Advanced to version 1.5.8.

"user_pk" type aliases for the columns in the data models.  They do not work with the current version of Flask-SQLAlchemy when creating Sphinx documentation.

.gitignore

@@ -1,4 +1,4 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/27
 
 #  Copyright (c) 2022 imacat.
@@ -37,4 +37,5 @@ excludes
 *.pot
 *.mo
 zh_Hans
-node_modules
+test_temp.py
+dummy.js

.readthedocs.yaml

@@ -0,0 +1,40 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/4/5
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+
+# .readthedocs.yaml
+# Read the Docs configuration file
+# See https://docs.readthedocs.io/en/stable/config-file/v2.html for details
+
+# Required
+version: 2
+
+# Set the version of Python and other tools you might need
+build:
+  os: ubuntu-22.04
+  tools:
+    python: "3.11"
+
+# Build documentation in the docs/ directory with Sphinx
+
+# If using Sphinx, optionally build your docs in additional formats such as PDF
+formats: all
+
+# Optionally declare the Python requirements required to build your docs
+python:
+   install:
+   - method: pip
+     path: .

MANIFEST.in

@@ -1,4 +1,4 @@
-# The Mia! Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2022/8/21
 
 #  Copyright (c) 2022-2023 imacat.
@@ -15,14 +15,14 @@
 #  See the License for the specific language governing permissions and
 #  limitations under the License.
 
-include src/accounting/translations/*
+recursive-include src/accounting/static *
-include src/accounting/translations/*/LC_MESSAGES/*
+exclude src/accounting/static/js/dummy.js
-include docs/*
+recursive-include src/accounting/templates *
-include docs/source/*
+recursive-include src/accounting/translations *
-include docs/source/_static/*
+recursive-include src/accounting/data *
-include docs/source/_templates/*
+recursive-include docs *
-include tests/*
+recursive-exclude docs/build *
-include tests/testsite/*
+recursive-include tests *
-include tests/testsite/templates/*
+exclude tests/test_temp.py
-include tests/testsite/translations/*
+recursive-exclude tests *.pyc
-include tests/testsite/translations/*/LC_MESSAGES/*
+recursive-exclude tests/instance *

README.rst

@@ -1,24 +1,59 @@
-=====================
+===============
-Mia! Accounting Flask
+Mia! Accounting
-=====================
+===============
 
 
 Description
 ===========
 
-This is the Mia! Accounting Flask project.  It is an accounting
+*Mia! Accounting* is an accounting module for Flask_ applications.
-module for the Flask_ applications.
+It is designed both for mobile and desktop environments.  It
+implements `double-entry bookkeeping`_.  It generates the following
+accounting reports:
+
+* Trial balance
+* Income statement
+* Balance sheet
+
+In addition, *Mia! Accounting* tracks offsets for unpaid payables and
+receivables.
 
 
-Install
+Live Demonstration and Test Site
-=======
+================================
 
-Install the latest source from the
+There is a `live demonstration`_ for *Mia! Accounting*.  It runs the
-`Mia! Accounting Flask repository`_.
+same code as the `test site`_ in the `source distribution`_.  It is
+the simplest website that works with *Mia! Accounting*.  It is also
+used in the automatic tests.
+
+If you do not have a running Flask application or do not know how to
+start one, you may start with the test site.
+
+
+Installation
+============
+
+Install *Mia! Accounting* with ``pip``:
 
 ::
 
-    pip install git+https://gitea.imacat.idv.tw/imacat/mia-accounting-flask.git
+    pip install mia-accounting
+
+You may also download from the `PyPI project page`_ or the
+`release page`_ on the `Git repository`_.
+
+
+Documentation
+=============
+
+Refer to the `documentation on Read the Docs`_.
+
+
+Change Log
+==========
+
+Refer to the `change log`_.
 
 
 Copyright
@@ -46,5 +81,14 @@ Authors
 | imacat@mail.imacat.idv.tw
 | 2023/1/27
 
+
 .. _Flask: https://flask.palletsprojects.com
-.. _Mia! Accounting Flask repository: https://gitea.imacat.idv.tw/imacat/mia-accounting-flask
+.. _double-entry bookkeeping: https://en.wikipedia.org/wiki/Double-entry_bookkeeping
+.. _live demonstration: https://accounting.imacat.idv.tw
+.. _test site: https://github.com/imacat/mia-accounting/tree/main/tests/test_site
+.. _source distribution: https://pypi.org/project/mia-accounting/#files
+.. _PyPI project page: https://pypi.org/project/mia-accounting
+.. _release page: https://github.com/imacat/mia-accounting/releases
+.. _Git repository: https://github.com/imacat/mia-accounting
+.. _documentation on Read the Docs: https://mia-accounting.readthedocs.io
+.. _change log: https://mia-accounting.readthedocs.io/en/latest/changelog.html

docs/source/accounting.account.rst

@@ -0,0 +1,53 @@
+accounting.account package
+==========================
+
+Submodules
+----------
+
+accounting.account.commands module
+----------------------------------
+
+.. automodule:: accounting.account.commands
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.account.converters module
+------------------------------------
+
+.. automodule:: accounting.account.converters
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.account.forms module
+-------------------------------
+
+.. automodule:: accounting.account.forms
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.account.queries module
+---------------------------------
+
+.. automodule:: accounting.account.queries
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.account.views module
+-------------------------------
+
+.. automodule:: accounting.account.views
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+Module contents
+---------------
+
+.. automodule:: accounting.account
+   :members:
+   :undoc-members:
+   :show-inheritance:

docs/source/accounting.base_account.rst

@@ -12,26 +12,18 @@ accounting.base\_account.commands module
    :undoc-members:
    :show-inheritance:
 
-accounting.base\_account.database module
+accounting.base\_account.converters module
-----------------------------------------
+------------------------------------------
 
-.. automodule:: accounting.base_account.database
+.. automodule:: accounting.base_account.converters
    :members:
    :undoc-members:
    :show-inheritance:
 
-accounting.base\_account.models module
+accounting.base\_account.queries module
---------------------------------------
+---------------------------------------
 
-.. automodule:: accounting.base_account.models
+.. automodule:: accounting.base_account.queries
-   :members:
-   :undoc-members:
-   :show-inheritance:
-
-accounting.base\_account.query module
--------------------------------------
-
-.. automodule:: accounting.base_account.query
    :members:
    :undoc-members:
    :show-inheritance:

docs/source/accounting.currency.rst

@@ -0,0 +1,53 @@
+accounting.currency package
+===========================
+
+Submodules
+----------
+
+accounting.currency.commands module
+-----------------------------------
+
+.. automodule:: accounting.currency.commands
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.currency.converters module
+-------------------------------------
+
+.. automodule:: accounting.currency.converters
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.currency.forms module
+--------------------------------
+
+.. automodule:: accounting.currency.forms
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.currency.queries module
+----------------------------------
+
+.. automodule:: accounting.currency.queries
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.currency.views module
+--------------------------------
+
+.. automodule:: accounting.currency.views
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+Module contents
+---------------
+
+.. automodule:: accounting.currency
+   :members:
+   :undoc-members:
+   :show-inheritance:

docs/source/accounting.journal_entry.forms.rst

@@ -0,0 +1,45 @@
+accounting.journal\_entry.forms package
+=======================================
+
+Submodules
+----------
+
+accounting.journal\_entry.forms.currency module
+-----------------------------------------------
+
+.. automodule:: accounting.journal_entry.forms.currency
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.journal\_entry.forms.journal\_entry module
+-----------------------------------------------------
+
+.. automodule:: accounting.journal_entry.forms.journal_entry
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.journal\_entry.forms.line\_item module
+-------------------------------------------------
+
+.. automodule:: accounting.journal_entry.forms.line_item
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.journal\_entry.forms.reorder module
+----------------------------------------------
+
+.. automodule:: accounting.journal_entry.forms.reorder
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+Module contents
+---------------
+
+.. automodule:: accounting.journal_entry.forms
+   :members:
+   :undoc-members:
+   :show-inheritance:

docs/source/accounting.journal_entry.rst

@@ -0,0 +1,46 @@
+accounting.journal\_entry package
+=================================
+
+Subpackages
+-----------
+
+.. toctree::
+   :maxdepth: 4
+
+   accounting.journal_entry.forms
+   accounting.journal_entry.utils
+
+Submodules
+----------
+
+accounting.journal\_entry.converters module
+-------------------------------------------
+
+.. automodule:: accounting.journal_entry.converters
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.journal\_entry.template\_filters module
+--------------------------------------------------
+
+.. automodule:: accounting.journal_entry.template_filters
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.journal\_entry.views module
+--------------------------------------
+
+.. automodule:: accounting.journal_entry.views
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+Module contents
+---------------
+
+.. automodule:: accounting.journal_entry
+   :members:
+   :undoc-members:
+   :show-inheritance:

docs/source/accounting.journal_entry.utils.rst

@@ -0,0 +1,45 @@
+accounting.journal\_entry.utils package
+=======================================
+
+Submodules
+----------
+
+accounting.journal\_entry.utils.account\_option module
+------------------------------------------------------
+
+.. automodule:: accounting.journal_entry.utils.account_option
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.journal\_entry.utils.description\_editor module
+----------------------------------------------------------
+
+.. automodule:: accounting.journal_entry.utils.description_editor
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.journal\_entry.utils.operators module
+------------------------------------------------
+
+.. automodule:: accounting.journal_entry.utils.operators
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.journal\_entry.utils.original\_line\_items module
+------------------------------------------------------------
+
+.. automodule:: accounting.journal_entry.utils.original_line_items
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+Module contents
+---------------
+
+.. automodule:: accounting.journal_entry.utils
+   :members:
+   :undoc-members:
+   :show-inheritance:

docs/source/accounting.option.rst

@@ -0,0 +1,29 @@
+accounting.option package
+=========================
+
+Submodules
+----------
+
+accounting.option.forms module
+------------------------------
+
+.. automodule:: accounting.option.forms
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.option.views module
+------------------------------
+
+.. automodule:: accounting.option.views
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+Module contents
+---------------
+
+.. automodule:: accounting.option
+   :members:
+   :undoc-members:
+   :show-inheritance:

docs/source/accounting.report.period.rst

@@ -0,0 +1,69 @@
+accounting.report.period package
+================================
+
+Submodules
+----------
+
+accounting.report.period.chooser module
+---------------------------------------
+
+.. automodule:: accounting.report.period.chooser
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.report.period.description module
+-------------------------------------------
+
+.. automodule:: accounting.report.period.description
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.report.period.month\_end module
+------------------------------------------
+
+.. automodule:: accounting.report.period.month_end
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.report.period.parser module
+--------------------------------------
+
+.. automodule:: accounting.report.period.parser
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.report.period.period module
+--------------------------------------
+
+.. automodule:: accounting.report.period.period
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.report.period.shortcuts module
+-----------------------------------------
+
+.. automodule:: accounting.report.period.shortcuts
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.report.period.specification module
+---------------------------------------------
+
+.. automodule:: accounting.report.period.specification
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+Module contents
+---------------
+
+.. automodule:: accounting.report.period
+   :members:
+   :undoc-members:
+   :show-inheritance:

docs/source/accounting.report.reports.rst

@@ -0,0 +1,101 @@
+accounting.report.reports package
+=================================
+
+Submodules
+----------
+
+accounting.report.reports.balance\_sheet module
+-----------------------------------------------
+
+.. automodule:: accounting.report.reports.balance_sheet
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.report.reports.income\_expenses module
+-------------------------------------------------
+
+.. automodule:: accounting.report.reports.income_expenses
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.report.reports.income\_statement module
+--------------------------------------------------
+
+.. automodule:: accounting.report.reports.income_statement
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.report.reports.journal module
+----------------------------------------
+
+.. automodule:: accounting.report.reports.journal
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.report.reports.ledger module
+---------------------------------------
+
+.. automodule:: accounting.report.reports.ledger
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.report.reports.search module
+---------------------------------------
+
+.. automodule:: accounting.report.reports.search
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.report.reports.trial\_balance module
+-----------------------------------------------
+
+.. automodule:: accounting.report.reports.trial_balance
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.report.reports.unapplied module
+------------------------------------------
+
+.. automodule:: accounting.report.reports.unapplied
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.report.reports.unapplied\_accounts module
+----------------------------------------------------
+
+.. automodule:: accounting.report.reports.unapplied_accounts
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.report.reports.unmatched module
+------------------------------------------
+
+.. automodule:: accounting.report.reports.unmatched
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.report.reports.unmatched\_accounts module
+----------------------------------------------------
+
+.. automodule:: accounting.report.reports.unmatched_accounts
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+Module contents
+---------------
+
+.. automodule:: accounting.report.reports
+   :members:
+   :undoc-members:
+   :show-inheritance:

docs/source/accounting.report.rst

@@ -0,0 +1,47 @@
+accounting.report package
+=========================
+
+Subpackages
+-----------
+
+.. toctree::
+   :maxdepth: 4
+
+   accounting.report.period
+   accounting.report.reports
+   accounting.report.utils
+
+Submodules
+----------
+
+accounting.report.converters module
+-----------------------------------
+
+.. automodule:: accounting.report.converters
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.report.template\_filters module
+------------------------------------------
+
+.. automodule:: accounting.report.template_filters
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.report.views module
+------------------------------
+
+.. automodule:: accounting.report.views
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+Module contents
+---------------
+
+.. automodule:: accounting.report
+   :members:
+   :undoc-members:
+   :show-inheritance:

docs/source/accounting.report.utils.rst

@@ -0,0 +1,93 @@
+accounting.report.utils package
+===============================
+
+Submodules
+----------
+
+accounting.report.utils.base\_page\_params module
+-------------------------------------------------
+
+.. automodule:: accounting.report.utils.base_page_params
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.report.utils.base\_report module
+-------------------------------------------
+
+.. automodule:: accounting.report.utils.base_report
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.report.utils.csv\_export module
+------------------------------------------
+
+.. automodule:: accounting.report.utils.csv_export
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.report.utils.offset\_matcher module
+----------------------------------------------
+
+.. automodule:: accounting.report.utils.offset_matcher
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.report.utils.option\_link module
+-------------------------------------------
+
+.. automodule:: accounting.report.utils.option_link
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.report.utils.report\_chooser module
+----------------------------------------------
+
+.. automodule:: accounting.report.utils.report_chooser
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.report.utils.report\_type module
+-------------------------------------------
+
+.. automodule:: accounting.report.utils.report_type
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.report.utils.unapplied module
+----------------------------------------
+
+.. automodule:: accounting.report.utils.unapplied
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.report.utils.unmatched module
+----------------------------------------
+
+.. automodule:: accounting.report.utils.unmatched
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.report.utils.urls module
+-----------------------------------
+
+.. automodule:: accounting.report.utils.urls
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+Module contents
+---------------
+
+.. automodule:: accounting.report.utils
+   :members:
+   :undoc-members:
+   :show-inheritance:

docs/source/accounting.rst

@@ -7,12 +7,33 @@ Subpackages
 .. toctree::
    :maxdepth: 4
 
+   accounting.account
    accounting.base_account
+   accounting.currency
+   accounting.journal_entry
+   accounting.option
+   accounting.report
    accounting.utils
 
 Submodules
 ----------
 
+accounting.commands module
+--------------------------
+
+.. automodule:: accounting.commands
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.forms module
+-----------------------
+
+.. automodule:: accounting.forms
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
 accounting.locale module
 ------------------------
 
@@ -21,6 +42,30 @@ accounting.locale module
    :undoc-members:
    :show-inheritance:
 
+accounting.models module
+------------------------
+
+.. automodule:: accounting.models
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.template\_filters module
+-----------------------------------
+
+.. automodule:: accounting.template_filters
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.template\_globals module
+-----------------------------------
+
+.. automodule:: accounting.template_globals
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
 Module contents
 ---------------
 

docs/source/accounting.utils.rst

@@ -4,6 +4,62 @@ accounting.utils package
 Submodules
 ----------
 
+accounting.utils.cast module
+----------------------------
+
+.. automodule:: accounting.utils.cast
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.utils.current\_account module
+----------------------------------------
+
+.. automodule:: accounting.utils.current_account
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.utils.flash\_errors module
+-------------------------------------
+
+.. automodule:: accounting.utils.flash_errors
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.utils.journal\_entry\_types module
+---------------------------------------------
+
+.. automodule:: accounting.utils.journal_entry_types
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.utils.next\_uri module
+---------------------------------
+
+.. automodule:: accounting.utils.next_uri
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.utils.offset\_alias module
+-------------------------------------
+
+.. automodule:: accounting.utils.offset_alias
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.utils.options module
+-------------------------------
+
+.. automodule:: accounting.utils.options
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
 accounting.utils.pagination module
 ----------------------------------
 
@@ -28,6 +84,38 @@ accounting.utils.query module
    :undoc-members:
    :show-inheritance:
 
+accounting.utils.random\_id module
+----------------------------------
+
+.. automodule:: accounting.utils.random_id
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.utils.strip\_text module
+-----------------------------------
+
+.. automodule:: accounting.utils.strip_text
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.utils.title\_case module
+-----------------------------------
+
+.. automodule:: accounting.utils.title_case
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.utils.user module
+----------------------------
+
+.. automodule:: accounting.utils.user
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
 Module contents
 ---------------
 

docs/source/changelog.rst

@@ -0,0 +1,410 @@
+Change Log
+==========
+
+
+Version 1.5.8
+-------------
+
+Released 2023/10/24
+
+Bug fix.
+
+* Fixed an icon in the detail of the cash receipt journal entry.
+
+Released at Jaipur, India on vacation.
+
+
+Version 1.5.7
+-------------
+
+Released 2023/7/29
+
+Revised account title capitalization to capitalize account titles
+upon initialization of base accounts, rather than when displaying
+the accounts.  This prevents the system from incorrectly
+capitalizing titles of user-added accounts.
+
+For existing installation, run the ``accounting-titleize`` console
+command to capitalize the existing account titles that were already
+initialized.
+
+Other fixes:
+
+* Added missing documentation to the global variables, class
+  properties, and object properties.
+* Various minor fixes.
+
+
+Version 1.5.6
+-------------
+
+Released 2023/5/23
+
+Bug fixes.
+
+* Fixed the return URI of the creation forms to decode the next URI.
+* Fixed the unmatched offset list to use the encoded next URI.
+
+
+Version 1.5.5
+-------------
+
+Released 2023/5/23
+
+Security fixes.
+
+* Revised the next URI utilities to encode and decode the next URI
+  preventing tampering with the next URI.
+* Added the integrity value of the CDN stylesheet links.
+* Various fixes.
+
+
+Version 1.5.4
+-------------
+
+Released 2023/5/18
+
+Security fixes.
+
+* Added safeguard to the next URI utilities, to prevent Cross-Site
+  Scripting (XSS) attacks.
+* Applied the safe next URI utilities to the test site.
+* Added the ``SameSite`` and ``Secure`` flags to the session cookie
+  of the test site.
+
+
+Version 1.5.3
+-------------
+
+Released 2023/4/30
+
+* Fixed the error of the net balance in the unmatched offset list.
+* Revised the original line item editor not to override the existing
+  amount when the existing amount is less or equal to the net
+  balance.
+
+
+Version 1.5.2
+-------------
+
+Released 2023/4/30
+
+* Fixed the error of the net balance in the unmatched offset list.
+
+
+Version 1.5.1
+-------------
+
+Released 2023/4/30
+
+* Fixed the error calling the old ``setEnableDescriptionAccount``
+  method in the ``saveOriginalLineItem`` method of the JavaScript
+  ``JournalEntryLineItemEditor`` class.
+
+
+Version 1.5.0
+-------------
+
+Released 2023/4/23
+
+* Updated to require ``SQLAlchemy >= 2``.
+* Added the change log.
+* Added the ``VERSION`` constant to the ``accounting`` module for
+  the package version, and revised ``pyproject.toml`` and ``conf.py``
+  to read the version from it.
+
+
+Version 1.4.1
+-------------
+
+Released 2023/4/22
+
+* Updated to allow editing the description of the journal entry line
+  item with offsets or are offsetting to original line items.
+* Updated not to override the existing description of a journal entry
+  line item after choosing the original line item to offset to.
+
+
+Version 1.4.0
+-------------
+
+Released 2023/4/18
+
+* Rewrote the unapplied original line items and unmatched offsets.
+
+  * The unapplied original line items and unmatched offsets are both
+    in the report submodule.  They can be filtered with currency and
+    period now.
+  * Show the unapplied original line items and unmatched offsets
+    together, and added the accumulated balance in the unmatched
+    offset list, for ease of reference.
+
+* Removed the account code from the journal entry detail and journal
+  entry form for mobile devices.
+* Made the account options in the reports to be scrollable.
+
+
+Version 1.3.3
+-------------
+
+Released 2023/4/13
+
+Changed the sample data generation in the test site live demonstration
+from pre-recorded data to real-time generation, to avoid the problem
+with the start of months and weeks changed with the date of the
+import.
+
+
+Version 1.3.2
+-------------
+
+Released 2023/4/12
+
+Added the sample data generation and database reset on the test site
+for live demonstration.
+
+
+Version 1.3.1
+-------------
+
+Released 2023/4/11
+
+* Fixed the permission of the navigation menu of the unmatched offsets.
+* Revised the test site to be more accessible as the live demonstration.
+
+
+Version 1.3.0
+-------------
+
+Released 2023/4/11
+
+Added the ``accounting-init-db`` console command to replace all the
+other console commands to initialize the accounting database.  The
+test site does not work with previous versions (<1.3.0).
+
+
+Version 1.2.1
+-------------
+
+Released 2023/4/9
+
+Fixed the search result to allow full ``year/month/day``
+specification.
+
+
+Version 1.2.0
+-------------
+
+Released 2023/4/9
+
+* Simplified the URL of the default reports.
+* Fixed the crash with malformed Chinese translation.
+* Fixed the crash when downloading CSV data with non-US-ASCII
+  filenames.
+
+
+Version 1.1.0
+-------------
+
+Released 2023/4/9
+
+* Added the unapplied original line item list, to track unpaid
+  payables, unreceived receivables, assets, prepaids, refundable
+  deposits, etc.
+* Added the offset matcher to match unapplied original line items
+  with unmatched offsets.
+
+
+Version 1.0.1
+-------------
+
+Released 2023/4/6
+
+Documentation fixes.
+
+
+Version 1.0.0
+-------------
+
+Released 2023/4/6
+
+The first formal release in Flask.
+
+Added the documentation.
+
+
+Version 0.11.1 (Pre-release)
+----------------------------
+
+Released 2023/4/5
+
+Removed the zero balances from the trial balance, the income
+statement, and the balance sheet.
+
+
+Version 0.11.0 (Pre-release)
+----------------------------
+
+Released 2023/4/5
+
+* Renamed the project from ``mia-accounting-flask`` to
+  ``mia-accounting``.
+* Updated the URL of the reports, as the default views of the
+  accounting application.
+* Updated ``README``.
+* Various fixes.
+
+
+Version 0.10.0 (Pre-release)
+----------------------------
+
+Released 2023/4/3
+
+* Added the unauthorized method to the ``UserUtilityInterface``
+  interface to allow fine control to how to handle the case when the
+  user has not logged in.
+* Revised the JavaScript description editor to respect the account
+  that the user has confirmed or specifically selected.
+* Various fixes.
+
+
+Version 0.9.1 (Pre-release)
+---------------------------
+
+Released 2023/3/24
+
+* A distinguishable look in the option detail than the option form.
+* A better look in the new journal entry forms when there is no line
+  item yet.
+* Fixed the search in the original entry selector in the journal
+  entry form to always do a partial match, to fix the problem that
+  there is no match when typing is not finished yet.
+* Fixed the search in the original entry selector to search the net
+  balance correctly.
+* Replaced the ``editor`` and ``editor2`` accounts with the ``admin``
+  and ``editor`` accounts.
+* Various fixes.
+
+
+Version 0.9.0 (Pre-release)
+---------------------------
+
+Released 2023/3/23
+
+Moved the settings from the ``.env`` file to the option table in the
+database that can be set and updated on the web interface.  Added the
+settings page to show and update the settings.
+
+
+Version 0.8.0 (Pre-release)
+---------------------------
+
+Released 2023/3/22
+
+* Added the recurring transactions to the description editor.
+* Added prevention to delete database objects that are essential or
+  referenced by others with foreign keys.
+* Various fixes on the visual layout.
+
+
+Version 0.7.0 (Pre-release)
+---------------------------
+
+Released 2023/3/21
+
+* Renamed "transaction" to "journal entry", and "journal entry" to
+  "journal entry line item".
+* Renamed ``summary`` to ``description``.
+* Updated tempus-dominus from version 6.2.10 to 6.4.3.
+* Fixed titles and capitalization.
+* Fixed to search case-insensitively.
+* Added favicon to the test site.
+* Fixed the navigation menu when there is no matching endpoint.
+* Various fixes.
+
+
+Version 0.6.0 (Pre-release)
+---------------------------
+
+Released 2023/3/18
+
+* Added offset tracking to the journal entries in the payable and
+  receivable accounts.
+* Renamed the ``is_offset_needed`` column to ``is_need_offset`` in
+  the ``Account`` data model.
+
+
+Version 0.5.0 (Pre-release)
+---------------------------
+
+Released 2023/3/10
+
+Added the accounting reports.
+
+
+Version 0.4.0 (Pre-release)
+---------------------------
+
+Released 2023/3/1
+
+Added the transaction summary helper.
+
+
+Version 0.3.1 (Pre-release)
+---------------------------
+
+Released 2023/2/28
+
+* Fixed the error that cannot select any account when adding new
+  transactions.
+* Fixed the database error when adding new transactions.
+* Added the button to convert a cash income or cash expense
+  transaction to a transfer transaction.
+
+
+Version 0.3.0 (Pre-release)
+---------------------------
+
+Released 2023/2/27
+
+Added the transaction management.
+
+
+Version 0.2.0 (Pre-release)
+---------------------------
+
+Released 2023/2/7
+
+* Added the currency management.
+* Changed the ``can_edit`` permission to at least require the user to
+  log in first.
+* Changed the type hint of the ``current_user`` pseudo property of
+  the ``AbstractUserUtils`` class to return ``None`` when the user
+  has not logged in.
+
+
+Version 0.1.1 (Pre-release)
+---------------------------
+
+Released 2023/2/3
+
+Finalized the account management, with tests and reordering.
+
+
+Version 0.1.0 (Pre-release)
+---------------------------
+
+Released 2023/2/3
+
+Added the account management, and updated the API to initialize the
+accounting application.
+
+
+Version 0.0.0 (Pre-release)
+---------------------------
+
+Released 2023/2/3
+
+Initial release with main account list, localization, pagination,
+query, permission, Sphinx documentation, and a test case based on a
+test demonstration site.

docs/source/conf.py

@@ -6,14 +6,15 @@ import os
 import sys
 
 sys.path.insert(0, os.path.abspath('../../src/'))
+import accounting
 
 # -- Project information -----------------------------------------------------
 # https://www.sphinx-doc.org/en/master/usage/configuration.html#project-information
 
-project = 'Mia! Accounting Flask'
+project = 'Mia! Accounting'
 copyright = '2023, imacat'
 author = 'imacat'
-release = '0.0.0'
+release = accounting.VERSION
 
 # -- General configuration ---------------------------------------------------
 # https://www.sphinx-doc.org/en/master/usage/configuration.html#general-configuration
@@ -28,5 +29,5 @@ exclude_patterns = []
 # -- Options for HTML output -------------------------------------------------
 # https://www.sphinx-doc.org/en/master/usage/configuration.html#options-for-html-output
 
-html_theme = 'nature'
+html_theme = 'sphinx_rtd_theme'
 html_static_path = ['_static']

docs/source/examples.rst

@@ -0,0 +1,61 @@
+Examples
+========
+
+
+.. _example-userutils:
+
+An Example Configuration
+------------------------
+
+The following is an example configuration for *Mia! Accounting*.
+
+::
+
+    from flask import Response, redirect
+    from .auth import current_user()
+    from .modules import User
+
+    def create_app(test_config=None) -> Flask:
+        app: Flask = Flask(__name__)
+
+        ... (Configuration of SQLAlchemy, CSRF, Babel_JS, ... etc) ...
+
+        import accounting
+
+        class UserUtils(accounting.UserUtilityInterface[User]):
+
+            def can_view(self) -> bool:
+                return True
+
+            def can_edit(self) -> bool:
+                return "editor" in current_user().roles
+
+            def can_admin(self) -> bool:
+                return current_user().is_admin
+
+            def unauthorized(self) -> Response:
+                return redirect("/login")
+
+            @property
+            def cls(self) -> t.Type[User]:
+                return User
+
+            @property
+            def pk_column(self) -> Column:
+                return User.id
+
+            @property
+            def current_user(self) -> User | None:
+                return current_user()
+
+            def get_by_username(self, username: str) -> User | None:
+                return User.query.filter(User.username == username).first()
+
+            def get_pk(self, user: User) -> int:
+                return user.id
+
+        accounting.init_app(app, UserUtils())
+
+        ... (Any other configuration) ...
+
+        return app

docs/source/history.rst

@@ -0,0 +1,57 @@
+History
+=======
+
+I created my own private accounting application in Perl_/mod_perl_ in
+2007, as part of my personal website.  The first revision was made
+using Perl/Mojolicious_ in 2019, with the aim of making it
+mobile-friendly using Bootstrap_, and with modern back-end and
+front-end technologies such as jQuery.
+
+The second revision was done in Python_/Django_ in 2020, as I was
+looking to change my career from PHP_/Laravel_ to Python, but lacked
+experience with large Python projects.  I needed something in my
+portfolio and decided to work on the somewhat outdated Mojolicious
+project.
+
+Despite having no prior experience with Django, I spent two months
+working late nights to create the `Mia! Accounting Django`_
+application.  It took me another 1.5 months to make it an independent
+module, which I later released as an open source project on PyPI.
+
+The application worked nicely for my household bookkeeping for two
+years.  However, new demands arose over time, especially with tracking
+payables and receivables.  This was critical `during the pandemic`_ as
+more payments were made online with credit cards.
+
+The biggest issue I encountered was with
+`Django's MTV architectural pattern`_.  Django takes over the control
+flow.  I had to override several parts of the `class-based views`_ for
+different but yet simple control flow logic.  In the end, it became
+very difficult to track whether things went wrong because I overrode
+something or because it just wouldn't work with the basic assumption
+of the class-based views.  By the time I realized it, it was too late
+for me to drop Django's MTV and rewrite everything from class-based
+views to function-based views.
+
+Therefore, I decided to turn to microframeworks_ like Flask_.   After
+working with modularized Flask and FastAPI_ applications for two
+years, I returned to the project and wrote its third revision using
+Flask in 2023.
+
+
+.. _Perl: https://www.perl.org
+.. _mod_perl: https://perl.apache.org
+.. _Mojolicious: https://mojolicious.org
+.. _Bootstrap: https://getbootstrap.com
+.. _jQuery: https://jquery.com
+.. _Python: https://www.python.org
+.. _Django: https://www.djangoproject.com
+.. _PHP: https://www.php.net
+.. _Laravel: https://laravel.com
+.. _Mia! Accounting Django: https://github.com/imacat/mia-accounting-django
+.. _during the pandemic: https://en.wikipedia.org/wiki/COVID-19_pandemic
+.. _FastAPI: https://fastapi.tiangolo.com
+.. _Django's MTV architectural pattern: https://docs.djangoproject.com/en/dev/faq/general/#django-appears-to-be-a-mvc-framework-but-you-call-the-controller-the-view-and-the-view-the-template-how-come-you-don-t-use-the-standard-names
+.. _class-based views: https://docs.djangoproject.com/en/4.2/topics/class-based-views/
+.. _microframeworks: https://en.wikipedia.org/wiki/Microframework
+.. _Flask: https://flask.palletsprojects.com

docs/source/index.rst

@@ -1,15 +1,21 @@
-.. Mia! Accounting Flask documentation master file, created by
+.. Mia! Accounting documentation master file, created by
    sphinx-quickstart on Fri Jan 27 12:20:04 2023.
    You can adapt this file completely to your liking, but it should at least
    contain the root `toctree` directive.
 
-Welcome to Mia! Accounting Flask's documentation!
+Welcome to Mia! Accounting's documentation!
-=================================================
+===========================================
 
 .. toctree::
    :maxdepth: 2
    :caption: Contents:
 
+   intro
+   accounting
+   examples
+   history
+   changelog
+
 
 
 Indices and tables

docs/source/intro.rst

@@ -0,0 +1,120 @@
+Introduction
+============
+
+*Mia! Accounting* is an accounting module for Flask_ applications.
+It is designed both for mobile and desktop environments.  It
+implements `double-entry bookkeeping`_.  It generates the following
+accounting reports:
+
+* Trial balance
+* Income statement
+* Balance sheet
+
+In addition, *Mia! Accounting* tracks offsets for unpaid payables and
+receivables.
+
+
+Live Demonstration and Test Site
+--------------------------------
+
+There is a `live demonstration`_ for *Mia! Accounting*.  It runs the
+same code as the `test site`_ in the `source distribution`_.  It is
+the simplest website that works with *Mia! Accounting*.  It is also
+used in the automatic tests.
+
+If you do not have a running Flask application or do not know how to
+start one, you may start with the test site.
+
+
+Installation
+------------
+
+Install *Mia! Accounting* with ``pip``:
+
+::
+
+    pip install mia-accounting
+
+You may also download from the `PyPI project page`_ or the
+`release page`_ on the `Git repository`_.
+
+
+Prerequisites
+-------------
+
+You need a running Flask application with database user login.
+The primary key of the user data model must be integer.  You also
+need at least one user.
+
+The following front-end JavaScript libraries must be loaded.  You may
+download it locally or use CDN_.
+
+* Bootstrap_ 5.2.3 or above
+* FontAwesome_ 6.4.0 or above
+* `decimal.js`_ 10.4.3 or above, or `decimal.js-light`_ 2.5.1 or above.
+* `Tempus-Dominus`_ 6.7.7 or above
+
+
+Configuration
+-------------
+
+You need to pass the Flask *app* and an implementation of
+:py:class:`accounting.utils.user.UserUtilityInterface` to the
+:py:func:`accounting.init_app` function.  ``UserUtilityInterface``
+contains everything *Mia! Accounting* needs.
+
+See an example in :ref:`example-userutils`.
+
+
+Database Initialization
+-----------------------
+
+After the configuration, run the ``accounting-init-db`` console
+command to initialize the accounting database.  You need to specify
+the username of a user as the data creator.
+
+::
+
+    % flask --app myapp accounting-init-db -u username
+
+
+Navigation Menu
+---------------
+
+Include the navigation menu in the `Bootstrap navigation bar`_ in your
+base template:
+
+::
+
+    <nav class="navbar navbar-expand-lg bg-body-tertiary bg-dark navbar-dark">
+      <div class="container-fluid">
+        ...
+        <div id="collapsible-navbar" class="collapse navbar-collapse">
+          <ul class="navbar-nav me-auto mb-2 mb-lg-0">
+            ...
+            {% include "accounting/include/nav.html" %}
+            ...
+          </ul>
+          ...
+        </div>
+      </div>
+    </nav>
+
+Check your Flask application and see how it works.
+
+
+.. _Flask: https://flask.palletsprojects.com
+.. _double-entry bookkeeping: https://en.wikipedia.org/wiki/Double-entry_bookkeeping
+.. _live demonstration: https://accounting.imacat.idv.tw
+.. _test site: https://github.com/imacat/mia-accounting/tree/main/tests/test_site
+.. _source distribution: https://pypi.org/project/mia-accounting/#files
+.. _PyPI project page: https://pypi.org/project/mia-accounting
+.. _release page: https://github.com/imacat/mia-accounting/releases
+.. _Git repository: https://github.com/imacat/mia-accounting
+.. _CDN: https://en.wikipedia.org/wiki/Content_delivery_network
+.. _Bootstrap: https://getbootstrap.com
+.. _FontAwesome: https://fontawesome.com
+.. _decimal.js: https://mikemcl.github.io/decimal.js
+.. _decimal.js-light: https://mikemcl.github.io/decimal.js-light
+.. _Tempus-Dominus: https://getdatepicker.com
+.. _Bootstrap navigation bar: https://getbootstrap.com/docs/5.3/components/navbar/

pyproject.toml

@@ -1,7 +1,7 @@
-# The Mia! Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2022/8/21
 
-#  Copyright (c) 2022 imacat.
+#  Copyright (c) 2022-2023 imacat.
 #
 #  Licensed under the Apache License, Version 2.0 (the "License");
 #  you may not use this file except in compliance with the License.
@@ -15,6 +15,56 @@
 #  See the License for the specific language governing permissions and
 #  limitations under the License.
 
