session.execute(
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delete(ConsolidationDocument).where(
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ConsolidationDocument.consolidation_version_id == w.version.id,
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ConsolidationDocument.document_id.in_(select(Document.id).where(Document.osv_account_code == "58.01")),
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)
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)
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account = (await db_session.scalars(select(ChartOfAccount).where(ChartOfAccount.code == "58.01"))).one()
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raw = investment_rows(fixtures_dir)[0]
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for quarter in (PeriodQuarter.Q1, PeriodQuarter.Q2, PeriodQuarter.Q3):
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doc = await make_confirmed_osv(
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db_session,
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entity=w.a,
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account="58.01",
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year=2024,
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quarter=quarter,
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is_cumulative=False,
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rows=[
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dict(
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name=raw["counterparty_name"],
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counterparty_id=w.b.id,
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account_id=account.id,
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closing_debit=Decimal(raw["closing_debit"]),
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data_type=kind,
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)
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for kind in (OsvDataType.BU, OsvDataType.SUM)
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],
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)
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db_session.add(ConsolidationDocument(consolidation_version_id=w.version.id, document_id=doc.id))
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await db_session.flush()
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client = await auth_client(KA_RF)
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table = (await client.get(f"/consolidations/versions/{w.version.id}/goodwill")).json()
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assert table["totals"]["financial_investment_amount"] == "539994600.00"
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async def test_table_loads_osv_rows_once(db_session, auth_client, fixtures_dir, monkeypatch):
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world = await goodwill_world(db_session, fixtures_dir)
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original = consolidation_repo.load_osv_rows
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calls = 0
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async def counted(*args, **kwargs):
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nonlocal calls
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calls += 1
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return await original(*args, **kwargs)
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monkeypatch.setattr(consolidation_repo, "load_osv_rows", counted)
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client = await auth_client(KA_RF)
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response = await client.get(f"/consolidations/versions/{world.version.id}/goodwill")
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assert response.status_code == HTTP_OK, response.text
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assert response.json()["rows"][0]["financial_investment_amount"] == "269997300.00"
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assert calls == 1
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async def test_null_closing_debit_does_not_block_pair_calculation(db_session, auth_client, fixtures_dir):
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world = await goodwill_world(db_session, fixtures_dir)
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entry = (
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await db_session.scalars(
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select(OsvEntry).where(OsvEntry.owner_legal_entity_id == world.a.id, OsvEntry.account_code == "58.01")
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)
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).one()
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db_session.add(
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OsvEntry(
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document_id=entry.document_id,
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recognition_job_id=entry.recognition_job_id,
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owner_legal_entity_id=entry.owner_legal_entity_id,
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row_number=entry.row_number + 1,
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account_id=entry.account_id,
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account_code=entry.account_code,
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account_root=entry.account_root,
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group_type=entry.group_type,
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data_type=entry.data_type,
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counterparty_id=entry.counterparty_id,
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counterparty_name=entry.counterparty_name,
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closing_debit=None,
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)
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)
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await db_session.flush()
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client = await auth_client(KA_RF)
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base = f"/consolidations/versions/{world.version.id}"
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assert (await client.post(base + "/lock")).status_code == HTTP_CREATED
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response = await client.put(
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base + f"/goodwill/{world.a.id}/{world.b.id}",
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json=dict(ownership_share="100", include_in_kfo=True, comment="Подтверждено"),
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)
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assert response.status_code == HTTP_OK, response.text
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row = response.json()
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assert row["financial_investment_amount"] == "269997300.00"
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assert row["participation_amount"] == "100000000.00"
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assert row["goodwill_amount"] == "169997300.00"
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assert row["warnings"] == []
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