package cn.iocoder.yudao.module.finance.service.ledger;
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import cn.iocoder.yudao.module.finance.controller.admin.ledger.vo.FinLedgerReqVO;
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import cn.iocoder.yudao.module.finance.controller.admin.ledger.vo.FinLedgerRespVO;
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import cn.iocoder.yudao.module.finance.dal.dataobject.ledger.FinLedgerEntryDO;
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import cn.iocoder.yudao.module.finance.dal.dataobject.subject.FinAccountSubjectDO;
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import cn.iocoder.yudao.module.finance.dal.mysql.ledger.FinLedgerMapper;
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import cn.iocoder.yudao.module.finance.enums.FinBalanceDirectionEnum;
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import cn.iocoder.yudao.module.finance.enums.FinLedgerRowTypeEnum;
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import cn.iocoder.yudao.module.finance.enums.FinVoucherStatusEnum;
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import cn.iocoder.yudao.module.finance.service.subject.FinAccountSubjectService;
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import jakarta.annotation.Resource;
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import org.springframework.stereotype.Service;
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import org.springframework.validation.annotation.Validated;
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import java.math.BigDecimal;
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import java.time.LocalDate;
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import java.time.YearMonth;
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import java.util.ArrayDeque;
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import java.util.ArrayList;
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import java.util.Deque;
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import java.util.HashSet;
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import java.util.List;
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import java.util.Map;
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import java.util.Set;
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import java.util.stream.Collectors;
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import static cn.iocoder.yudao.framework.common.exception.util.ServiceExceptionUtil.exception;
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import static cn.iocoder.yudao.module.finance.enums.ErrorCodeConstants.LEDGER_MONTH_RANGE_INVALID;
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import static cn.iocoder.yudao.module.finance.enums.ErrorCodeConstants.LEDGER_SUBJECT_NOT_EXISTS;
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/**
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* 总账 / 明细账 Service 实现类
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*
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* 口径说明：
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* 1. 只统计已过账（posted）的凭证，未过账、已作废的凭证不计入账簿；
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* 2. 余额一律「借方正、贷方负」，期初余额 = 起始月份之前所有已过账分录的借贷净额；
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* 3. 科目的下级科目由 parentId 递归收集（不使用科目编码前缀匹配，避免把形近编码误算进来）。
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*
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* @author 超级管理员
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*/
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@Service
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@Validated
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public class FinLedgerServiceImpl implements FinLedgerService {
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@Resource
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private FinLedgerMapper ledgerMapper;
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@Resource
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private FinAccountSubjectService accountSubjectService;
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@Override
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public List<FinLedgerRespVO> getGeneralLedgerList(FinLedgerReqVO reqVO) {
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// 1. 校验科目与期间
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FinAccountSubjectDO subject = validateSubject(reqVO);
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LocalDate startDate = reqVO.getStartMonth().atDay(1);
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LocalDate endDate = reqVO.getEndMonth().atEndOfMonth();
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validateMonthRange(startDate, endDate);
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Set<String> subjectCodes = buildSubjectCodeSet(subject, reqVO.getIncludeChildren());
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// 2. 期初余额
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List<FinLedgerRespVO> rows = new ArrayList<>();
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BigDecimal balance = defaultIfNull(ledgerMapper.selectBalanceBeforeDate(subjectCodes, startDate,
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FinVoucherStatusEnum.POSTED.getStatus()));
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rows.add(buildOpeningRow(subject, startDate, balance));
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// 3. 按月汇总
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List<FinLedgerEntryDO> entries = ledgerMapper.selectEntryList(subjectCodes, startDate, endDate,
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FinVoucherStatusEnum.POSTED.getStatus());
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Map<String, List<FinLedgerEntryDO>> monthMap = entries.stream()
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.collect(Collectors.groupingBy(entry -> YearMonth.from(entry.getVoucherDate()).toString()));
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BigDecimal totalDebit = BigDecimal.ZERO;
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BigDecimal totalCredit = BigDecimal.ZERO;
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YearMonth endMonth = YearMonth.from(endDate);
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for (YearMonth month = YearMonth.from(startDate); !month.isAfter(endMonth); month = month.plusMonths(1)) {
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List<FinLedgerEntryDO> monthEntries = monthMap.getOrDefault(month.toString(), List.of());