+[project]
+name = "mia-accounting"
+dynamic = ["version"]
+description = "A Flask accounting module."
+readme = "README.rst"
+requires-python = ">=3.11"
+authors = [
+    {name = "imacat", email = "imacat@mail.imacat.idv.tw"},
+]
+keywords = ["mia", "accounting", "flask"]
+classifiers = [
+    "Programming Language :: Python :: 3",
+    "License :: OSI Approved :: Apache Software License",
+    "Operating System :: OS Independent",
+    "Framework :: Flask",
+    "Topic :: Office/Business :: Financial :: Accounting",
+]
+dependencies = [
+    "flask",
+    "SQLAlchemy >= 2",
+    "Flask-SQLAlchemy",
+    "Flask-WTF",
+    "Flask-Babel >= 3",
+    "Flask-Babel-JS",
+]
+
+[project.optional-dependencies]
+test = [
+    "unittest",
+    "httpx",
+    "OpenCC",
+]
+
+[project.urls]
+"Documentation" = "https://mia-accounting.readthedocs.io"
+"Change Log" = "https://mia-accounting.readthedocs.io/en/latest/changelog.html"
+"Repository" = "https://github.com/imacat/mia-accounting"
+"Bug Tracker" = "https://github.com/imacat/mia-accounting/issues"
+"Demonstration" = "https://accounting.imacat.idv.tw"
+
 [build-system]
 requires = ["setuptools>=42"]
 build-backend = "setuptools.build_meta"
+
+[tool.setuptools.dynamic]
+version = {attr = "accounting.VERSION"}
+
+[tool.setuptools.exclude-package-data]
+"*" = [
+    "babel.cfg",
+    "*.pot",
+    "*.po",
+]

setup.cfg

@@ -1,56 +0,0 @@
-# The Mia! Flask Project.
-# Author: imacat@mail.imacat.idv.tw (imacat), 2022/8/21
-
-#  Copyright (c) 2022-2023 imacat.
-#
-#  Licensed under the Apache License, Version 2.0 (the "License");
-#  you may not use this file except in compliance with the License.
-#  You may obtain a copy of the License at
-#
-#      http://www.apache.org/licenses/LICENSE-2.0
-#
-#  Unless required by applicable law or agreed to in writing, software
-#  distributed under the License is distributed on an "AS IS" BASIS,
-#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
-#  See the License for the specific language governing permissions and
-#  limitations under the License.
-
-[metadata]
-name = mia-accounting-flask
-version = 0.0.0
-author = imacat
-author_email = imacat@mail.imacat.idv.tw
-description = The Mia! Accounting Flask project.
-long_description = file: README.rst
-long_description_content_type = text/x-rst
-url = https://github.com/imacat/mia-accounting-flask
-project_urls =
-    Bug Tracker = https://github.com/imacat/mia-accounting-flask/issues
-classifiers =
-    Programming Language :: Python :: 3
-    License :: OSI Approved :: Apache Software License
-    Operating System :: OS Independent
-    Framework :: Flask
-    Topic :: Office/Business :: Financial :: Accounting
-
-[options]
-package_dir =
-    = src
-python_requires = >=3.10
-install_requires =
-  flask
-  Flask-SQLAlchemy
-  Flask-WTF
-  Flask-Babel >= 3
-  Flask-Babel-JS
-tests_require =
-  unittest
-  httpx
-  OpenCC
-
-[options.package_data]
-accounting =
-  templates/**
-  translations/*/LC_MESSAGES/*.mo
-accounting.base_account =
-  templates/**

src/accounting/__init__.py

@@ -1,4 +1,4 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/25
 
 #  Copyright (c) 2023 imacat.
@@ -17,41 +17,81 @@
 """The accounting application.
 
 """
-import typing as t
+from pathlib import Path
 
 from flask import Flask, Blueprint
+from flask_sqlalchemy import SQLAlchemy
+
+from accounting.utils.user import UserUtilityInterface
+
+VERSION: str = "1.5.8"
+"""The package version."""
+db: SQLAlchemy = SQLAlchemy()
+"""The database instance."""
+data_dir: Path = Path(__file__).parent / "data"
+"""The data directory."""
 
 
-def init_app(app: Flask, url_prefix: str = "/accounting",
+def init_app(app: Flask, user_utils: UserUtilityInterface,
-             can_view_func: t.Callable[[], bool] | None = None,
+             url_prefix: str = "/accounting") -> None:
-             can_edit_func: t.Callable[[], bool] | None = None) -> None:
     """Initialize the application.
 
     :param app: The Flask application.
+    :param user_utils: The user utilities.
     :param url_prefix: The URL prefix of the accounting application.
-    :param can_view_func: A callback that returns whether the current user can
-        view the accounting data.
-    :param can_edit_func: A callback that returns whether the current user can
-        edit the accounting data.
     :return: None.
     """
     # The database instance must be set before loading everything
     # in the application.
-    from .database import set_db
+    global db
-    set_db(app.extensions["sqlalchemy"])
+    db = app.extensions["sqlalchemy"]
+    from .utils.user import init_user_utils
+    init_user_utils(user_utils)
 
     bp: Blueprint = Blueprint("accounting", __name__,
-                              url_prefix=url_prefix,
                               template_folder="templates",
                               static_folder="static")
 
+    from .template_filters import format_amount, format_date, default
+    bp.add_app_template_filter(format_amount, "accounting_format_amount")
+    bp.add_app_template_filter(format_date, "accounting_format_date")
+    bp.add_app_template_filter(default, "accounting_default")
+
+    from .template_globals import currency_options, default_currency_code
+    bp.add_app_template_global(currency_options,
+                               "accounting_currency_options")
+    bp.add_app_template_global(default_currency_code,
+                               "accounting_default_currency_code")
+
+    from .commands import init_db_command, titleize_command
+    app.cli.add_command(init_db_command)
+    app.cli.add_command(titleize_command)
+
     from . import locale
     locale.init_app(app, bp)
 
     from .utils import permission
-    permission.init_app(app, can_view_func, can_edit_func)
+    permission.init_app(bp, user_utils)
+
+    from .utils import next_uri
+    next_uri.init_app(bp)
 
     from . import base_account
     base_account.init_app(app, bp)
 
-    app.register_blueprint(bp)
+    from . import account
+    account.init_app(app, bp)
+
+    from . import currency
+    currency.init_app(app, bp)
+
+    from . import journal_entry
+    journal_entry.init_app(app, bp)
+
+    from . import report
+    report.init_app(app, url_prefix)
+
+    from . import option
+    option.init_app(bp)
+
+    app.register_blueprint(bp, url_prefix=url_prefix)

src/accounting/account/__init__.py

@@ -0,0 +1,36 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/30
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The account management.
+
+"""
+from flask import Flask, Blueprint
+
+from .commands import init_accounts_command
+
+
+def init_app(app: Flask, bp: Blueprint) -> None:
+    """Initialize the application.
+
+    :param app: The Flask application.
+    :param bp: The blueprint of the accounting application.
+    :return: None.
+    """
+    from .converters import AccountConverter
+    app.url_map.converters["account"] = AccountConverter
+
+    from .views import bp as account_bp
+    bp.register_blueprint(account_bp, url_prefix="/accounts")

src/accounting/account/commands.py

@@ -0,0 +1,107 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/30
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The console commands for the account management.
+
+"""
+from secrets import randbelow
+from typing import Any
+
+import click
+import sqlalchemy as sa
+
+from accounting import db
+from accounting.models import BaseAccount, Account, AccountL10n
+from accounting.utils.user import get_user_pk
+
+AccountData = tuple[int, str, int, str, str, str, bool]
+"""The format of the account data, as a list of (ID, base account code, number,
+English, Traditional Chinese, Simplified Chinese, is-need-offset) tuples."""
+
+
+def init_accounts_command(username: str) -> None:
+    """Initializes the accounts."""
+    creator_pk: int = get_user_pk(username)
+
+    bases: list[BaseAccount] = BaseAccount.query\
+        .filter(db.func.length(BaseAccount.code) == 4)\
+        .order_by(BaseAccount.code).all()
+    if len(bases) == 0:
+        raise click.Abort
+
+    existing: list[Account] = Account.query.all()
+
+    existing_base_code: set[str] = {x.base_code for x in existing}
+    bases_to_add: list[BaseAccount] = [x for x in bases
+                                       if x.code not in existing_base_code]
+    if len(bases_to_add) == 0:
+        return
+
+    existing_id: set[int] = {x.id for x in existing}
+
+    def get_new_id() -> int:
+        """Returns a new random account ID.
+
+        :return: The newly-generated random account ID.
+        """
+        while True:
+            new_id: int = 100000000 + randbelow(900000000)
+            if new_id not in existing_id:
+                existing_id.add(new_id)
+                return new_id
+
+    data: list[dict[str, Any]] = []
+    l10n_data: list[dict[str, Any]] = []
+    for base in bases_to_add:
+        l10n: dict[str, str] = {x.locale: x.title for x in base.l10n}
+        account_id: int = get_new_id()
+        data.append({"id": account_id,
+                     "base_code": base.code,
+                     "no": 1,
+                     "title_l10n": base.title_l10n,
+                     "is_need_offset": __is_need_offset(base.code),
+                     "created_by_id": creator_pk,
+                     "updated_by_id": creator_pk})
+        for locale in {"zh_Hant", "zh_Hans"}:
+            l10n_data.append({"account_id": account_id,
+                              "locale": locale,
+                              "title": l10n[locale]})
+    db.session.execute(sa.insert(Account), data)
+    db.session.execute(sa.insert(AccountL10n), l10n_data)
+
+
+def __is_need_offset(base_code: str) -> bool:
+    """Checks that whether journal entry line items in the account need offset.
+
+    :param base_code: The code of the base account.
+    :return: True if journal entry line items in the account need offset, or
+        False otherwise.
+    """
+    # Assets
+    if base_code[0] == "1":
+        if base_code[:3] in {"113", "114", "118", "184", "186"}:
+            return True
+        if base_code in {"1286", "1411", "1421", "1431", "1441", "1511",
+                         "1521", "1581", "1611", "1851"}:
+            return True
+        return False
+    # Liabilities
+    if base_code[0] == "2":
+        if base_code in {"2111", "2114", "2284", "2293", "2861"}:
+            return False
+        return True
+    # Only assets and liabilities need offset
+    return False

src/accounting/account/converters.py

@@ -0,0 +1,47 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/31
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The path converters for the account management.
+
+"""
+from flask import abort
+from werkzeug.routing import BaseConverter
+
+from accounting.models import Account
+
+
+class AccountConverter(BaseConverter):
+    """The account converter to convert the account code and to the
+    corresponding account in the routes."""
+
+    def to_python(self, value: str) -> Account:
+        """Converts an account code to an account.
+
+        :param value: The account code.
+        :return: The corresponding account.
+        """
+        account: Account | None = Account.find_by_code(value)
+        if account is None:
+            abort(404)
+        return account
+
+    def to_url(self, value: Account) -> str:
+        """Converts an account to its code.
+
+        :param value: The account.
+        :return: The code.
+        """
+        return value.code

src/accounting/account/forms.py

@@ -0,0 +1,206 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/2/1
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The forms for the account management.
+
+"""
+import sqlalchemy as sa
+from flask import request
+from flask_wtf import FlaskForm
+from wtforms import StringField, BooleanField
+from wtforms.validators import DataRequired, ValidationError
+
+from accounting import db
+from accounting.locale import lazy_gettext
+from accounting.models import BaseAccount, Account
+from accounting.utils.random_id import new_id
+from accounting.utils.strip_text import strip_text
+from accounting.utils.user import get_current_user_pk
+
+
+class BaseAccountExists:
+    """The validator to check if the base account exists."""
+
+    def __call__(self, form: FlaskForm, field: StringField) -> None:
+        if field.data == "":
+            return
+        if db.session.get(BaseAccount, field.data) is None:
+            raise ValidationError(lazy_gettext(
+                "The base account does not exist."))
+
+
+class BaseAccountAvailable:
+    """The validator to check if the base account is available."""
+
+    def __call__(self, form: FlaskForm, field: StringField) -> None:
+        if field.data == "":
+            return
+        if len(field.data) != 4:
+            raise ValidationError(lazy_gettext(
+                "The base account is not available."))
+
+
+class NoOffsetNominalAccount:
+    """The validator to check nominal account is not to be offset."""
+
+    def __call__(self, form: FlaskForm, field: BooleanField) -> None:
+        assert isinstance(form, AccountForm)
+        if not field.data:
+            return
+        if form.base_code.data is None:
+            return
+        if form.base_code.data[0] not in {"1", "2", "3"}:
+            raise ValidationError(lazy_gettext(
+                "A nominal account does not need offset."))
+
+
+class AccountForm(FlaskForm):
+    """The form to create or edit an account."""
+    base_code = StringField(
+        filters=[strip_text],
+        validators=[
+            DataRequired(lazy_gettext("Please select the base account.")),
+            BaseAccountExists(),
+            BaseAccountAvailable()])
+    """The code of the base account."""
+    title = StringField(
+        filters=[strip_text],
+        validators=[DataRequired(lazy_gettext("Please fill in the title"))])
+    """The title."""
+    is_need_offset = BooleanField(
+        validators=[NoOffsetNominalAccount()])
+    """Whether the the journal entry line items of this account need offset."""
+
+    def populate_obj(self, obj: Account) -> None:
+        """Populates the form data into an account object.
+
+        :param obj: The account object.
+        :return: None.
+        """
+        is_new: bool = obj.id is None
+        if is_new:
+            obj.id = new_id(Account)
+        if obj.base_code != self.base_code.data:
+            if obj.base_code is not None:
+                sort_accounts_in(obj.base_code, obj.id)
+            sort_accounts_in(self.base_code.data, obj.id)
+            count: int = Account.query\
+                .filter(Account.base_code == self.base_code.data).count()
+            obj.base_code = self.base_code.data
+            obj.no = count + 1
+        obj.title = self.title.data
+        if self.base_code.data[0] in {"1", "2", "3"}:
+            obj.is_need_offset = self.is_need_offset.data
+        else:
+            obj.is_need_offset = False
+        if is_new:
+            current_user_pk: int = get_current_user_pk()
+            obj.created_by_id = current_user_pk
+            obj.updated_by_id = current_user_pk
+
+    def post_update(self, obj: Account) -> None:
+        """The post-processing after the update.
+
+        :param obj: The account object.
+        :return: None
+        """
+        current_user_pk: int = get_current_user_pk()
+        obj.updated_by_id = current_user_pk
+        obj.updated_at = sa.func.now()
+        if hasattr(self, "__post_update"):
+            getattr(self, "__post_update")()
+
+    @property
+    def selected_base(self) -> BaseAccount | None:
+        """The selected base account in the form.
+
+        :return: The selected base account in the form.
+        """
+        return db.session.get(BaseAccount, self.base_code.data)
+
+    @property
+    def base_options(self) -> list[BaseAccount]:
+        """The selectable base accounts.
+
+        :return: The selectable base accounts.
+        """
+        return BaseAccount.query\
+            .filter(sa.func.char_length(BaseAccount.code) == 4)\
+            .order_by(BaseAccount.code).all()
+
+
+def sort_accounts_in(base_code: str, exclude: int) -> None:
+    """Sorts the accounts under a base account after changing the base
+    account or deleting an account.
+
+    :param base_code: The code of the base account.
+    :param exclude: The account ID to exclude.
+    :return: None.
+    """
+    accounts: list[Account] = Account.query\
+        .filter(Account.base_code == base_code,
+                Account.id != exclude)\
+        .order_by(Account.no).all()
+    for i in range(len(accounts)):
+        if accounts[i].no != i + 1:
+            accounts[i].no = i + 1
+
+
+class AccountReorderForm:
+    """The form to reorder the accounts."""
+
+    def __init__(self, base: BaseAccount):
+        """Constructs the form to reorder the accounts under a base account.
+
+        :param base: The base account.
+        """
+        self.base: BaseAccount = base
+        """The base account."""
+        self.is_modified: bool = False
+        """Whether the order is modified."""
+
+    def save_order(self) -> None:
+        """Saves the order of the account.
+
+        :return:
+        """
+        accounts: list[Account] = self.base.accounts
+
+        # Collects the specified order.
+        orders: dict[Account, int] = {}
+        for account in accounts:
+            if f"{account.id}-no" in request.form:
+                try:
+                    orders[account] = int(request.form[f"{account.id}-no"])
+                except ValueError:
+                    pass
+
+        # Missing and invalid orders are appended to the end.
+        missing: list[Account] = [x for x in accounts if x not in orders]
+        if len(missing) > 0:
+            next_no: int = 1 if len(orders) == 0 else max(orders.values()) + 1
+            for account in missing:
+                orders[account] = next_no
+
+        # Sort by the specified order first, and their original order.
+        accounts = sorted(accounts, key=lambda x: (orders[x], x.no, x.code))
+
+        # Update the orders.
+        with db.session.no_autoflush:
+            for i in range(len(accounts)):
+                if accounts[i].no != i + 1:
+                    accounts[i].no = i + 1
+                    self.is_modified = True

src/accounting/account/queries.py

@@ -0,0 +1,55 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/30
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The queries for the account management.
+
+"""
+import sqlalchemy as sa
+from flask import request
+
+from accounting.locale import gettext
+from accounting.models import Account, AccountL10n
+from accounting.utils.query import parse_query_keywords
+
+
+def get_account_query() -> list[Account]:
+    """Returns the accounts, optionally filtered by the query.
+
+    :return: The accounts.
+    """
+    keywords: list[str] = parse_query_keywords(request.args.get("q"))
+    if len(keywords) == 0:
+        return Account.query.order_by(Account.base_code, Account.no).all()
+    code: sa.BinaryExpression = Account.base_code + "-" \
+        + sa.func.substr("000" + sa.cast(Account.no, sa.String),
+                         sa.func.char_length(sa.cast(Account.no,
+                                                     sa.String)) + 1)
+    conditions: list[sa.BinaryExpression] = []
+    for k in keywords:
+        l10n: list[AccountL10n] = AccountL10n.query\
+            .filter(AccountL10n.title.icontains(k)).all()
+        l10n_matches: set[str] = {x.account_id for x in l10n}
+        sub_conditions: list[sa.BinaryExpression] \
+            = [Account.base_code.contains(k),
+               Account.title_l10n.icontains(k),
+               code.contains(k),
+               Account.id.in_(l10n_matches)]
+        if k in gettext("Needs Offset"):
+            sub_conditions.append(Account.is_need_offset)
+        conditions.append(sa.or_(*sub_conditions))
+
+    return Account.query.filter(*conditions)\
+        .order_by(Account.base_code, Account.no).all()

src/accounting/account/views.py

@@ -0,0 +1,214 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/30
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The views for the account management.
+
+"""
+from urllib.parse import parse_qsl, urlencode
+
+import sqlalchemy as sa
+from flask import Blueprint, render_template, session, redirect, flash, \
+    url_for, request
+from werkzeug.datastructures import ImmutableMultiDict
+
+from accounting import db
+from accounting.locale import lazy_gettext
+from accounting.models import Account, BaseAccount
+from accounting.utils.cast import s
+from accounting.utils.flash_errors import flash_form_errors
+from accounting.utils.next_uri import inherit_next, or_next
+from accounting.utils.pagination import Pagination
+from accounting.utils.permission import can_view, has_permission, can_edit
+from accounting.utils.user import get_current_user_pk
+from .forms import AccountForm, sort_accounts_in, AccountReorderForm
+from .queries import get_account_query
+
+bp: Blueprint = Blueprint("account", __name__)
+"""The view blueprint for the account management."""
+
+
+@bp.get("", endpoint="list")
+@has_permission(can_view)
+def list_accounts() -> str:
+    """Lists the accounts.
+
+    :return: The account list.
+    """
+    accounts: list[BaseAccount] = get_account_query()
+    pagination: Pagination = Pagination[BaseAccount](accounts)
+    return render_template("accounting/account/list.html",
+                           list=pagination.list, pagination=pagination)
+
+
+@bp.get("create", endpoint="create")
+@has_permission(can_edit)
+def show_add_account_form() -> str:
+    """Shows the form to add an account.
+
+    :return: The form to add an account.
+    """
+    if "form" in session:
+        form = AccountForm(ImmutableMultiDict(parse_qsl(session["form"])))
+        del session["form"]
+        form.validate()
+    else:
+        form = AccountForm()
+    return render_template("accounting/account/create.html",
+                           form=form)
+
+
+@bp.post("store", endpoint="store")
+@has_permission(can_edit)
+def add_account() -> redirect:
+    """Adds an account.
+
+    :return: The redirection to the account detail on success, or the account
+        creation form on error.
+    """
+    form = AccountForm(request.form)
+    if not form.validate():
+        flash_form_errors(form)
+        session["form"] = urlencode(list(request.form.items()))
+        return redirect(inherit_next(url_for("accounting.account.create")))
+    account: Account = Account()
+    form.populate_obj(account)
+    db.session.add(account)
+    db.session.commit()
+    flash(s(lazy_gettext("The account is added successfully")), "success")
+    return redirect(inherit_next(__get_detail_uri(account)))
+
+
+@bp.get("<account:account>", endpoint="detail")
+@has_permission(can_view)
+def show_account_detail(account: Account) -> str:
+    """Shows the account detail.
+
+    :param account: The account.
+    :return: The detail.
+    """
+    return render_template("accounting/account/detail.html", obj=account)
+
+
+@bp.get("<account:account>/edit", endpoint="edit")
+@has_permission(can_edit)
+def show_account_edit_form(account: Account) -> str:
+    """Shows the form to edit an account.
+
+    :param account: The account.
+    :return: The form to edit the account.
+    """
+    form: AccountForm
+    if "form" in session:
+        form = AccountForm(ImmutableMultiDict(parse_qsl(session["form"])))
+        del session["form"]
+        form.validate()
+    else:
+        form = AccountForm(obj=account)
+    return render_template("accounting/account/edit.html",
+                           account=account, form=form)
+
+
+@bp.post("<account:account>/update", endpoint="update")
+@has_permission(can_edit)
+def update_account(account: Account) -> redirect:
+    """Updates an account.
+
+    :param account: The account.
+    :return: The redirection to the account detail on success, or the account
+        edit form on error.
+    """
+    form = AccountForm(request.form)
+    if not form.validate():
+        flash_form_errors(form)
+        session["form"] = urlencode(list(request.form.items()))
+        return redirect(inherit_next(url_for("accounting.account.edit",
+                                             account=account)))
+    with db.session.no_autoflush:
+        form.populate_obj(account)
+    if not account.is_modified:
+        flash(s(lazy_gettext("The account was not modified.")), "success")
+        return redirect(inherit_next(__get_detail_uri(account)))
+    account.updated_by_id = get_current_user_pk()
+    account.updated_at = sa.func.now()
+    db.session.commit()
+    flash(s(lazy_gettext("The account is updated successfully.")), "success")
+    return redirect(inherit_next(__get_detail_uri(account)))
+
+
+@bp.post("<account:account>/delete", endpoint="delete")
+@has_permission(can_edit)
+def delete_account(account: Account) -> redirect:
+    """Deletes an account.
+
+    :param account: The account.
+    :return: The redirection to the account list on success, or the account
+        detail on error.
+    """
+    if not account.can_delete:
+        flash(s(lazy_gettext("The account cannot be deleted.")), "error")
+        return redirect(inherit_next(__get_detail_uri(account)))
+    account.delete()
+    sort_accounts_in(account.base_code, account.id)
+    db.session.commit()
+    flash(s(lazy_gettext("The account is deleted successfully.")), "success")
+    return redirect(or_next(__get_list_uri()))
+
+
+@bp.get("bases/<baseAccount:base>", endpoint="order")
+@has_permission(can_view)
+def show_account_order(base: BaseAccount) -> str:
+    """Shows the order of the accounts under a same base account.
+
+    :param base: The base account.
+    :return: The order of the accounts under the base account.
+    """
+    return render_template("accounting/account/order.html", base=base)
+
+
+@bp.post("bases/<baseAccount:base>", endpoint="sort")
+@has_permission(can_edit)
+def sort_accounts(base: BaseAccount) -> redirect:
+    """Reorders the accounts under a base account.
+
+    :param base: The base account.
+    :return: The redirection to the incoming account or the account list.  The
+        reordering operation does not fail.
+    """
+    form: AccountReorderForm = AccountReorderForm(base)
+    form.save_order()
+    if not form.is_modified:
+        flash(s(lazy_gettext("The order was not modified.")), "success")
+        return redirect(or_next(__get_list_uri()))
+    db.session.commit()
+    flash(s(lazy_gettext("The order is updated successfully.")), "success")
+    return redirect(or_next(__get_list_uri()))
+
+
+def __get_detail_uri(account: Account) -> str:
+    """Returns the detail URI of an account.
+
+    :param account: The account.
+    :return: The detail URI of the account.
+    """
+    return url_for("accounting.account.detail", account=account)
+
+
+def __get_list_uri() -> str:
+    """Returns the account list URI.
+
+    :return: The account list URI.
+    """
+    return url_for("accounting.account.list")

src/accounting/base_account/__init__.py

@@ -1,4 +1,4 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/25
 
 #  Copyright (c) 2023 imacat.
@@ -19,16 +19,18 @@
 """
 from flask import Flask, Blueprint
 
+from .commands import init_base_accounts_command
+
 
 def init_app(app: Flask, bp: Blueprint) -> None:
     """Initialize the application.
 
-    :param bp: The blueprint of the accounting application.
     :param app: The Flask application.
+    :param bp: The blueprint of the accounting application.
     :return: None.
     """
+    from .converters import BaseAccountConverter
+    app.url_map.converters["baseAccount"] = BaseAccountConverter
+
     from .views import bp as base_account_bp
     bp.register_blueprint(base_account_bp, url_prefix="/base-accounts")
-
-    from .commands import init_base_accounts_command
-    app.cli.add_command(init_base_accounts_command)

src/accounting/base_account/commands.py

@@ -1,4 +1,4 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/25
 
 #  Copyright (c) 2023 imacat.
@@ -17,693 +17,30 @@
 """The console commands for the base account management.
 
 """
-import click
+import csv
-from flask.cli import with_appcontext
 
-from accounting.database import db
+import sqlalchemy as sa
-from .models import BaseAccount, BaseAccountL10n
 
-BaseAccountData = tuple[int, str, str, str]
+from accounting import data_dir
-"""The format of the base account data, as a list of (code, English,
+from accounting import db
-Traditional Chinese, Simplified Chinese) tuples."""
+from accounting.models import BaseAccount, BaseAccountL10n
+from accounting.utils.title_case import title_case
 
 
-@click.command("accounting-init-base")
-@with_appcontext
 def init_base_accounts_command() -> None:
     """Initializes the base accounts."""
     if BaseAccount.query.first() is not None:
-        click.echo("Base accounts already exist.")
+        return
-        raise click.Abort
 
