feat: [finance] 계정별원장·손익계산서 API 추가
- GET /api/v1/account-ledger: 계정별원장 조회 (이월잔액, 월별소계/누계) - GET /api/v1/income-statement: 손익계산서 조회 (당기/전기 비교, 단위변환) - KIS 표준 계정과목 sub_category 기반 자동 매핑 - 일반전표 + 홈택스 분개 UNION ALL 통합 집계
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김보곤
209
app/Services/IncomeStatementService.php
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209
app/Services/IncomeStatementService.php
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<?php
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namespace App\Services;
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use Illuminate\Support\Facades\DB;
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class IncomeStatementService extends Service
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{
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// 손익계산서 항목 구조 (한국 일반기업회계기준, KIS 표준 계정과목 sub_category 매핑)
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private const PL_STRUCTURE = [
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['code' => 'I', 'name' => '매출액', 'type' => 'sum', 'category' => 'revenue', 'sub_categories' => ['sales_revenue']],
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['code' => 'II', 'name' => '매출원가', 'type' => 'sum', 'category' => 'expense', 'sub_categories' => ['cogs', 'construction_cost']],
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['code' => 'III', 'name' => '매출총이익', 'type' => 'calc', 'formula' => 'I - II'],
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['code' => 'IV', 'name' => '판매비와관리비', 'type' => 'sum', 'category' => 'expense', 'sub_categories' => ['selling_admin']],
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['code' => 'V', 'name' => '영업이익', 'type' => 'calc', 'formula' => 'III - IV'],
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['code' => 'VI', 'name' => '영업외수익', 'type' => 'sum', 'category' => 'revenue', 'sub_categories' => ['other_revenue']],
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['code' => 'VII', 'name' => '영업외비용', 'type' => 'sum', 'category' => 'expense', 'sub_categories' => ['other_expense'], 'exclude_codes' => ['99800', '99900']],
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['code' => 'VIII', 'name' => '법인세비용차감전순이익', 'type' => 'calc', 'formula' => 'V + VI - VII'],
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['code' => 'IX', 'name' => '법인세비용', 'type' => 'sum', 'category' => 'expense', 'tax_codes' => ['99800', '99900']],
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['code' => 'X', 'name' => '당기순이익', 'type' => 'calc', 'formula' => 'VIII - IX'],
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];
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/**
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* 손익계산서 조회
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*/
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public function data(array $params): array
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{
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$tenantId = $this->tenantId();
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$startDate = $params['start_date'];
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$endDate = $params['end_date'];
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$unit = $params['unit'] ?? 'won';
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$prevStartDate = date('Y-m-d', strtotime($startDate.' -1 year'));
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$prevEndDate = date('Y-m-d', strtotime($endDate.' -1 year'));
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$currentSums = $this->getAccountSums($tenantId, $startDate, $endDate);
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$previousSums = $this->getAccountSums($tenantId, $prevStartDate, $prevEndDate);
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$accountCodes = DB::table('account_codes')
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->where('tenant_id', $tenantId)
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->where('is_active', true)
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->whereIn('category', ['revenue', 'expense'])
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->orderBy('sort_order')
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->orderBy('code')
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->get();
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$sections = [];
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$calcValues = [];
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foreach (self::PL_STRUCTURE as $item) {
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$section = [
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'code' => $item['code'],
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'name' => $item['name'],
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'current_amount' => 0,
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'previous_amount' => 0,
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'items' => [],
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'is_calculated' => $item['type'] === 'calc',
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];
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if ($item['type'] === 'sum') {
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$relatedAccounts = $accountCodes->filter(function ($ac) use ($item) {
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if (! empty($item['tax_codes'])) {
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return in_array($ac->code, $item['tax_codes']);
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}
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$subCategories = $item['sub_categories'] ?? [];
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if ($ac->category !== $item['category'] || ! in_array($ac->sub_category, $subCategories)) {
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return false;
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}
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if (! empty($item['exclude_codes']) && in_array($ac->code, $item['exclude_codes'])) {
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return false;
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}
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return true;
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});
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$currentTotal = 0;
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$previousTotal = 0;
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foreach ($relatedAccounts as $ac) {
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$curDebit = $currentSums[$ac->code]['debit'] ?? 0;
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$curCredit = $currentSums[$ac->code]['credit'] ?? 0;
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$prevDebit = $previousSums[$ac->code]['debit'] ?? 0;
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$prevCredit = $previousSums[$ac->code]['credit'] ?? 0;
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if ($ac->category === 'revenue') {
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$curAmount = $curCredit - $curDebit;
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$prevAmount = $prevCredit - $prevDebit;
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} else {
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$curAmount = $curDebit - $curCredit;
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$prevAmount = $prevDebit - $prevCredit;
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}
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if ($curAmount != 0 || $prevAmount != 0) {
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$section['items'][] = [
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'code' => $ac->code,
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'name' => $ac->name,
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'current' => $curAmount,
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'previous' => $prevAmount,
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];
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}