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BigDecimal debit = sum(monthEntries, true);
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BigDecimal credit = sum(monthEntries, false);
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balance = balance.add(debit).subtract(credit);
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totalDebit = totalDebit.add(debit);
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totalCredit = totalCredit.add(credit);
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LocalDate monthEndDate = minDate(month.atEndOfMonth(), endDate);
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rows.add(buildRow(FinLedgerRowTypeEnum.MONTHLY_TOTAL, month.toString(), monthEndDate, subject, null,
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FinLedgerRowTypeEnum.MONTHLY_TOTAL.getName(), debit, credit, balance));
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}
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// 4. 本期累计
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rows.add(buildRow(FinLedgerRowTypeEnum.YEARLY_TOTAL, null, endDate, subject, null,
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FinLedgerRowTypeEnum.YEARLY_TOTAL.getName(), totalDebit, totalCredit, balance));
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return rows;
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}
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@Override
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public List<FinLedgerRespVO> getDetailLedgerList(FinLedgerReqVO reqVO) {
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// 1. 校验科目与期间
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FinAccountSubjectDO subject = validateSubject(reqVO);
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LocalDate startDate = reqVO.getStartMonth().atDay(1);
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LocalDate endDate = reqVO.getEndMonth().atEndOfMonth();
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validateMonthRange(startDate, endDate);
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Set<String> subjectCodes = buildSubjectCodeSet(subject, reqVO.getIncludeChildren());
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// 2. 期初余额
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List<FinLedgerRespVO> rows = new ArrayList<>();
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BigDecimal balance = defaultIfNull(ledgerMapper.selectBalanceBeforeDate(subjectCodes, startDate,
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FinVoucherStatusEnum.POSTED.getStatus()));
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rows.add(buildOpeningRow(subject, startDate, balance));
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// 3. 逐条明细，并对每条分录结转余额；每逢月末补一行「本月合计」
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List<FinLedgerEntryDO> entries = ledgerMapper.selectEntryList(subjectCodes, startDate, endDate,
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FinVoucherStatusEnum.POSTED.getStatus());
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BigDecimal totalDebit = BigDecimal.ZERO;
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BigDecimal totalCredit = BigDecimal.ZERO;
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BigDecimal monthDebit = BigDecimal.ZERO;
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BigDecimal monthCredit = BigDecimal.ZERO;
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YearMonth currentMonth = null;
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for (FinLedgerEntryDO entry : entries) {
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YearMonth month = YearMonth.from(entry.getVoucherDate());
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// 3.1 跨月：先补上个月的本月合计
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if (currentMonth != null && !currentMonth.equals(month)) {
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rows.add(buildRow(FinLedgerRowTypeEnum.MONTHLY_TOTAL, currentMonth.toString(),
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currentMonth.atEndOfMonth(), subject, null, FinLedgerRowTypeEnum.MONTHLY_TOTAL.getName(),
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monthDebit, monthCredit, balance));
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monthDebit = BigDecimal.ZERO;
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monthCredit = BigDecimal.ZERO;
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}
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currentMonth = month;
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// 3.2 明细行
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BigDecimal debit = defaultIfNull(entry.getDebit());
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BigDecimal credit = defaultIfNull(entry.getCredit());
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balance = balance.add(debit).subtract(credit);
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monthDebit = monthDebit.add(debit);
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monthCredit = monthCredit.add(credit);
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totalDebit = totalDebit.add(debit);
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totalCredit = totalCredit.add(credit);
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rows.add(buildRow(FinLedgerRowTypeEnum.ENTRY, month.toString(), entry.getVoucherDate(), subject,
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entry.getVoucherNo(), entry.getSummary(), debit, credit, balance)
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.setSubjectCode(entry.getSubjectCode()).setSubjectName(entry.getSubjectName()));
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}
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// 4. 最后一个月的本月合计
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if (currentMonth != null) {
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rows.add(buildRow(FinLedgerRowTypeEnum.MONTHLY_TOTAL, currentMonth.toString(),
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minDate(currentMonth.atEndOfMonth(), endDate), subject, null,
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FinLedgerRowTypeEnum.MONTHLY_TOTAL.getName(), monthDebit, monthCredit, balance));
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}
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// 5. 本期累计
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rows.add(buildRow(FinLedgerRowTypeEnum.YEARLY_TOTAL, null, endDate, subject, null,