-    db.session.bulk_save_objects(
+    with open(data_dir / "base_accounts.csv") as fp:
-        [BaseAccount(code=str(x[0]), title_l10n=x[1]) for x in DATA])
+        data: list[dict[str, str]] = [x for x in csv.DictReader(fp)]
-    db.session.bulk_save_objects(
+    account_data: list[dict[str, str]] = [{"code": x["code"],
-        [BaseAccountL10n(account_code=x[0], locale=y[0], title=y[1])
+                                           "title_l10n": title_case(x["title"])}
-         for x in DATA for y in (("zh_Hant", x[2]), ("zh_Hans", x[3]))])
+                                          for x in data]
-    db.session.commit()
+    locales: list[str] = [x[5:] for x in data[0] if x.startswith("l10n-")]
-    click.echo("Base accounts initialized.")
+    l10n_data: list[dict[str, str]] = [{"account_code": x["code"],
-
+                                        "locale": y,
-
+                                        "title": x[f"l10n-{y}"]}
-DATA: list[BaseAccountData] = [
+                                       for x in data for y in locales]
-    (1, "assets", "資產", "资产"),
+    db.session.execute(sa.insert(BaseAccount), account_data)
-    (2, "liabilities", "負債", "负债"),
+    db.session.execute(sa.insert(BaseAccountL10n), l10n_data)
-    (3, "owners’ equity", "業主權益", "业主权益"),
-    (4, "operating revenue", "營業收入", "营业收入"),
-    (5, "operating costs", "營業成本", "营业成本"),
-    (6, "operating expenses", "營業費用", "营业费用"),
-    (7, "non-operating revenue and expenses, other income (expense)",
-     "營業外收入及費用", "营业外收入及费用"),
-    (8, "income tax expense (or benefit)", "所得稅費用(或利益)",
-     "所得税费用(或利益)"),
-    (9, "nonrecurring gain or loss", "非經常營業損益", "非经常营业损益"),
-    (11, "current assets", "流動資產", "流动资产"),
-    (12, "current assets", "流動資產", "流动资产"),
-    (13, "funds and long-term investments", "基金及長期投資", "基金及长期投资"),
-    (14, "property , plant, and equipment", "固定資產", "固定资产"),
-    (15, "property , plant, and equipment", "固定資產", "固定资产"),
-    (16, "depletable assets", "遞耗資產", "递耗资产"),
-    (17, "intangible assets", "無形資產", "无形资产"),
-    (18, "other assets", "其他資產", "其他资产"),
-    (21, "current liabilities", "流動負債", "流动负债"),
-    (22, "current liabilities", "流動負債", "流动负债"),
-    (23, "long-term liabilities", "長期負債", "长期负债"),
-    (28, "other liabilities", "其他負債", "其他负债"),
-    (31, "capital", "資本", "资本"),
-    (32, "additional paid-in capital", "資本公積", "资本公积"),
-    (33, "retained earnings (accumulated deficit)", "保留盈餘(或累積虧損)",
-     "保留盈余(或累积亏损)"),
-    (34, "equity adjustments", "權益調整", "权益调整"),
-    (35, "treasury stock", "庫藏股", "库藏股"),
-    (36, "minority interest", "少數股權", "少数股权"),
-    (41, "sales revenue", "銷貨收入", "销货收入"),
-    (46, "service revenue", "勞務收入", "劳务收入"),
-    (47, "agency revenue", "業務收入", "业务收入"),
-    (48, "other operating revenue", "其他營業收入", "其他营业收入"),
-    (51, "cost of goods sold", "銷貨成本", "销货成本"),
-    (56, "service costs", "勞務成本", "劳务成本"),
-    (57, "agency costs", "業務成本", "业务成本"),
-    (58, "other operating costs", "其他營業成本", "其他营业成本"),
-    (61, "selling expenses", "推銷費用", "推销费用"),
-    (62, "general & administrative expenses", "管理及總務費用", "管理及总务费用"),
-    (63, "research and development expenses", "研究發展費用", "研究发展费用"),
-    (71, "non-operating revenue", "營業外收入", "营业外收入"),
-    (72, "non-operating revenue", "營業外收入", "营业外收入"),
-    (73, "non-operating revenue", "營業外收入", "营业外收入"),
-    (74, "non-operating revenue", "營業外收入", "营业外收入"),
-    (75, "non-operating expenses", "營業外費用", "营业外费用"),
-    (76, "non-operating expenses", "營業外費用", "营业外费用"),
-    (77, "non-operating expenses", "營業外費用", "营业外费用"),
-    (78, "non-operating expenses", "營業外費用", "营业外费用"),
-    (81, "income tax expense (or benefit)", "所得稅費用(或利益)",
-     "所得税费用(或利益)"),
-    (91, "gain (loss) from discontinued operations", "停業部門損益",
-     "停业部门损益"),
-    (92, "extraordinary gain or loss", "非常損益", "非常损益"),
-    (93, "cumulative effect of changes in accounting principles",
-     "會計原則變動累積影響數", "会计原则变动累积影响数"),
-    (94, "minority interest income", "少數股權淨利", "少数股权净利"),
-    (111, "cash and cash equivalents", "現金及約當現金", "现金及约当现金"),
-    (112, "short-term investments", "短期投資", "短期投资"),
-    (113, "notes receivable", "應收票據", "应收票据"),
-    (114, "accounts receivable", "應收帳款", "应收帐款"),
-    (118, "other receivables", "其他應收款", "其他应收款"),
-    (121, "inventories", "存貨", "存货"),
-    (122, "inventories", "存貨", "存货"),
-    (125, "prepaid expenses", "預付費用", "预付费用"),
-    (126, "prepayments", "預付款項", "预付款项"),
-    (128, "other current assets", "其他流動資產", "其他流动资产"),
-    (129, "other current assets", "其他流動資產", "其他流动资产"),
-    (131, "funds", "基金", "基金"),
-    (132, "long-term investments", "長期投資", "长期投资"),
-    (141, "land", "土地", "土地"),
-    (142, "land improvements", "土地改良物", "土地改良物"),
-    (143, "buildings", "房屋及建物", "房屋及建物"),
-    (144, "machinery and equipment", "機(器)具及設備", "机(器)具及设备"),
-    (145, "machinery and equipment", "機(器)具及設備", "机(器)具及设备"),
-    (146, "machinery and equipment", "機(器)具及設備", "机(器)具及设备"),
-    (151, "leased assets", "租賃資產", "租赁资产"),
-    (152, "leasehold improvements", "租賃權益改良", "租赁权益改良"),
-    (156, "construction in progress and prepayments for equipment",
-     "未完工程及預付購置設備款", "未完工程及预付购置设备款"),
-    (158, "miscellaneous property, plant, and equipment", "雜項固定資產",
-     "杂项固定资产"),
-    (161, "depletable assets", "遞耗資產", "递耗资产"),
-    (171, "trademarks", "商標權", "商标权"),
-    (172, "patents", "專利權", "专利权"),
-    (173, "franchise", "特許權", "特许权"),
-    (174, "copyright", "著作權", "著作权"),
-    (175, "computer software", "電腦軟體", "电脑软体"),
-    (176, "goodwill", "商譽", "商誉"),
-    (177, "organization costs", "開辦費", "开办费"),
-    (178, "other intangibles", "其他無形資產", "其他无形资产"),
-    (181, "deferred assets", "遞延資產", "递延资产"),
-    (182, "idle assets", "閒置資產", "闲置资产"),
-    (184, "long-term notes , accounts and overdue receivables",
-     "長期應收票據及款項與催收帳款", "长期应收票据及款项与催收帐款"),
-    (185, "assets leased to others", "出租資產", "出租资产"),
-    (186, "refundable deposit", "存出保證金", "存出保证金"),
-    (188, "miscellaneous assets", "雜項資產", "杂项资产"),
-    (211, "short-term borrowings (debt)", "短期借款", "短期借款"),
-    (212, "short-term notes and bills payable", "應付短期票券", "应付短期票券"),
-    (213, "notes payable", "應付票據", "应付票据"),
-    (214, "accounts pay able", "應付帳款", "应付帐款"),
-    (216, "income taxes payable", "應付所得稅", "应付所得税"),
-    (217, "accrued expenses", "應付費用", "应付费用"),
-    (218, "other payables", "其他應付款", "其他应付款"),
-    (219, "other payables", "其他應付款", "其他应付款"),
-    (226, "advance receipts", "預收款項", "预收款项"),
-    (227, "long-term liabilities -current portion",
-     "一年或一營業週期內到期長期負債", "一年或一营业周期内到期长期负债"),
-    (228, "other current liabilities", "其他流動負債",
-     "其他流动负债"),
-    (229, "other current liabilities", "其他流動負債",
-     "其他流动负债"),
-    (231, "corporate bonds payable", "應付公司債", "应付公司债"),
-    (232, "long-term loans payable", "長期借款", "长期借款"),
-    (233, "long-term notes and accounts payable", "長期應付票據及款項",
-     "长期应付票据及款项"),
-    (234, "accrued liabilities for land value increment tax",
-     "估計應付土地增值稅", "估计应付土地增值税"),
-    (235, "accrued pension liabilities", "應計退休金負債", "应计退休金负债"),
-    (238, "other long-term liabilities", "其他長期負債", "其他长期负债"),
-    (281, "deferred liabilities", "遞延負債", "递延负债"),
-    (286, "deposits received", "存入保證金", "存入保证金"),
-    (288, "miscellaneous liabilities", "雜項負債", "杂项负债"),
-    (311, "capital", "資本（或股本）", "资本（或股本）"),
-    (321, "paid-in capital in excess of par", "股票溢價", "股票溢价"),
-    (323, "capital surplus from assets revaluation", "資產重估增值準備",
-     "资产重估增值准备"),
-    (324, "capital surplus from gain on disposal of assets", "處分資產溢價公積",
-     "处分资产溢价公积"),
-    (325, "capital surplus from business combination", "合併公積", "合并公积"),
-    (326, "donated surplus", "受贈公積", "受赠公积"),
-    (328, "other additional paid-in capital", "其他資本公積", "其他资本公积"),
-    (331, "legal reserve", "法定盈餘公積", "法定盈余公积"),
-    (332, "special reserve", "特別盈餘公積", "特别盈余公积"),
-    (335, "retained earnings-unappropriated (or accumulated deficit)",
-     "未分配盈餘(或累積虧損)", "未分配盈余(或累积亏损)"),
-    (341,
-     "unrealized loss on market value decline of long-term equity investments",
-     "長期股權投資未實現跌價損失", "长期股权投资未实现跌价损失"),
-    (342, "cumulative translation adjustment", "累積換算調整數", "累积换算调整数"),
-    (343, "net loss not recognized as pension cost", "未認列為退休金成本之淨損失",
-     "未认列为退休金成本之净损失"),
-    (351, "treasury stock", "庫藏股", "库藏股"),
-    (361, "minority interest", "少數股權", "少数股权"),
-    (411, "sales revenue", "銷貨收入", "销货收入"),
-    (417, "sales return", "銷貨退回", "销货退回"),
-    (419, "sales allowances", "銷貨折讓", "销货折让"),
-    (461, "service revenue", "勞務收入", "劳务收入"),
-    (471, "agency revenue", "業務收入", "业务收入"),
-    (488, "other operating revenue", "其他營業收入—其他", "其他营业收入—其他"),
-    (511, "cost of goods sold", "銷貨成本", "销货成本"),
-    (512, "purchases", "進貨", "进货"),
-    (513, "materials purchased", "進料", "进料"),
-    (514, "direct labor", "直接人工", "直接人工"),
-    (515, "manufacturing overhead", "製造費用", "制造费用"),
-    (516, "manufacturing overhead", "製造費用", "制造费用"),
-    (517, "manufacturing overhead", "製造費用", "制造费用"),
-    (518, "manufacturing overhead", "製造費用", "制造费用"),
-    (561, "service costs", "勞務成本", "劳务成本"),
-    (571, "agency costs", "業務成本", "业务成本"),
-    (588, "other operating costs-other", "其他營業成本—其他", "其他营业成本—其他"),
-    (615, "selling expenses", "推銷費用", "推销费用"),
-    (616, "selling expenses", "推銷費用", "推销费用"),
-    (617, "selling expenses", "推銷費用", "推销费用"),
-    (618, "selling expenses", "推銷費用", "推销费用"),
-    (625, "general & administrative expenses", "管理及總務費用", "管理及总务费用"),
-    (626, "general & administrative expenses", "管理及總務費用", "管理及总务费用"),
-    (627, "general & administrative expenses", "管理及總務費用", "管理及总务费用"),
-    (628, "general & administrative expenses", "管理及總務費用", "管理及总务费用"),
-    (635, "research and development expenses", "研究發展費用", "研究发展费用"),
-    (636, "research and development expenses", "研究發展費用", "研究发展费用"),
-    (637, "research and development expenses", "研究發展費用", "研究发展费用"),
-    (638, "research and development expenses", "研究發展費用", "研究发展费用"),
-    (711, "interest revenue", "利息收入", "利息收入"),
-    (712, "investment income", "投資收益", "投资收益"),
-    (713, "foreign exchange gain", "兌換利益", "兑换利益"),
-    (714, "gain on disposal of investments", "處分投資收益", "处分投资收益"),
-    (715, "gain on disposal of assets", "處分資產溢價收入", "处分资产溢价收入"),
-    (748, "other non-operating revenue", "其他營業外收入", "其他营业外收入"),
-    (751, "interest expense", "利息費用", "利息费用"),
-    (752, "investment loss", "投資損失", "投资损失"),
-    (753, "foreign exchange loss", "兌換損失", "兑换损失"),
-    (754, "loss on disposal of investments", "處分投資損失", "处分投资损失"),
-    (755, "loss on disposal of assets", "處分資產損失", "处分资产损失"),
-    (788, "other non-operating expenses", "其他營業外費用", "其他营业外费用"),
-    (811, "income tax expense (or benefit)", "所得稅費用(或利益)",
-     "所得税费用(或利益)"),
-    (911, "income (loss) from operations of discontinued segments",
-     "停業部門損益—停業前營業損益", "停业部门损益—停业前营业损益"),
-    (912, "gain (loss) from disposal of discontinued segments",
-     "停業部門損益—處分損益", "停业部门损益—处分损益"),
-    (921, "extraordinary gain or loss", "非常損益", "非常损益"),
-    (931, "cumulative effect of changes in accounting principles",
-     "會計原則變動累積影響數", "会计原则变动累积影响数"),
-    (941, "minority interest income", "少數股權淨利", "少数股权净利"),
-    (1111, "cash on hand", "庫存現金", "库存现金"),
-    (1112, "petty cash/revolving funds", "零用金/週轉金", "零用金/周转金"),
-    (1113, "cash in banks", "銀行存款", "银行存款"),
-    (1116, "cash in transit", "在途現金", "在途现金"),
-    (1117, "cash equivalents", "約當現金", "约当现金"),
-    (1118, "other cash and cash equivalents", "其他現金及約當現金",
-     "其他现金及约当现金"),
-    (1121, "short-term investments – stock", "短期投資—股票", "短期投资—股票"),
-    (1122, "short-term investments – short-term notes and bills",
-     "短期投資—短期票券", "短期投资—短期票券"),
-    (1123, "short-term investments – government bonds", "短期投資—政府債券",
-     "短期投资—政府债券"),
-    (1124, "short-term investments – beneficiary certificates",
-     "短期投資—受益憑證", "短期投资—受益凭证"),
-    (1125, "short-term investments – corporate bonds", "短期投資—公司債",
-     "短期投资—公司债"),
-    (1128, "short-term investments – other", "短期投資—其他", "短期投资—其他"),
-    (1129, "allowance for reduction of short-term investment to market",
-     "備抵短期投資跌價損失", "备抵短期投资跌价损失"),
-    (1131, "notes receivable", "應收票據", "应收票据"),
-    (1132, "discounted notes receivable", "應收票據貼現", "应收票据贴现"),
-    (1137, "notes receivable – related parties", "應收票據—關係人",
-     "应收票据—关系人"),
-    (1138, "other notes receivable", "其他應收票據", "其他应收票据"),
-    (1139, "allowance for uncollectible accounts – notes receivable",
-     "備抵呆帳－應收票據", "备抵呆帐－应收票据"),
-    (1141, "accounts receivable", "應收帳款", "应收帐款"),
-    (1142, "installment accounts receivable", "應收分期帳款",
-     "应收分期帐款"),
-    (1147, "accounts receivable – related parties", "應收帳款—關係人",
-     "应收帐款—关系人"),
-    (1149, "allowance for uncollectible accounts – accounts receivable",
-     "備抵呆帳－應收帳款", "备抵呆帐－应收帐款"),
-    (1181, "forward exchange contract receivable", "應收出售遠匯款",
-     "应收出售远汇款"),
-    (1182, "forward exchange contract receivable – foreign currencies",
-     "應收遠匯款—外幣", "应收远汇款—外币"),
-    (1183, "discount on forward ex-change contract", "買賣遠匯折價",
-     "买卖远汇折价"),
-    (1184, "earned revenue receivable", "應收收益", "应收收益"),
-    (1185, "income tax refund receivable", "應收退稅款", "应收退税款"),
-    (1187, "other receivables – related parties", "其他應收款—關係人",
-     "其他应收款—关系人"),
-    (1188, "other receivables – other", "其他應收款—其他", "其他应收款—其他"),
-    (1189, "allowance for uncollectible accounts – other receivables",
-     "備抵呆帳—其他應收款", "备抵呆帐—其他应收款"),
-    (1211, "merchandise inventory", "商品存貨", "商品存货"),
-    (1212, "consigned goods", "寄銷商品", "寄销商品"),
-    (1213, "goods in transit", "在途商品", "在途商品"),
-    (1219, "allowance for reduction of inventory to market", "備抵存貨跌價損失",
-     "备抵存货跌价损失"),
-    (1221, "finished goods", "製成品", "制成品"),
-    (1222, "consigned finished goods", "寄銷製成品", "寄销制成品"),
-    (1223, "by-products", "副產品", "副产品"),
-    (1224, "work in process", "在製品", "在制品"),
-    (1225, "work in process – outsourced", "委外加工", "委外加工"),
-    (1226, "raw materials", "原料", "原料"),
-    (1227, "supplies", "物料", "物料"),
-    (1228, "materials and supplies in transit", "在途原物料", "在途原物料"),
-    (1229, "allowance for reduction of inventory to market", "備抵存貨跌價損失",
-     "备抵存货跌价损失"),
-    (1251, "prepaid payroll", "預付薪資", "预付薪资"),
-    (1252, "prepaid rents", "預付租金", "预付租金"),
-    (1253, "prepaid insurance", "預付保險費", "预付保险费"),
-    (1254, "office supplies", "用品盤存", "用品盘存"),
-    (1255, "prepaid income tax", "預付所得稅", "预付所得税"),
-    (1258, "other prepaid expenses", "其他預付費用", "其他预付费用"),
-    (1261, "prepayment for purchases", "預付貨款", "预付货款"),
-    (1268, "other prepayments", "其他預付款項", "其他预付款项"),
-    (1281, "VAT paid ( or input tax)", "進項稅額", "进项税额"),
-    (1282, "excess VAT paid (or overpaid VAT)", "留抵稅額", "留抵税额"),
-    (1283, "temporary payments", "暫付款", "暂付款"),
-    (1284, "payment on behalf of others", "代付款", "代付款"),
-    (1285, "advances to employees", "員工借支", "员工借支"),
-    (1286, "refundable deposits", "存出保證金", "存出保证金"),
-    (1287, "certificate of deposit-restricted", "受限制存款", "受限制存款"),
-    (1291, "deferred income tax assets", "遞延所得稅資產", "递延所得税资产"),
-    (1292, "deferred foreign exchange losses", "遞延兌換損失", "递延兑换损失"),
-    (1293, "owners’ (stockholders’) current account", "業主(股東)往來",
-     "业主(股东)往来"),
-    (1294, "current account with others", "同業往來", "同业往来"),
-    (1298, "other current assets – other", "其他流動資產—其他",
-     "其他流动资产—其他"),
-    (1311, "redemption fund (or sinking fund)", "償債基金", "偿债基金"),
-    (1312, "fund for improvement and expansion", "改良及擴充基金",
-     "改良及扩充基金"),
-    (1313, "contingency fund", "意外損失準備基金", "意外损失准备基金"),
-    (1314, "pension fund", "退休基金", "退休基金"),
-    (1318, "other funds", "其他基金", "其他基金"),
-    (1321, "long-term equity investments", "長期股權投資", "长期股权投资"),
-    (1322, "long-term bond investments", "長期債券投資", "长期债券投资"),
-    (1323, "long-term real estate in-vestments", "長期不動產投資",
-     "长期不动产投资"),
-    (1324, "cash surrender value of life insurance", "人壽保險現金解約價值",
-     "人寿保险现金解约价值"),
-    (1328, "other long-term investments", "其他長期投資", "其他长期投资"),
-    (1329,
-     "allowance for excess of cost over market value of long-term investments",
-     "備抵長期投資跌價損失", "备抵长期投资跌价损失"),
-    (1411, "land", "土地", "土地"),
-    (1418, "land – revaluation increments", "土地—重估增值", "土地—重估增值"),
-    (1421, "land improvements", "土地改良物", "土地改良物"),
-    (1428, "land improvements – revaluation increments", "土地改良物—重估增值",
-     "土地改良物—重估增值"),
-    (1429, "accumulated depreciation – land improvements", "累積折舊—土地改良物",
-     "累积折旧—土地改良物"),
-    (1431, "buildings", "房屋及建物", "房屋及建物"),
-    (1438, "buildings –revaluation increments", "房屋及建物—重估增值",
-     "房屋及建物—重估增值"),
-    (1439, "accumulated depreciation – buildings", "累積折舊—房屋及建物",
-     "累积折旧—房屋及建物"),
-    (1441, "machinery", "機(器)具", "机(器)具"),
-    (1448, "machinery – revaluation increments", "機(器)具—重估增值",
-     "机(器)具—重估增值"),
-    (1449, "accumulated depreciation – machinery", "累積折舊—機(器)具",
-     "累积折旧—机(器)具"),
-    (1511, "leased assets", "租賃資產", "租赁资产"),
-    (1519, "accumulated depreciation – leased assets", "累積折舊—租賃資產",
-     "累积折旧—租赁资产"),
-    (1521, "leasehold improvements", "租賃權益改良", "租赁权益改良"),
-    (1529, "accumulated depreciation – leasehold improvements",
-     "累積折舊—租賃權益改良", "累积折旧—租赁权益改良"),
-    (1561, "construction in progress", "未完工程", "未完工程"),
-    (1562, "prepayment for equipment", "預付購置設備款", "预付购置设备款"),
-    (1581, "miscellaneous property, plant, and equipment", "雜項固定資產",
-     "杂项固定资产"),
-    (1588,
-     "miscellaneous property, plant, and equipment – revaluation increments",
-     "雜項固定資產—重估增值", "杂项固定资产—重估增值"),
-    (1589,
-     "accumulated depreciation – miscellaneous property, plant, and equipment",
-     "累積折舊—雜項固定資產", "累积折旧—杂项固定资产"),
-    (1611, "natural resources", "天然資源", "天然资源"),
-    (1618, "natural resources –revaluation increments", "天然資源—重估增值",
-     "天然资源—重估增值"),
-    (1619, "accumulated depletion – natural resources", "累積折耗—天然資源",
-     "累积折耗—天然资源"),
-    (1711, "trademarks", "商標權", "商标权"),
-    (1721, "patents", "專利權", "专利权"),
-    (1731, "franchise", "特許權", "特许权"),
-    (1741, "copyright", "著作權", "著作权"),
-    (1751, "computer software cost", "電腦軟體", "电脑软体"),
-    (1761, "goodwill", "商譽", "商誉"),
-    (1771, "organization costs", "開辦費", "开办费"),
-    (1781, "deferred pension costs", "遞延退休金成本", "递延退休金成本"),
-    (1782, "leasehold improvements", "租賃權益改良", "租赁权益改良"),
-    (1788, "other intangible assets – other", "其他無形資產—其他",
-     "其他无形资产—其他"),
-    (1811, "deferred bond issuance costs", "債券發行成本", "债券发行成本"),
-    (1812, "long-term prepaid rent", "長期預付租金", "长期预付租金"),
-    (1813, "long-term prepaid insurance", "長期預付保險費", "长期预付保险费"),
-    (1814, "deferred income tax assets", "遞延所得稅資產", "递延所得税资产"),
-    (1815, "prepaid pension cost", "預付退休金", "预付退休金"),
-    (1818, "other deferred assets", "其他遞延資產", "其他递延资产"),
-    (1821, "idle assets", "閒置資產", "闲置资产"),
-    (1841, "long-term notes receivable", "長期應收票據", "长期应收票据"),
-    (1842, "long-term accounts receivable", "長期應收帳款", "长期应收帐款"),
-    (1843, "overdue receivables", "催收帳款", "催收帐款"),
-    (1847,
-     "long-term notes, accounts and overdue receivables – related parties",
-     "長期應收票據及款項與催收帳款—關係人", "长期应收票据及款项与催收帐款—关系人"),
-    (1848, "other long-term receivables", "其他長期應收款項", "其他长期应收款项"),
-    (1849,
-     "allowance for uncollectible accounts – long-term notes, accounts and"
-     " overdue receivables",
-     "備抵呆帳—長期應收票據及款項與催收帳款", "备抵呆帐—长期应收票据及款项与催收帐款"),
-    (1851, "assets leased to others", "出租資產", "出租资产"),
-    (1858, "assets leased to others – incremental value from revaluation",
-     "出租資產—重估增值", "出租资产—重估增值"),
-    (1859, "accumulated depreciation – assets leased to others",
-     "累積折舊—出租資產", "累积折旧—出租资产"),
-    (1861, "refundable deposits", "存出保證金", "存出保证金"),
-    (1881, "certificate of deposit – restricted", "受限制存款", "受限制存款"),
-    (1888, "miscellaneous assets – other", "雜項資產—其他", "杂项资产—其他"),
-    (2111, "bank overdraft", "銀行透支", "银行透支"),
-    (2112, "bank loan", "銀行借款", "银行借款"),
-    (2114, "short-term borrowings – owners", "短期借款—業主", "短期借款—业主"),
-    (2115, "short-term borrowings – employees", "短期借款—員工", "短期借款—员工"),
-    (2117, "short-term borrowings – related parties", "短期借款—關係人",
-     "短期借款—关系人"),
-    (2118, "short-term borrowings – other", "短期借款—其他", "短期借款—其他"),
-    (2121, "commercial paper payable", "應付商業本票", "应付商业本票"),
-    (2122, "bank acceptance", "銀行承兌匯票", "银行承兑汇票"),
-    (2128, "other short-term notes and bills payable", "其他應付短期票券",
-     "其他应付短期票券"),
-    (2129, "discount on short-term notes and bills payable", "應付短期票券折價",
-     "应付短期票券折价"),
-    (2131, "notes payable", "應付票據", "应付票据"),
-    (2137, "notes payable – related parties", "應付票據—關係人",
-     "应付票据—关系人"),
-    (2138, "other notes payable", "其他應付票據", "其他应付票据"),
-    (2141, "accounts payable", "應付帳款", "应付帐款"),
-    (2147, "accounts payable – related parties", "應付帳款—關係人",
-     "应付帐款—关系人"),
-    (2161, "income tax payable", "應付所得稅", "应付所得税"),
-    (2171, "accrued payroll", "應付薪工", "应付薪工"),
-    (2172, "accrued rent payable", "應付租金", "应付租金"),
-    (2173, "accrued interest payable", "應付利息", "应付利息"),
-    (2174, "accrued VAT payable", "應付營業稅", "应付营业税"),
-    (2175, "accrued taxes payable – other", "應付稅捐—其他", "应付税捐—其他"),
-    (2178, "other accrued expenses payable", "其他應付費用", "其他应付费用"),
-    (2181, "forward exchange contract payable", "應付購入遠匯款", "应付购入远汇款"),
-    (2182, "forward exchange contract payable – foreign currencies",
-     "應付遠匯款—外幣", "应付远汇款—外币"),
-    (2183, "premium on forward exchange contract", "買賣遠匯溢價", "买卖远汇溢价"),
-    (2184, "payables on land and building purchased", "應付土地房屋款",
-     "应付土地房屋款"),
-    (2185, "Payables on equipment", "應付設備款", "应付设备款"),
-    (2187, "other payables – related parties", "其他應付款—關係人",
-     "其他应付款—关系人"),
-    (2191, "dividend payable", "應付股利", "应付股利"),
-    (2192, "bonus payable", "應付紅利", "应付红利"),
-    (2193, "compensation payable to directors and supervisors", "應付董監事酬勞",
-     "应付董监事酬劳"),
-    (2198, "other payables – other", "其他應付款—其他", "其他应付款—其他"),
-    (2261, "sales revenue received in advance", "預收貨款", "预收货款"),
-    (2262, "revenue received in advance", "預收收入", "预收收入"),
-    (2268, "other advance receipts", "其他預收款", "其他预收款"),
-    (2271, "corporate bonds payable – current portion",
-     "一年或一營業週期內到期公司債", "一年或一营业周期内到期公司债"),
-    (2272, "long-term loans payable – current portion",
-     "一年或一營業週期內到期長期借款", "一年或一营业周期内到期长期借款"),
-    (2273,
-     "long-term notes and accounts payable due within one year or one"
-     " operating cycle",
-     "一年或一營業週期內到期長期應付票據及款項",
-     "一年或一营业周期内到期长期应付票据及款项"),
-    (2277,
-     "long-term notes and accounts payables to related parties – current"
-     " portion",
-     "一年或一營業週期內到期長期應付票據及款項—關係人",
-     "一年或一营业周期内到期长期应付票据及款项—关系人"),
-    (2278, "other long-term liabilities – current portion",
-     "其他一年或一營業週期內到期長期負債", "其他一年或一营业周期内到期长期负债"),
-    (2281, "VAT received (or output tax)", "銷項稅額", "销项税额"),
-    (2283, "temporary receipts", "暫收款", "暂收款"),
-    (2284, "receipts under custody", "代收款", "代收款"),
-    (2285, "estimated warranty liabilities", "估計售後服務/保固負債",
-     "估计售后服务/保固负债"),
-    (2291, "deferred income tax liabilities", "遞延所得稅負債", "递延所得税负债"),
-    (2292, "deferred foreign exchange gain", "遞延兌換利益", "递延兑换利益"),
-    (2293, "owners’ current account", "業主(股東)往來", "业主(股东)往来"),
-    (2294, "current account with others", "同業往來", "同业往来"),
-    (2298, "other current liabilities – others", "其他流動負債—其他",
-     "其他流动负债—其他"),
-    (2311, "corporate bonds payable", "應付公司債", "应付公司债"),
-    (2319, "premium (discount) on corporate bonds payable",
-     "應付公司債溢(折)價", "应付公司债溢(折)价"),
-    (2321, "long-term loans payable – bank", "長期銀行借款", "长期银行借款"),
-    (2324, "long-term loans payable – owners", "長期借款—業主", "长期借款—业主"),
-    (2325, "long-term loans payable – employees", "長期借款—員工",
-     "长期借款—员工"),
-    (2327, "long-term loans payable – related parties", "長期借款—關係人",
-     "长期借款—关系人"),
-    (2328, "long-term loans payable – other", "長期借款—其他", "长期借款—其他"),
-    (2331, "long-term notes payable", "長期應付票據", "长期应付票据"),
-    (2332, "long-term accounts pay-able", "長期應付帳款", "长期应付帐款"),
-    (2333, "long-term capital lease liabilities", "長期應付租賃負債",
-     "长期应付租赁负债"),
-    (2337, "Long-term notes and accounts payable – related parties",
-     "長期應付票據及款項—關係人", "长期应付票据及款项—关系人"),
-    (2338, "other long-term payables", "其他長期應付款項", "其他长期应付款项"),
-    (2341, "estimated accrued land value incremental tax pay-able",
-     "估計應付土地增值稅", "估计应付土地增值税"),
-    (2351, "accrued pension liabilities", "應計退休金負債", "应计退休金负债"),
-    (2388, "other long-term liabilities – other", "其他長期負債—其他",
-     "其他长期负债—其他"),
-    (2811, "deferred revenue", "遞延收入", "递延收入"),
-    (2814, "deferred income tax liabilities", "遞延所得稅負債", "递延所得税负债"),
-    (2818, "other deferred liabilities", "其他遞延負債", "其他递延负债"),
-    (2861, "guarantee deposit received", "存入保證金", "存入保证金"),
-    (2888, "miscellaneous liabilities – other", "雜項負債—其他", "杂项负债—其他"),
-    (3111, "capital – common stock", "普通股股本", "普通股股本"),
-    (3112, "capital – preferred stock", "特別股股本", "特别股股本"),
-    (3113, "capital collected in advance", "預收股本", "预收股本"),
-    (3114, "stock dividends to be distributed", "待分配股票股利",
-     "待分配股票股利"),
-    (3115, "capital", "資本", "资本"),
-    (3211, "paid-in capital in excess of par- common stock", "普通股股票溢價",
-     "普通股股票溢价"),
-    (3212, "paid-in capital in excess of par- preferred stock", "特別股股票溢價",
-     "特别股股票溢价"),
-    (3231, "capital surplus from assets revaluation", "資產重估增值準備",
-     "资产重估增值准备"),
-    (3241, "capital surplus from gain on disposal of assets", "處分資產溢價公積",
-     "处分资产溢价公积"),
-    (3251, "capital surplus from business combination", "合併公積", "合并公积"),
-    (3261, "donated surplus", "受贈公積", "受赠公积"),
-    (3281, "additional paid-in capital from investee under equity method",
-     "權益法長期股權投資資本公積", "权益法长期股权投资资本公积"),
-    (3282, "additional paid-in capital – treasury stock trans-actions",
-     "資本公積—庫藏股票交易", "资本公积—库藏股票交易"),
-    (3311, "legal reserve", "法定盈餘公積", "法定盈余公积"),
-    (3321, "contingency reserve", "意外損失準備", "意外损失准备"),
-    (3322, "improvement and expansion reserve", "改良擴充準備", "改良扩充准备"),
-    (3323, "special reserve for redemption of liabilities", "償債準備",
-     "偿债准备"),
-    (3328, "other special reserve", "其他特別盈餘公積", "其他特别盈余公积"),
-    (3351, "accumulated profit or loss", "累積盈虧", "累积盈亏"),
-    (3352, "prior period adjustments", "前期損益調整", "前期损益调整"),
-    (3353, "net income or loss for current period", "本期損益", "本期损益"),
-    (3411,
-     "unrealized loss on market value decline of long-term equity investments",
-     "長期股權投資未實現跌價損失", "长期股权投资未实现跌价损失"),
-    (3421, "cumulative translation adjustments", "累積換算調整數",
-     "累积换算调整数"),
-    (3431, "net loss not recognized as pension costs",
-     "未認列為退休金成本之淨損失", "未认列为退休金成本之净损失"),
-    (3511, "treasury stock", "庫藏股", "库藏股"),
-    (3611, "minority interest", "少數股權", "少数股权"),
-    (4111, "sales revenue", "銷貨收入", "销货收入"),
-    (4112, "installment sales revenue", "分期付款銷貨收入", "分期付款销货收入"),
-    (4171, "sales return", "銷貨退回", "销货退回"),
-    (4191, "sales discounts and allowances", "銷貨折讓", "销货折让"),
-    (4611, "service revenue", "勞務收入", "劳务收入"),
-    (4711, "agency revenue", "業務收入", "业务收入"),
-    (4888, "other operating revenue – other", "其他營業收入—其他",
-     "其他营业收入—其他"),
-    (5111, "cost of goods sold", "銷貨成本", "销货成本"),
-    (5112, "installment cost of goods sold", "分期付款銷貨成本",
-     "分期付款销货成本"),
-    (5121, "purchases", "進貨", "进货"),
-    (5122, "purchase expenses", "進貨費用", "进货费用"),
-    (5123, "purchase returns", "進貨退出", "进货退出"),
-    (5124, "charges on purchased merchandise", "進貨折讓", "进货折让"),
-    (5131, "material purchased", "進料", "进料"),
-    (5132, "charges on purchased material", "進料費用", "进料费用"),
-    (5133, "material purchase returns", "進料退出", "进料退出"),
-    (5134, "material purchase allowances", "進料折讓", "进料折让"),
-    (5141, "direct labor", "直接人工", "直接人工"),
-    (5151, "indirect labor", "間接人工", "间接人工"),
-    (5152, "rent expense, rent", "租金支出", "租金支出"),
-    (5153, "office supplies (expense)", "文具用品", "文具用品"),
-    (5154, "travelling expense, travel", "旅費", "旅费"),
-    (5155, "shipping expenses, freight", "運費", "运费"),
-    (5156, "postage (expenses)", "郵電費", "邮电费"),
-    (5157, "repair (s) and maintenance (expense )", "修繕費", "修缮费"),
-    (5158, "packing expenses", "包裝費", "包装费"),
-    (5161, "utilities (expense)", "水電瓦斯費", "水电瓦斯费"),
-    (5162, "insurance (expense)", "保險費", "保险费"),
-    (5163, "manufacturing overhead – outsourced", "加工費", "加工费"),
-    (5166, "taxes", "稅捐", "税捐"),
-    (5168, "depreciation expense", "折舊", "折旧"),
-    (5169, "various amortization", "各項耗竭及攤提", "各项耗竭及摊提"),
-    (5172, "meal (expenses)", "伙食費", "伙食费"),
-    (5173, "employee benefits/welfare", "職工福利", "职工福利"),
-    (5176, "training (expense)", "訓練費", "训练费"),
-    (5177, "indirect materials", "間接材料", "间接材料"),
-    (5188, "other manufacturing expenses", "其他製造費用", "其他制造费用"),
-    (5611, "service costs", "勞務成本", "劳务成本"),
-    (5711, "agency costs", "業務成本", "业务成本"),
-    (5888, "other operating costs – other", "其他營業成本—其他",
-     "其他营业成本—其他"),
-    (6151, "payroll expense", "薪資支出", "薪资支出"),
-    (6152, "rent expense, rent", "租金支出", "租金支出"),
-    (6153, "office supplies (expense)", "文具用品", "文具用品"),
-    (6154, "travelling expense, travel", "旅費", "旅费"),
-    (6155, "shipping expenses, freight", "運費", "运费"),
-    (6156, "postage (expenses)", "郵電費", "邮电费"),
-    (6157, "repair (s) and maintenance (expense)", "修繕費", "修缮费"),
-    (6159, "advertisement expense, advertisement", "廣告費", "广告费"),
-    (6161, "utilities (expense)", "水電瓦斯費", "水电瓦斯费"),
-    (6162, "insurance (expense)", "保險費", "保险费"),
-    (6164, "entertainment (expense)", "交際費", "交际费"),
-    (6165, "donation (expense)", "捐贈", "捐赠"),
-    (6166, "taxes", "稅捐", "税捐"),
-    (6167, "loss on uncollectible accounts", "呆帳損失", "呆帐损失"),
-    (6168, "depreciation expense", "折舊", "折旧"),
-    (6169, "various amortization", "各項耗竭及攤提", "各项耗竭及摊提"),
-    (6172, "meal (expenses)", "伙食費", "伙食费"),
-    (6173, "employee benefits/welfare", "職工福利", "职工福利"),
-    (6175, "commission (expense)", "佣金支出", "佣金支出"),
-    (6176, "training (expense)", "訓練費", "训练费"),
-    (6188, "other selling expenses", "其他推銷費用", "其他推销费用"),
-    (6251, "payroll expense", "薪資支出", "薪资支出"),
-    (6252, "rent expense, rent", "租金支出", "租金支出"),
-    (6253, "office supplies", "文具用品", "文具用品"),
-    (6254, "travelling expense, travel", "旅費", "旅费"),
-    (6255, "shipping expenses,freight", "運費", "运费"),
-    (6256, "postage (expenses)", "郵電費", "邮电费"),
-    (6257, "repair (s) and maintenance (expense)", "修繕費", "修缮费"),
-    (6259, "advertisement expense, advertisement", "廣告費", "广告费"),
-    (6261, "utilities (expense)", "水電瓦斯費", "水电瓦斯费"),
-    (6262, "insurance (expense)", "保險費", "保险费"),
-    (6264, "entertainment (expense)", "交際費", "交际费"),
-    (6265, "donation (expense)", "捐贈", "捐赠"),
-    (6266, "taxes", "稅捐", "税捐"),
-    (6267, "loss on uncollectible accounts", "呆帳損失", "呆帐损失"),
-    (6268, "depreciation expense", "折舊", "折旧"),
-    (6269, "various amortization", "各項耗竭及攤提", "各项耗竭及摊提"),
-    (6271, "loss on export sales", "外銷損失", "外销损失"),
-    (6272, "meal (expenses)", "伙食費", "伙食费"),
-    (6273, "employee benefits/welfare", "職工福利", "职工福利"),
-    (6274, "research and development expense", "研究發展費用", "研究发展费用"),
-    (6275, "commission (expense)", "佣金支出", "佣金支出"),
-    (6276, "training (expense)", "訓練費", "训练费"),
-    (6278, "professional service fees", "勞務費", "劳务费"),
-    (6288, "other general and administrative expenses", "其他管理及總務費用",
-     "其他管理及总务费用"),
-    (6351, "payroll expense", "薪資支出", "薪资支出"),
-    (6352, "rent expense, rent", "租金支出", "租金支出"),
-    (6353, "office supplies", "文具用品", "文具用品"),
-    (6354, "travelling expense, travel", "旅費", "旅费"),
-    (6355, "shipping expenses, freight", "運費", "运费"),
-    (6356, "postage (expenses)", "郵電費", "邮电费"),
-    (6357, "repair (s) and maintenance (expense)", "修繕費", "修缮费"),
-    (6361, "utilities (expense)", "水電瓦斯費", "水电瓦斯费"),
-    (6362, "insurance (expense)", "保險費", "保险费"),
-    (6364, "entertainment (expense)", "交際費", "交际费"),
-    (6366, "taxes", "稅捐", "税捐"),
-    (6368, "depreciation expense", "折舊", "折旧"),
-    (6369, "various amortization", "各項耗竭及攤提", "各项耗竭及摊提"),
-    (6372, "meal (expenses)", "伙食費", "伙食费"),
-    (6373, "employee benefits/welfare", "職工福利", "职工福利"),
-    (6376, "training (expense)", "訓練費", "训练费"),
-    (6378, "other research and development expenses", "其他研究發展費用",
-     "其他研究发展费用"),
-    (7111, "interest revenue/income", "利息收入", "利息收入"),
-    (7121, "investment income recognized under equity method",
-     "權益法認列之投資收益", "权益法认列之投资收益"),
-    (7122, "dividends income", "股利收入", "股利收入"),
-    (7123, "gain on market price recovery of short-term investment",
-     "短期投資市價回升利益", "短期投资市价回升利益"),
-    (7131, "foreign exchange gain", "兌換利益", "兑换利益"),
-    (7141, "gain on disposal of investments", "處分投資收益", "处分投资收益"),
-    (7151, "gain on disposal of assets", "處分資產溢價收入", "处分资产溢价收入"),
-    (7481, "donation income", "捐贈收入", "捐赠收入"),
-    (7482, "rent revenue/income", "租金收入", "租金收入"),
-    (7483, "commission revenue/income", "佣金收入", "佣金收入"),
-    (7484, "revenue from sale of scraps", "出售下腳及廢料收入",
-     "出售下脚及废料收入"),
-    (7485, "gain on physical inventory", "存貨盤盈", "存货盘盈"),
-    (7486, "gain from price recovery of inventory", "存貨跌價回升利益",
-     "存货跌价回升利益"),
-    (7487, "gain on reversal of bad debts", "壞帳轉回利益", "坏帐转回利益"),
-    (7488, "other non-operating revenue – other items", "其他營業外收入—其他",
-     "其他营业外收入—其他"),
-    (7511, "interest expense", "利息費用", "利息费用"),
-    (7521, "investment loss recognized under equity method",
-     "權益法認列之投資損失", "权益法认列之投资损失"),
-    (7523, "unrealized loss on reduction of short-term investments to market",
-     "短期投資未實現跌價損失", "短期投资未实现跌价损失"),
-    (7531, "foreign exchange loss", "兌換損失", "兑换损失"),
-    (7541, "loss on disposal of investments", "處分投資損失", "处分投资损失"),
-    (7551, "loss on disposal of assets", "處分資產損失", "处分资产损失"),
-    (7881, "loss on work stoppages", "停工損失", "停工损失"),
-    (7882, "casualty loss", "災害損失", "灾害损失"),
-    (7885, "loss on physical inventory", "存貨盤損", "存货盘损"),
-    (7886,
-     "loss for market price decline and obsolete and slow-moving inventories",
-     "存貨跌價及呆滯損失", "存货跌价及呆滞损失"),
-    (7888, "other non-operating expenses – other", "其他營業外費用—其他",
-     "其他营业外费用—其他"),
-    (8111, "income tax expense ( or benefit)", "所得稅費用（或利益）",
-     "所得税费用（或利益）"),
-    (9111, "income (loss) from operations of discontinued segment",
-     "停業部門損益—停業前營業損益", "停业部门损益—停业前营业损益"),
-    (9121, "gain (loss) from disposal of discontinued segment",
-     "停業部門損益—處分損益", "停业部门损益—处分损益"),
-    (9211, "extraordinary gain or loss", "非常損益", "非常损益"),
-    (9311, "cumulative effect of changes in accounting principles",
-     "會計原則變動累積影響數", "会计原则变动累积影响数"),
-    (9411, "minority interest income", "少數股權淨利", "少数股权净利"),
-]
-"""The base account data."""

src/accounting/base_account/converters.py

@@ -0,0 +1,48 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/2/1
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The path converters for the base account management.
+
+"""
+from flask import abort
+from werkzeug.routing import BaseConverter
+
+from accounting import db
+from accounting.models import BaseAccount
+
+
+class BaseAccountConverter(BaseConverter):
+    """The account converter to convert the account code and to the
+    corresponding base account in the routes."""
+
+    def to_python(self, value: str) -> BaseAccount:
+        """Converts an account code to a base account.
+
+        :param value: The account code.
+        :return: The corresponding base account.
+        """
+        account: BaseAccount | None = db.session.get(BaseAccount, value)
+        if account is None:
+            abort(404)
+        return account
+
+    def to_url(self, value: BaseAccount) -> str:
+        """Converts a base account to its code.
+
+        :param value: The base account.
+        :return: The code.
+        """
+        return value.code

src/accounting/base_account/models.py

@@ -1,73 +0,0 @@
-# The Mia! Accounting Flask Project.
-# Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/25
-
-#  Copyright (c) 2023 imacat.
-#
-#  Licensed under the Apache License, Version 2.0 (the "License");
-#  you may not use this file except in compliance with the License.
-#  You may obtain a copy of the License at
-#
-#      http://www.apache.org/licenses/LICENSE-2.0
-#
-#  Unless required by applicable law or agreed to in writing, software
-#  distributed under the License is distributed on an "AS IS" BASIS,
-#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
-#  See the License for the specific language governing permissions and
-#  limitations under the License.
-"""The data models for the base account management.
-
-"""
-from flask import current_app
-from flask_babel import get_locale
-
-from accounting.database import db
-
-
-class BaseAccount(db.Model):
-    """A base account."""
-    __tablename__ = "accounting_base_accounts"
-    """The table name."""
-    code = db.Column(db.String, nullable=False, primary_key=True)
-    """The code."""
-    title_l10n = db.Column("title", db.String, nullable=False)
-    """The title."""
-    l10n = db.relationship("BaseAccountL10n", back_populates="account",
-                           lazy=False)
-    """The localized titles."""
-
-    def __str__(self) -> str:
-        """Returns the string representation of the base account.
-
-        :return: The string representation of the base account.
-        """
-        return F"{self.code} {self.title}"
-
-    @property
-    def title(self) -> str:
-        """Returns the title in the current locale.
-
-        :return: The title in the current locale.
-        """
-        current_locale = str(get_locale())
-        if current_locale == current_app.config["BABEL_DEFAULT_LOCALE"]:
-            return self.title_l10n
-        for l10n in self.l10n:
-            if l10n.locale == current_locale:
-                return l10n.title
-        return self.title_l10n
-
-
-class BaseAccountL10n(db.Model):
-    """A localized base account title."""
-    __tablename__ = "accounting_base_accounts_l10n"
-    """The table name."""
-    account_code = db.Column(db.String, db.ForeignKey(BaseAccount.code,
-                                                      ondelete="CASCADE"),
-                             nullable=False, primary_key=True)
-    """The code of the account."""
-    account = db.relationship(BaseAccount, back_populates="l10n")
-    """The account."""
-    locale = db.Column(db.String, nullable=False, primary_key=True)
-    """The locale."""
-    title = db.Column(db.String, nullable=False)
-    """The localized title."""

src/accounting/base_account/queries.py

@@ -1,4 +1,4 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/26
 
 #  Copyright (c) 2023 imacat.
@@ -14,14 +14,14 @@
 #  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
 #  See the License for the specific language governing permissions and
 #  limitations under the License.
-"""The base account query.
+"""The queries for the base account management.
 
