227 lines
11 KiB
Python
227 lines
11 KiB
Python
"""Точные пары «Русского бисквита» на 30.09.2024 из ОСВ и ручного эталона.
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Решение владельца 08.10.2026: общий итог элиминации с книгой не сравниваем —
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аналитик снимает полную сумму каждой стороны, система использует минимум пары.
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С листом «01.10.2024» сверяются только точные встречные строки; расхождения по
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остальным строкам ожидаемы. Для правила № 6: 60.01 АО РБ ↔ 62.01
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Счастливочной — производство молочной булочки (строка 21), не аренда (строка 17).
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По займу 42 млн есть 66.03 АО РБ, но в фикстурах нет встречной ОСВ 58.03
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Счастливочной; её присутствие проверяется отдельно на модельной строке.
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"""
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import json
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import uuid
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from decimal import ROUND_HALF_UP, Decimal
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from pathlib import Path
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from types import SimpleNamespace
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import pytest
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from openpyxl import load_workbook
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from src.schemas.consolidations import IntercompanyMatrixCompanyOut
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from src.services import intercompany_matrix as matrix
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from src.services.intercompany_matrix import MatrixSelection, calculate_matrix
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pytestmark = pytest.mark.fixtures
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GOLDEN = Path("golden/expected_osv_parse")
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RB = uuid.UUID("11111111-1111-1111-1111-111111111111")
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BAKERY = uuid.UUID("22222222-2222-2222-2222-222222222222")
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def _source(fixtures_dir: Path, folder: str, account: str, number: int) -> dict:
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matches = [
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row
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for path in sorted((fixtures_dir / GOLDEN / folder / "2024-Q3").glob("*.json"))
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for document in json.loads(path.read_text("utf-8"))["documents"]
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if document["document_type"] == "OSV" and document["header"]["account_code_raw"] == account
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for row in document["rows"]
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if row["row_number"] == number and row["group_type"] == "COUNTERPARTY" and row["data_type"] == "BU"
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]
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assert len(matches) == 1, (folder, account, number)
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return matches[0]
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@pytest.mark.parametrize(
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("debit_root", "debit_row", "credit_root", "credit_row", "amount", "golden_cells"),
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[
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("62", 21, "60", 409, "106311116.46", ("F51",)),
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# F50 содержит 42 млн основного долга + 350 тыс. процентов; J29 — основной долг.
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("76", 20, "66", 28, "350000.00", ("F50", "J29")),
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],
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)
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def test_exact_pairs_against_russian_biscuit_golden( # noqa: PLR0913 - описание пары и ячеек эталона
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fixtures_dir: Path,
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*,
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debit_root: str,
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debit_row: int,
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credit_root: str,
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credit_row: int,
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amount: str,
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golden_cells: tuple[str, ...],
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) -> None:
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debit = _source(fixtures_dir, "schastl", debit_root, debit_row)
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credit = _source(fixtures_dir, "rb", credit_root, credit_row)
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if amount == "106311116.46":
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assert (debit["account_code_raw"], credit["account_code_raw"]) == ("62.01", "60.01") # правило № 6
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assert debit["counterparty_inn"] == "3528052718"
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assert "СЧАСТЛИВОЧНАЯ" in credit["counterparty_name"]
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debit_account, credit_account = uuid.uuid4(), uuid.uuid4()
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rows = [
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SimpleNamespace(
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legal_entity_id=owner,
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counterparty_id=counterparty,
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account_id=account_id,
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closing_debit=Decimal(source["closing_debit"] or "0"),
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closing_credit=Decimal(source["closing_credit"] or "0"),
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entry_ids=(uuid.uuid4(),),
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)
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for owner, counterparty, account_id, source in (
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(BAKERY, RB, debit_account, debit),
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(RB, BAKERY, credit_account, credit),
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)
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]
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result = calculate_matrix(
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rows,
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[
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IntercompanyMatrixCompanyOut(id=BAKERY, name="Пекарня Счастливочная"),
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IntercompanyMatrixCompanyOut(id=RB, name="Русский бисквит"),
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],
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MatrixSelection(frozenset({debit_account}), frozenset({credit_account}), "closing"),
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)
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cell = result.cells[0]
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assert cell.amount_a == cell.amount_b == Decimal(amount)
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assert cell.variance_amount == cell.variance_percent == Decimal(0)
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assert cell.one_sided is False and cell.exceeds_threshold is False
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with (fixtures_dir / "golden/Консолидация_Группа РБ.xlsx").open("rb") as source:
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workbook = load_workbook(source, read_only=True, data_only=True)
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try:
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sheet = workbook["01.10.2024"]
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expected = Decimal(str(sheet[golden_cells[0]].value))
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for address in golden_cells[1:]:
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expected -= Decimal(str(sheet[address].value))
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finally:
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workbook.close()
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# В книге тысячи рублей с округлением до целого; входные ОСВ содержат рубли и копейки.
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assert (cell.amount_a / 1000).quantize(Decimal("1"), rounding=ROUND_HALF_UP) == expected
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def test_loan_66_03_against_58_03_when_counterpart_exists(fixtures_dir: Path) -> None:
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"""42 млн на 66.03 РБ: без ОСВ 58.03 пара односторонняя, со встречной строкой — точная."""