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$currentTotal += $curAmount;
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$previousTotal += $prevAmount;
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}
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$section['current_amount'] = $currentTotal;
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$section['previous_amount'] = $previousTotal;
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$calcValues[$item['code']] = ['current' => $currentTotal, 'previous' => $previousTotal];
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} elseif ($item['type'] === 'calc') {
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$amounts = $this->evaluateFormula($item['formula'], $calcValues);
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$section['current_amount'] = $amounts['current'];
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$section['previous_amount'] = $amounts['previous'];
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$calcValues[$item['code']] = $amounts;
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}
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$sections[] = $section;
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}
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$divisor = match ($unit) {
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'thousand' => 1000,
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'million' => 1000000,
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default => 1,
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};
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if ($divisor > 1) {
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foreach ($sections as &$s) {
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$s['current_amount'] = (int) round($s['current_amount'] / $divisor);
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$s['previous_amount'] = (int) round($s['previous_amount'] / $divisor);
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foreach ($s['items'] as &$it) {
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$it['current'] = (int) round($it['current'] / $divisor);
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$it['previous'] = (int) round($it['previous'] / $divisor);
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}
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unset($it);
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}
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unset($s);
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}
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$currentYear = (int) date('Y', strtotime($endDate));
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$baseYear = 2005;
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$fiscalYear = $currentYear - $baseYear + 1;
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return [
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'period' => [
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'current' => ['start' => $startDate, 'end' => $endDate, 'label' => "제 {$fiscalYear} (당)기"],
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'previous' => ['start' => $prevStartDate, 'end' => $prevEndDate, 'label' => '제 '.($fiscalYear - 1).' (전)기'],
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],
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'unit' => $unit,
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'sections' => $sections,
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];
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}
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private function getAccountSums(int $tenantId, string $startDate, string $endDate): array
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{
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$journalSums = DB::table('journal_entry_lines as jel')
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->join('journal_entries as je', 'je.id', '=', 'jel.journal_entry_id')
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->where('jel.tenant_id', $tenantId)
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->whereBetween('je.entry_date', [$startDate, $endDate])
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->whereNull('je.deleted_at')
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->groupBy('jel.account_code')
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->select(['jel.account_code', DB::raw('SUM(jel.debit_amount) as debit'), DB::raw('SUM(jel.credit_amount) as credit')])
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->get();
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$hometaxSums = DB::table('hometax_invoice_journals as hij')
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->join('hometax_invoices as hi', 'hi.id', '=', 'hij.hometax_invoice_id')
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->where('hij.tenant_id', $tenantId)
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->whereBetween('hij.write_date', [$startDate, $endDate])
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->whereNull('hi.deleted_at')
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->groupBy('hij.account_code')
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->select(['hij.account_code', DB::raw('SUM(hij.debit_amount) as debit'), DB::raw('SUM(hij.credit_amount) as credit')])
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->get();
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$result = [];
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foreach ($journalSums as $row) {
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$result[$row->account_code] = ['debit' => (int) $row->debit, 'credit' => (int) $row->credit];
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}
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foreach ($hometaxSums as $row) {
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if (! isset($result[$row->account_code])) {
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$result[$row->account_code] = ['debit' => 0, 'credit' => 0];
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}
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$result[$row->account_code]['debit'] += (int) $row->debit;
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$result[$row->account_code]['credit'] += (int) $row->credit;
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}
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return $result;
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}
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private function evaluateFormula(string $formula, array $values): array
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{
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$current = 0;
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$previous = 0;
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$parts = preg_split('/\s*([+-])\s*/', $formula, -1, PREG_SPLIT_DELIM_CAPTURE);
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$sign = 1;
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foreach ($parts as $part) {
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$part = trim($part);
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if ($part === '+') {
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$sign = 1;
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} elseif ($part === '-') {
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$sign = -1;
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} elseif (isset($values[$part])) {
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$current += $sign * $values[$part]['current'];
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$previous += $sign * $values[$part]['previous'];
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$sign = 1;
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}
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}
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return compact('current', 'previous');
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}
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}
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