 """
 import sqlalchemy as sa
 from flask import request
 
+from accounting.models import BaseAccount, BaseAccountL10n
 from accounting.utils.query import parse_query_keywords
-from .models import BaseAccount, BaseAccountL10n
 
 
 def get_base_account_query() -> list[BaseAccount]:
@@ -35,10 +35,10 @@ def get_base_account_query() -> list[BaseAccount]:
     conditions: list[sa.BinaryExpression] = []
     for k in keywords:
         l10n: list[BaseAccountL10n] = BaseAccountL10n.query\
-            .filter(BaseAccountL10n.title.contains(k)).all()
+            .filter(BaseAccountL10n.title.icontains(k)).all()
         l10n_matches: set[str] = {x.account_code for x in l10n}
         conditions.append(sa.or_(BaseAccount.code.contains(k),
-                                 BaseAccount.title_l10n.contains(k),
+                                 BaseAccount.title_l10n.icontains(k),
                                  BaseAccount.code.in_(l10n_matches)))
     return BaseAccount.query.filter(*conditions)\
         .order_by(BaseAccount.code).all()

src/accounting/base_account/views.py

@@ -1,4 +1,4 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/26
 
 #  Copyright (c) 2023 imacat.
@@ -19,8 +19,10 @@
 """
 from flask import Blueprint, render_template
 
+from accounting.models import BaseAccount
 from accounting.utils.pagination import Pagination
 from accounting.utils.permission import has_permission, can_view
+from .queries import get_base_account_query
 
 bp: Blueprint = Blueprint("base-account", __name__)
 """The view blueprint for the base account management."""
@@ -33,9 +35,19 @@ def list_accounts() -> str:
 
     :return: The account list.
     """
-    from .models import BaseAccount
-    from .query import get_base_account_query
     accounts: list[BaseAccount] = get_base_account_query()
     pagination: Pagination = Pagination[BaseAccount](accounts)
     return render_template("accounting/base-account/list.html",
                            list=pagination.list, pagination=pagination)
+
+
+@bp.get("<baseAccount:account>", endpoint="detail")
+@has_permission(can_view)
+def show_account_detail(account: BaseAccount) -> str:
+    """Shows the account detail.
+
+    :param account: The account.
+    :return: The detail.
+    """
+    return render_template("accounting/base-account/detail.html", obj=account)
+

src/accounting/commands.py

@@ -0,0 +1,94 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/4/10
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The console commands.
+
+"""
+import os
+
+import click
+from flask.cli import with_appcontext
+
+from accounting import db
+from accounting.account import init_accounts_command
+from accounting.base_account import init_base_accounts_command
+from accounting.currency import init_currencies_command
+from accounting.models import BaseAccount, Account
+from accounting.utils.title_case import title_case
+from accounting.utils.user import has_user, get_user_pk
+import sqlalchemy as sa
+
+
+def __validate_username(ctx: click.core.Context, param: click.core.Option,
+                        value: str) -> str:
+    """Validates the username for the click console command.
+
+    :param ctx: The console command context.
+    :param param: The console command option.
+    :param value: The username.
+    :raise click.BadParameter: When validation fails.
+    :return: The username.
+    """
+    value = value.strip()
+    if value == "":
+        raise click.BadParameter("Username empty.")
+    if not has_user(value):
+        raise click.BadParameter(f"User {value} does not exist.")
+    return value
+
+
+@click.command("accounting-init-db")
+@click.option("-u", "--username", metavar="USERNAME", prompt=True,
+              help="The username.", callback=__validate_username,
+              default=lambda: os.getlogin())
+@with_appcontext
+def init_db_command(username: str) -> None:
+    """Initializes the accounting database."""
+    db.create_all()
+    init_base_accounts_command()
+    init_accounts_command(username)
+    init_currencies_command(username)
+    db.session.commit()
+    click.echo("Accounting database initialized.")
+
+
+@click.command("accounting-titleize")
+@click.option("-u", "--username", metavar="USERNAME", prompt=True,
+              help="The username.", callback=__validate_username,
+              default=lambda: os.getlogin())
+@with_appcontext
+def titleize_command(username: str) -> None:
+    """Capitalize the account titles."""
+    updater_pk: int = get_user_pk(username)
+    updated: int = 0
+    for base in BaseAccount.query:
+        new_title: str = title_case(base.title_l10n)
+        if base.title_l10n != new_title:
+            base.title_l10n = new_title
+            updated = updated + 1
+    for account in Account.query:
+        if account.title_l10n.lower() == account.base.title_l10n.lower():
+            new_title: str = title_case(account.title_l10n)
+            if account.title_l10n != new_title:
+                account.title_l10n = new_title
+                account.updated_at = sa.func.now()
+                account.updated_by_id = updater_pk
+                updated = updated + 1
+    if updated == 0:
+        click.echo("All account titles were already capitalized.")
+        return
+    db.session.commit()
+    click.echo(f"{updated} account titles capitalized.")

src/accounting/currency/__init__.py

@@ -0,0 +1,37 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/2/6
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The currency management.
+
+"""
+from flask import Flask, Blueprint
+
+from .commands import init_currencies_command
+
+
+def init_app(app: Flask, bp: Blueprint) -> None:
+    """Initialize the application.
+
+    :param app: The Flask application.
+    :param bp: The blueprint of the accounting application.
+    :return: None.
+    """
+    from .converters import CurrencyConverter
+    app.url_map.converters["currency"] = CurrencyConverter
+
+    from .views import bp as currency_bp, api_bp as currency_api_bp
+    bp.register_blueprint(currency_bp, url_prefix="/currencies")
+    bp.register_blueprint(currency_api_bp, url_prefix="/api/currencies")

src/accounting/currency/commands.py

@@ -0,0 +1,53 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/2/6
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The console commands for the currency management.
+
+"""
+import csv
+from typing import Any
+
+import sqlalchemy as sa
+
+from accounting import db, data_dir
+from accounting.models import Currency, CurrencyL10n
+from accounting.utils.user import get_user_pk
+
+
+def init_currencies_command(username: str) -> None:
+    """Initializes the currencies."""
+    existing_codes: set[str] = {x.code for x in Currency.query.all()}
+
+    with open(data_dir / "currencies.csv") as fp:
+        data: list[dict[str, str]] = [x for x in csv.DictReader(fp)]
+    to_add: list[dict[str, str]] = [x for x in data
+                                    if x["code"] not in existing_codes]
+    if len(to_add) == 0:
+        return
+
+    creator_pk: int = get_user_pk(username)
+    currency_data: list[dict[str, Any]] = [{"code": x["code"],
+                                            "name_l10n": x["name"],
+                                            "created_by_id": creator_pk,
+                                            "updated_by_id": creator_pk}
+                                           for x in to_add]
+    locales: list[str] = [x[5:] for x in to_add[0] if x.startswith("l10n-")]
+    l10n_data: list[dict[str, str]] = [{"currency_code": x["code"],
+                                        "locale": y,
+                                        "name": x[f"l10n-{y}"]}
+                                       for x in to_add for y in locales]
+    db.session.execute(sa.insert(Currency), currency_data)
+    db.session.execute(sa.insert(CurrencyL10n), l10n_data)

src/accounting/currency/converters.py

@@ -0,0 +1,48 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/2/6
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The path converters for the currency management.
+
+"""
+from flask import abort
+from werkzeug.routing import BaseConverter
+
+from accounting import db
+from accounting.models import Currency
+
+
+class CurrencyConverter(BaseConverter):
+    """The currency converter to convert the currency code and to the
+    corresponding currency in the routes."""
+
+    def to_python(self, value: str) -> Currency:
+        """Converts a currency code to a currency.
+
+        :param value: The currency code.
+        :return: The corresponding currency.
+        """
+        currency: Currency | None = db.session.get(Currency, value)
+        if currency is None:
+            abort(404)
+        return currency
+
+    def to_url(self, value: Currency) -> str:
+        """Converts a currency to its code.
+
+        :param value: The currency.
+        :return: The code.
+        """
+        return value.code

src/accounting/currency/forms.py

@@ -0,0 +1,83 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/2/6
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The forms for the currency management.
+
+"""
+from flask_wtf import FlaskForm
+from wtforms import StringField, ValidationError
+from wtforms.validators import DataRequired, Regexp, NoneOf
+
+from accounting import db
+from accounting.locale import lazy_gettext
+from accounting.models import Currency
+from accounting.utils.strip_text import strip_text
+from accounting.utils.user import get_current_user_pk
+
+
+class CodeUnique:
+    """The validator to check if the code is unique."""
+
+    def __call__(self, form: FlaskForm, field: StringField) -> None:
+        assert isinstance(form, CurrencyForm)
+        if field.data == "":
+            return
+        if form.obj_code is not None and form.obj_code == field.data:
+            return
+        if db.session.get(Currency, field.data) is not None:
+            raise ValidationError(lazy_gettext(
+                "Code conflicts with another currency."))
+
+
+class CurrencyForm(FlaskForm):
+    """The form to create or edit a currency."""
+    CODE_BLOCKLIST: list[str] = ["create", "store", "exists-code"]
+    """The reserved codes that are not available."""
+    code = StringField(
+        filters=[strip_text],
+        validators=[DataRequired(lazy_gettext("Please fill in the code.")),
+                    Regexp(r"^[A-Z]{3}$",
+                           message=lazy_gettext(
+                               "Code can only be composed of 3 upper-cased"
+                               " letters.")),
+                    NoneOf(CODE_BLOCKLIST, message=lazy_gettext(
+                        "This code is not available.")),
+                    CodeUnique()])
+    """The code.  It may not conflict with another currency."""
+    name = StringField(
+        filters=[strip_text],
+        validators=[DataRequired(lazy_gettext("Please fill in the name."))])
+    """The name."""
+
+    def __init__(self, *args, **kwargs):
+        super().__init__(*args, **kwargs)
+        self.obj_code: str | None = None
+        """The current code of the currency, or None when adding a new
+        currency."""
+
+    def populate_obj(self, obj: Currency) -> None:
+        """Populates the form data into a currency object.
+
+        :param obj: The currency object.
+        :return: None.
+        """
+        is_new: bool = obj.code is None
+        obj.code = self.code.data
+        obj.name = self.name.data
+        if is_new:
+            current_user_pk: int = get_current_user_pk()
+            obj.created_by_id = current_user_pk
+            obj.updated_by_id = current_user_pk

src/accounting/currency/queries.py

@@ -0,0 +1,44 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/2/6
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The queries for the currency management.
+
+"""
+import sqlalchemy as sa
+from flask import request
+
+from accounting.models import Currency, CurrencyL10n
+from accounting.utils.query import parse_query_keywords
+
+
+def get_currency_query() -> list[Currency]:
+    """Returns the base accounts, optionally filtered by the query.
+
+    :return: The base accounts.
+    """
+    keywords: list[str] = parse_query_keywords(request.args.get("q"))
+    if len(keywords) == 0:
+        return Currency.query.order_by(Currency.code).all()
+    conditions: list[sa.BinaryExpression] = []
+    for k in keywords:
+        l10n: list[CurrencyL10n] = CurrencyL10n.query\
+            .filter(CurrencyL10n.name.icontains(k)).all()
+        l10n_matches: set[str] = {x.account_code for x in l10n}
+        conditions.append(sa.or_(Currency.code.icontains(k),
+                                 Currency.name_l10n.icontains(k),
+                                 Currency.code.in_(l10n_matches)))
+    return Currency.query.filter(*conditions)\
+        .order_by(Currency.code).all()

src/accounting/currency/views.py

@@ -0,0 +1,188 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/2/6
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The views for the currency management.
+
+"""
+from urllib.parse import urlencode, parse_qsl
+
+import sqlalchemy as sa
+from flask import Blueprint, render_template, redirect, session, request, \
+    flash, url_for
+from werkzeug.datastructures import ImmutableMultiDict
+
+from accounting import db
+from accounting.locale import lazy_gettext
+from accounting.models import Currency
+from accounting.utils.cast import s
+from accounting.utils.flash_errors import flash_form_errors
+from accounting.utils.next_uri import inherit_next, or_next
+from accounting.utils.pagination import Pagination
+from accounting.utils.permission import has_permission, can_view, can_edit
+from accounting.utils.user import get_current_user_pk
+from .forms import CurrencyForm
+from .queries import get_currency_query
+
+bp: Blueprint = Blueprint("currency", __name__)
+"""The view blueprint for the currency management."""
+api_bp: Blueprint = Blueprint("currency-api", __name__)
+"""The view blueprint for the currency management API."""
+
+
+@bp.get("", endpoint="list")
+@has_permission(can_view)
+def list_currencies() -> str:
+    """Lists the currencies.
+
+    :return: The currency list.
+    """
+    currencies: list[Currency] = get_currency_query()
+    pagination: Pagination = Pagination[Currency](currencies)
+    return render_template("accounting/currency/list.html",
+                           list=pagination.list, pagination=pagination)
+
+
+@bp.get("create", endpoint="create")
+@has_permission(can_edit)
+def show_add_currency_form() -> str:
+    """Shows the form to add a currency.
+
+    :return: The form to add a currency.
+    """
+    if "form" in session:
+        form = CurrencyForm(ImmutableMultiDict(parse_qsl(session["form"])))
+        del session["form"]
+        form.validate()
+    else:
+        form = CurrencyForm()
+    return render_template("accounting/currency/create.html",
+                           form=form)
+
+
+@bp.post("store", endpoint="store")
+@has_permission(can_edit)
+def add_currency() -> redirect:
+    """Adds a currency.
+
+    :return: The redirection to the currency detail on success, or the currency
+        creation form on error.
+    """
+    form = CurrencyForm(request.form)
+    if not form.validate():
+        flash_form_errors(form)
+        session["form"] = urlencode(list(request.form.items()))
+        return redirect(inherit_next(url_for("accounting.currency.create")))
+    currency: Currency = Currency()
+    form.populate_obj(currency)
+    db.session.add(currency)
+    db.session.commit()
+    flash(s(lazy_gettext("The currency is added successfully.")), "success")
+    return redirect(inherit_next(__get_detail_uri(currency)))
+
+
+@bp.get("<currency:currency>", endpoint="detail")
+@has_permission(can_view)
+def show_currency_detail(currency: Currency) -> str:
+    """Shows the currency detail.
+
+    :param currency: The currency.
+    :return: The detail.
+    """
+    return render_template("accounting/currency/detail.html", obj=currency)
+
+
+@bp.get("<currency:currency>/edit", endpoint="edit")
+@has_permission(can_edit)
+def show_currency_edit_form(currency: Currency) -> str:
+    """Shows the form to edit a currency.
+
+    :param currency: The currency.
+    :return: The form to edit the currency.
+    """
+    form: CurrencyForm
+    if "form" in session:
+        form = CurrencyForm(ImmutableMultiDict(parse_qsl(session["form"])))
+        del session["form"]
+        form.validate()
+    else:
+        form = CurrencyForm(obj=currency)
+    return render_template("accounting/currency/edit.html",
+                           currency=currency, form=form)
+
+
+@bp.post("<currency:currency>/update", endpoint="update")
+@has_permission(can_edit)
+def update_currency(currency: Currency) -> redirect:
+    """Updates a currency.
+
+    :param currency: The currency.
+    :return: The redirection to the currency detail on success, or the currency
+        edit form on error.
+    """
+    form = CurrencyForm(request.form)
+    form.obj_code = currency.code
+    if not form.validate():
+        flash_form_errors(form)
+        session["form"] = urlencode(list(request.form.items()))
+        return redirect(inherit_next(url_for("accounting.currency.edit",
+                                             currency=currency)))
+    with db.session.no_autoflush:
+        form.populate_obj(currency)
+    if not currency.is_modified:
+        flash(s(lazy_gettext("The currency was not modified.")), "success")
+        return redirect(inherit_next(__get_detail_uri(currency)))
+    currency.updated_by_id = get_current_user_pk()
+    currency.updated_at = sa.func.now()
+    db.session.commit()
+    flash(s(lazy_gettext("The currency is updated successfully.")), "success")
+    return redirect(inherit_next(__get_detail_uri(currency)))
+
+
+@bp.post("<currency:currency>/delete", endpoint="delete")
+@has_permission(can_edit)
+def delete_currency(currency: Currency) -> redirect:
+    """Deletes a currency.
+
+    :param currency: The currency.
+    :return: The redirection to the currency list on success, or the currency
+        detail on error.
+    """
+    if not currency.can_delete:
+        flash(s(lazy_gettext("The currency cannot be deleted.")), "error")
+        return redirect(inherit_next(__get_detail_uri(currency)))
+    currency.delete()
+    db.session.commit()
+    flash(s(lazy_gettext("The currency is deleted successfully.")), "success")
+    return redirect(or_next(url_for("accounting.currency.list")))
+
+
+@api_bp.get("exists-code", endpoint="exists")
+@has_permission(can_edit)
+def exists_code() -> dict[str, bool]:
+    """Validates whether a currency code exists.
+
+    :return: Whether the currency code exists.
+    """
+    return {"exists": db.session.get(Currency, request.args["q"]) is not None}
+
+
+def __get_detail_uri(currency: Currency) -> str:
+    """Returns the detail URI of a currency.
+
+    :param currency: The currency.
+    :return: The detail URI of the currency.
+    """
+    return url_for("accounting.currency.detail", currency=currency)

src/accounting/data/base_accounts.csv

@@ -0,0 +1,528 @@
+code,title,l10n-zh_Hant,l10n-zh_Hans
+1,assets,資產,资产
+2,liabilities,負債,负债
+3,owners’ equity,業主權益,业主权益
+4,operating revenue,營業收入,营业收入
+5,operating costs,營業成本,营业成本
+6,operating expenses,營業費用,营业费用
+7,"non-operating revenue and expenses, other income (expense)",營業外收入及費用,营业外收入及费用
+8,income tax expense (or benefit),所得稅費用(或利益),所得税费用(或利益)
+9,nonrecurring gain or loss,非經常營業損益,非经常营业损益
+11,current assets,流動資產,流动资产
+12,current assets,流動資產,流动资产
+13,funds and long-term investments,基金及長期投資,基金及长期投资
+14,"property , plant, and equipment",固定資產,固定资产
+15,"property , plant, and equipment",固定資產,固定资产
+16,depletable assets,遞耗資產,递耗资产
+17,intangible assets,無形資產,无形资产
+18,other assets,其他資產,其他资产
+21,current liabilities,流動負債,流动负债
+22,current liabilities,流動負債,流动负债
+23,long-term liabilities,長期負債,长期负债
+28,other liabilities,其他負債,其他负债
+31,capital,資本,资本
+32,additional paid-in capital,資本公積,资本公积
+33,retained earnings (accumulated deficit),保留盈餘(或累積虧損),保留盈余(或累积亏损)
+34,equity adjustments,權益調整,权益调整
+35,treasury stock,庫藏股,库藏股
+36,minority interest,少數股權,少数股权
+41,sales revenue,銷貨收入,销货收入
+46,service revenue,勞務收入,劳务收入
+47,agency revenue,業務收入,业务收入
+48,other operating revenue,其他營業收入,其他营业收入
+51,cost of goods sold,銷貨成本,销货成本
+56,service costs,勞務成本,劳务成本
+57,agency costs,業務成本,业务成本
+58,other operating costs,其他營業成本,其他营业成本
+61,selling expenses,推銷費用,推销费用
+62,general & administrative expenses,管理及總務費用,管理及总务费用
+63,research and development expenses,研究發展費用,研究发展费用
+71,non-operating revenue,營業外收入,营业外收入
+72,non-operating revenue,營業外收入,营业外收入
+73,non-operating revenue,營業外收入,营业外收入
+74,non-operating revenue,營業外收入,营业外收入
+75,non-operating expenses,營業外費用,营业外费用
+76,non-operating expenses,營業外費用,营业外费用
+77,non-operating expenses,營業外費用,营业外费用
+78,non-operating expenses,營業外費用,营业外费用
+81,income tax expense (or benefit),所得稅費用(或利益),所得税费用(或利益)
+91,gain (loss) from discontinued operations,停業部門損益,停业部门损益
+92,extraordinary gain or loss,非常損益,非常损益
+93,cumulative effect of changes in accounting principles,會計原則變動累積影響數,会计原则变动累积影响数
+94,minority interest income,少數股權淨利,少数股权净利
+111,cash and cash equivalents,現金及約當現金,现金及约当现金
+112,short-term investments,短期投資,短期投资
+113,notes receivable,應收票據,应收票据
+114,accounts receivable,應收帳款,应收帐款
+118,other receivables,其他應收款,其他应收款
+121,inventories,存貨,存货
+122,inventories,存貨,存货
+125,prepaid expenses,預付費用,预付费用
+126,prepayments,預付款項,预付款项
+128,other current assets,其他流動資產,其他流动资产
+129,other current assets,其他流動資產,其他流动资产
+131,funds,基金,基金
+132,long-term investments,長期投資,长期投资
+141,land,土地,土地
+142,land improvements,土地改良物,土地改良物
+143,buildings,房屋及建物,房屋及建物
+144,machinery and equipment,機(器)具及設備,机(器)具及设备
+145,machinery and equipment,機(器)具及設備,机(器)具及设备
+146,machinery and equipment,機(器)具及設備,机(器)具及设备
+151,leased assets,租賃資產,租赁资产
+152,leasehold improvements,租賃權益改良,租赁权益改良
+156,construction in progress and prepayments for equipment,未完工程及預付購置設備款,未完工程及预付购置设备款
+158,"miscellaneous property, plant, and equipment",雜項固定資產,杂项固定资产
+161,depletable assets,遞耗資產,递耗资产
+171,trademarks,商標權,商标权
+172,patents,專利權,专利权
+173,franchise,特許權,特许权
+174,copyright,著作權,著作权
+175,computer software,電腦軟體,电脑软体
+176,goodwill,商譽,商誉
+177,organization costs,開辦費,开办费
+178,other intangibles,其他無形資產,其他无形资产
+181,deferred assets,遞延資產,递延资产
+182,idle assets,閒置資產,闲置资产
+184,"long-term notes , accounts and overdue receivables",長期應收票據及款項與催收帳款,长期应收票据及款项与催收帐款
+185,assets leased to others,出租資產,出租资产
+186,refundable deposit,存出保證金,存出保证金
+188,miscellaneous assets,雜項資產,杂项资产
+211,short-term borrowings (debt),短期借款,短期借款
+212,short-term notes and bills payable,應付短期票券,应付短期票券
+213,notes payable,應付票據,应付票据
+214,accounts pay able,應付帳款,应付帐款
+216,income taxes payable,應付所得稅,应付所得税
+217,accrued expenses,應付費用,应付费用
+218,other payables,其他應付款,其他应付款
+219,other payables,其他應付款,其他应付款
+226,advance receipts,預收款項,预收款项
+227,long-term liabilities -current portion,一年或一營業週期內到期長期負債,一年或一营业周期内到期长期负债
+228,other current liabilities,其他流動負債,其他流动负债
+229,other current liabilities,其他流動負債,其他流动负债
+231,corporate bonds payable,應付公司債,应付公司债
+232,long-term loans payable,長期借款,长期借款
+233,long-term notes and accounts payable,長期應付票據及款項,长期应付票据及款项
+234,accrued liabilities for land value increment tax,估計應付土地增值稅,估计应付土地增值税
+235,accrued pension liabilities,應計退休金負債,应计退休金负债
+238,other long-term liabilities,其他長期負債,其他长期负债
+281,deferred liabilities,遞延負債,递延负债
+286,deposits received,存入保證金,存入保证金
+288,miscellaneous liabilities,雜項負債,杂项负债
+311,capital,資本（或股本）,资本（或股本）
+321,paid-in capital in excess of par,股票溢價,股票溢价
+323,capital surplus from assets revaluation,資產重估增值準備,资产重估增值准备
+324,capital surplus from gain on disposal of assets,處分資產溢價公積,处分资产溢价公积
+325,capital surplus from business combination,合併公積,合并公积
+326,donated surplus,受贈公積,受赠公积
+328,other additional paid-in capital,其他資本公積,其他资本公积
+331,legal reserve,法定盈餘公積,法定盈余公积
+332,special reserve,特別盈餘公積,特别盈余公积
+335,retained earnings-unappropriated (or accumulated deficit),未分配盈餘(或累積虧損),未分配盈余(或累积亏损)
+341,unrealized loss on market value decline of long-term equity investments,長期股權投資未實現跌價損失,长期股权投资未实现跌价损失
+342,cumulative translation adjustment,累積換算調整數,累积换算调整数
+343,net loss not recognized as pension cost,未認列為退休金成本之淨損失,未认列为退休金成本之净损失
+351,treasury stock,庫藏股,库藏股
+361,minority interest,少數股權,少数股权
+411,sales revenue,銷貨收入,销货收入
+417,sales return,銷貨退回,销货退回
+419,sales allowances,銷貨折讓,销货折让
+461,service revenue,勞務收入,劳务收入
+471,agency revenue,業務收入,业务收入
+488,other operating revenue,其他營業收入—其他,其他营业收入—其他
+511,cost of goods sold,銷貨成本,销货成本
+512,purchases,進貨,进货
+513,materials purchased,進料,进料
+514,direct labor,直接人工,直接人工
+515,manufacturing overhead,製造費用,制造费用
+516,manufacturing overhead,製造費用,制造费用
+517,manufacturing overhead,製造費用,制造费用
+518,manufacturing overhead,製造費用,制造费用
+561,service costs,勞務成本,劳务成本
+571,agency costs,業務成本,业务成本
+588,other operating costs-other,其他營業成本—其他,其他营业成本—其他
+615,selling expenses,推銷費用,推销费用
+616,selling expenses,推銷費用,推销费用
+617,selling expenses,推銷費用,推销费用
+618,selling expenses,推銷費用,推销费用
+625,general & administrative expenses,管理及總務費用,管理及总务费用
+626,general & administrative expenses,管理及總務費用,管理及总务费用
+627,general & administrative expenses,管理及總務費用,管理及总务费用
+628,general & administrative expenses,管理及總務費用,管理及总务费用
+635,research and development expenses,研究發展費用,研究发展费用
+636,research and development expenses,研究發展費用,研究发展费用
+637,research and development expenses,研究發展費用,研究发展费用
+638,research and development expenses,研究發展費用,研究发展费用
+711,interest revenue,利息收入,利息收入
+712,investment income,投資收益,投资收益
+713,foreign exchange gain,兌換利益,兑换利益
+714,gain on disposal of investments,處分投資收益,处分投资收益
+715,gain on disposal of assets,處分資產溢價收入,处分资产溢价收入
+748,other non-operating revenue,其他營業外收入,其他营业外收入
+751,interest expense,利息費用,利息费用
+752,investment loss,投資損失,投资损失
+753,foreign exchange loss,兌換損失,兑换损失
+754,loss on disposal of investments,處分投資損失,处分投资损失
+755,loss on disposal of assets,處分資產損失,处分资产损失
+788,other non-operating expenses,其他營業外費用,其他营业外费用
+811,income tax expense (or benefit),所得稅費用(或利益),所得税费用(或利益)
+911,income (loss) from operations of discontinued segments,停業部門損益—停業前營業損益,停业部门损益—停业前营业损益
+912,gain (loss) from disposal of discontinued segments,停業部門損益—處分損益,停业部门损益—处分损益
+921,extraordinary gain or loss,非常損益,非常损益
+931,cumulative effect of changes in accounting principles,會計原則變動累積影響數,会计原则变动累积影响数
+941,minority interest income,少數股權淨利,少数股权净利
+1111,cash on hand,庫存現金,库存现金
+1112,petty cash/revolving funds,零用金/週轉金,零用金/周转金
+1113,cash in banks,銀行存款,银行存款
+1116,cash in transit,在途現金,在途现金
+1117,cash equivalents,約當現金,约当现金
+1118,other cash and cash equivalents,其他現金及約當現金,其他现金及约当现金
+1121,short-term investments – stock,短期投資—股票,短期投资—股票
+1122,short-term investments – short-term notes and bills,短期投資—短期票券,短期投资—短期票券
+1123,short-term investments – government bonds,短期投資—政府債券,短期投资—政府债券
+1124,short-term investments – beneficiary certificates,短期投資—受益憑證,短期投资—受益凭证
+1125,short-term investments – corporate bonds,短期投資—公司債,短期投资—公司债
+1128,short-term investments – other,短期投資—其他,短期投资—其他
+1129,allowance for reduction of short-term investment to market,備抵短期投資跌價損失,备抵短期投资跌价损失
+1131,notes receivable,應收票據,应收票据
+1132,discounted notes receivable,應收票據貼現,应收票据贴现
+1137,notes receivable – related parties,應收票據—關係人,应收票据—关系人
+1138,other notes receivable,其他應收票據,其他应收票据
+1139,allowance for uncollectible accounts – notes receivable,備抵呆帳－應收票據,备抵呆帐－应收票据
+1141,accounts receivable,應收帳款,应收帐款
+1142,installment accounts receivable,應收分期帳款,应收分期帐款
+1147,accounts receivable – related parties,應收帳款—關係人,应收帐款—关系人
+1149,allowance for uncollectible accounts – accounts receivable,備抵呆帳－應收帳款,备抵呆帐－应收帐款
+1181,forward exchange contract receivable,應收出售遠匯款,应收出售远汇款
+1182,forward exchange contract receivable – foreign currencies,應收遠匯款—外幣,应收远汇款—外币
+1183,discount on forward ex-change contract,買賣遠匯折價,买卖远汇折价
+1184,earned revenue receivable,應收收益,应收收益
+1185,income tax refund receivable,應收退稅款,应收退税款
+1187,other receivables – related parties,其他應收款—關係人,其他应收款—关系人
+1188,other receivables – other,其他應收款—其他,其他应收款—其他
+1189,allowance for uncollectible accounts – other receivables,備抵呆帳—其他應收款,备抵呆帐—其他应收款
+1211,merchandise inventory,商品存貨,商品存货
+1212,consigned goods,寄銷商品,寄销商品
+1213,goods in transit,在途商品,在途商品
+1219,allowance for reduction of inventory to market,備抵存貨跌價損失,备抵存货跌价损失
+1221,finished goods,製成品,制成品
+1222,consigned finished goods,寄銷製成品,寄销制成品
+1223,by-products,副產品,副产品
+1224,work in process,在製品,在制品
+1225,work in process – outsourced,委外加工,委外加工
+1226,raw materials,原料,原料
+1227,supplies,物料,物料
+1228,materials and supplies in transit,在途原物料,在途原物料
+1229,allowance for reduction of inventory to market,備抵存貨跌價損失,备抵存货跌价损失
+1251,prepaid payroll,預付薪資,预付薪资
+1252,prepaid rents,預付租金,预付租金
+1253,prepaid insurance,預付保險費,预付保险费
+1254,office supplies,用品盤存,用品盘存
+1255,prepaid income tax,預付所得稅,预付所得税
+1258,other prepaid expenses,其他預付費用,其他预付费用
+1261,prepayment for purchases,預付貨款,预付货款
+1268,other prepayments,其他預付款項,其他预付款项
+1281,VAT paid ( or input tax),進項稅額,进项税额
+1282,excess VAT paid (or overpaid VAT),留抵稅額,留抵税额
+1283,temporary payments,暫付款,暂付款
+1284,payment on behalf of others,代付款,代付款
+1285,advances to employees,員工借支,员工借支
+1286,refundable deposits,存出保證金,存出保证金
+1287,certificate of deposit-restricted,受限制存款,受限制存款
+1291,deferred income tax assets,遞延所得稅資產,递延所得税资产
+1292,deferred foreign exchange losses,遞延兌換損失,递延兑换损失
+1293,owners’ (stockholders’) current account,業主(股東)往來,业主(股东)往来
+1294,current account with others,同業往來,同业往来
+1298,other current assets – other,其他流動資產—其他,其他流动资产—其他
+1311,redemption fund (or sinking fund),償債基金,偿债基金
+1312,fund for improvement and expansion,改良及擴充基金,改良及扩充基金
+1313,contingency fund,意外損失準備基金,意外损失准备基金
+1314,pension fund,退休基金,退休基金
+1318,other funds,其他基金,其他基金
+1321,long-term equity investments,長期股權投資,长期股权投资
+1322,long-term bond investments,長期債券投資,长期债券投资
+1323,long-term real estate in-vestments,長期不動產投資,长期不动产投资
+1324,cash surrender value of life insurance,人壽保險現金解約價值,人寿保险现金解约价值
+1328,other long-term investments,其他長期投資,其他长期投资
+1329,allowance for excess of cost over market value of long-term investments,備抵長期投資跌價損失,备抵长期投资跌价损失
+1411,land,土地,土地
+1418,land – revaluation increments,土地—重估增值,土地—重估增值
+1421,land improvements,土地改良物,土地改良物
+1428,land improvements – revaluation increments,土地改良物—重估增值,土地改良物—重估增值
+1429,accumulated depreciation – land improvements,累積折舊—土地改良物,累积折旧—土地改良物
+1431,buildings,房屋及建物,房屋及建物
+1438,buildings –revaluation increments,房屋及建物—重估增值,房屋及建物—重估增值
+1439,accumulated depreciation – buildings,累積折舊—房屋及建物,累积折旧—房屋及建物
+1441,machinery,機(器)具,机(器)具
+1448,machinery – revaluation increments,機(器)具—重估增值,机(器)具—重估增值
+1449,accumulated depreciation – machinery,累積折舊—機(器)具,累积折旧—机(器)具
+1511,leased assets,租賃資產,租赁资产
+1519,accumulated depreciation – leased assets,累積折舊—租賃資產,累积折旧—租赁资产
+1521,leasehold improvements,租賃權益改良,租赁权益改良
+1529,accumulated depreciation – leasehold improvements,累積折舊—租賃權益改良,累积折旧—租赁权益改良
+1561,construction in progress,未完工程,未完工程
+1562,prepayment for equipment,預付購置設備款,预付购置设备款
+1581,"miscellaneous property, plant, and equipment",雜項固定資產,杂项固定资产
+1588,"miscellaneous property, plant, and equipment – revaluation increments",雜項固定資產—重估增值,杂项固定资产—重估增值
+1589,"accumulated depreciation – miscellaneous property, plant, and equipment",累積折舊—雜項固定資產,累积折旧—杂项固定资产
+1611,natural resources,天然資源,天然资源
+1618,natural resources –revaluation increments,天然資源—重估增值,天然资源—重估增值
+1619,accumulated depletion – natural resources,累積折耗—天然資源,累积折耗—天然资源
+1711,trademarks,商標權,商标权
+1721,patents,專利權,专利权
+1731,franchise,特許權,特许权
+1741,copyright,著作權,著作权
+1751,computer software cost,電腦軟體,电脑软体
+1761,goodwill,商譽,商誉
+1771,organization costs,開辦費,开办费
+1781,deferred pension costs,遞延退休金成本,递延退休金成本
+1782,leasehold improvements,租賃權益改良,租赁权益改良
+1788,other intangible assets – other,其他無形資產—其他,其他无形资产—其他
+1811,deferred bond issuance costs,債券發行成本,债券发行成本
+1812,long-term prepaid rent,長期預付租金,长期预付租金
+1813,long-term prepaid insurance,長期預付保險費,长期预付保险费
+1814,deferred income tax assets,遞延所得稅資產,递延所得税资产
+1815,prepaid pension cost,預付退休金,预付退休金
+1818,other deferred assets,其他遞延資產,其他递延资产
+1821,idle assets,閒置資產,闲置资产
+1841,long-term notes receivable,長期應收票據,长期应收票据
+1842,long-term accounts receivable,長期應收帳款,长期应收帐款
+1843,overdue receivables,催收帳款,催收帐款
+1847,"long-term notes, accounts and overdue receivables – related parties",長期應收票據及款項與催收帳款—關係人,长期应收票据及款项与催收帐款—关系人
+1848,other long-term receivables,其他長期應收款項,其他长期应收款项
+1849,"allowance for uncollectible accounts – long-term notes, accounts and overdue receivables",備抵呆帳—長期應收票據及款項與催收帳款,备抵呆帐—长期应收票据及款项与催收帐款
+1851,assets leased to others,出租資產,出租资产
+1858,assets leased to others – incremental value from revaluation,出租資產—重估增值,出租资产—重估增值
+1859,accumulated depreciation – assets leased to others,累積折舊—出租資產,累积折旧—出租资产
+1861,refundable deposits,存出保證金,存出保证金
+1881,certificate of deposit – restricted,受限制存款,受限制存款
+1888,miscellaneous assets – other,雜項資產—其他,杂项资产—其他
+2111,bank overdraft,銀行透支,银行透支
+2112,bank loan,銀行借款,银行借款
+2114,short-term borrowings – owners,短期借款—業主,短期借款—业主
+2115,short-term borrowings – employees,短期借款—員工,短期借款—员工
+2117,short-term borrowings – related parties,短期借款—關係人,短期借款—关系人
+2118,short-term borrowings – other,短期借款—其他,短期借款—其他
+2121,commercial paper payable,應付商業本票,应付商业本票
+2122,bank acceptance,銀行承兌匯票,银行承兑汇票
+2128,other short-term notes and bills payable,其他應付短期票券,其他应付短期票券
+2129,discount on short-term notes and bills payable,應付短期票券折價,应付短期票券折价
+2131,notes payable,應付票據,应付票据
+2137,notes payable – related parties,應付票據—關係人,应付票据—关系人
+2138,other notes payable,其他應付票據,其他应付票据
+2141,accounts payable,應付帳款,应付帐款
+2147,accounts payable – related parties,應付帳款—關係人,应付帐款—关系人
+2161,income tax payable,應付所得稅,应付所得税
+2171,accrued payroll,應付薪工,应付薪工
+2172,accrued rent payable,應付租金,应付租金
+2173,accrued interest payable,應付利息,应付利息
+2174,accrued VAT payable,應付營業稅,应付营业税
+2175,accrued taxes payable – other,應付稅捐—其他,应付税捐—其他
+2178,other accrued expenses payable,其他應付費用,其他应付费用
+2181,forward exchange contract payable,應付購入遠匯款,应付购入远汇款
+2182,forward exchange contract payable – foreign currencies,應付遠匯款—外幣,应付远汇款—外币
+2183,premium on forward exchange contract,買賣遠匯溢價,买卖远汇溢价
+2184,payables on land and building purchased,應付土地房屋款,应付土地房屋款
+2185,Payables on equipment,應付設備款,应付设备款
+2187,other payables – related parties,其他應付款—關係人,其他应付款—关系人
+2191,dividend payable,應付股利,应付股利
+2192,bonus payable,應付紅利,应付红利
+2193,compensation payable to directors and supervisors,應付董監事酬勞,应付董监事酬劳
+2198,other payables – other,其他應付款—其他,其他应付款—其他
+2261,sales revenue received in advance,預收貨款,预收货款
+2262,revenue received in advance,預收收入,预收收入
+2268,other advance receipts,其他預收款,其他预收款
+2271,corporate bonds payable – current portion,一年或一營業週期內到期公司債,一年或一营业周期内到期公司债
+2272,long-term loans payable – current portion,一年或一營業週期內到期長期借款,一年或一营业周期内到期长期借款
+2273,long-term notes and accounts payable due within one year or one operating cycle,一年或一營業週期內到期長期應付票據及款項,一年或一营业周期内到期长期应付票据及款项
+2277,long-term notes and accounts payables to related parties – current portion,一年或一營業週期內到期長期應付票據及款項—關係人,一年或一营业周期内到期长期应付票据及款项—关系人
+2278,other long-term liabilities – current portion,其他一年或一營業週期內到期長期負債,其他一年或一营业周期内到期长期负债
+2281,VAT received (or output tax),銷項稅額,销项税额
+2283,temporary receipts,暫收款,暂收款
+2284,receipts under custody,代收款,代收款
+2285,estimated warranty liabilities,估計售後服務/保固負債,估计售后服务/保固负债
+2291,deferred income tax liabilities,遞延所得稅負債,递延所得税负债
+2292,deferred foreign exchange gain,遞延兌換利益,递延兑换利益
+2293,owners’ current account,業主(股東)往來,业主(股东)往来
+2294,current account with others,同業往來,同业往来
+2298,other current liabilities – others,其他流動負債—其他,其他流动负债—其他
+2311,corporate bonds payable,應付公司債,应付公司债
+2319,premium (discount) on corporate bonds payable,應付公司債溢(折)價,应付公司债溢(折)价
+2321,long-term loans payable – bank,長期銀行借款,长期银行借款
+2324,long-term loans payable – owners,長期借款—業主,长期借款—业主
+2325,long-term loans payable – employees,長期借款—員工,长期借款—员工
+2327,long-term loans payable – related parties,長期借款—關係人,长期借款—关系人
+2328,long-term loans payable – other,長期借款—其他,长期借款—其他
+2331,long-term notes payable,長期應付票據,长期应付票据
+2332,long-term accounts pay-able,長期應付帳款,长期应付帐款
+2333,long-term capital lease liabilities,長期應付租賃負債,长期应付租赁负债
+2337,Long-term notes and accounts payable – related parties,長期應付票據及款項—關係人,长期应付票据及款项—关系人
+2338,other long-term payables,其他長期應付款項,其他长期应付款项
+2341,estimated accrued land value incremental tax pay-able,估計應付土地增值稅,估计应付土地增值税
+2351,accrued pension liabilities,應計退休金負債,应计退休金负债
+2388,other long-term liabilities – other,其他長期負債—其他,其他长期负债—其他
+2811,deferred revenue,遞延收入,递延收入
+2814,deferred income tax liabilities,遞延所得稅負債,递延所得税负债
+2818,other deferred liabilities,其他遞延負債,其他递延负债
+2861,guarantee deposit received,存入保證金,存入保证金
+2888,miscellaneous liabilities – other,雜項負債—其他,杂项负债—其他
+3111,capital – common stock,普通股股本,普通股股本
+3112,capital – preferred stock,特別股股本,特别股股本
+3113,capital collected in advance,預收股本,预收股本
+3114,stock dividends to be distributed,待分配股票股利,待分配股票股利
+3115,capital,資本,资本
+3211,paid-in capital in excess of par- common stock,普通股股票溢價,普通股股票溢价
+3212,paid-in capital in excess of par- preferred stock,特別股股票溢價,特别股股票溢价
+3231,capital surplus from assets revaluation,資產重估增值準備,资产重估增值准备
+3241,capital surplus from gain on disposal of assets,處分資產溢價公積,处分资产溢价公积
+3251,capital surplus from business combination,合併公積,合并公积
+3261,donated surplus,受贈公積,受赠公积
+3281,additional paid-in capital from investee under equity method,權益法長期股權投資資本公積,权益法长期股权投资资本公积
+3282,additional paid-in capital – treasury stock trans-actions,資本公積—庫藏股票交易,资本公积—库藏股票交易
+3311,legal reserve,法定盈餘公積,法定盈余公积
+3321,contingency reserve,意外損失準備,意外损失准备
+3322,improvement and expansion reserve,改良擴充準備,改良扩充准备
+3323,special reserve for redemption of liabilities,償債準備,偿债准备
+3328,other special reserve,其他特別盈餘公積,其他特别盈余公积
+3351,accumulated profit or loss,累積盈虧,累积盈亏
+3352,prior period adjustments,前期損益調整,前期损益调整
+3353,net income or loss for current period,本期損益,本期损益
+3411,unrealized loss on market value decline of long-term equity investments,長期股權投資未實現跌價損失,长期股权投资未实现跌价损失
+3421,cumulative translation adjustments,累積換算調整數,累积换算调整数
+3431,net loss not recognized as pension costs,未認列為退休金成本之淨損失,未认列为退休金成本之净损失
+3511,treasury stock,庫藏股,库藏股
+3611,minority interest,少數股權,少数股权
+4111,sales revenue,銷貨收入,销货收入
+4112,installment sales revenue,分期付款銷貨收入,分期付款销货收入
+4171,sales return,銷貨退回,销货退回
+4191,sales discounts and allowances,銷貨折讓,销货折让
+4611,service revenue,勞務收入,劳务收入
+4711,agency revenue,業務收入,业务收入
+4888,other operating revenue – other,其他營業收入—其他,其他营业收入—其他
+5111,cost of goods sold,銷貨成本,销货成本
+5112,installment cost of goods sold,分期付款銷貨成本,分期付款销货成本
+5121,purchases,進貨,进货
+5122,purchase expenses,進貨費用,进货费用
+5123,purchase returns,進貨退出,进货退出
+5124,charges on purchased merchandise,進貨折讓,进货折让
+5131,material purchased,進料,进料
+5132,charges on purchased material,進料費用,进料费用
+5133,material purchase returns,進料退出,进料退出
+5134,material purchase allowances,進料折讓,进料折让
+5141,direct labor,直接人工,直接人工
+5151,indirect labor,間接人工,间接人工
+5152,"rent expense, rent",租金支出,租金支出
+5153,office supplies (expense),文具用品,文具用品
+5154,"travelling expense, travel",旅費,旅费
+5155,"shipping expenses, freight",運費,运费
+5156,postage (expenses),郵電費,邮电费
+5157,repair (s) and maintenance (expense ),修繕費,修缮费
+5158,packing expenses,包裝費,包装费
+5161,utilities (expense),水電瓦斯費,水电瓦斯费
+5162,insurance (expense),保險費,保险费
+5163,manufacturing overhead – outsourced,加工費,加工费
+5166,taxes,稅捐,税捐
+5168,depreciation expense,折舊,折旧
+5169,various amortization,各項耗竭及攤提,各项耗竭及摊提
+5172,meal (expenses),伙食費,伙食费
+5173,employee benefits/welfare,職工福利,职工福利
+5176,training (expense),訓練費,训练费
+5177,indirect materials,間接材料,间接材料
+5188,other manufacturing expenses,其他製造費用,其他制造费用
+5611,service costs,勞務成本,劳务成本
+5711,agency costs,業務成本,业务成本
+5888,other operating costs – other,其他營業成本—其他,其他营业成本—其他
+6151,payroll expense,薪資支出,薪资支出
+6152,"rent expense, rent",租金支出,租金支出
+6153,office supplies (expense),文具用品,文具用品
+6154,"travelling expense, travel",旅費,旅费
+6155,"shipping expenses, freight",運費,运费
+6156,postage (expenses),郵電費,邮电费
+6157,repair (s) and maintenance (expense),修繕費,修缮费
+6159,"advertisement expense, advertisement",廣告費,广告费
+6161,utilities (expense),水電瓦斯費,水电瓦斯费
+6162,insurance (expense),保險費,保险费
+6164,entertainment (expense),交際費,交际费
+6165,donation (expense),捐贈,捐赠
+6166,taxes,稅捐,税捐
+6167,loss on uncollectible accounts,呆帳損失,呆帐损失
+6168,depreciation expense,折舊,折旧
+6169,various amortization,各項耗竭及攤提,各项耗竭及摊提
+6172,meal (expenses),伙食費,伙食费
+6173,employee benefits/welfare,職工福利,职工福利
+6175,commission (expense),佣金支出,佣金支出
+6176,training (expense),訓練費,训练费
+6188,other selling expenses,其他推銷費用,其他推销费用
+6251,payroll expense,薪資支出,薪资支出
+6252,"rent expense, rent",租金支出,租金支出
+6253,office supplies,文具用品,文具用品
+6254,"travelling expense, travel",旅費,旅费
+6255,"shipping expenses,freight",運費,运费
+6256,postage (expenses),郵電費,邮电费
+6257,repair (s) and maintenance (expense),修繕費,修缮费
+6259,"advertisement expense, advertisement",廣告費,广告费
+6261,utilities (expense),水電瓦斯費,水电瓦斯费
+6262,insurance (expense),保險費,保险费
+6264,entertainment (expense),交際費,交际费
+6265,donation (expense),捐贈,捐赠
+6266,taxes,稅捐,税捐
+6267,loss on uncollectible accounts,呆帳損失,呆帐损失
+6268,depreciation expense,折舊,折旧
+6269,various amortization,各項耗竭及攤提,各项耗竭及摊提
+6271,loss on export sales,外銷損失,外销损失
+6272,meal (expenses),伙食費,伙食费
+6273,employee benefits/welfare,職工福利,职工福利
+6274,research and development expense,研究發展費用,研究发展费用
+6275,commission (expense),佣金支出,佣金支出
+6276,training (expense),訓練費,训练费
+6278,professional service fees,勞務費,劳务费
+6288,other general and administrative expenses,其他管理及總務費用,其他管理及总务费用
+6351,payroll expense,薪資支出,薪资支出
+6352,"rent expense, rent",租金支出,租金支出
+6353,office supplies,文具用品,文具用品
+6354,"travelling expense, travel",旅費,旅费
+6355,"shipping expenses, freight",運費,运费
+6356,postage (expenses),郵電費,邮电费
+6357,repair (s) and maintenance (expense),修繕費,修缮费
+6361,utilities (expense),水電瓦斯費,水电瓦斯费
+6362,insurance (expense),保險費,保险费
+6364,entertainment (expense),交際費,交际费
+6366,taxes,稅捐,税捐
+6368,depreciation expense,折舊,折旧
+6369,various amortization,各項耗竭及攤提,各项耗竭及摊提
+6372,meal (expenses),伙食費,伙食费
+6373,employee benefits/welfare,職工福利,职工福利
+6376,training (expense),訓練費,训练费
+6378,other research and development expenses,其他研究發展費用,其他研究发展费用
+7111,interest revenue/income,利息收入,利息收入
+7121,investment income recognized under equity method,權益法認列之投資收益,权益法认列之投资收益
+7122,dividends income,股利收入,股利收入
+7123,gain on market price recovery of short-term investment,短期投資市價回升利益,短期投资市价回升利益
+7131,foreign exchange gain,兌換利益,兑换利益
+7141,gain on disposal of investments,處分投資收益,处分投资收益
+7151,gain on disposal of assets,處分資產溢價收入,处分资产溢价收入
+7481,donation income,捐贈收入,捐赠收入
+7482,rent revenue/income,租金收入,租金收入
+7483,commission revenue/income,佣金收入,佣金收入
+7484,revenue from sale of scraps,出售下腳及廢料收入,出售下脚及废料收入
+7485,gain on physical inventory,存貨盤盈,存货盘盈
+7486,gain from price recovery of inventory,存貨跌價回升利益,存货跌价回升利益
+7487,gain on reversal of bad debts,壞帳轉回利益,坏帐转回利益
+7488,other non-operating revenue – other items,其他營業外收入—其他,其他营业外收入—其他
+7511,interest expense,利息費用,利息费用
+7521,investment loss recognized under equity method,權益法認列之投資損失,权益法认列之投资损失
+7523,unrealized loss on reduction of short-term investments to market,短期投資未實現跌價損失,短期投资未实现跌价损失
+7531,foreign exchange loss,兌換損失,兑换损失
+7541,loss on disposal of investments,處分投資損失,处分投资损失
+7551,loss on disposal of assets,處分資產損失,处分资产损失
+7881,loss on work stoppages,停工損失,停工损失
+7882,casualty loss,災害損失,灾害损失
+7885,loss on physical inventory,存貨盤損,存货盘损
+7886,loss for market price decline and obsolete and slow-moving inventories,存貨跌價及呆滯損失,存货跌价及呆滞损失
+7888,other non-operating expenses – other,其他營業外費用—其他,其他营业外费用—其他
+8111,income tax expense ( or benefit),所得稅費用（或利益）,所得税费用（或利益）
+9111,income (loss) from operations of discontinued segment,停業部門損益—停業前營業損益,停业部门损益—停业前营业损益
+9121,gain (loss) from disposal of discontinued segment,停業部門損益—處分損益,停业部门损益—处分损益
+9211,extraordinary gain or loss,非常損益,非常损益
+9311,cumulative effect of changes in accounting principles,會計原則變動累積影響數,会计原则变动累积影响数
+9411,minority interest income,少數股權淨利,少数股权净利