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credit = _source(fixtures_dir, "rb", "66", 25)
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assert credit["account_code_raw"] == "66.03"
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amount = Decimal("42000000.00")
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assert Decimal(credit["closing_credit"]) == amount
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debit_account, credit_account = uuid.uuid4(), uuid.uuid4()
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credit_row = SimpleNamespace(
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legal_entity_id=RB,
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counterparty_id=BAKERY,
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account_id=credit_account,
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account_code="66.03",
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closing_debit=Decimal(0),
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closing_credit=amount,
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entry_ids=(uuid.uuid4(),),
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)
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companies = [
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IntercompanyMatrixCompanyOut(id=BAKERY, name="Пекарня Счастливочная"),
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IntercompanyMatrixCompanyOut(id=RB, name="Русский бисквит"),
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]
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selection = MatrixSelection(frozenset({debit_account}), frozenset({credit_account}), "closing") # правило № 4
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one_sided = calculate_matrix([credit_row], companies, selection).cells[0]
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assert one_sided.amount_a == 0
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assert one_sided.amount_b == amount
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assert one_sided.one_sided is True
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context = matrix.PairContext(SimpleNamespace(id=uuid.uuid4(), side_1="D", elimination_mode="min"), BAKERY, RB)
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unmatched = matrix._pack_preset_rows([credit_row], selection, context)
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assert unmatched.matched == []
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assert [item.reason for item in unmatched.unpaired] == ["NO_MATCH"]
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assert unmatched.totals.eliminated_amount == 0
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# В наборе нет ОСВ 58.03 Счастливочной; модельная строка проверяет встречную сторону правила № 4.
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debit_row = SimpleNamespace(
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legal_entity_id=BAKERY,
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counterparty_id=RB,
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account_id=debit_account,
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account_code="58.03",
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closing_debit=amount,
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closing_credit=Decimal(0),
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entry_ids=(uuid.uuid4(),),
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)
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paired = calculate_matrix([debit_row, credit_row], companies, selection).cells[0]
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assert paired.amount_a == paired.amount_b == amount
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assert paired.variance_amount == 0
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assert paired.one_sided is False
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packed = matrix._pack_preset_rows([debit_row, credit_row], selection, context)
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assert len(packed.matched) == 1
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assert packed.matched[0].amount_a == packed.matched[0].amount_b == amount
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assert packed.totals.eliminated_amount == amount
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def test_rule_6_bakery_and_russian_biscuit_packs_only_exact_production_row(fixtures_dir: Path) -> None:
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"""Четыре реальные дебетовые строки дают итог тройки; упаковка берёт лишь точную 62.01 ↔ 60.01."""
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source_rows = [
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_source(fixtures_dir, "schastl", root, number)
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for root, number in (("62", 21), ("62", 17), ("76", 20), ("76", 29))
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]
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credit_source = _source(fixtures_dir, "rb", "60", 409)
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assert [(row["account_code_raw"], Decimal(row["closing_debit"])) for row in source_rows] == [
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("62.01", Decimal("106311116.46")),
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("62.01", Decimal("1401330.00")),
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("76.06", Decimal("350000.00")),
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("76.АВ", Decimal("2366666.69")),
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]
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assert (credit_source["account_code_raw"], Decimal(credit_source["closing_credit"])) == (
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"60.01",
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Decimal("106311116.46"),
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)
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account_ids = {code: uuid.uuid4() for code in ("62.01", "76.06", "76.АВ", "60.01")}
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source_ids = [uuid.uuid4() for _ in source_rows]
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credit_id = uuid.uuid4()
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rows = [
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SimpleNamespace(
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legal_entity_id=BAKERY,
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counterparty_id=RB,
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account_id=account_ids[source["account_code_raw"]],
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account_code=source["account_code_raw"],
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closing_debit=Decimal(source["closing_debit"]),
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closing_credit=Decimal(source["closing_credit"] or "0"),
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entry_ids=(entry_id,),
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)
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for source, entry_id in zip(source_rows, source_ids, strict=True)
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]
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rows.append(
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SimpleNamespace(
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legal_entity_id=RB,
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counterparty_id=BAKERY,
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account_id=account_ids["60.01"],
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account_code="60.01",
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closing_debit=Decimal(credit_source["closing_debit"] or "0"),
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closing_credit=Decimal(credit_source["closing_credit"]),
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entry_ids=(credit_id,),
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)
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)
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selection = MatrixSelection(
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frozenset(account_ids[code] for code in ("62.01", "76.06", "76.АВ")),
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frozenset({account_ids["60.01"]}),
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"closing",
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)
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packed = matrix._pack_preset_rows(
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rows,
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selection,
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matrix.PairContext(SimpleNamespace(id=uuid.uuid4(), side_1="D", elimination_mode="min"), BAKERY, RB),
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)
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assert (packed.totals.amount_a, packed.totals.amount_b) == (
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Decimal("110429113.15"),
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Decimal("106311116.46"),
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)
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assert packed.totals.eliminated_amount == Decimal("106311116.46")
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assert packed.totals.deviation_percent is not None
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assert packed.totals.deviation_percent.quantize(Decimal("0.01")) == Decimal("3.87")
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assert packed.with_discrepancy == []
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assert len(packed.matched) == 1
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assert packed.matched[0].osv_entry_ids_a == [source_ids[0]]
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assert packed.matched[0].osv_entry_ids_b == [credit_id]
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assert packed.matched[0].amount_a == packed.matched[0].amount_b == Decimal("106311116.46")
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assert {item.row.entry_ids[0] for item in packed.unpaired} == set(source_ids[1:])
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assert {item.reason for item in packed.unpaired} == {"NO_MATCH"}
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