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FinLedgerRowTypeEnum.YEARLY_TOTAL.getName(), totalDebit, totalCredit, balance));
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return rows;
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}
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private FinAccountSubjectDO validateSubject(FinLedgerReqVO reqVO) {
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FinAccountSubjectDO subject = accountSubjectService.getAccountSubjectByCode(reqVO.getSubjectCode());
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if (subject == null) {
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throw exception(LEDGER_SUBJECT_NOT_EXISTS, reqVO.getSubjectCode());
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}
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return subject;
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}
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private void validateMonthRange(LocalDate startDate, LocalDate endDate) {
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if (startDate.isAfter(endDate)) {
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throw exception(LEDGER_MONTH_RANGE_INVALID, YearMonth.from(startDate), YearMonth.from(endDate));
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}
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}
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/**
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* 收集查询用的科目编码集合：默认包含所有下级科目
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*/
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private Set<String> buildSubjectCodeSet(FinAccountSubjectDO subject, Boolean includeChildren) {
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Set<String> subjectCodes = new HashSet<>();
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subjectCodes.add(subject.getSubjectCode());
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if (!Boolean.TRUE.equals(includeChildren)) {
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return subjectCodes;
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}
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// 用 parentId 递归收集下级，visited 由 subjectCodes 的 add 结果兼作防护，避免脏数据成环时死循环
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Map<Long, List<FinAccountSubjectDO>> childrenMap = accountSubjectService.getAccountSubjectList().stream()
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.filter(item -> item.getParentId() != null)
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.collect(Collectors.groupingBy(FinAccountSubjectDO::getParentId));
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Deque<Long> queue = new ArrayDeque<>();
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queue.add(subject.getId());
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while (!queue.isEmpty()) {
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for (FinAccountSubjectDO child : childrenMap.getOrDefault(queue.poll(), List.of())) {
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if (subjectCodes.add(child.getSubjectCode())) {
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queue.add(child.getId());
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}
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}
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}
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return subjectCodes;
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}
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private FinLedgerRespVO buildOpeningRow(FinAccountSubjectDO subject, LocalDate date, BigDecimal balance) {
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return buildRow(FinLedgerRowTypeEnum.OPENING, YearMonth.from(date).toString(), date, subject, null,
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FinLedgerRowTypeEnum.OPENING.getName(), null, null, balance);
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}
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private FinLedgerRespVO buildRow(FinLedgerRowTypeEnum rowType, String period, LocalDate date,
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FinAccountSubjectDO subject, String voucherNo, String summary,
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BigDecimal debit, BigDecimal credit, BigDecimal balance) {
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return new FinLedgerRespVO()
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.setRowType(rowType.getType())
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.setRowTypeName(rowType.getName())
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.setPeriod(period)
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.setDate(date)
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.setVoucherNo(voucherNo)
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.setSubjectCode(subject.getSubjectCode())
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.setSubjectName(subject.getSubjectName())
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.setSummary(summary)
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.setDebit(debit)
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.setCredit(credit)
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.setDirection(FinBalanceDirectionEnum.getByBalance(balance))
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.setBalance(balance);
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}
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private static BigDecimal sum(List<FinLedgerEntryDO> entries, boolean debit) {
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return entries.stream()
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.map(entry -> debit ? defaultIfNull(entry.getDebit()) : defaultIfNull(entry.getCredit()))
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.reduce(BigDecimal.ZERO, BigDecimal::add);
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}
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private static BigDecimal defaultIfNull(BigDecimal amount) {
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return amount == null ? BigDecimal.ZERO : amount;
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}
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private static LocalDate minDate(LocalDate date, LocalDate maxDate) {
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return date.isAfter(maxDate) ? maxDate : date;
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}
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}
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