src/accounting/data/currencies.csv

@@ -0,0 +1,10 @@
+code,name,l10n-zh_Hant,l10n-zh_Hans
+TWD,New Taiwan dollar,新臺幣,新台币
+USD,United States dollar,美元,美元
+JPY,Japanese yen,日圓,日圆
+CNY,Renminbi,人民幣,人民币
+HKD,Hong Kong dollar,港元,港元
+EUR,Euro,歐元,欧元
+MOP,Macanese pataca,澳門元,澳门元
+AUD,Australian dollar,澳洲元,澳大利亚元
+ETH,Ethereum,以太坊,以太坊

src/accounting/forms.py

@@ -0,0 +1,98 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/22
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The forms.
+
+"""
+import re
+
+from flask_babel import LazyString
+from flask_wtf import FlaskForm
+from wtforms import StringField, ValidationError
+from wtforms.validators import DataRequired
+
+from accounting import db
+from accounting.locale import lazy_gettext
+from accounting.models import Currency, Account
+
+
+ACCOUNT_REQUIRED: DataRequired = DataRequired(
+    lazy_gettext("Please select the account."))
+"""The validator to check if the account code is empty."""
+
+
+class CurrencyExists:
+    """The validator to check if the account exists."""
+
+    def __call__(self, form: FlaskForm, field: StringField) -> None:
+        if field.data is None:
+            return
+        if db.session.get(Currency, field.data) is None:
+            raise ValidationError(lazy_gettext(
+                "The currency does not exist."))
+
+
+class AccountExists:
+    """The validator to check if the account exists."""
+
+    def __call__(self, form: FlaskForm, field: StringField) -> None:
+        if field.data is None:
+            return
+        if Account.find_by_code(field.data) is None:
+            raise ValidationError(lazy_gettext(
+                "The account does not exist."))
+
+
+class IsDebitAccount:
+    """The validator to check if the account is for debit line items."""
+
+    def __init__(self, message: str | LazyString):
+        """Constructs the validator.
+
+        :param message: The error message.
+        """
+        self.__message: str | LazyString = message
+        """The error message."""
+
+    def __call__(self, form: FlaskForm, field: StringField) -> None:
+        if field.data is None:
+            return
+        if re.match(r"^(?:[1235689]|7[5678])", field.data) \
+                and not field.data.startswith("3351-") \
+                and not field.data.startswith("3353-"):
+            return
+        raise ValidationError(self.__message)
+
+
+class IsCreditAccount:
+    """The validator to check if the account is for credit line items."""
+
+    def __init__(self, message: str | LazyString):
+        """Constructs the validator.
+
+        :param message: The error message.
+        """
+        self.__message: str | LazyString = message
+        """The error message."""
+
+    def __call__(self, form: FlaskForm, field: StringField) -> None:
+        if field.data is None:
+            return
+        if re.match(r"^(?:[123489]|7[1234])", field.data) \
+                and not field.data.startswith("3351-") \
+                and not field.data.startswith("3353-"):
+            return
+        raise ValidationError(self.__message)

src/accounting/journal_entry/__init__.py

@@ -0,0 +1,37 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/2/18
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The journal entry management.
+
+"""
+from flask import Flask, Blueprint
+
+
+def init_app(app: Flask, bp: Blueprint) -> None:
+    """Initialize the application.
+
+    :param app: The Flask application.
+    :param bp: The blueprint of the accounting application.
+    :return: None.
+    """
+    from .converters import JournalEntryConverter, JournalEntryTypeConverter, \
+        DateConverter
+    app.url_map.converters["journalEntry"] = JournalEntryConverter
+    app.url_map.converters["journalEntryType"] = JournalEntryTypeConverter
+    app.url_map.converters["date"] = DateConverter
+
+    from .views import bp as journal_entry_bp
+    bp.register_blueprint(journal_entry_bp, url_prefix="/journal-entries")

src/accounting/journal_entry/converters.py

@@ -0,0 +1,102 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/2/19
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The path converters for the journal entry management.
+
+"""
+import datetime as dt
+
+from flask import abort
+from werkzeug.routing import BaseConverter
+
+from accounting import db
+from accounting.models import JournalEntry
+from accounting.utils.journal_entry_types import JournalEntryType
+
+
+class JournalEntryConverter(BaseConverter):
+    """The journal entry converter to convert the journal entry ID from and to
+    the corresponding journal entry in the routes."""
+
+    def to_python(self, value: str) -> JournalEntry:
+        """Converts a journal entry ID to a journal entry.
+
+        :param value: The journal entry ID.
+        :return: The corresponding journal entry.
+        """
+        journal_entry: JournalEntry | None \
+            = db.session.get(JournalEntry, value)
+        if journal_entry is None:
+            abort(404)
+        return journal_entry
+
+    def to_url(self, value: JournalEntry) -> str:
+        """Converts a journal entry to its ID.
+
+        :param value: The journal entry.
+        :return: The ID.
+        """
+        return str(value.id)
+
+
+class JournalEntryTypeConverter(BaseConverter):
+    """The journal entry converter to convert the journal entry type ID from
+    and to the corresponding journal entry type in the routes."""
+
+    def to_python(self, value: str) -> JournalEntryType:
+        """Converts a journal entry ID to a journal entry.
+
+        :param value: The journal entry ID.
+        :return: The corresponding journal entry type.
+        """
+        type_dict: dict[str, JournalEntryType] \
+            = {x.value: x for x in JournalEntryType}
+        journal_entry_type: JournalEntryType | None = type_dict.get(value)
+        if journal_entry_type is None:
+            abort(404)
+        return journal_entry_type
+
+    def to_url(self, value: JournalEntryType) -> str:
+        """Converts a journal entry type to its ID.
+
+        :param value: The journal entry type.
+        :return: The ID.
+        """
+        return str(value.value)
+
+
+class DateConverter(BaseConverter):
+    """The date converter to convert the ISO date from and to the
+    corresponding date in the routes."""
+
+    def to_python(self, value: str) -> dt.date:
+        """Converts an ISO date to a date.
+
+        :param value: The ISO date.
+        :return: The corresponding date.
+        """
+        try:
+            return dt.date.fromisoformat(value)
+        except ValueError:
+            abort(404)
+
+    def to_url(self, value: dt.date) -> str:
+        """Converts a date to its ISO date.
+
+        :param value: The date.
+        :return: The ISO date.
+        """
+        return value.isoformat()

src/accounting/journal_entry/forms/__init__.py

@@ -0,0 +1,22 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/10
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The forms for the journal entry management.
+
+"""
+from .reorder import sort_journal_entries_in, JournalEntryReorderForm
+from .journal_entry import JournalEntryForm, CashReceiptJournalEntryForm, \
+    CashDisbursementJournalEntryForm, TransferJournalEntryForm

src/accounting/journal_entry/forms/currency.py

@@ -0,0 +1,292 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/10
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The currency sub-forms for the journal entry management.
+
+"""
+from decimal import Decimal
+
+import sqlalchemy as sa
+from flask_babel import LazyString
+from flask_wtf import FlaskForm
+from wtforms import StringField, ValidationError, FieldList, IntegerField, \
+    BooleanField, FormField
+from wtforms.validators import DataRequired
+
+from accounting import db
+from accounting.forms import CurrencyExists
+from accounting.locale import lazy_gettext
+from accounting.models import JournalEntryLineItem
+from accounting.utils.offset_alias import offset_alias
+from accounting.utils.strip_text import strip_text
+from .line_item import LineItemForm, CreditLineItemForm, DebitLineItemForm
+
+CURRENCY_REQUIRED: DataRequired = DataRequired(
+    lazy_gettext("Please select the currency."))
+"""The validator to check if the currency code is empty."""
+
+
+class SameCurrencyAsOriginalLineItems:
+    """The validator to check if the currency is the same as the
+    original line items."""
+
+    def __call__(self, form: FlaskForm, field: StringField) -> None:
+        assert isinstance(form, CurrencyForm)
+        if field.data is None:
+            return
+        original_line_item_id: set[int] \
+            = {x.original_line_item_id.data
+               for x in form.line_items
+               if x.original_line_item_id.data is not None}
+        if len(original_line_item_id) == 0:
+            return
+        original_line_item_currency_codes: set[str] = set(db.session.scalars(
+            sa.select(JournalEntryLineItem.currency_code)
+            .filter(JournalEntryLineItem.id.in_(original_line_item_id))).all())
+        for currency_code in original_line_item_currency_codes:
+            if field.data != currency_code:
+                raise ValidationError(lazy_gettext(
+                    "The currency must be the same as the"
+                    " original line item."))
+
+
+class KeepCurrencyWhenHavingOffset:
+    """The validator to check if the currency is the same when there is
+    offset."""
+
+    def __call__(self, form: FlaskForm, field: StringField) -> None:
+        assert isinstance(form, CurrencyForm)
+        if field.data is None:
+            return
+        offset: sa.Alias = offset_alias()
+        original_line_items: list[JournalEntryLineItem]\
+            = JournalEntryLineItem.query\
+            .join(offset,
+                  JournalEntryLineItem.id == offset.c.original_line_item_id,
+                  isouter=True)\
+            .filter(JournalEntryLineItem.id
+                    .in_({x.id.data for x in form.line_items
+                          if x.id.data is not None}))\
+            .group_by(JournalEntryLineItem.id,
+                      JournalEntryLineItem.currency_code)\
+            .having(sa.func.count(offset.c.id) > 0).all()
+        for original_line_item in original_line_items:
+            if original_line_item.currency_code != field.data:
+                raise ValidationError(lazy_gettext(
+                    "The currency must not be changed when there is offset."))
+
+
+class NeedSomeLineItems:
+    """The validator to check if there is any line item sub-form."""
+
+    def __call__(self, form: FlaskForm, field: FieldList) -> None:
+        if len(field) == 0:
+            raise ValidationError(lazy_gettext(
+                "Please add some line items."))
+
+
+class IsBalanced:
+    """The validator to check that the total amount of the debit and credit
+    line items are equal."""
+
+    def __call__(self, form: FlaskForm, field: BooleanField) -> None:
+        assert isinstance(form, TransferCurrencyForm)
+        if len(form.debit) == 0 or len(form.credit) == 0:
+            return
+        if form.debit_total != form.credit_total:
+            raise ValidationError(lazy_gettext(
+                "The totals of the debit and credit amounts do not match."))
+
+
+class CurrencyForm(FlaskForm):
+    """The form to create or edit a currency in a journal entry."""
+    no = IntegerField()
+    """The order in the journal entry."""
+    code = StringField()
+    """The currency code."""
+    whole_form = BooleanField()
+    """The pseudo field for the whole form validators."""
+
+    @property
+    def line_items(self) -> list[LineItemForm]:
+        """Returns the line item sub-forms.
+
+        :return: The line item sub-forms.
+        """
+        line_item_forms: list[LineItemForm] = []
+        if isinstance(self, CashReceiptCurrencyForm):
+            line_item_forms.extend([x.form for x in self.credit])
+        elif isinstance(self, CashDisbursementCurrencyForm):
+            line_item_forms.extend([x.form for x in self.debit])
+        elif isinstance(self, TransferCurrencyForm):
+            line_item_forms.extend([x.form for x in self.debit])
+            line_item_forms.extend([x.form for x in self.credit])
+        return line_item_forms
+
+    @property
+    def is_code_locked(self) -> bool:
+        """Returns whether the currency code should not be changed.
+
+        :return: True if the currency code should not be changed, or False
+            otherwise
+        """
+        line_item_forms: list[LineItemForm] = self.line_items
+        original_line_item_id: set[int] \
+            = {x.original_line_item_id.data for x in line_item_forms
+               if x.original_line_item_id.data is not None}
+        if len(original_line_item_id) > 0:
+            return True
+        line_item_id: set[int] = {x.id.data for x in line_item_forms
+                                  if x.id.data is not None}
+        select: sa.Select = sa.select(sa.func.count(JournalEntryLineItem.id))\
+            .filter(JournalEntryLineItem.original_line_item_id
+                    .in_(line_item_id))
+        return db.session.scalar(select) > 0
+
+
+class CashReceiptCurrencyForm(CurrencyForm):
+    """The form to create or edit a currency in a
+    cash receipt journal entry."""
+    no = IntegerField()
+    """The order in the journal entry."""
+    code = StringField(
+        filters=[strip_text],
+        validators=[CURRENCY_REQUIRED,
+                    CurrencyExists(),
+                    SameCurrencyAsOriginalLineItems(),
+                    KeepCurrencyWhenHavingOffset()])
+    """The currency code."""
+    credit = FieldList(FormField(CreditLineItemForm),
+                       validators=[NeedSomeLineItems()])
+    """The credit line items."""
+    whole_form = BooleanField()
+    """The pseudo field for the whole form validators."""
+
+    @property
+    def credit_total(self) -> Decimal:
+        """Returns the total amount of the credit line items.
+
+        :return: The total amount of the credit line items.
+        """
+        return sum([x.amount.data for x in self.credit
+                    if x.amount.data is not None])
+
+    @property
+    def credit_errors(self) -> list[str | LazyString]:
+        """Returns the credit line item errors, without the errors in their
+        sub-forms.
+
+        :return:
+        """
+        return [x for x in self.credit.errors
+                if isinstance(x, str) or isinstance(x, LazyString)]
+
+
+class CashDisbursementCurrencyForm(CurrencyForm):
+    """The form to create or edit a currency in a
+    cash disbursement journal entry."""
+    no = IntegerField()
+    """The order in the journal entry."""
+    code = StringField(
+        filters=[strip_text],
+        validators=[CURRENCY_REQUIRED,
+                    CurrencyExists(),
+                    SameCurrencyAsOriginalLineItems(),
+                    KeepCurrencyWhenHavingOffset()])
+    """The currency code."""
+    debit = FieldList(FormField(DebitLineItemForm),
+                      validators=[NeedSomeLineItems()])
+    """The debit line items."""
+    whole_form = BooleanField()
+    """The pseudo field for the whole form validators."""
+
+    @property
+    def debit_total(self) -> Decimal:
+        """Returns the total amount of the debit line items.
+
+        :return: The total amount of the debit line items.
+        """
+        return sum([x.amount.data for x in self.debit
+                    if x.amount.data is not None])
+
+    @property
+    def debit_errors(self) -> list[str | LazyString]:
+        """Returns the debit line item errors, without the errors in their
+        sub-forms.
+
+        :return:
+        """
+        return [x for x in self.debit.errors
+                if isinstance(x, str) or isinstance(x, LazyString)]
+
+
+class TransferCurrencyForm(CurrencyForm):
+    """The form to create or edit a currency in a transfer journal entry."""
+    no = IntegerField()
+    """The order in the journal entry."""
+    code = StringField(
+        filters=[strip_text],
+        validators=[CURRENCY_REQUIRED,
+                    CurrencyExists(),
+                    SameCurrencyAsOriginalLineItems(),
+                    KeepCurrencyWhenHavingOffset()])
+    """The currency code."""
+    debit = FieldList(FormField(DebitLineItemForm),
+                      validators=[NeedSomeLineItems()])
+    """The debit line items."""
+    credit = FieldList(FormField(CreditLineItemForm),
+                       validators=[NeedSomeLineItems()])
+    """The credit line items."""
+    whole_form = BooleanField(validators=[IsBalanced()])
+    """The pseudo field for the whole form validators."""
+
+    @property
+    def debit_total(self) -> Decimal:
+        """Returns the total amount of the debit line items.
+
+        :return: The total amount of the debit line items.
+        """
+        return sum([x.amount.data for x in self.debit
+                    if x.amount.data is not None])
+
+    @property
+    def credit_total(self) -> Decimal:
+        """Returns the total amount of the credit line items.
+
+        :return: The total amount of the credit line items.
+        """
+        return sum([x.amount.data for x in self.credit
+                    if x.amount.data is not None])
+
+    @property
+    def debit_errors(self) -> list[str | LazyString]:
+        """Returns the debit line item errors, without the errors in their
+        sub-forms.
+
+        :return:
+        """
+        return [x for x in self.debit.errors
+                if isinstance(x, str) or isinstance(x, LazyString)]
+
+    @property
+    def credit_errors(self) -> list[str | LazyString]:
+        """Returns the credit line item errors, without the errors in their
+        sub-forms.
+
+        :return:
+        """
+        return [x for x in self.credit.errors
+                if isinstance(x, str) or isinstance(x, LazyString)]

src/accounting/journal_entry/forms/journal_entry.py

@@ -0,0 +1,592 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/2/18
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The journal entry forms for the journal entry management.
+
+"""
+import datetime as dt
+from abc import ABC, abstractmethod
+from typing import TypeVar, Generic, Type
+
+import sqlalchemy as sa
+from flask_babel import LazyString
+from flask_wtf import FlaskForm
+from wtforms import DateField, FieldList, FormField, TextAreaField, \
+    BooleanField
+from wtforms.validators import DataRequired, ValidationError
+
+from accounting import db
+from accounting.journal_entry.utils.account_option import AccountOption
+from accounting.journal_entry.utils.description_editor import DescriptionEditor
+from accounting.journal_entry.utils.original_line_items import \
+    get_selectable_original_line_items
+from accounting.locale import lazy_gettext
+from accounting.models import JournalEntry, Account, JournalEntryLineItem, \
+    JournalEntryCurrency
+from accounting.utils.random_id import new_id
+from accounting.utils.strip_text import strip_multiline_text
+from accounting.utils.user import get_current_user_pk
+from .currency import CurrencyForm, CashReceiptCurrencyForm, \
+    CashDisbursementCurrencyForm, TransferCurrencyForm
+from .line_item import LineItemForm, DebitLineItemForm, CreditLineItemForm
+from .reorder import sort_journal_entries_in
+
+DATE_REQUIRED: DataRequired = DataRequired(
+    lazy_gettext("Please fill in the date."))
+"""The validator to check if the date is empty."""
+
+
+class NotBeforeOriginalLineItems:
+    """The validator to check if the date is not before the
+    original line items."""
+
+    def __call__(self, form: FlaskForm, field: DateField) -> None:
+        assert isinstance(form, JournalEntryForm)
+        if field.data is None:
+            return
+        min_date: dt.date | None = form.min_date
+        if min_date is None:
+            return
+        if field.data < min_date:
+            raise ValidationError(lazy_gettext(
+                "The date cannot be earlier than the original line items."))
+
+
+class NotAfterOffsetItems:
+    """The validator to check if the date is not after the offset items."""
+
+    def __call__(self, form: FlaskForm, field: DateField) -> None:
+        assert isinstance(form, JournalEntryForm)
+        if field.data is None:
+            return
+        max_date: dt.date | None = form.max_date
+        if max_date is None:
+            return
+        if field.data > max_date:
+            raise ValidationError(lazy_gettext(
+                "The date cannot be later than the offset items."))
+
+
+class NeedSomeCurrencies:
+    """The validator to check if there is any currency sub-form."""
+
+    def __call__(self, form: FlaskForm, field: FieldList) -> None:
+        if len(field) == 0:
+            raise ValidationError(lazy_gettext("Please add some currencies."))
+
+
+class CannotDeleteOriginalLineItemsWithOffset:
+    """The validator to check the original line items with offset."""
+
+    def __call__(self, form: FlaskForm, field: FieldList) -> None:
+        assert isinstance(form, JournalEntryForm)
+        if form.obj is None:
+            return
+        existing_matched_original_line_item_id: set[int] \
+            = {x.id for x in form.obj.line_items if len(x.offsets) > 0}
+        line_item_id_in_form: set[int] \
+            = {x.id.data for x in form.line_items if x.id.data is not None}
+        for line_item_id in existing_matched_original_line_item_id:
+            if line_item_id not in line_item_id_in_form:
+                raise ValidationError(lazy_gettext(
+                    "Line items with offset cannot be deleted."))
+
+
+class JournalEntryForm(FlaskForm):
+    """The base form to create or edit a journal entry."""
+    date = DateField()
+    """The date."""
+    currencies = FieldList(FormField(CurrencyForm))
+    """The line items categorized by their currencies."""
+    note = TextAreaField()
+    """The note."""
+
+    def __init__(self, *args, **kwargs):
+        """Constructs a base journal entry form.
+
+        :param args: The arguments.
+        :param kwargs: The keyword arguments.
+        """
+        super().__init__(*args, **kwargs)
+        self.is_modified: bool = False
+        """Whether the journal entry is modified during populate_obj()."""
+        self.collector: Type[LineItemCollector] = LineItemCollector
+        """The line item collector.  The default is the base abstract
+        collector only to provide the correct type.  The subclass forms should
+        provide their own collectors."""
+        self.obj: JournalEntry | None = kwargs.get("obj")
+        """The journal entry, when editing an existing one."""
+        self._is_need_payable: bool = False
+        """Whether we need the payable original line items."""
+        self._is_need_receivable: bool = False
+        """Whether we need the receivable original line items."""
+        self.__original_line_item_options: list[JournalEntryLineItem] | None \
+            = None
+        """The options of the original line items."""
+        self.__net_balance_exceeded: dict[int, LazyString] | None = None
+        """The original line items whose net balances were exceeded by the
+        amounts in the line item sub-forms."""
+        for line_item in self.line_items:
+            line_item.journal_entry_form = self
+
+    def populate_obj(self, obj: JournalEntry) -> None:
+        """Populates the form data into a journal entry object.
+
+        :param obj: The journal entry object.
+        :return: None.
+        """
+        is_new: bool = obj.id is None
+        if is_new:
+            obj.id = new_id(JournalEntry)
+        self.__set_date(obj, self.date.data)
+        obj.note = self.note.data
+
+        collector_cls: Type[LineItemCollector] = self.collector
+        collector: collector_cls = collector_cls(self, obj)
+        collector.collect()
+
+        to_delete: set[int] = {x.id for x in obj.line_items
+                               if x.id not in collector.to_keep}
+        if len(to_delete) > 0:
+            JournalEntryLineItem.query\
+                .filter(JournalEntryLineItem.id.in_(to_delete)).delete()
+            self.is_modified = True
+
+        if is_new or db.session.is_modified(obj):
+            self.is_modified = True
+
+        if is_new:
+            current_user_pk: int = get_current_user_pk()
+            obj.created_by_id = current_user_pk
+            obj.updated_by_id = current_user_pk
+
+    @property
+    def line_items(self) -> list[LineItemForm]:
+        """Collects and returns the line item sub-forms.
+
+        :return: The line item sub-forms.
+        """
+        line_items: list[LineItemForm] = []
+        for currency in self.currencies:
+            line_items.extend(currency.line_items)
+        return line_items
+
+    def __set_date(self, obj: JournalEntry, new_date: dt.date) -> None:
+        """Sets the journal entry date and number.
+
+        :param obj: The journal entry object.
+        :param new_date: The new date.
+        :return: None.
+        """
+        if obj.date is None or obj.date != new_date:
+            if obj.date is not None:
+                sort_journal_entries_in(obj.date, obj.id)
+            if self.max_date is not None and new_date == self.max_date:
+                db_min_no: int | None = db.session.scalar(
+                    sa.select(sa.func.min(JournalEntry.no))
+                    .filter(JournalEntry.date == new_date))
+                if db_min_no is None:
+                    obj.date = new_date
+                    obj.no = 1
+                else:
+                    obj.date = new_date
+                    obj.no = db_min_no - 1
+                    sort_journal_entries_in(new_date)
+            else:
+                sort_journal_entries_in(new_date, obj.id)
+                count: int = JournalEntry.query\
+                    .filter(JournalEntry.date == new_date).count()
+                obj.date = new_date
+                obj.no = count + 1
+
+    @property
+    def debit_account_options(self) -> list[AccountOption]:
+        """The selectable debit accounts.
+
+        :return: The selectable debit accounts.
+        """
+        accounts: list[AccountOption] \
+            = [AccountOption(x) for x in Account.selectable_debit()
+               if not (x.code[0] == "2" and x.is_need_offset)]
+        in_use: set[int] = set(db.session.scalars(
+            sa.select(JournalEntryLineItem.account_id)
+            .filter(JournalEntryLineItem.is_debit)
+            .group_by(JournalEntryLineItem.account_id)).all())
+        for account in accounts:
+            account.is_in_use = account.id in in_use
+        return accounts
+
+    @property
+    def credit_account_options(self) -> list[AccountOption]:
+        """The selectable credit accounts.
+
+        :return: The selectable credit accounts.
+        """
+        accounts: list[AccountOption] \
+            = [AccountOption(x) for x in Account.selectable_credit()
+               if not (x.code[0] == "1" and x.is_need_offset)]
+        in_use: set[int] = set(db.session.scalars(
+            sa.select(JournalEntryLineItem.account_id)
+            .filter(sa.not_(JournalEntryLineItem.is_debit))
+            .group_by(JournalEntryLineItem.account_id)).all())
+        for account in accounts:
+            account.is_in_use = account.id in in_use
+        return accounts
+
+    @property
+    def currencies_errors(self) -> list[str | LazyString]:
+        """Returns the currency errors, without the errors in their sub-forms.
+
+        :return: The currency errors, without the errors in their sub-forms.
+        """
+        return [x for x in self.currencies.errors
+                if isinstance(x, str) or isinstance(x, LazyString)]
+
+    @property
+    def description_editor(self) -> DescriptionEditor:
+        """Returns the description editor.
+
+        :return: The description editor.
+        """
+        return DescriptionEditor()
+
+    @property
+    def original_line_item_options(self) -> list[JournalEntryLineItem]:
+        """Returns the selectable original line items.
+
+        :return: The selectable original line items.
+        """
+        if self.__original_line_item_options is None:
+            self.__original_line_item_options \
+                = get_selectable_original_line_items(
+                    {x.id.data for x in self.line_items
+                     if x.id.data is not None},
+                    self._is_need_payable, self._is_need_receivable)
+        return self.__original_line_item_options
+
+    @property
+    def min_date(self) -> dt.date | None:
+        """Returns the minimal available date.
+
+        :return: The minimal available date.
+        """
+        original_line_item_id: set[int] \
+            = {x.original_line_item_id.data for x in self.line_items
+               if x.original_line_item_id.data is not None}
+        if len(original_line_item_id) == 0:
+            return None
+        select: sa.Select = sa.select(sa.func.max(JournalEntry.date))\
+            .join(JournalEntryLineItem)\
+            .filter(JournalEntryLineItem.id.in_(original_line_item_id))
+        return db.session.scalar(select)
+
+    @property
+    def max_date(self) -> dt.date | None:
+        """Returns the maximum available date.
+
+        :return: The maximum available date.
+        """
+        line_item_id: set[int] = {x.id.data for x in self.line_items
+                                  if x.id.data is not None}
+        select: sa.Select = sa.select(sa.func.min(JournalEntry.date))\
+            .join(JournalEntryLineItem)\
+            .filter(JournalEntryLineItem.original_line_item_id
+                    .in_(line_item_id))
+        return db.session.scalar(select)
+
+
+T = TypeVar("T", bound=JournalEntryForm)
+"""A journal entry form variant."""
+
+
+class LineItemCollector(Generic[T], ABC):
+    """The line item collector."""
+
+    def __init__(self, form: T, obj: JournalEntry):
+        """Constructs the line item collector.
+
+        :param form: The journal entry form.
+        :param obj: The journal entry.
+        """
+        self.form: T = form
+        """The journal entry form."""
+        self.__obj: JournalEntry = obj
+        """The journal entry object."""
+        self.__line_items: list[JournalEntryLineItem] = list(obj.line_items)
+        """The existing line items."""
+        self.__line_items_by_id: dict[int, JournalEntryLineItem] \
+            = {x.id: x for x in self.__line_items}
+        """A dictionary from the line item ID to their line items."""
+        self.__no_by_id: dict[int, int] \
+            = {x.id: x.no for x in self.__line_items}
+        """A dictionary from the line item number to their line items."""
+        self.__currencies: list[JournalEntryCurrency] = obj.currencies
+        """The currencies in the journal entry."""
+        self._debit_no: int = 1
+        """The number index for the debit line items."""
+        self._credit_no: int = 1
+        """The number index for the credit line items."""
+        self.to_keep: set[int] = set()
+        """The ID of the existing line items to keep."""
+
+    @abstractmethod
+    def collect(self) -> set[int]:
+        """Collects the line items.
+
+        :return: The ID of the line items to keep.
+        """
+
+    def _add_line_item(self, form: LineItemForm, currency_code: str, no: int) \
+            -> None:
+        """Composes a line item from the form.
+
+        :param form: The line item form.
+        :param currency_code: The code of the currency.
+        :param no: The number of the line item.
+        :return: None.
+        """
+        line_item: JournalEntryLineItem | None \
+            = self.__line_items_by_id.get(form.id.data)
+        if line_item is not None:
+            line_item.currency_code = currency_code
+            form.populate_obj(line_item)
+            line_item.no = no
+            if db.session.is_modified(line_item):
+                self.form.is_modified = True
+        else:
+            line_item = JournalEntryLineItem()
+            line_item.currency_code = currency_code
+            form.populate_obj(line_item)
+            line_item.no = no
+            self.__obj.line_items.append(line_item)
+            self.form.is_modified = True
+        self.to_keep.add(line_item.id)
+
+    def _make_cash_line_item(self, forms: list[LineItemForm], is_debit: bool,
+                             currency_code: str, no: int) -> None:
+        """Composes the cash line item at the other debit or credit of the
+        cash journal entry.
+
+        :param forms: The line item forms in the same currency.
+        :param is_debit: True for a cash receipt journal entry, or False for a
+            cash disbursement journal entry.
+        :param currency_code: The code of the currency.
+        :param no: The number of the line item.
+        :return: None.
+        """
+        candidates: list[JournalEntryLineItem] \
+            = [x for x in self.__line_items
+               if x.is_debit == is_debit and x.currency_code == currency_code]
+        line_item: JournalEntryLineItem
+        if len(candidates) > 0:
+            candidates.sort(key=lambda x: x.no)
+            line_item = candidates[0]
+            line_item.account_id = Account.cash().id
+            line_item.description = None
+            line_item.amount = sum([x.amount.data for x in forms])
+            line_item.no = no
+            if db.session.is_modified(line_item):
+                self.form.is_modified = True
+        else:
+            line_item = JournalEntryLineItem()
+            line_item.id = new_id(JournalEntryLineItem)
+            line_item.is_debit = is_debit
+            line_item.currency_code = currency_code
+            line_item.account_id = Account.cash().id
+            line_item.description = None
+            line_item.amount = sum([x.amount.data for x in forms])
+            line_item.no = no
+            self.__obj.line_items.append(line_item)
+            self.form.is_modified = True
+        self.to_keep.add(line_item.id)
+
+    def _sort_line_item_forms(self, forms: list[LineItemForm]) -> None:
+        """Sorts the line item sub-forms.
+
+        :param forms: The line item sub-forms.
+        :return: None.
+        """
+        missing_no: int = 100 if len(self.__no_by_id) == 0 \
+            else max(self.__no_by_id.values()) + 100
+        ord_by_form: dict[LineItemForm, int] \
+            = {forms[i]: i for i in range(len(forms))}
+        recv_no: set[int] = {x.no.data for x in forms if x.no.data is not None}
+        missing_recv_no: int = 100 if len(recv_no) == 0 else max(recv_no) + 100
+        forms.sort(key=lambda x: (x.no.data or missing_recv_no,
+                                  missing_no if x.id.data is None else
+                                  self.__no_by_id.get(x.id.data, missing_no),
+                                  ord_by_form.get(x)))
+
+    def _sort_currency_forms(self, forms: list[CurrencyForm]) -> None:
+        """Sorts the currency forms.
+
+        :param forms: The currency forms.
+        :return: None.
+        """
+        missing_no: int = len(self.__currencies) + 100
+        no_by_code: dict[str, int] = {self.__currencies[i].code: i
+                                      for i in range(len(self.__currencies))}
+        ord_by_form: dict[CurrencyForm, int] \
+            = {forms[i]: i for i in range(len(forms))}
+        recv_no: set[int] = {x.no.data for x in forms if x.no.data is not None}
+        missing_recv_no: int = 100 if len(recv_no) == 0 else max(recv_no) + 100
+        forms.sort(key=lambda x: (x.no.data or missing_recv_no,
+                                  no_by_code.get(x.code.data, missing_no),
+                                  ord_by_form.get(x)))
+
+
+class CashReceiptJournalEntryForm(JournalEntryForm):
+    """The form to create or edit a cash receipt journal entry."""
+    date = DateField(
+        validators=[DATE_REQUIRED,
+                    NotBeforeOriginalLineItems(),
+                    NotAfterOffsetItems()])
+    """The date."""
+    currencies = FieldList(FormField(CashReceiptCurrencyForm), name="currency",
+                           validators=[NeedSomeCurrencies()])
+    """The line items categorized by their currencies."""
+    note = TextAreaField(filters=[strip_multiline_text])
+    """The note."""
+    whole_form = BooleanField(
+        validators=[CannotDeleteOriginalLineItemsWithOffset()])
+    """The pseudo field for the whole form validators."""
+
+    def __init__(self, *args, **kwargs):
+        super().__init__(*args, **kwargs)
+        self._is_need_receivable = True
+
+        class Collector(LineItemCollector[CashReceiptJournalEntryForm]):
+            """The line item collector for the cash receipt journal entries."""
+
+            def collect(self) -> None:
+                currencies: list[CashReceiptCurrencyForm] \
+                    = [x.form for x in self.form.currencies]
+                self._sort_currency_forms(currencies)
+                for currency in currencies:
+                    # The debit cash line item
+                    self._make_cash_line_item(list(currency.credit), True,
+                                              currency.code.data,
+                                              self._debit_no)
+                    self._debit_no = self._debit_no + 1
+
+                    # The credit forms
+                    credit_forms: list[CreditLineItemForm] \
+                        = [x.form for x in currency.credit]
+                    self._sort_line_item_forms(credit_forms)
+                    for credit_form in credit_forms:
+                        self._add_line_item(credit_form, currency.code.data,
+                                            self._credit_no)
+                        self._credit_no = self._credit_no + 1
+
+        self.collector = Collector
+
+
+class CashDisbursementJournalEntryForm(JournalEntryForm):
+    """The form to create or edit a cash disbursement journal entry."""
+    date = DateField(
+        validators=[DATE_REQUIRED,
+                    NotBeforeOriginalLineItems(),
+                    NotAfterOffsetItems()])
+    """The date."""
+    currencies = FieldList(FormField(CashDisbursementCurrencyForm),
+                           name="currency",
+                           validators=[NeedSomeCurrencies()])
+    """The line items categorized by their currencies."""
+    note = TextAreaField(filters=[strip_multiline_text])
+    """The note."""
+    whole_form = BooleanField(
+        validators=[CannotDeleteOriginalLineItemsWithOffset()])
+    """The pseudo field for the whole form validators."""
+
+    def __init__(self, *args, **kwargs):
+        super().__init__(*args, **kwargs)
+        self._is_need_payable = True
+
+        class Collector(LineItemCollector[CashDisbursementJournalEntryForm]):
+            """The line item collector for the cash disbursement journal
+            entries."""
+
+            def collect(self) -> None:
+                currencies: list[CashDisbursementCurrencyForm] \
+                    = [x.form for x in self.form.currencies]
+                self._sort_currency_forms(currencies)
+                for currency in currencies:
+                    # The debit forms
+                    debit_forms: list[DebitLineItemForm] \
+                        = [x.form for x in currency.debit]
+                    self._sort_line_item_forms(debit_forms)
+                    for debit_form in debit_forms:
+                        self._add_line_item(debit_form, currency.code.data,
+                                            self._debit_no)
+                        self._debit_no = self._debit_no + 1
+
+                    # The credit forms
+                    self._make_cash_line_item(list(currency.debit), False,
+                                              currency.code.data,
+                                              self._credit_no)
+                    self._credit_no = self._credit_no + 1
+
+        self.collector = Collector
+
+
+class TransferJournalEntryForm(JournalEntryForm):
+    """The form to create or edit a transfer journal entry."""
+    date = DateField(
+        validators=[DATE_REQUIRED,
+                    NotBeforeOriginalLineItems(),
+                    NotAfterOffsetItems()])
+    """The date."""
+    currencies = FieldList(FormField(TransferCurrencyForm), name="currency",
+                           validators=[NeedSomeCurrencies()])
+    """The line items categorized by their currencies."""
+    note = TextAreaField(filters=[strip_multiline_text])
+    """The note."""
+    whole_form = BooleanField(
+        validators=[CannotDeleteOriginalLineItemsWithOffset()])
+    """The pseudo field for the whole form validators."""
+
+    def __init__(self, *args, **kwargs):
+        super().__init__(*args, **kwargs)
+        self._is_need_payable = True
+        self._is_need_receivable = True
+
+        class Collector(LineItemCollector[TransferJournalEntryForm]):
+            """The line item collector for the transfer journal entries."""
+
+            def collect(self) -> None:
+                currencies: list[TransferCurrencyForm] \
+                    = [x.form for x in self.form.currencies]
+                self._sort_currency_forms(currencies)
+                for currency in currencies:
+                    # The debit forms
+                    debit_forms: list[DebitLineItemForm] \
+                        = [x.form for x in currency.debit]
+                    self._sort_line_item_forms(debit_forms)
+                    for debit_form in debit_forms:
+                        self._add_line_item(debit_form, currency.code.data,
+                                            self._debit_no)
+                        self._debit_no = self._debit_no + 1
+
+                    # The credit forms
+                    credit_forms: list[CreditLineItemForm] \
+                        = [x.form for x in currency.credit]
+                    self._sort_line_item_forms(credit_forms)
+                    for credit_form in credit_forms:
+                        self._add_line_item(credit_form, currency.code.data,
+                                            self._credit_no)
+                        self._credit_no = self._credit_no + 1
+
+        self.collector = Collector

src/accounting/journal_entry/forms/line_item.py

@@ -0,0 +1,507 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/10
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The line item sub-forms for the journal entry management.
+
+"""
+import datetime as dt
+from decimal import Decimal
+
+import sqlalchemy as sa
+from flask_babel import LazyString
+from flask_wtf import FlaskForm
+from sqlalchemy.orm import selectinload
+from wtforms import StringField, ValidationError, DecimalField, IntegerField
+from wtforms.validators import Optional
+
+from accounting import db
+from accounting.forms import ACCOUNT_REQUIRED, AccountExists, IsDebitAccount, \
+    IsCreditAccount
+from accounting.locale import lazy_gettext
+from accounting.models import Account, JournalEntry, JournalEntryLineItem
+from accounting.template_filters import format_amount
+from accounting.utils.random_id import new_id
+from accounting.utils.strip_text import strip_text
+from accounting.utils.user import get_current_user_pk
+
+
+class OriginalLineItemExists:
+    """The validator to check if the original line item exists."""
+
+    def __call__(self, form: FlaskForm, field: IntegerField) -> None:
+        if field.data is None:
+            return
+        if db.session.get(JournalEntryLineItem, field.data) is None:
+            raise ValidationError(lazy_gettext(
+                "The original line item does not exist."))
+
+
+class OriginalLineItemOppositeDebitCredit:
+    """The validator to check if the original line item is on the opposite
+    debit or credit."""
+
+    def __call__(self, form: FlaskForm, field: IntegerField) -> None:
+        if field.data is None:
+            return
+        original_line_item: JournalEntryLineItem | None \
+            = db.session.get(JournalEntryLineItem, field.data)
+        if original_line_item is None:
+            return
+        if isinstance(form, CreditLineItemForm) \
+                and original_line_item.is_debit:
+            return
+        if isinstance(form, DebitLineItemForm) \
+                and not original_line_item.is_debit:
+            return
+        raise ValidationError(lazy_gettext(
+            "The original line item is on the same debit or credit."))
+
+
+class OriginalLineItemNeedOffset:
+    """The validator to check if the original line item needs offset."""
+
+    def __call__(self, form: FlaskForm, field: IntegerField) -> None:
+        if field.data is None:
+            return
+        original_line_item: JournalEntryLineItem | None \
+            = db.session.get(JournalEntryLineItem, field.data)
+        if original_line_item is None:
+            return
+        if not original_line_item.account.is_need_offset:
+            raise ValidationError(lazy_gettext(
+                "The original line item does not need offset."))
+
+
+class OriginalLineItemNotOffset:
+    """The validator to check if the original line item is not itself an
+    offset item."""
+
+    def __call__(self, form: FlaskForm, field: IntegerField) -> None:
+        if field.data is None:
+            return
+        original_line_item: JournalEntryLineItem | None \
+            = db.session.get(JournalEntryLineItem, field.data)
+        if original_line_item is None:
+            return
+        if original_line_item.original_line_item_id is not None:
+            raise ValidationError(lazy_gettext(
+                "The original line item cannot be an offset item."))
+
+
+class SameAccountAsOriginalLineItem:
+    """The validator to check if the account is the same as the
+    original line item."""
+
+    def __call__(self, form: FlaskForm, field: StringField) -> None:
+        assert isinstance(form, LineItemForm)
+        if field.data is None or form.original_line_item_id.data is None:
+            return
+        original_line_item: JournalEntryLineItem | None \
+            = db.session.get(JournalEntryLineItem,
+                             form.original_line_item_id.data)
+        if original_line_item is None:
+            return
+        if field.data != original_line_item.account_code:
+            raise ValidationError(lazy_gettext(
+                "The account must be the same as the original line item."))
+
+
+class KeepAccountWhenHavingOffset:
+    """The validator to check if the account is the same when having offset."""
+
+    def __call__(self, form: FlaskForm, field: StringField) -> None:
+        assert isinstance(form, LineItemForm)
+        if field.data is None or form.id.data is None:
+            return
+        line_item: JournalEntryLineItem | None \
+            = db.session.get(JournalEntryLineItem, form.id.data)
+        if line_item is None or len(line_item.offsets) == 0:
+            return
+        if field.data != line_item.account_code:
+            raise ValidationError(lazy_gettext(
+                "The account must not be changed when there is offset."))
+
+
+class NotStartPayableFromDebit:
+    """The validator to check that a payable line item does not start from
+    debit."""
+
+    def __call__(self, form: FlaskForm, field: StringField) -> None:
+        assert isinstance(form, DebitLineItemForm)
+        if field.data is None \
+                or field.data[0] != "2" \
+                or form.original_line_item_id.data is not None:
+            return
+        account: Account | None = Account.find_by_code(field.data)
+        if account is not None and account.is_need_offset:
+            raise ValidationError(lazy_gettext(
+                "A payable line item cannot start from debit."))
+
+
+class NotStartReceivableFromCredit:
+    """The validator to check that a receivable line item does not start
+    from credit."""
+
+    def __call__(self, form: FlaskForm, field: StringField) -> None:
+        assert isinstance(form, CreditLineItemForm)
+        if field.data is None \
+                or field.data[0] != "1" \
+                or form.original_line_item_id.data is not None:
+            return
+        account: Account | None = Account.find_by_code(field.data)
+        if account is not None and account.is_need_offset:
+            raise ValidationError(lazy_gettext(
+                "A receivable line item cannot start from credit."))
+
+
+class PositiveAmount:
+    """The validator to check if the amount is positive."""
+
+    def __call__(self, form: FlaskForm, field: DecimalField) -> None:
+        if field.data is None:
+            return
+        if field.data <= 0:
+            raise ValidationError(lazy_gettext(
+                "Please fill in a positive amount."))
+
+
+class NotExceedingOriginalLineItemNetBalance:
+    """The validator to check if the amount exceeds the net balance of the
+    original line item."""
+
+    def __call__(self, form: FlaskForm, field: DecimalField) -> None:
+        assert isinstance(form, LineItemForm)
+        if field.data is None or form.original_line_item_id.data is None:
+            return
+        original_line_item: JournalEntryLineItem | None \
+            = db.session.get(JournalEntryLineItem,
+                             form.original_line_item_id.data)
+        if original_line_item is None:
+            return
+        is_debit: bool = isinstance(form, DebitLineItemForm)
+        existing_line_item_id: set[int] = set()
+        if form.journal_entry_form.obj is not None:
+            existing_line_item_id \
+                = {x.id for x in form.journal_entry_form.obj.line_items}
+        offset_total_func: sa.Function = sa.func.sum(sa.case(
+            (JournalEntryLineItem.is_debit == is_debit,
+             JournalEntryLineItem.amount),
+            else_=-JournalEntryLineItem.amount))
+        offset_total_but_form: Decimal | None = db.session.scalar(
+            sa.select(offset_total_func)
+            .filter(JournalEntryLineItem.original_line_item_id
+                    == original_line_item.id,
+                    JournalEntryLineItem.id.not_in(existing_line_item_id)))
+        if offset_total_but_form is None:
+            offset_total_but_form = Decimal("0")
+        offset_total_on_form: Decimal = sum(
+            [x.amount.data for x in form.journal_entry_form.line_items
+             if x.original_line_item_id.data == original_line_item.id
+             and x.amount != field and x.amount.data is not None])
+        net_balance: Decimal = original_line_item.amount \
+            - offset_total_but_form - offset_total_on_form
+        if field.data > net_balance:
+            raise ValidationError(lazy_gettext(
+                "The amount must not exceed the net balance %(balance)s of the"
+                " original line item.", balance=format_amount(net_balance)))
+
+
+class NotLessThanOffsetTotal:
+    """The validator to check if the amount is less than the offset total."""
+
+    def __call__(self, form: FlaskForm, field: DecimalField) -> None:
+        assert isinstance(form, LineItemForm)
+        if field.data is None or form.id.data is None:
+            return
+        is_debit: bool = isinstance(form, DebitLineItemForm)
+        select_offset_total: sa.Select = sa.select(sa.func.sum(sa.case(
+            (JournalEntryLineItem.is_debit != is_debit,
+             JournalEntryLineItem.amount),
+            else_=-JournalEntryLineItem.amount)))\
+            .filter(JournalEntryLineItem.original_line_item_id == form.id.data)
+        offset_total: Decimal | None = db.session.scalar(select_offset_total)
+        if offset_total is not None and field.data < offset_total:
+            raise ValidationError(lazy_gettext(
+                "The amount must not be less than the offset total %(total)s.",
+                total=format_amount(offset_total)))
+
+
+class LineItemForm(FlaskForm):
+    """The base form to create or edit a line item."""
+    id = IntegerField()
+    """The existing line item ID."""
+    no = IntegerField()
+    """The order in the currency."""
+    original_line_item_id = IntegerField()
+    """The Id of the original line item."""
+    account_code = StringField()
+    """The account code."""
+    description = StringField()
+    """The description."""
+    amount = DecimalField()
+    """The amount."""
+
+    def __init__(self, *args, **kwargs):
+        """Constructs a base line item form.
+
+        :param args: The arguments.
+        :param kwargs: The keyword arguments.
+        """
+        super().__init__(*args, **kwargs)
+        from .journal_entry import JournalEntryForm
+        self.journal_entry_form: JournalEntryForm | None = None
+        """The source journal entry form."""
+
+    @property
+    def account_title(self) -> str:
+        """Returns the title of the account.
+
+        :return: The title of the account.
+        """
+        if self.account_code.data is None:
+            return ""
+        account: Account | None = Account.find_by_code(self.account_code.data)
+        if account is None:
+            return ""
+        return account.title
+
+    @property
+    def account_text(self) -> str:
+        """Returns the text representation of the account.
+
+        :return: The text representation of the account.
+        """
+        if self.account_code.data is None:
+            return ""
+        account: Account | None = Account.find_by_code(self.account_code.data)
+        if account is None:
+            return ""
+        return str(account)
+
+    @property
+    def __original_line_item(self) -> JournalEntryLineItem | None:
+        """Returns the original line item.
+
+        :return: The original line item.
+        """
+        if not hasattr(self, "____original_line_item"):
+            def get_line_item() -> JournalEntryLineItem | None:
+                if self.original_line_item_id.data is None:
+                    return None
+                return db.session.get(JournalEntryLineItem,
+                                      self.original_line_item_id.data)
+            setattr(self, "____original_line_item", get_line_item())
+        return getattr(self, "____original_line_item")
+
+    @property
+    def original_line_item_date(self) -> dt.date | None:
+        """Returns the text representation of the original line item.
+
+        :return: The text representation of the original line item.
+        """
+        return None if self.__original_line_item is None \
+            else self.__original_line_item.journal_entry.date
+
+    @property
+    def original_line_item_text(self) -> str | None:
+        """Returns the text representation of the original line item.
+
+        :return: The text representation of the original line item.
+        """
+        return None if self.__original_line_item is None \
+            else str(self.__original_line_item)
+
+    @property
+    def is_need_offset(self) -> bool:
+        """Returns whether the line item needs offset.
+
+        :return: True if the line item needs offset, or False otherwise.
+        """
+        if self.account_code.data is None:
+            return False
+        if self.account_code.data[0] == "1":
+            if isinstance(self, CreditLineItemForm):
+                return False
+        elif self.account_code.data[0] == "2":
+            if isinstance(self, DebitLineItemForm):
+                return False
+        else:
+            return False
+        account: Account | None = Account.find_by_code(self.account_code.data)
+        return account is not None and account.is_need_offset
+
+    @property
+    def offsets(self) -> list[JournalEntryLineItem]:
+        """Returns the offsets.
+
+        :return: The offsets.
+        """
+        if not hasattr(self, "__offsets"):
+            def get_offsets() -> list[JournalEntryLineItem]:
+                if not self.is_need_offset or self.id.data is None:
+                    return []
+                return JournalEntryLineItem.query.join(JournalEntry)\
+                    .filter(JournalEntryLineItem.original_line_item_id
+                            == self.id.data)\
+                    .order_by(JournalEntry.date, JournalEntry.no,
+                              JournalEntryLineItem.no)\
+                    .options(selectinload(JournalEntryLineItem.journal_entry),
+                             selectinload(JournalEntryLineItem.account)).all()
+            setattr(self, "__offsets", get_offsets())
+        return getattr(self, "__offsets")
+
+    @property
+    def offset_total(self) -> Decimal | None:
+        """Returns the total amount of the offsets.
+
+        :return: The total amount of the offsets.
+        """
+        if not hasattr(self, "__offset_total"):
+            def get_offset_total():
+                if not self.is_need_offset or self.id.data is None:
+                    return None
+                is_debit: bool = isinstance(self, DebitLineItemForm)
+                return sum([x.amount if x.is_debit != is_debit else -x.amount
+                            for x in self.offsets])
+            setattr(self, "__offset_total", get_offset_total())
+        return getattr(self, "__offset_total")
+
+    @property
+    def net_balance(self) -> Decimal | None:
+        """Returns the net balance.
+
+        :return: The net balance.
+        """
+        if not self.is_need_offset or self.id.data is None \
+                or self.amount.data is None:
+            return None
+        return self.amount.data - self.offset_total
+
+    @property
+    def all_errors(self) -> list[str | LazyString]:
+        """Returns all the errors of the form.
+
+        :return: All the errors of the form.
+        """
+        all_errors: list[str | LazyString] = []
+        for key in self.errors:
+            if key != "csrf_token":
+                all_errors.extend(self.errors[key])
+        return all_errors
+
+
+class DebitLineItemForm(LineItemForm):
+    """The form to create or edit a debit line item."""
+    id = IntegerField()
+    """The existing line item ID."""
+    no = IntegerField()
+    """The order in the currency."""
+    original_line_item_id = IntegerField(
+        validators=[Optional(),
+                    OriginalLineItemExists(),
+                    OriginalLineItemOppositeDebitCredit(),
+                    OriginalLineItemNeedOffset(),
+                    OriginalLineItemNotOffset()])
+    """The ID of the original line item."""
+    account_code = StringField(
+        filters=[strip_text],
+        validators=[
+            ACCOUNT_REQUIRED,
+            AccountExists(),
+            IsDebitAccount(lazy_gettext(
+                "This account is not for debit line items.")),
+            SameAccountAsOriginalLineItem(),
+            KeepAccountWhenHavingOffset(),
+            NotStartPayableFromDebit()])
+    """The account code."""
+    description = StringField(filters=[strip_text])
+    """The description."""
+    amount = DecimalField(
+        validators=[PositiveAmount(),
+                    NotExceedingOriginalLineItemNetBalance(),
+                    NotLessThanOffsetTotal()])
+    """The amount."""
+
+    def populate_obj(self, obj: JournalEntryLineItem) -> None:
+        """Populates the form data into a line item object.
+
+        :param obj: The line item object.
+        :return: None.
+        """
+        is_new: bool = obj.id is None
+        if is_new:
+            obj.id = new_id(JournalEntryLineItem)
+        obj.original_line_item_id = self.original_line_item_id.data
+        obj.account_id = Account.find_by_code(self.account_code.data).id
+        obj.description = self.description.data
+        obj.is_debit = True
+        obj.amount = self.amount.data
+        if is_new:
+            current_user_pk: int = get_current_user_pk()
+            obj.created_by_id = current_user_pk
+            obj.updated_by_id = current_user_pk
+
+
+class CreditLineItemForm(LineItemForm):
+    """The form to create or edit a credit line item."""
+    id = IntegerField()
+    """The existing line item ID."""
+    no = IntegerField()
+    """The order in the currency."""
+    original_line_item_id = IntegerField(
+        validators=[Optional(),
+                    OriginalLineItemExists(),
+                    OriginalLineItemOppositeDebitCredit(),
+                    OriginalLineItemNeedOffset(),
+                    OriginalLineItemNotOffset()])
+    """The ID of the original line item."""
+    account_code = StringField(
+        filters=[strip_text],
+        validators=[
+            ACCOUNT_REQUIRED,
+            AccountExists(),
+            IsCreditAccount(lazy_gettext(
+                "This account is not for credit line items.")),
+            SameAccountAsOriginalLineItem(),
+            KeepAccountWhenHavingOffset(),
+            NotStartReceivableFromCredit()])
+    """The account code."""
+    description = StringField(filters=[strip_text])
+    """The description."""
+    amount = DecimalField(
+        validators=[PositiveAmount(),
+                    NotExceedingOriginalLineItemNetBalance(),
+                    NotLessThanOffsetTotal()])
+    """The amount."""
+
+    def populate_obj(self, obj: JournalEntryLineItem) -> None:
+        """Populates the form data into a line item object.
+
+        :param obj: The line item object.
+        :return: None.
+        """
+        is_new: bool = obj.id is None
+        if is_new:
+            obj.id = new_id(JournalEntryLineItem)
+        obj.original_line_item_id = self.original_line_item_id.data
+        obj.account_id = Account.find_by_code(self.account_code.data).id
+        obj.description = self.description.data
+        obj.is_debit = False
+        obj.amount = self.amount.data
+        if is_new:
+            current_user_pk: int = get_current_user_pk()
+            obj.created_by_id = current_user_pk
+            obj.updated_by_id = current_user_pk

src/accounting/journal_entry/forms/reorder.py

@@ -0,0 +1,95 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/10
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The reorder forms for the journal entry management.
+
+"""
+import datetime as dt
+
+import sqlalchemy as sa
+from flask import request
+
+from accounting import db
+from accounting.models import JournalEntry
+
+
+def sort_journal_entries_in(date: dt.date, exclude: int | None = None) -> None:
+    """Sorts the journal entries under a date after changing the date or
+    deleting a journal entry.
+
+    :param date: The date of the journal entry.
+    :param exclude: The journal entry ID to exclude.
+    :return: None.
+    """
+    conditions: list[sa.BinaryExpression] = [JournalEntry.date == date]
+    if exclude is not None:
+        conditions.append(JournalEntry.id != exclude)
+    journal_entries: list[JournalEntry] = JournalEntry.query\
+        .filter(*conditions)\
+        .order_by(JournalEntry.no).all()
+    for i in range(len(journal_entries)):
+        if journal_entries[i].no != i + 1:
+            journal_entries[i].no = i + 1
+
+
+class JournalEntryReorderForm:
+    """The form to reorder the journal entries."""
+
+    def __init__(self, date: dt.date):
+        """Constructs the form to reorder the journal entries in a day.
+
+        :param date: The date.
+        """
+        self.date: dt.date = date
+        """The date."""
+        self.is_modified: bool = False
+        """Whether the order is modified."""
+
+    def save_order(self) -> None:
+        """Saves the order of the account.
+
+        :return:
+        """
+        journal_entries: list[JournalEntry] = JournalEntry.query\
+            .filter(JournalEntry.date == self.date).all()
+
+        # Collects the specified order.
+        orders: dict[JournalEntry, int] = {}
+        for journal_entry in journal_entries:
+            if f"{journal_entry.id}-no" in request.form:
+                try:
+                    orders[journal_entry] \
+                        = int(request.form[f"{journal_entry.id}-no"])
+                except ValueError:
+                    pass
+
+        # Missing and invalid orders are appended to the end.
+        missing: list[JournalEntry] \
+            = [x for x in journal_entries if x not in orders]
+        if len(missing) > 0:
+            next_no: int = 1 if len(orders) == 0 else max(orders.values()) + 1
+            for journal_entry in missing:
+                orders[journal_entry] = next_no
+
+        # Sort by the specified order first, and their original order.
+        journal_entries.sort(key=lambda x: (orders[x], x.no))
+
+        # Update the orders.
+        with db.session.no_autoflush:
+            for i in range(len(journal_entries)):
+                if journal_entries[i].no != i + 1:
+                    journal_entries[i].no = i + 1
+                    self.is_modified = True

src/accounting/journal_entry/template_filters.py

@@ -0,0 +1,82 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/2/25
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The template filters for the journal entry management.
+
+"""
+from decimal import Decimal
+from html import escape
+from urllib.parse import ParseResult, urlparse, parse_qsl, urlencode, \
+    urlunparse
+
+from flask import request
+
+
+def with_type(uri: str) -> str:
+    """Adds the journal entry type to the URI, if it is specified.
+
+    :param uri: The URI.
+    :return: The result URL, optionally with the journal entry type added.
+    """
+    if "as" not in request.args:
+        return uri
+    uri_p: ParseResult = urlparse(uri)
+    params: list[tuple[str, str]] = parse_qsl(uri_p.query)
+    params = [x for x in params if x[0] != "as"]
+    params.append(("as", request.args["as"]))
+    parts: list[str] = list(uri_p)
+    parts[4] = urlencode(params)
+    return urlunparse(parts)
+
+
+def to_transfer(uri: str) -> str:
+    """Adds the transfer journal entry type to the URI.
+
+    :param uri: The URI.
+    :return: The result URL, with the transfer journal entry type added.
+    """
+    uri_p: ParseResult = urlparse(uri)
+    params: list[tuple[str, str]] = parse_qsl(uri_p.query)
+    params = [x for x in params if x[0] != "as"]
+    params.append(("as", "transfer"))
+    parts: list[str] = list(uri_p)
+    parts[4] = urlencode(params)
+    return urlunparse(parts)
+
+
+def format_amount_input(value: Decimal | None) -> str:
+    """Format an amount for an input value.
+
+    :param value: The amount.
+    :return: The formatted amount text for an input value.
+    """
+    if value is None:
+        return ""
+    whole: int = int(value)
+    frac: Decimal = (value - whole).normalize()
+    return str(whole) + str(frac)[1:]
+
+
+def text2html(value: str) -> str:
+    """Converts plain text into HTML.
+
+    :param value: The plain text.
+    :return: The HTML.
+    """
+    s: str = escape(value)
+    s = s.replace("\n", "<br>")
+    s = s.replace("  ", " &nbsp;")
+    return s

src/accounting/journal_entry/utils/__init__.py

@@ -0,0 +1,19 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/10
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The utilities for the journal entry management.
+
+"""

src/accounting/journal_entry/utils/account_option.py

@@ -0,0 +1,51 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/10
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The account option for the journal entry management.
+
+"""
+from accounting.models import Account
+
+
+class AccountOption:
+    """An account option."""
+
+    def __init__(self, account: Account):
+        """Constructs an account option.
+
+        :param account: The account.
+        """
+        self.id: str = account.id
+        """The account ID."""
+        self.code: str = account.code
+        """The account code."""
+        self.title: str = account.title
+        """The account title."""
+        self.query_values: list[str] = account.query_values
+        """The values to be queried."""
+        self.__str: str = str(account)
+        """The string representation of the account option."""
+        self.is_in_use: bool = False
+        """True if this account is in use, or False otherwise."""
+        self.is_need_offset: bool = account.is_need_offset
+        """True if this account needs offset, or False otherwise."""
+
+    def __str__(self) -> str:
+        """Returns the string representation of the account option.
+
+        :return: The string representation of the account option.
+        """
+        return self.__str

src/accounting/journal_entry/utils/description_editor.py

@@ -0,0 +1,357 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/2/27
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The description editor.
+
+"""
+import re
+from typing import Literal
+
+import sqlalchemy as sa
+
+from accounting import db
+from accounting.models import Account, JournalEntryLineItem
+from accounting.utils.options import options, Recurring
+
+
+class DescriptionAccount:
+    """An account for a description tag."""
+
+    def __init__(self, account: Account, freq: int):
+        """Constructs an account for a description tag.
+
+        :param account: The account.
+        :param freq: The frequency of the tag with the account.
+        """
+        self.__account: Account = account
+        """The account."""
+        self.id: int = account.id
+        """The account ID."""
+        self.code: str = account.code
+        """The account code."""
+        self.is_need_offset: bool = account.is_need_offset
+        """Whether the journal entry line items of this account need offset."""
+        self.freq: int = freq
+        """The frequency of the tag with the account."""
+
+    def __str__(self) -> str:
+        """Returns the string representation of the account.
+
+        :return: The string representation of the account.
+        """
+        return str(self.__account)
+
+    @property
+    def title(self) -> str:
+        """Returns the account title.
+
+        :return: The account title.
+        """
+        return self.__account.title
+
+    def add_freq(self, freq: int) -> None:
+        """Adds the frequency of an account.
+
+        :param freq: The frequency of the tag name with the account.
+        :return: None.
+        """
+        self.freq = self.freq + freq
+
+
+class DescriptionTag:
+    """A description tag."""
+
+    def __init__(self, name: str):
+        """Constructs a description tag.
+
+        :param name: The tag name.
+        """
+        self.name: str = name
+        """The tag name."""
+        self.__account_dict: dict[int, DescriptionAccount] = {}
+        """The accounts that come with the tag, in the order of their
+        frequency."""
+        self.freq: int = 0
+        """The frequency of the tag."""
+
+    def __str__(self) -> str:
+        """Returns the string representation of the tag.
+
+        :return: The string representation of the tag.
+        """
+        return self.name
+
+    def add_account(self, account: Account, freq: int):
+        """Adds an account.
+
+        :param account: The associated account.
+        :param freq: The frequency of the tag name with the account.
+        :return: None.
+        """
+        self.__account_dict[account.id] = DescriptionAccount(account, freq)
+        self.freq = self.freq + freq
+
+    @property
+    def accounts(self) -> list[DescriptionAccount]:
+        """Returns the accounts by the order of their frequencies.
+
+        :return: The accounts by the order of their frequencies.
+        """
+        return sorted(self.__account_dict.values(), key=lambda x: -x.freq)
+
+    @property
+    def account_codes(self) -> list[str]:
+        """Returns the account codes by the order of their frequencies.
+
+        :return: The account codes by the order of their frequencies.
+        """
+        return [x.code for x in self.accounts]
+
+
+class DescriptionType:
+    """A description type"""
+
+    def __init__(self, type_id: Literal["general", "travel", "bus"]):
+        """Constructs a description type.
+
+        :param type_id: The type ID, either "general", "travel", or "bus".
+        """
+        self.id: Literal["general", "travel", "bus"] = type_id
+        """The type ID."""
+        self.__tag_dict: dict[str, DescriptionTag] = {}
+        """A dictionary from the tag name to their corresponding tag."""
+
+    def add_tag(self, name: str, account: Account, freq: int) -> None:
+        """Adds a tag.
+
+        :param name: The tag name.
+        :param account: The associated account.
+        :param freq: The frequency of the tag name with the account.
+        :return: None.
+        """
+        if name not in self.__tag_dict:
+            self.__tag_dict[name] = DescriptionTag(name)
+        self.__tag_dict[name].add_account(account, freq)
+
+    @property
+    def tags(self) -> list[DescriptionTag]:
+        """Returns the tags by the order of their frequencies.
+
+        :return: The tags by the order of their frequencies.
+        """
+        return sorted(self.__tag_dict.values(), key=lambda x: -x.freq)
+
+
+class DescriptionRecurring:
+    """A recurring transaction."""
+
+    def __init__(self, name: str, account: Account, description_template: str):
+        """Constructs a recurring transaction.
+
+        :param name: The name.
+        :param description_template: The description template.
+        :param account: The account.
+        """
+        self.name: str = name
+        """The name."""
+        self.account: DescriptionAccount = DescriptionAccount(account, 0)
+        """The account."""
+        self.description_template: str = description_template
+        """The description template."""
+
+    @property
+    def account_codes(self) -> list[str]:
+        """Returns the account codes by the order of their frequencies.
+
+        :return: The account codes by the order of their frequencies.
+        """
+        return [self.account.code]
+
+
+class DescriptionDebitCredit:
+    """The description on debit or credit."""
+
+    def __init__(self, debit_credit: Literal["debit", "credit"]):
+        """Constructs the description on debit or credit.
+
+        :param debit_credit: Either "debit" or "credit".
+        """
+        self.debit_credit: Literal["debit", "credit"] = debit_credit
+        """Either debit or credit."""
+        self.general: DescriptionType = DescriptionType("general")
+        """The general tags."""
+        self.travel: DescriptionType = DescriptionType("travel")
+        """The travel tags."""
+        self.bus: DescriptionType = DescriptionType("bus")
+        """The bus tags."""
+        self.__type_dict: dict[Literal["general", "travel", "bus"],
+                               DescriptionType] \
+            = {x.id: x for x in {self.general, self.travel, self.bus}}
+        """A dictionary from the type ID to the corresponding tags."""
+        self.recurring: list[DescriptionRecurring] = []
+        """The recurring transactions."""
+
+    def add_tag(self, tag_type: Literal["general", "travel", "bus"],
+                name: str, account: Account, freq: int) -> None:
+        """Adds a tag.
+
+        :param tag_type: The tag type, either "general", "travel", or "bus".
+        :param name: The name.
+        :param account: The associated account.
+        :param freq: The frequency of the tag name with the account.
+        :return: None.
+        """
+        self.__type_dict[tag_type].add_tag(name, account, freq)
+
+    @property
+    def accounts(self) -> list[DescriptionAccount]:
+        """Returns the suggested accounts of all tags in the description editor
+        in debit or credit, in their frequency order.
+
+        :return: The suggested accounts of all tags, in their frequency order.
+        """
+        accounts: dict[int, DescriptionAccount] = {}
+        freq: dict[int, int] = {}
+        for tag_type in self.__type_dict.values():
+            for tag in tag_type.tags:
+                for account in tag.accounts:
+                    accounts[account.id] = account
+                    if account.id not in freq:
+                        freq[account.id] = 0
+                    freq[account.id] \
+                        = freq[account.id] + account.freq
+        for recurring in self.recurring:
+            accounts[recurring.account.id] = recurring.account
+            if recurring.account.id not in freq:
+                freq[recurring.account.id] = 0
+        return [accounts[y] for y in sorted(freq.keys(),
+                                            key=lambda x: -freq[x])]
+
+
+class DescriptionEditor:
+    """The description editor."""
+
+    def __init__(self):
+        """Constructs the description editor."""
+        self.debit: DescriptionDebitCredit = DescriptionDebitCredit("debit")
+        """The debit tags."""
+        self.credit: DescriptionDebitCredit = DescriptionDebitCredit("credit")
+        """The credit tags."""
+        self.__init_tags()
+        self.__init_recurring()
+
+    def __init_tags(self):
+        """Initializes the tags.
+
+        :return: None.
+        """
+        debit_credit: sa.Label = sa.case(
+            (JournalEntryLineItem.is_debit, "debit"),
+            else_="credit").label("debit_credit")
+        tag_type: sa.Label = sa.case(
+            (JournalEntryLineItem.description.like("_%—_%—_%→_%"), "bus"),
+            (sa.or_(JournalEntryLineItem.description.like("_%—_%→_%"),
+                    JournalEntryLineItem.description.like("_%—_%↔_%")),
+             "travel"),
+            else_="general").label("tag_type")
+        tag: sa.Label = get_prefix(JournalEntryLineItem.description, "—")\
+            .label("tag")
+        select: sa.Select = sa.Select(debit_credit, tag_type, tag,
+                                      JournalEntryLineItem.account_id,
+                                      sa.func.count().label("freq"))\
+            .filter(JournalEntryLineItem.description.is_not(None),
+                    JournalEntryLineItem.description.like("_%—_%"),
+                    JournalEntryLineItem.original_line_item_id.is_(None))\
+            .group_by(debit_credit, tag_type, tag,
+                      JournalEntryLineItem.account_id)
+        result: list[sa.Row] = db.session.execute(select).all()
+        accounts: dict[int, Account] \
+            = {x.id: x for x in Account.query
+               .filter(Account.id.in_({x.account_id for x in result})).all()}
+        debit_credit_dict: dict[Literal["debit", "credit"],
+                                DescriptionDebitCredit] \
+            = {x.debit_credit: x for x in {self.debit, self.credit}}
+        for row in result:
+            debit_credit_dict[row.debit_credit].add_tag(
+                row.tag_type, row.tag, accounts[row.account_id], row.freq)
+
+    def __init_recurring(self) -> None:
+        """Initializes the recurring transactions.
+
+        :return: None.
+        """
+        recurring: Recurring = options.recurring
+        accounts: dict[str, Account] \
+            = self.__get_accounts(recurring.codes)
+        self.debit.recurring \
+            = [DescriptionRecurring(x.name, accounts[x.account_code],
+                                    x.description_template)
+               for x in recurring.expenses]
+        self.credit.recurring \
+            = [DescriptionRecurring(x.name, accounts[x.account_code],
+                                    x.description_template)
+               for x in recurring.incomes]
+
+    @staticmethod
+    def __get_accounts(codes: set[str]) -> dict[str, Account]:
+        """Finds and returns the accounts by codes.
+
+        :param codes: The account codes.
+        :return: The account.
+        """
+        if len(codes) == 0:
+            return {}
+
+        def get_condition(code0: str) -> sa.BinaryExpression:
+            m: re.Match = re.match(r"^(\d{4})-(\d{3})$", code0)
+            assert m is not None,\
+                f"Malformed account code \"{code0}\" for regular transactions."
+            return sa.and_(Account.base_code == m.group(1),
+                           Account.no == int(m.group(2)))
+
+        conditions: list[sa.BinaryExpression] \
+            = [get_condition(x) for x in codes]
+        accounts: dict[str, Account] \
+            = {x.code: x for x in
+               Account.query.filter(sa.or_(*conditions)).all()}
+        for code in codes:
+            assert code in accounts,\
+                f"Unknown account \"{code}\" for regular transactions."
+        return accounts
+
+
+def get_prefix(string: str | sa.Column, separator: str | sa.Column) \
+        -> sa.Function:
+    """Returns the SQL function to find the prefix of a string.
+
+    :param string: The string.
+    :param separator: The separator.
+    :return: The position of the substring, starting from 1.
+    """
+    return sa.func.substr(string, 0, get_position(string, separator))
+
+
+def get_position(string: str | sa.Column, substring: str | sa.Column) \
+        -> sa.Function:
+    """Returns the SQL function to find the position of a substring.
+
+    :param string: The string.
+    :param substring: The substring.
+    :return: The position of the substring, starting from 1.
+    """
+    if db.engine.name == "postgresql":
+        return sa.func.strpos(string, substring)
+    return sa.func.instr(string, substring)

src/accounting/journal_entry/utils/operators.py

@@ -0,0 +1,336 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/2/19
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The operators for different journal entry types.
+
+"""
+from abc import ABC, abstractmethod
+from typing import Type
+
+from flask import render_template, request, abort
+from flask_wtf import FlaskForm
+
+from accounting.journal_entry.forms import JournalEntryForm, \
+    CashReceiptJournalEntryForm, CashDisbursementJournalEntryForm, \
+    TransferJournalEntryForm
+from accounting.journal_entry.forms.line_item import LineItemForm
+from accounting.models import JournalEntry
+from accounting.template_globals import default_currency_code
+from accounting.utils.journal_entry_types import JournalEntryType
+
+
+class JournalEntryOperator(ABC):
+    """The base journal entry operator."""
+    CHECK_ORDER: int = -1
+    """The order when checking the journal entry operator."""
+
+    @property
+    @abstractmethod
+    def form(self) -> Type[JournalEntryForm]:
+        """Returns the form class.
+
+        :return: The form class.
+        """
+
+    @abstractmethod
+    def render_create_template(self, form: FlaskForm) -> str:
+        """Renders the template for the form to create a journal entry.
+
+        :param form: The journal entry form.
+        :return: the form to create a journal entry.
+        """
+
+    @abstractmethod
+    def render_detail_template(self, journal_entry: JournalEntry) -> str:
+        """Renders the template for the detail page.
+
+        :param journal_entry: The journal entry.
+        :return: the detail page.
+        """
+
+    @abstractmethod
+    def render_edit_template(self, journal_entry: JournalEntry,
+                             form: FlaskForm) -> str:
+        """Renders the template for the form to edit a journal entry.
+
+        :param journal_entry: The journal entry.
+        :param form: The form.
+        :return: the form to edit a journal entry.
+        """
+
+    @abstractmethod
+    def is_my_type(self, journal_entry: JournalEntry) -> bool:
+        """Checks and returns whether the journal entry belongs to the type.
+
+        :param journal_entry: The journal entry.
+        :return: True if the journal entry belongs to the type, or False
+            otherwise.
+        """
+
+    @property
+    def _line_item_template(self) -> str:
+        """Renders and returns the template for the line item sub-form.
+
+        :return: The template for the line item sub-form.
+        """
+        return render_template(
+            "accounting/journal-entry/include/form-line-item.html",
+            currency_index="CURRENCY_INDEX",
+            debit_credit="DEBIT_CREDIT",
+            line_item_index="LINE_ITEM_INDEX",
+            form=LineItemForm())
+
+
+class CashReceiptJournalEntry(JournalEntryOperator):
+    """A cash receipt journal entry."""
+    CHECK_ORDER: int = 2
+    """The order when checking the journal entry operator."""
+
+    @property
+    def form(self) -> Type[JournalEntryForm]:
+        """Returns the form class.
+
+        :return: The form class.
+        """
+        return CashReceiptJournalEntryForm
+
+    def render_create_template(self, form: CashReceiptJournalEntryForm) -> str:
+        """Renders the template for the form to create a journal entry.
+
+        :param form: The journal entry form.
+        :return: the form to create a journal entry.
+        """
+        return render_template(
+            "accounting/journal-entry/receipt/create.html",
+            form=form,
+            journal_entry_type=JournalEntryType.CASH_RECEIPT,
+            currency_template=self.__currency_template,
+            line_item_template=self._line_item_template)
+
+    def render_detail_template(self, journal_entry: JournalEntry) -> str:
+        """Renders the template for the detail page.
+
+        :param journal_entry: The journal entry.
+        :return: the detail page.
+        """
+        return render_template("accounting/journal-entry/receipt/detail.html",
+                               obj=journal_entry)
+
+    def render_edit_template(self, journal_entry: JournalEntry,
+                             form: CashReceiptJournalEntryForm) -> str:
+        """Renders the template for the form to edit a journal entry.
+
+        :param journal_entry: The journal entry.
+        :param form: The form.
+        :return: the form to edit a journal entry.
+        """
+        return render_template("accounting/journal-entry/receipt/edit.html",
+                               journal_entry=journal_entry, form=form,
+                               currency_template=self.__currency_template,
+                               line_item_template=self._line_item_template)
+
+    def is_my_type(self, journal_entry: JournalEntry) -> bool:
+        """Checks and returns whether the journal entry belongs to the type.
+
+        :param journal_entry: The journal entry.
+        :return: True if the journal entry belongs to the type, or False
+            otherwise.
+        """
+        return journal_entry.is_cash_receipt
+
+    @property
+    def __currency_template(self) -> str:
+        """Renders and returns the template for the currency sub-form.
+
+        :return: The template for the currency sub-form.
+        """
+        return render_template(
+            "accounting/journal-entry/receipt/include/form-currency.html",
+            currency_index="CURRENCY_INDEX",
+            currency_code_data=default_currency_code(),
+            credit_total="-")
+
+
+class CashDisbursementJournalEntry(JournalEntryOperator):
+    """A cash disbursement journal entry."""
+    CHECK_ORDER: int = 1
+    """The order when checking the journal entry operator."""
+
+    @property
+    def form(self) -> Type[JournalEntryForm]:
+        """Returns the form class.
+
+        :return: The form class.
+        """
+        return CashDisbursementJournalEntryForm
+
+    def render_create_template(self, form: CashDisbursementJournalEntryForm) \
+            -> str:
+        """Renders the template for the form to create a journal entry.
+
+        :param form: The journal entry form.
+        :return: the form to create a journal entry.
+        """
+        return render_template(
+            "accounting/journal-entry/disbursement/create.html",
+            form=form,
+            journal_entry_type=JournalEntryType.CASH_DISBURSEMENT,
+            currency_template=self.__currency_template,
+            line_item_template=self._line_item_template)
+
+    def render_detail_template(self, journal_entry: JournalEntry) -> str:
+        """Renders the template for the detail page.
+
+        :param journal_entry: The journal entry.
+        :return: the detail page.
+        """
+        return render_template(
+            "accounting/journal-entry/disbursement/detail.html",
+            obj=journal_entry)
+
+    def render_edit_template(self, journal_entry: JournalEntry,
+                             form: CashDisbursementJournalEntryForm) -> str:
+        """Renders the template for the form to edit a journal entry.
+
+        :param journal_entry: The journal entry.
+        :param form: The form.
+        :return: the form to edit a journal entry.
+        """
+        return render_template(
+            "accounting/journal-entry/disbursement/edit.html",
+            journal_entry=journal_entry, form=form,
+            currency_template=self.__currency_template,
+            line_item_template=self._line_item_template)
+
+    def is_my_type(self, journal_entry: JournalEntry) -> bool:
+        """Checks and returns whether the journal entry belongs to the type.
+
+        :param journal_entry: The journal entry.
+        :return: True if the journal entry belongs to the type, or False
+            otherwise.
+        """
+        return journal_entry.is_cash_disbursement
+
+    @property
+    def __currency_template(self) -> str:
+        """Renders and returns the template for the currency sub-form.
+
+        :return: The template for the currency sub-form.
+        """
+        return render_template(
+            "accounting/journal-entry/disbursement/include/form-currency.html",
+            currency_index="CURRENCY_INDEX",
+            currency_code_data=default_currency_code(),
+            debit_total="-")
+
+
+class TransferJournalEntry(JournalEntryOperator):
+    """A transfer journal entry."""
+    CHECK_ORDER: int = 3
+    """The order when checking the journal entry operator."""
+
+    @property
+    def form(self) -> Type[JournalEntryForm]:
+        """Returns the form class.
+
+        :return: The form class.
+        """
+        return TransferJournalEntryForm
+
+    def render_create_template(self, form: TransferJournalEntryForm) -> str:
+        """Renders the template for the form to create a journal entry.
+
+        :param form: The journal entry form.
+        :return: the form to create a journal entry.
+        """
+        return render_template(
+            "accounting/journal-entry/transfer/create.html",
+            form=form,
+            journal_entry_type=JournalEntryType.TRANSFER,
+            currency_template=self.__currency_template,
+            line_item_template=self._line_item_template)
+
+    def render_detail_template(self, journal_entry: JournalEntry) -> str:
+        """Renders the template for the detail page.
+
+        :param journal_entry: The journal entry.
+        :return: the detail page.
+        """
+        return render_template("accounting/journal-entry/transfer/detail.html",
+                               obj=journal_entry)
+
+    def render_edit_template(self, journal_entry: JournalEntry,
+                             form: TransferJournalEntryForm) -> str:
+        """Renders the template for the form to edit a journal entry.
+
+        :param journal_entry: The journal entry.
+        :param form: The form.
+        :return: the form to edit a journal entry.
+        """
+        return render_template("accounting/journal-entry/transfer/edit.html",
+                               journal_entry=journal_entry, form=form,
+                               currency_template=self.__currency_template,
+                               line_item_template=self._line_item_template)
+
+    def is_my_type(self, journal_entry: JournalEntry) -> bool:
+        """Checks and returns whether the journal entry belongs to the type.
+
+        :param journal_entry: The journal entry.
+        :return: True if the journal entry belongs to the type, or False
+            otherwise.
+        """
+        return True
+
+    @property
+    def __currency_template(self) -> str:
+        """Renders and returns the template for the currency sub-form.
+
+        :return: The template for the currency sub-form.
+        """
+        return render_template(
+            "accounting/journal-entry/transfer/include/form-currency.html",
+            currency_index="CURRENCY_INDEX",
+            currency_code_data=default_currency_code(),
+            debit_total="-", credit_total="-")
+
+
+JOURNAL_ENTRY_TYPE_TO_OP: dict[JournalEntryType, JournalEntryOperator] \
+    = {JournalEntryType.CASH_RECEIPT: CashReceiptJournalEntry(),
+       JournalEntryType.CASH_DISBURSEMENT: CashDisbursementJournalEntry(),
+       JournalEntryType.TRANSFER: TransferJournalEntry()}
+"""The map from the journal entry types to their operators."""
+
+
+def get_journal_entry_op(journal_entry: JournalEntry,
+                         is_check_as: bool = False) -> JournalEntryOperator:
+    """Returns the journal entry operator that may be specified in the "as"
+    query parameter.  If it is not specified, check the journal entry type from
+    the journal entry.
+
+    :param journal_entry: The journal entry.
+    :param is_check_as: True to check the "as" parameter, or False otherwise.
+    :return: None.
+    """
+    if is_check_as and "as" in request.args:
+        type_dict: dict[str, JournalEntryType] \
+            = {x.value: x for x in JournalEntryType}
+        if request.args["as"] not in type_dict:
+            abort(404)
+        return JOURNAL_ENTRY_TYPE_TO_OP[type_dict[request.args["as"]]]
+    for journal_entry_type in sorted(JOURNAL_ENTRY_TYPE_TO_OP.values(),
+                                     key=lambda x: x.CHECK_ORDER):
+        if journal_entry_type.is_my_type(journal_entry):
+            return journal_entry_type

src/accounting/journal_entry/utils/original_line_items.py

@@ -0,0 +1,83 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/10
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The selectable original line items.
+
+"""
+from decimal import Decimal
+
+import sqlalchemy as sa
+from sqlalchemy.orm import selectinload
+
+from accounting import db
+from accounting.models import Account, JournalEntry, JournalEntryLineItem
+from accounting.utils.offset_alias import offset_alias
+
+
+def get_selectable_original_line_items(
+        line_item_id_on_form: set[int], is_payable: bool,
+        is_receivable: bool) -> list[JournalEntryLineItem]:
+    """Queries and returns the selectable original line items, with their net
+    balances.  The offset amounts of the form is excluded.
+
+    :param line_item_id_on_form: The ID of the line items on the form.
+    :param is_payable: True to check the payable original line items, or False
+        otherwise.
+    :param is_receivable: True to check the receivable original line items, or
+        False otherwise.
+    :return: The selectable original line items, with their net balances.
+    """
+    assert is_payable or is_receivable
+    offset: sa.Alias = offset_alias()
+    net_balance: sa.Label = (JournalEntryLineItem.amount + sa.func.sum(sa.case(
+        (offset.c.id.in_(line_item_id_on_form), 0),
+        (offset.c.is_debit == JournalEntryLineItem.is_debit, offset.c.amount),
+        else_=-offset.c.amount))).label("net_balance")
+    conditions: list[sa.BinaryExpression] = [Account.is_need_offset]
+    sub_conditions: list[sa.BinaryExpression] = []
+    if is_payable:
+        sub_conditions.append(sa.and_(Account.base_code.startswith("2"),
+                                      sa.not_(JournalEntryLineItem.is_debit)))
+    if is_receivable:
+        sub_conditions.append(sa.and_(Account.base_code.startswith("1"),
+                                      JournalEntryLineItem.is_debit))
+    conditions.append(sa.or_(*sub_conditions))
+    select_net_balances: sa.Select \
+        = sa.select(JournalEntryLineItem.id, net_balance)\
+        .join(Account)\
+        .join(offset,
+              JournalEntryLineItem.id == offset.c.original_line_item_id,
+              isouter=True)\
+        .filter(*conditions)\
+        .group_by(JournalEntryLineItem.id)\
+        .having(sa.or_(sa.func.count(offset.c.id) == 0, net_balance != 0))
+    net_balances: dict[int, Decimal] \
+        = {x.id: x.net_balance
+           for x in db.session.execute(select_net_balances).all()}
+    line_items: list[JournalEntryLineItem] = JournalEntryLineItem.query\
+        .filter(JournalEntryLineItem.id.in_({x for x in net_balances}))\
+        .join(JournalEntry)\
+        .order_by(JournalEntry.date, JournalEntry.no,
+                  JournalEntryLineItem.is_debit, JournalEntryLineItem.no)\
+        .options(selectinload(JournalEntryLineItem.currency),
+                 selectinload(JournalEntryLineItem.account),
+                 selectinload(JournalEntryLineItem.journal_entry)).all()
+    line_items.reverse()
+    for line_item in line_items:
+        line_item.net_balance = line_item.amount \
+            if net_balances[line_item.id] is None \
+            else net_balances[line_item.id]
+    return line_items

src/accounting/journal_entry/views.py

@@ -0,0 +1,238 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/2/18
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The views for the journal entry management.
+
+"""
+import datetime as dt
+from urllib.parse import parse_qsl, urlencode
+
+import sqlalchemy as sa
+from flask import Blueprint, render_template, session, redirect, request, \
+    flash, url_for
+from werkzeug.datastructures import ImmutableMultiDict
+
+from accounting import db
+from accounting.locale import lazy_gettext
+from accounting.models import JournalEntry
+from accounting.utils.cast import s
+from accounting.utils.flash_errors import flash_form_errors
+from accounting.utils.journal_entry_types import JournalEntryType
+from accounting.utils.next_uri import inherit_next, or_next
+from accounting.utils.permission import has_permission, can_view, can_edit
+from accounting.utils.user import get_current_user_pk
+from .forms import sort_journal_entries_in, JournalEntryReorderForm
+from .template_filters import with_type, to_transfer, format_amount_input, \
+    text2html
+from .utils.operators import JournalEntryOperator, JOURNAL_ENTRY_TYPE_TO_OP, \
+    get_journal_entry_op
+
+bp: Blueprint = Blueprint("journal-entry", __name__)
+"""The view blueprint for the journal entry management."""
+bp.add_app_template_filter(with_type, "accounting_journal_entry_with_type")
+bp.add_app_template_filter(to_transfer, "accounting_journal_entry_to_transfer")
+bp.add_app_template_filter(format_amount_input,
+                           "accounting_journal_entry_format_amount_input")
+bp.add_app_template_filter(text2html, "accounting_journal_entry_text2html")
+
+
+@bp.get("create/<journalEntryType:journal_entry_type>", endpoint="create")
+@has_permission(can_edit)
+def show_add_journal_entry_form(journal_entry_type: JournalEntryType) -> str:
+    """Shows the form to add a journal entry.
+
+    :param journal_entry_type: The journal entry type.
+    :return: The form to add a journal entry.
+    """
+    journal_entry_op: JournalEntryOperator \
+        = JOURNAL_ENTRY_TYPE_TO_OP[journal_entry_type]
+    form: journal_entry_op.form
+    if "form" in session:
+        form = journal_entry_op.form(
+            ImmutableMultiDict(parse_qsl(session["form"])))
+        del session["form"]
+        form.validate()
+    else:
+        form = journal_entry_op.form()
+        form.date.data = dt.date.today()
+    return journal_entry_op.render_create_template(form)
+
+
+@bp.post("store/<journalEntryType:journal_entry_type>", endpoint="store")
+@has_permission(can_edit)
+def add_journal_entry(journal_entry_type: JournalEntryType) -> redirect:
+    """Adds a journal entry.
+
+    :param journal_entry_type: The journal entry type.
+    :return: The redirection to the journal entry detail on success, or the
+        journal entry creation form on error.
+    """
+    journal_entry_op: JournalEntryOperator \
+        = JOURNAL_ENTRY_TYPE_TO_OP[journal_entry_type]
+    form: journal_entry_op.form = journal_entry_op.form(request.form)
+    if not form.validate():
+        flash_form_errors(form)
+        session["form"] = urlencode(list(request.form.items()))
+        return redirect(inherit_next(with_type(
+            url_for("accounting.journal-entry.create",
+                    journal_entry_type=journal_entry_type))))
+    journal_entry: JournalEntry = JournalEntry()
+    form.populate_obj(journal_entry)
+    db.session.add(journal_entry)
+    db.session.commit()
+    flash(s(lazy_gettext("The journal entry is added successfully.")),
+          "success")
+    return redirect(inherit_next(__get_detail_uri(journal_entry)))
+
+
+@bp.get("<journalEntry:journal_entry>", endpoint="detail")
+@has_permission(can_view)
+def show_journal_entry_detail(journal_entry: JournalEntry) -> str:
+    """Shows the journal entry detail.
+
+    :param journal_entry: The journal entry.
+    :return: The detail.
+    """
+    journal_entry_op: JournalEntryOperator \
+        = get_journal_entry_op(journal_entry)
+    return journal_entry_op.render_detail_template(journal_entry)
+
+
+@bp.get("<journalEntry:journal_entry>/edit", endpoint="edit")
+@has_permission(can_edit)
+def show_journal_entry_edit_form(journal_entry: JournalEntry) -> str:
+    """Shows the form to edit a journal entry.
+
+    :param journal_entry: The journal entry.
+    :return: The form to edit the journal entry.
+    """
+    journal_entry_op: JournalEntryOperator \
+        = get_journal_entry_op(journal_entry, is_check_as=True)
+    form: journal_entry_op.form
+    if "form" in session:
+        form = journal_entry_op.form(
+            ImmutableMultiDict(parse_qsl(session["form"])))
+        del session["form"]
+        form.obj = journal_entry
+        form.validate()
+    else:
+        form = journal_entry_op.form(obj=journal_entry)
+    return journal_entry_op.render_edit_template(journal_entry, form)
+
+
+@bp.post("<journalEntry:journal_entry>/update", endpoint="update")
+@has_permission(can_edit)
+def update_journal_entry(journal_entry: JournalEntry) -> redirect:
+    """Updates a journal entry.
+
+    :param journal_entry: The journal entry.
+    :return: The redirection to the journal entry detail on success, or the
+        journal entry edit form on error.
+    """
+    journal_entry_op: JournalEntryOperator \
+        = get_journal_entry_op(journal_entry, is_check_as=True)
+    form: journal_entry_op.form = journal_entry_op.form(request.form)
+    form.obj = journal_entry
+    if not form.validate():
+        flash_form_errors(form)
+        session["form"] = urlencode(list(request.form.items()))
+        return redirect(inherit_next(with_type(
+            url_for("accounting.journal-entry.edit",
+                    journal_entry=journal_entry))))
+    with db.session.no_autoflush:
+        form.populate_obj(journal_entry)
+    if not form.is_modified:
+        flash(s(lazy_gettext("The journal entry was not modified.")),
+              "success")
+        return redirect(inherit_next(__get_detail_uri(journal_entry)))
+    journal_entry.updated_by_id = get_current_user_pk()
+    journal_entry.updated_at = sa.func.now()
+    db.session.commit()
+    flash(s(lazy_gettext("The journal entry is updated successfully.")),
+          "success")
+    return redirect(inherit_next(__get_detail_uri(journal_entry)))
+
+
+@bp.post("<journalEntry:journal_entry>/delete", endpoint="delete")
+@has_permission(can_edit)
+def delete_journal_entry(journal_entry: JournalEntry) -> redirect:
+    """Deletes a journal entry.
+
+    :param journal_entry: The journal entry.
+    :return: The redirection to the journal entry list on success, or the
+        journal entry detail on error.
+    """
+    if not journal_entry.can_delete:
+        flash(s(lazy_gettext("The journal entry cannot be deleted.")), "error")
+        return redirect(inherit_next(__get_detail_uri(journal_entry)))
+    journal_entry.delete()
+    sort_journal_entries_in(journal_entry.date, journal_entry.id)
+    db.session.commit()
+    flash(s(lazy_gettext("The journal entry is deleted successfully.")),
+          "success")
+    return redirect(or_next(__get_default_page_uri()))
+
+
+@bp.get("dates/<date:date>", endpoint="order")
+@has_permission(can_view)
+def show_journal_entry_order(date: dt.date) -> str:
+    """Shows the order of the journal entries in a same date.
+
+    :param date: The date.
+    :return: The order of the journal entries in the date.
+    """
+    journal_entries: list[JournalEntry] = JournalEntry.query \
+        .filter(JournalEntry.date == date) \
+        .order_by(JournalEntry.no).all()
+    return render_template("accounting/journal-entry/order.html",
+                           date=date, list=journal_entries)
+
+
+@bp.post("dates/<date:date>", endpoint="sort")
+@has_permission(can_edit)
+def sort_journal_entries(date: dt.date) -> redirect:
+    """Reorders the journal entries in a date.
+
+    :param date: The date.
+    :return: The redirection to the incoming account or the account list.  The
+        reordering operation does not fail.
+    """
+    form: JournalEntryReorderForm = JournalEntryReorderForm(date)
+    form.save_order()
+    if not form.is_modified:
+        flash(s(lazy_gettext("The order was not modified.")), "success")
+        return redirect(or_next(__get_default_page_uri()))
+    db.session.commit()
+    flash(s(lazy_gettext("The order is updated successfully.")), "success")
+    return redirect(or_next(__get_default_page_uri()))
+
+
+def __get_detail_uri(journal_entry: JournalEntry) -> str:
+    """Returns the detail URI of a journal entry.
+
+    :param journal_entry: The journal entry.
+    :return: The detail URI of the journal entry.
+    """
+    return url_for("accounting.journal-entry.detail",
+                   journal_entry=journal_entry)
+
+
+def __get_default_page_uri() -> str:
+    """Returns the URI for the default page.
+
+    :return: The URI for the default page.
+    """
+    return url_for("accounting-report.default")

src/accounting/locale.py

@@ -1,4 +1,4 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/25
 
 #  Copyright (c) 2023 imacat.
@@ -25,8 +25,10 @@ from flask_babel import LazyString, Domain
 from flask_babel_js import JAVASCRIPT, c2js
 
 translation_dir: Path = Path(__file__).parent / "translations"
+"""The directory of the translation files."""
 domain: Domain = Domain(translation_directories=[translation_dir],
                         domain="accounting")
+"""The message domain."""
 
 
 def gettext(string, **variables) -> str:
@@ -39,6 +41,17 @@ def gettext(string, **variables) -> str:
     return domain.gettext(string, **variables)
 
 
+def pgettext(context, string, **variables) -> str:
+    """A replacement of the Babel gettext() function..
+
+    :param context: The context.
+    :param string: The message to translate.
+    :param variables: The variable substitution.
+    :return: The translated message.
+    """
+    return domain.pgettext(context, string, **variables)
+
+
 def lazy_gettext(string, **variables) -> LazyString:
     """A replacement of the Babel lazy_gettext() function..
 
@@ -105,10 +118,9 @@ def __babel_js_catalog_view() -> Response:
 def init_app(app: Flask, bp: Blueprint) -> None:
     """Initializes the application.
 
-    :param bp: The blueprint of the accounting application.
     :param app: The Flask application.
+    :param bp: The blueprint of the accounting application.
     :return: None.
     """
-    bp.add_url_rule("/_jstrans.js", "babel_catalog",
+    bp.add_url_rule("/_jstrans.js", "babel_catalog", __babel_js_catalog_view)
-                    __babel_js_catalog_view)
     app.jinja_env.globals["A_"] = domain.gettext

src/accounting/models.py

@@ -0,0 +1,906 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/25
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The data models.
+
+"""
+from __future__ import annotations
+
+import datetime as dt
+import re
+from decimal import Decimal
+from typing import Type, Self
+
+import sqlalchemy as sa
+from babel import Locale
+from flask_babel import get_locale, get_babel
+from sqlalchemy import text
+from sqlalchemy.orm import Mapped, mapped_column
+
+from accounting import db
+from accounting.locale import gettext
+from accounting.utils.user import user_cls, user_pk_column
+
+
+class BaseAccount(db.Model):
+    """A base account."""
+    __tablename__ = "accounting_base_accounts"
+    """The table name."""
+    code: Mapped[str] = mapped_column(primary_key=True)
+    """The account code."""
+    title_l10n: Mapped[str] = mapped_column("title")
+    """The title."""
+    l10n: Mapped[list[BaseAccountL10n]] \
+        = db.relationship(back_populates="account", lazy=False)
+    """The localized titles."""
+    accounts: Mapped[list[Account]] = db.relationship(back_populates="base")
+    """The descendant accounts under the base account."""
+
+    def __str__(self) -> str:
+        """Returns the string representation of the base account.
+
+        :return: The string representation of the base account.
+        """
+        return f"{self.code} {self.title}"
+
+    @property
+    def title(self) -> str:
+        """Returns the title in the current locale.
+
+        :return: The title in the current locale.
+        """
+        current_locale: Locale = get_locale()
+        if current_locale == get_babel().instance.default_locale:
+            return self.title_l10n
+        for l10n in self.l10n:
+            if l10n.locale == str(current_locale):
+                return l10n.title
+        return self.title_l10n
+
+    @property
+    def query_values(self) -> list[str]:
+        """Returns the values to be queried.
+
+        :return: The values to be queried.
+        """
+        return [self.code, self.title_l10n] + [x.title for x in self.l10n]
+
+
+class BaseAccountL10n(db.Model):
+    """A localized base account title."""
+    __tablename__ = "accounting_base_accounts_l10n"
+    """The table name."""
+    account_code: Mapped[str] \
+        = mapped_column(db.ForeignKey(BaseAccount.code, onupdate="CASCADE",
+                                      ondelete="CASCADE"),
+                        primary_key=True)
+    """The account code."""
+    account: Mapped[BaseAccount] = db.relationship(back_populates="l10n")
+    """The account."""
+    locale: Mapped[str] = mapped_column(primary_key=True)
+    """The locale."""
+    title: Mapped[str]
+    """The localized title."""
+
+
+class Account(db.Model):
+    """An account."""
+    __tablename__ = "accounting_accounts"
+    """The table name."""
+    id: Mapped[int] = mapped_column(primary_key=True, autoincrement=False)
+    """The account ID."""
+    base_code: Mapped[str] \
+        = mapped_column(db.ForeignKey(BaseAccount.code, onupdate="CASCADE",
+                                      ondelete="CASCADE"))
+    """The code of the base account."""
+    base: Mapped[BaseAccount] = db.relationship(back_populates="accounts")
+    """The base account."""
+    no: Mapped[int] = mapped_column(default=text("1"))
+    """The account number under the base account."""
+    title_l10n: Mapped[str] = mapped_column("title")
+    """The title."""
+    is_need_offset: Mapped[bool] = mapped_column(default=False)
+    """Whether the journal entry line items of this account need offset."""
+    created_at: Mapped[dt.datetime] \
+        = mapped_column(db.DateTime(timezone=True),
+                        server_default=db.func.now())
+    """The date and time when this record was created."""
+    created_by_id: Mapped[int] \
+        = mapped_column(db.ForeignKey(user_pk_column, onupdate="CASCADE"))
+    """The ID of the user who created the record."""
+    created_by: Mapped[user_cls] = db.relationship(foreign_keys=created_by_id)
+    """The user who created the record."""
+    updated_at: Mapped[dt.datetime] \
+        = mapped_column(db.DateTime(timezone=True),
+                        server_default=db.func.now())
+    """The date and time when this record was last updated."""
+    updated_by_id: Mapped[int] \
+        = mapped_column(db.ForeignKey(user_pk_column, onupdate="CASCADE"))
+    """The ID of the last user who updated the record."""
+    updated_by: Mapped[user_cls] = db.relationship(foreign_keys=updated_by_id)
+    """The last user who updated the record."""
+    l10n: Mapped[list[AccountL10n]] \
+        = db.relationship(back_populates="account", lazy=False)
+    """The localized titles."""
+    line_items: Mapped[list[JournalEntryLineItem]] \
+        = db.relationship(back_populates="account")
+    """The journal entry line items."""
+
+    CASH_CODE: str = "1111-001"
+    """The code of the cash account,"""
+    ACCUMULATED_CHANGE_CODE: str = "3351-001"
+    """The code of the accumulated-change account,"""
+    NET_CHANGE_CODE: str = "3353-001"
+    """The code of the net-change account,"""
+
+    def __str__(self) -> str:
+        """Returns the string representation of this account.
+
+        :return: The string representation of this account.
+        """
+        return f"{self.base_code}-{self.no:03d} {self.title}"
+
+    @property
+    def code(self) -> str:
+        """Returns the code.
+
+        :return: The code.
+        """
+        return f"{self.base_code}-{self.no:03d}"
+
+    @property
+    def title(self) -> str:
+        """Returns the title in the current locale.
+
+        :return: The title in the current locale.
+        """
+        current_locale: Locale = get_locale()
+        if current_locale == get_babel().instance.default_locale:
+            return self.title_l10n
+        for l10n in self.l10n:
+            if l10n.locale == str(current_locale):
+                return l10n.title
+        return self.title_l10n
+
+    @title.setter
+    def title(self, value: str) -> None:
+        """Sets the title in the current locale.
+
+        :param value: The new title.
+        :return: None.
+        """
+        if self.title == value:
+            return
+        if self.title_l10n is None:
+            self.title_l10n = value
+            return
+        current_locale: Locale = get_locale()
+        if current_locale == get_babel().instance.default_locale:
+            self.title_l10n = value
+            return
+        for l10n in self.l10n:
+            if l10n.locale == str(current_locale):
+                l10n.title = value
+                return
+        self.l10n.append(AccountL10n(locale=str(current_locale), title=value))
+
+    @property
+    def is_real(self) -> bool:
+        """Returns whether the account is a real account.
+
+        :return: True if the account is a real account, or False otherwise.
+        """
+        return self.base_code[0] in {"1", "2", "3"}
+
+    @property
+    def is_nominal(self) -> bool:
+        """Returns whether the account is a nominal account.
+
+        :return: True if the account is a nominal account, or False otherwise.
+        """
+        return not self.is_real
+
+    @property
+    def count(self) -> int:
+        """Returns the number of items in the account.
+
+        :return: The number of items in the account.
+        """
+        if not hasattr(self, "__count"):
+            setattr(self, "__count", 0)
+        return getattr(self, "__count")
+
+    @count.setter
+    def count(self, value: int) -> None:
+        """Sets the number of items in the account.
+
+        :param value: The number of items in the account.
+        :return: None.
+        """
+        setattr(self, "__count", value)
+
+    @property
+    def query_values(self) -> list[str]:
+        """Returns the values to be queried.
+
+        :return: The values to be queried.
+        """
+        return [self.code, self.title_l10n] + [x.title for x in self.l10n]
+
+    @property
+    def is_modified(self) -> bool:
+        """Returns whether a product account was modified.
+
+        :return: True if modified, or False otherwise.
+        """
+        if db.session.is_modified(self):
+            return True
+        for l10n in self.l10n:
+            if db.session.is_modified(l10n):
+                return True
+        return False
+
+    @property
+    def can_delete(self) -> bool:
+        """Returns whether the account can be deleted.
+
+        :return: True if the account can be deleted, or False otherwise.
+        """
+        if self.code in {"1111-001", "3351-001", "3353-001"}:
+            return False
+        return len(self.line_items) == 0
+
+    def delete(self) -> None:
+        """Deletes this account.
+
+        :return: None.
+        """
+        AccountL10n.query.filter(AccountL10n.account == self).delete()
+        cls: Type[Self] = self.__class__
+        cls.query.filter(cls.id == self.id).delete()
+
+    @classmethod
+    def find_by_code(cls, code: str) -> Self | None:
+        """Finds an account by its code.
+
+        :param code: The code.
+        :return: The account, or None if this account does not exist.
+        """
+        m = re.match(r"^([1-9]{4})-(\d{3})$", code)
+        if m is None:
+            return None
+        return cls.query.filter(cls.base_code == m.group(1),
+                                cls.no == int(m.group(2))).first()
+
+    @classmethod
+    def selectable_debit(cls) -> list[Self]:
+        """Returns the selectable debit accounts.
+        Payable line items can not start from debit.
+
+        :return: The selectable debit accounts.
+        """
+        return cls.query.filter(sa.or_(cls.base_code.startswith("1"),
+                                       sa.and_(cls.base_code.startswith("2"),
+                                               sa.not_(cls.is_need_offset)),
+                                       cls.base_code.startswith("3"),
+                                       cls.base_code.startswith("5"),
+                                       cls.base_code.startswith("6"),
+                                       cls.base_code.startswith("75"),
+                                       cls.base_code.startswith("76"),
+                                       cls.base_code.startswith("77"),
+                                       cls.base_code.startswith("78"),
+                                       cls.base_code.startswith("8"),
+                                       cls.base_code.startswith("9")),
+                                cls.base_code != "3351",
+                                cls.base_code != "3353")\
+            .order_by(cls.base_code, cls.no).all()
+
+    @classmethod
+    def selectable_credit(cls) -> list[Self]:
+        """Returns the selectable debit accounts.
+        Receivable line items can not start from credit.
+
+        :return: The selectable debit accounts.
+        """
+        return cls.query.filter(sa.or_(sa.and_(cls.base_code.startswith("1"),
+                                               sa.not_(cls.is_need_offset)),
+                                       cls.base_code.startswith("2"),
+                                       cls.base_code.startswith("3"),
+                                       cls.base_code.startswith("4"),
+                                       cls.base_code.startswith("71"),
+                                       cls.base_code.startswith("72"),
+                                       cls.base_code.startswith("73"),
+                                       cls.base_code.startswith("74"),
+                                       cls.base_code.startswith("8"),
+                                       cls.base_code.startswith("9")),
+                                cls.base_code != "3351",
+                                cls.base_code != "3353")\
+            .order_by(cls.base_code, cls.no).all()
+
+    @classmethod
+    def cash(cls) -> Self:
+        """Returns the cash account.
+
+        :return: The cash account
+        """
+        return cls.find_by_code(cls.CASH_CODE)
+
+    @classmethod
+    def accumulated_change(cls) -> Self:
+        """Returns the accumulated-change account.
+
+        :return: The accumulated-change account
+        """
+        return cls.find_by_code(cls.ACCUMULATED_CHANGE_CODE)
+
+
+class AccountL10n(db.Model):
+    """A localized account title."""
+    __tablename__ = "accounting_accounts_l10n"
+    """The table name."""
+    account_id: Mapped[int] \
+        = mapped_column(db.ForeignKey(Account.id, onupdate="CASCADE",
+                                      ondelete="CASCADE"),
+                        primary_key=True)
+    """The account ID."""
+    account: Mapped[Account] = db.relationship(back_populates="l10n")
+    """The account."""
+    locale: Mapped[str] = mapped_column(primary_key=True)
+    """The locale."""
+    title: Mapped[str]
+    """The localized title."""
+
+
+class Currency(db.Model):
+    """A currency."""
+    __tablename__ = "accounting_currencies"
+    """The table name."""
+    code: Mapped[str] = mapped_column(primary_key=True)
+    """The currency code."""
+    name_l10n: Mapped[str] = mapped_column("name")
+    """The currency name."""
+    created_at: Mapped[dt.datetime] \
+        = mapped_column(db.DateTime(timezone=True),
+                        server_default=db.func.now())
+    """The date and time when this record was created."""
+    created_by_id: Mapped[int] \
+        = mapped_column(db.ForeignKey(user_pk_column, onupdate="CASCADE"))
+    """The ID of the user who created the record."""
+    created_by: Mapped[user_cls] = db.relationship(foreign_keys=created_by_id)
+    """The user who created the record."""
+    updated_at: Mapped[dt.datetime] \
+        = mapped_column(db.DateTime(timezone=True),
+                        server_default=db.func.now())
+    """The date and time when this record was last updated."""
+    updated_by_id: Mapped[int] \
+        = mapped_column(db.ForeignKey(user_pk_column, onupdate="CASCADE"))
+    """The ID of the last user who updated the record."""
+    updated_by: Mapped[user_cls] \
+        = db.relationship(foreign_keys=updated_by_id)
+    """The last user who updated the record."""
+    l10n: Mapped[list[CurrencyL10n]] \
+        = db.relationship(back_populates="currency", lazy=False)
+    """The localized names."""
+    line_items: Mapped[list[JournalEntryLineItem]] \
+        = db.relationship(back_populates="currency")
+    """The journal entry line items."""
+
+    def __str__(self) -> str:
+        """Returns the string representation of the currency.
+
+        :return: The string representation of the currency.
+        """
+        return f"{self.name.title()} ({self.code})"
+
+    @property
+    def name(self) -> str:
+        """Returns the name in the current locale.
+
+        :return: The name in the current locale.
+        """
+        current_locale: Locale = get_locale()
+        if current_locale == get_babel().instance.default_locale:
+            return self.name_l10n
+        for l10n in self.l10n:
+            if l10n.locale == str(current_locale):
+                return l10n.name
+        return self.name_l10n
+
+    @name.setter
+    def name(self, value: str) -> None:
+        """Sets the name in the current locale.
+
+        :param value: The new name.
+        :return: None.
+        """
+        if self.name == value:
+            return
+        if self.name_l10n is None:
+            self.name_l10n = value
+            return
+        current_locale: Locale = get_locale()
+        if current_locale == get_babel().instance.default_locale:
+            self.name_l10n = value
+            return
+        for l10n in self.l10n:
+            if l10n.locale == str(current_locale):
+                l10n.name = value
+                return
+        self.l10n.append(CurrencyL10n(locale=str(current_locale), name=value))
+
+    @property
+    def is_modified(self) -> bool:
+        """Returns whether a product account was modified.
+
+        :return: True if modified, or False otherwise.
+        """
+        if db.session.is_modified(self):
+            return True
+        for l10n in self.l10n:
+            if db.session.is_modified(l10n):
+                return True
+        return False
+
+    @property
+    def can_delete(self) -> bool:
+        """Returns whether the currency can be deleted.
+
+        :return: True if the currency can be deleted, or False otherwise.
+        """
+        from accounting.template_globals import default_currency_code
+        if self.code == default_currency_code():
+            return False
+        return len(self.line_items) == 0
+
+    def delete(self) -> None:
+        """Deletes the currency.
+
+        :return: None.
+        """
+        CurrencyL10n.query.filter(CurrencyL10n.currency == self).delete()
+        cls: Type[Self] = self.__class__
+        cls.query.filter(cls.code == self.code).delete()
+
+
+class CurrencyL10n(db.Model):
+    """A localized currency name."""
+    __tablename__ = "accounting_currencies_l10n"
+    """The table name."""
+    currency_code: Mapped[str] \
+        = mapped_column(db.ForeignKey(Currency.code, onupdate="CASCADE",
+                                      ondelete="CASCADE"),
+                        primary_key=True)
+    """The currency code."""
+    currency: Mapped[Currency] = db.relationship(back_populates="l10n")
+    """The currency."""
+    locale: Mapped[str] = mapped_column(primary_key=True)
+    """The locale."""
+    name: Mapped[str]
+    """The localized name."""
+
+
+class JournalEntryCurrency:
+    """A currency in a journal entry."""
+
+    def __init__(self, code: str, debit: list[JournalEntryLineItem],
+                 credit: list[JournalEntryLineItem]):
+        """Constructs the currency in the journal entry.
+
+        :param code: The currency code.
+        :param debit: The debit line items.
+        :param credit: The credit line items.
+        """
+        self.code: str = code
+        """The currency code."""
+        self.debit: list[JournalEntryLineItem] = debit
+        """The debit line items."""
+        self.credit: list[JournalEntryLineItem] = credit
+        """The credit line items."""
+
+    @property
+    def name(self) -> str:
+        """Returns the currency name.
+
+        :return: The currency name.
+        """
+        return db.session.get(Currency, self.code).name
+
+    @property
+    def debit_total(self) -> Decimal:
+        """Returns the total amount of the debit line items.
+
+        :return: The total amount of the debit line items.
+        """
+        return sum([x.amount for x in self.debit])
+
+    @property
+    def credit_total(self) -> str:
+        """Returns the total amount of the credit line items.
+
+        :return: The total amount of the credit line items.
+        """
+        return sum([x.amount for x in self.credit])
+
+
+class JournalEntry(db.Model):
+    """A journal entry."""
+    __tablename__ = "accounting_journal_entries"
+    """The table name."""
+    id: Mapped[int] = mapped_column(primary_key=True, autoincrement=False)
+    """The journal entry ID."""
+    date: Mapped[dt.date]
+    """The date."""
+    no: Mapped[int] = mapped_column(default=text("1"))
+    """The journal entry number under the date."""
+    note: Mapped[str | None]
+    """The note."""
+    created_at: Mapped[dt.datetime] \
+        = mapped_column(db.DateTime(timezone=True),
+                        server_default=db.func.now())
+    """The date and time when this record was created."""
+    created_by_id: Mapped[int] \
+        = mapped_column(db.ForeignKey(user_pk_column, onupdate="CASCADE"))
+    """The ID of the user who created the record."""
+    created_by: Mapped[user_cls] = db.relationship(foreign_keys=created_by_id)
+    """The user who created the record."""
+    updated_at: Mapped[dt.datetime] \
+        = mapped_column(db.DateTime(timezone=True),
+                        server_default=db.func.now())
+    """The date and time when this record was last updated."""
+    updated_by_id: Mapped[int] \
+        = mapped_column(db.ForeignKey(user_pk_column, onupdate="CASCADE"))
+    """The ID of the last user who updated the record."""
+    updated_by: Mapped[user_cls] = db.relationship(foreign_keys=updated_by_id)
+    """The last user who updated the record."""
+    line_items: Mapped[list[JournalEntryLineItem]] \
+        = db.relationship(back_populates="journal_entry")
+    """The line items."""
+
+    def __str__(self) -> str:
+        """Returns the string representation of this journal entry.
+
+        :return: The string representation of this journal entry.
+        """
+        if self.is_cash_disbursement:
+            return gettext("Cash Disbursement Journal Entry#%(id)s",
+                           id=self.id)
+        if self.is_cash_receipt:
+            return gettext("Cash Receipt Journal Entry#%(id)s", id=self.id)
+        return gettext("Transfer Journal Entry#%(id)s", id=self.id)
+
+    @property
+    def currencies(self) -> list[JournalEntryCurrency]:
+        """Returns the line items categorized by their currencies.
+
+        :return: The currency categories.
+        """
+        line_items: list[JournalEntryLineItem] = sorted(self.line_items,
+                                                        key=lambda x: x.no)
+        codes: list[str] = []
+        by_currency: dict[str, list[JournalEntryLineItem]] = {}
+        for line_item in line_items:
+            if line_item.currency_code not in by_currency:
+                codes.append(line_item.currency_code)
+                by_currency[line_item.currency_code] = []
+            by_currency[line_item.currency_code].append(line_item)
+        return [JournalEntryCurrency(code=x,
+                                     debit=[y for y in by_currency[x]
+                                            if y.is_debit],
+                                     credit=[y for y in by_currency[x]
+                                             if not y.is_debit])
+                for x in codes]
+
+    @property
+    def is_cash_receipt(self) -> bool:
+        """Returns whether this is a cash receipt journal entry.
+
+        :return: True if this is a cash receipt journal entry, or False
+            otherwise.
+        """
+        for currency in self.currencies:
+            if len(currency.debit) > 1:
+                return False
+            if currency.debit[0].account.code != Account.CASH_CODE:
+                return False
+        return True
+
+    @property
+    def is_cash_disbursement(self) -> bool:
+        """Returns whether this is a cash disbursement journal entry.
+
+        :return: True if this is a cash disbursement journal entry, or False
+            otherwise.
+        """
+        for currency in self.currencies:
+            if len(currency.credit) > 1:
+                return False
+            if currency.credit[0].account.code != Account.CASH_CODE:
+                return False
+        return True
+
+    @property
+    def can_delete(self) -> bool:
+        """Returns whether the journal entry can be deleted.
+
+        :return: True if the journal entry can be deleted, or False otherwise.
+        """
+        for line_item in self.line_items:
+            if len(line_item.offsets) > 0:
+                return False
+        return True
+
+    def delete(self) -> None:
+        """Deletes the journal entry.
+
+        :return: None.
+        """
+        JournalEntryLineItem.query\
+            .filter(JournalEntryLineItem.journal_entry_id == self.id).delete()
+        db.session.delete(self)
+
+
+class JournalEntryLineItem(db.Model):
+    """A line item in the journal entry."""
+    __tablename__ = "accounting_journal_entry_line_items"
+    """The table name."""
+    id: Mapped[int] = mapped_column(primary_key=True, autoincrement=False)
+    """The line item ID."""
+    journal_entry_id: Mapped[int] \
+        = mapped_column(db.ForeignKey(JournalEntry.id, onupdate="CASCADE",
+                                      ondelete="CASCADE"))
+    """The journal entry ID."""
+    journal_entry: Mapped[JournalEntry] \
+        = db.relationship(back_populates="line_items")
+    """The journal entry."""
+    is_debit: Mapped[bool]
+    """True for a debit line item, or False for a credit line item."""
+    no: Mapped[int]
+    """The line item number under the journal entry and debit or credit."""
+    original_line_item_id: Mapped[int | None] \
+        = mapped_column(db.ForeignKey(id, onupdate="CASCADE"))
+    """The ID of the original line item."""
+    original_line_item: Mapped[JournalEntryLineItem | None] \
+        = db.relationship(remote_side=id, passive_deletes=True)
+    """The original line item."""
+    currency_code: Mapped[str] \
+        = mapped_column(db.ForeignKey(Currency.code, onupdate="CASCADE"))
+    """The currency code."""
+    currency: Mapped[Currency] = db.relationship(back_populates="line_items")
+    """The currency."""
+    account_id: Mapped[int] \
+        = mapped_column(db.ForeignKey(Account.id, onupdate="CASCADE"))
+    """The account ID."""
+    account: Mapped[Account] \
+        = db.relationship(back_populates="line_items", lazy=False)
+    """The account."""
+    description: Mapped[str | None]
+    """The description."""
+    amount: Mapped[Decimal] = mapped_column(db.Numeric(14, 2))
+    """The amount."""
+
+    def __str__(self) -> str:
+        """Returns the string representation of the line item.
+
+        :return: The string representation of the line item.
+        """
+        if not hasattr(self, "__str"):
+            from accounting.template_filters import format_date, format_amount
+            setattr(self, "__str",
+                    gettext("%(date)s %(description)s %(amount)s",
+                            date=format_date(self.journal_entry.date),
+                            description="" if self.description is None
+                            else self.description,
+                            amount=format_amount(self.amount)))
+        return getattr(self, "__str")
+
+    @property
+    def account_code(self) -> str:
+        """Returns the account code.
+
+        :return: The account code.
+        """
+        return self.account.code
+
+    @property
+    def is_need_offset(self) -> bool:
+        """Returns whether the line item needs offset.
+
+        :return: True if the line item needs offset, or False otherwise.
+        """
+        if not self.account.is_need_offset:
+            return False
+        if self.account.base_code[0] == "1" and not self.is_debit:
+            return False
+        if self.account.base_code[0] == "2" and self.is_debit:
+            return False
+        return True
+
+    @property
+    def debit(self) -> Decimal | None:
+        """Returns the debit amount.
+
+        :return: The debit amount, or None if this is not a debit line item.
+        """
+        if not hasattr(self, "__debit"):
+            setattr(self, "__debit", self.amount if self.is_debit else None)
+        return getattr(self, "__debit")
+
+    @debit.setter
+    def debit(self, value: Decimal | None) -> None:
+        """Sets the debit amount.
+
+        :param value: The debit amount.
+        :return: None.
+        """
+        setattr(self, "__debit", value)
+
+    @property
+    def credit(self) -> Decimal | None:
+        """Returns the credit amount.
+
+        :return: The credit amount, or None if this is not a credit line item.
+        """
+        if not hasattr(self, "__credit"):
+            setattr(self, "__credit", None if self.is_debit else self.amount)
+        return getattr(self, "__credit")
+
+    @credit.setter
+    def credit(self, value: Decimal | None) -> None:
+        """Sets the credit amount.
+
+        :param value: The credit amount.
+        :return: None.
+        """
+        setattr(self, "__credit", value)
+
+    @property
+    def net_balance(self) -> Decimal:
+        """Returns the net balance.
+
+        :return: The net balance.
+        """
+        if not hasattr(self, "__net_balance"):
+            setattr(self, "__net_balance", self.amount + sum(
+                [x.amount if x.is_debit == self.is_debit else -x.amount
+                 for x in self.offsets]))
+        return getattr(self, "__net_balance")
+
+    @net_balance.setter
+    def net_balance(self, value: Decimal) -> None:
+        """Sets the net balance.
+
+        :param value: The net balance.
+        :return: None.
+        """
+        setattr(self, "__net_balance", value)
+
+    @property
+    def balance(self) -> Decimal:
+        """Returns the balance.
+
+        :return: The balance.
+        """
+        if not hasattr(self, "__balance"):
+            setattr(self, "__balance", Decimal("0"))
+        return getattr(self, "__balance")
+
+    @balance.setter
+    def balance(self, value: Decimal) -> None:
+        """Sets the balance.
+
+        :param value: The balance.
+        :return: None.
+        """
+        setattr(self, "__balance", value)
+
+    @property
+    def offsets(self) -> list[Self]:
+        """Returns the offset items.
+
+        :return: The offset items.
+        """
+        if not hasattr(self, "__offsets"):
+            cls: Type[Self] = self.__class__
+            offsets: list[Self] = cls.query.join(JournalEntry)\
+                .filter(JournalEntryLineItem.original_line_item_id == self.id)\
+                .order_by(JournalEntry.date, JournalEntry.no,
+                          cls.is_debit, cls.no).all()
+            setattr(self, "__offsets", offsets)
+        return getattr(self, "__offsets")
+
+    @property
+    def is_offset(self) -> bool:
+        """Returns whether the line item is an offset.
+
+        :return: True if the line item is an offset, or False otherwise.
+        """
+        if not hasattr(self, "__is_offset"):
+            setattr(self, "__is_offset", False)
+        return getattr(self, "__is_offset")
+
+    @is_offset.setter
+    def is_offset(self, value: bool) -> None:
+        """Sets whether the line item is an offset.
+
+        :param value: True if the line item is an offset, or False otherwise.
+        :return: None.
+        """
+        setattr(self, "__is_offset", value)
+
+    @property
+    def match(self) -> Self | None:
+        """Returns the match of the line item.
+
+        :return: The match of the line item.
+        """
+        if not hasattr(self, "__match"):
+            setattr(self, "__match", None)
+        return getattr(self, "__match")
+
+    @match.setter
+    def match(self, value: Self) -> None:
+        """Sets the match of the line item.
+
+        :param value: The matcho of the line item.
+        :return: None.
+        """
+        setattr(self, "__match", value)
+
+    @property
+    def query_values(self) -> list[str]:
+        """Returns the values to be queried.
+
+        :return: The values to be queried.
+        """
+        def format_amount(value: Decimal) -> str:
+            whole: int = int(value)
+            frac: Decimal = (value - whole).normalize()
+            return str(whole) + str(abs(frac))[1:]
+
+        return ["{}/{}/{}".format(self.journal_entry.date.year,
+                                  self.journal_entry.date.month,
+                                  self.journal_entry.date.day),
+                "" if self.description is None else self.description,
+                str(self.account),
+                format_amount(self.amount)]
+
+
+class Option(db.Model):
+    """An option."""
+    __tablename__ = "accounting_options"
+    """The table name."""
+    name: Mapped[str] = mapped_column(primary_key=True)
+    """The name."""
+    value: Mapped[str] = mapped_column(db.Text)
+    """The option value."""
+    created_at: Mapped[dt.datetime] \
+        = mapped_column(db.DateTime(timezone=True),
+                        server_default=db.func.now())
+    """The date and time when this record was created."""
+    created_by_id: Mapped[int] \
+        = mapped_column(db.ForeignKey(user_pk_column, onupdate="CASCADE"))
+    """The ID of the user who created the record."""
+    created_by: Mapped[user_cls] = db.relationship(foreign_keys=created_by_id)
+    """The user who created the record."""
+    updated_at: Mapped[dt.datetime] \
+        = mapped_column(db.DateTime(timezone=True),
+                        server_default=db.func.now())
+    """The date and time when this record was last updated."""
+    updated_by_id: Mapped[int] \
+        = mapped_column(db.ForeignKey(user_pk_column, onupdate="CASCADE"))
+    """The ID of the last user who updated the record."""
+    updated_by: Mapped[user_cls] = db.relationship(foreign_keys=updated_by_id)
+    """The last user who updated the record."""

src/accounting/option/__init__.py

@@ -1,5 +1,5 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
-# Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/25
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/22
 
 #  Copyright (c) 2023 imacat.
 #
@@ -14,25 +14,17 @@
 #  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
 #  See the License for the specific language governing permissions and
 #  limitations under the License.
-
+"""The option management.
-"""The database instance factory for the base account management.
-
-This is to overcome the problem that the database instance needs to be
-initialized at compile time, but as a submodule it is only available at run
-time.
 
 """
-from flask_sqlalchemy import SQLAlchemy
+from flask import Blueprint
-
-db: SQLAlchemy
-"""The database instance."""
 
 
-def set_db(new_db: SQLAlchemy) -> None:
+def init_app(bp: Blueprint) -> None:
-    """Sets the database instance.
+    """Initialize the application.
 
-    :param new_db: The database instance.
+    :param bp: The blueprint of the accounting application.
     :return: None.
     """
-    global db
+    from .views import bp as option_bp
-    db = new_db
+    bp.register_blueprint(option_bp, url_prefix="/options")

src/accounting/option/forms.py

@@ -0,0 +1,269 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/22
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The forms for the option management.
+
+"""
+from flask import render_template
+from flask_babel import LazyString
+from flask_wtf import FlaskForm
+from wtforms import StringField, FieldList, FormField, IntegerField
+from wtforms.validators import DataRequired, ValidationError
+
+from accounting.forms import ACCOUNT_REQUIRED, CurrencyExists, AccountExists, \
+    IsDebitAccount, IsCreditAccount
+from accounting.locale import lazy_gettext
+from accounting.models import Account
+from accounting.utils.current_account import CurrentAccount
+from accounting.utils.options import Options
+from accounting.utils.strip_text import strip_text
+
+
+class CurrentAccountExists:
+    """The validator to check that the current account exists."""
+
+    def __call__(self, form: FlaskForm, field: StringField) -> None:
+        if field.data is None or field.data == CurrentAccount.CURRENT_AL_CODE:
+            return
+        if Account.find_by_code(field.data) is None:
+            raise ValidationError(lazy_gettext(
+                "The account does not exist."))
+
+
+class AccountNotCurrent:
+    """The validator to check that the account is a current account."""
+
+    def __call__(self, form: FlaskForm, field: StringField) -> None:
+        if field.data is None or field.data == CurrentAccount.CURRENT_AL_CODE:
+            return
+        if field.data[:2] not in {"11", "12", "21", "22"}:
+            raise ValidationError(lazy_gettext(
+                "This is not a current account."))
+
+
+class NotStartPayableFromExpense:
+    """The validator to check that a payable line item does not start from
+    expense."""
+
+    def __call__(self, form: FlaskForm, field: StringField) -> None:
+        if field.data is None or field.data[0] != "2":
+            return
+        account: Account | None = Account.find_by_code(field.data)
+        if account is not None and account.is_need_offset:
+            raise ValidationError(lazy_gettext(
+                "You cannot select a payable account as expense."))
+
+
+class NotStartReceivableFromIncome:
+    """The validator to check that a receivable line item does not start
+    from income."""
+
+    def __call__(self, form: FlaskForm, field: StringField) -> None:
+        if field.data is None or field.data[0] != "1":
+            return
+        account: Account | None = Account.find_by_code(field.data)
+        if account is not None and account.is_need_offset:
+            raise ValidationError(lazy_gettext(
+                "You cannot select a receivable account as income."))
+
+
+class RecurringItemForm(FlaskForm):
+    """The base sub-form to add or update the recurring item."""
+    no = IntegerField()
+    """The order number of this recurring item."""
+    name = StringField()
+    """The name of the recurring item."""
+    account_code = StringField()
+    """The account code."""
+    description_template = StringField()
+    """The description template."""
+
+    @property
+    def account_text(self) -> str | None:
+        """Returns the account text.
+
+        :return: The account text.
+        """
+        if self.account_code.data is None:
+            return None
+        account: Account | None = Account.find_by_code(self.account_code.data)
+        return None if account is None else str(account)
+
+    @property
+    def all_errors(self) -> list[str | LazyString]:
+        """Returns all the errors of the form.
+
+        :return: All the errors of the form.
+        """
+        all_errors: list[str | LazyString] = []
+        for key in self.errors:
+            if key != "csrf_token":
+                all_errors.extend(self.errors[key])
+        return all_errors
+
+
+class RecurringExpenseForm(RecurringItemForm):
+    """The sub-form to add or update the recurring expenses."""
+    no = IntegerField()
+    """The order number of this recurring item."""
+    name = StringField(
+        filters=[strip_text],
+        validators=[DataRequired(lazy_gettext("Please fill in the name."))])
+    """The name of the recurring item."""
+    account_code = StringField(
+        filters=[strip_text],
+        validators=[
+            ACCOUNT_REQUIRED,
+            AccountExists(),
+            IsDebitAccount(lazy_gettext("This account is not for expense.")),
+            NotStartPayableFromExpense()])
+    """The account code."""
+    description_template = StringField(
+        filters=[strip_text],
+        validators=[
+            DataRequired(lazy_gettext(
+                "Please fill in the description template."))])
+    """The template for the line item description."""
+
+
+class RecurringIncomeForm(RecurringItemForm):
+    """The sub-form to add or update the recurring incomes."""
+    no = IntegerField()
+    """The order number of this recurring item."""
+    name = StringField(
+        filters=[strip_text],
+        validators=[DataRequired(lazy_gettext("Please fill in the name."))])
+    """The name of the recurring item."""
+    account_code = StringField(
+        filters=[strip_text],
+        validators=[
+            ACCOUNT_REQUIRED,
+            AccountExists(),
+            IsCreditAccount(lazy_gettext("This account is not for income.")),
+            NotStartReceivableFromIncome()])
+    """The account code."""
+    description_template = StringField(
+        filters=[strip_text],
+        validators=[
+            DataRequired(lazy_gettext(
+                "Please fill in the description template."))])
+    """The description template."""
+
+
+class RecurringForm(RecurringItemForm):
+    """The sub-form for the recurring expenses and incomes."""
+    expenses = FieldList(FormField(RecurringExpenseForm), name="expense")
+    """The recurring expenses."""
+    incomes = FieldList(FormField(RecurringIncomeForm), name="income")
+    """The recurring incomes."""
+
+    @property
+    def item_template(self) -> str:
+        """Returns the template of a recurring item.
+
+        :return: The template of a recurring item.
+        """
+        return render_template(
+            "accounting/option/include/form-recurring-item.html",
+            expense_income="EXPENSE_INCOME",
+            item_index="ITEM_INDEX",
+            form=RecurringItemForm())
+
+    @property
+    def expense_accounts(self) -> list[Account]:
+        """The expense accounts.
+
+        :return: None.
+        """
+        return Account.selectable_debit()
+
+    @property
+    def income_accounts(self) -> list[Account]:
+        """The income accounts.
+
+        :return: None.
+        """
+        return Account.selectable_credit()
+
+    @property
+    def as_data(self) -> dict[str, list[tuple[str, str, str]]]:
+        """Returns the form data.
+
+        :return: The form data.
+        """
+        def as_tuple(item: RecurringItemForm) -> tuple[str, str, str]:
+            return (item.name.data, item.account_code.data,
+                    item.description_template.data)
+
+        expenses: list[RecurringItemForm] = [x.form for x in self.expenses]
+        self.__sort_item_forms(expenses)
+        incomes: list[RecurringItemForm] = [x.form for x in self.incomes]
+        self.__sort_item_forms(incomes)
+        return {"expense": [as_tuple(x) for x in expenses],
+                "income": [as_tuple(x) for x in incomes]}
+
+    @staticmethod
+    def __sort_item_forms(forms: list[RecurringItemForm]) -> None:
+        """Sorts the recurring item sub-forms.
+
+        :param forms: The recurring item sub-forms.
+        :return: None.
+        """
+        ord_by_form: dict[RecurringItemForm, int] \
+            = {forms[i]: i for i in range(len(forms))}
+        recv_no: set[int] = {x.no.data for x in forms if x.no.data is not None}
+        missing_recv_no: int = 100 if len(recv_no) == 0 else max(recv_no) + 100
+        forms.sort(key=lambda x: (x.no.data or missing_recv_no,
+                                  ord_by_form.get(x)))
+
+
+class OptionForm(FlaskForm):
+    """The form to update the options."""
+    default_currency_code = StringField(
+        filters=[strip_text],
+        validators=[
+            DataRequired(lazy_gettext("Please select the default currency.")),
+            CurrencyExists()])
+    """The default currency code."""
+    default_ie_account_code = StringField(
+        filters=[strip_text],
+        validators=[
+            DataRequired(lazy_gettext(
+                "Please select the default account"
+                " for the income and expenses log.")),
+            CurrentAccountExists(),
+            AccountNotCurrent()])
+    """The default account code for the income and expenses log."""
+    recurring = FormField(RecurringForm)
+    """The recurring expenses and incomes."""
+
+    def populate_obj(self, obj: Options) -> None:
+        """Populates the form data into a currency object.
+
+        :param obj: The currency object.
+        :return: None.
+        """
+        obj.default_currency_code = self.default_currency_code.data
+        obj.default_ie_account_code = self.default_ie_account_code.data
+        obj.recurring_data = self.recurring.form.as_data
+
+    @property
+    def current_accounts(self) -> list[CurrentAccount]:
+        """Returns the current accounts.
+
+        :return: The current accounts.
+        """
+        return CurrentAccount.accounts()

src/accounting/option/views.py

@@ -0,0 +1,83 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/22
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The views for the option management.
+
+"""
+from urllib.parse import parse_qsl, urlencode
+
+from flask import Blueprint, render_template, redirect, session, request, \
+    flash, url_for
+from werkzeug.datastructures import ImmutableMultiDict
+
+from accounting.locale import lazy_gettext
+from accounting.utils.cast import s
+from accounting.utils.flash_errors import flash_form_errors
+from accounting.utils.next_uri import inherit_next
+from accounting.utils.options import options
+from accounting.utils.permission import has_permission, can_admin
+from .forms import OptionForm
+
+bp: Blueprint = Blueprint("option", __name__)
+"""The view blueprint for the currency management."""
+
+
+@bp.get("", endpoint="detail")
+@has_permission(can_admin)
+def show_options() -> str:
+    """Shows the options.
+
+    :return: The options.
+    """
+    return render_template("accounting/option/detail.html", obj=options)
+
+
+@bp.get("edit", endpoint="edit")
+@has_permission(can_admin)
+def show_option_form() -> str:
+    """Shows the option form.
+
+    :return: The option form.
+    """
+    form: OptionForm
+    if "form" in session:
+        form = OptionForm(ImmutableMultiDict(parse_qsl(session["form"])))
+        del session["form"]
+        form.validate()
+    else:
+        form = OptionForm(obj=options)
+    return render_template("accounting/option/form.html", form=form)
+
+
+@bp.post("update", endpoint="update")
+@has_permission(can_admin)
+def update_options() -> redirect:
+    """Updates the options.
+
+    :return: The redirection to the option form.
+    """
+    form = OptionForm(request.form)
+    if not form.validate():
+        flash_form_errors(form)
+        session["form"] = urlencode(list(request.form.items()))
+        return redirect(inherit_next(url_for("accounting.option.edit")))
+    form.populate_obj(options)
+    if not options.is_modified:
+        flash(s(lazy_gettext("The settings were not modified.")), "success")
+        return redirect(inherit_next(url_for("accounting.option.detail")))
+    options.commit()
+    flash(s(lazy_gettext("The settings are saved successfully.")), "success")
+    return redirect(inherit_next(url_for("accounting.option.detail")))

src/accounting/report/__init__.py

@@ -0,0 +1,37 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/3
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The report management.
+
+"""
+from flask import Flask
+
+
+def init_app(app: Flask, url_prefix: str) -> None:
+    """Initialize the application.
+
+    :param app: The Flask application.
+    :param url_prefix: The URL prefix of the accounting application.
+    :return: None.
+    """
+    from .converters import PeriodConverter, CurrentAccountConverter, \
+        NeedOffsetAccountConverter
+    app.url_map.converters["period"] = PeriodConverter
+    app.url_map.converters["currentAccount"] = CurrentAccountConverter
+    app.url_map.converters["needOffsetAccount"] = NeedOffsetAccountConverter
+
+    from .views import bp as report_bp
+    app.register_blueprint(report_bp, url_prefix=url_prefix)

src/accounting/report/converters.py

@@ -0,0 +1,105 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/3
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The path converters for the report management.
+
+"""
+import re
+
+from flask import abort
+from werkzeug.routing import BaseConverter
+
+from accounting.models import Account
+from accounting.utils.current_account import CurrentAccount
+from .period import Period, get_period
+
+
+class PeriodConverter(BaseConverter):
+    """The converter to convert the period specification from and to the
+    corresponding period in the routes."""
+
+    def to_python(self, value: str) -> Period:
+        """Converts a period specification to a period.
+
+        :param value: The period specification.
+        :return: The corresponding period.
+        """
+        try:
+            return get_period(value)
+        except ValueError:
+            abort(404)
+
+    def to_url(self, value: Period) -> str:
+        """Converts a period to its specification.
+
+        :param value: The period.
+        :return: Its specification.
+        """
+        return value.spec
+
+
+class CurrentAccountConverter(BaseConverter):
+    """The converter to convert the current account code from and to the
+    corresponding account in the routes."""
+
+    def to_python(self, value: str) -> CurrentAccount:
+        """Converts an account code to an account.
+
+        :param value: The account code.
+        :return: The corresponding account.
+        """
+        if value == CurrentAccount.CURRENT_AL_CODE:
+            return CurrentAccount.current_assets_and_liabilities()
+        if not re.match("^[12][12]", value):
+            abort(404)
+        account: Account | None = Account.find_by_code(value)
+        if account is None:
+            abort(404)
+        return CurrentAccount(account)
+
+    def to_url(self, value: CurrentAccount) -> str:
+        """Converts an account to account code.
+
+        :param value: The account.
+        :return: Its code.
+        """
+        return value.code
+
+
+class NeedOffsetAccountConverter(BaseConverter):
+    """The converter to convert the unapplied original line item account code
+    from and to the corresponding account in the routes."""
+
+    def to_python(self, value: str) -> Account:
+        """Converts an account code to an account.
+
+        :param value: The account code.
+        :return: The corresponding account.
+        """
+        account: Account | None = Account.find_by_code(value)
+        if account is None:
+            abort(404)
+        if not account.is_need_offset:
+            abort(404)
+        return account
+
+    def to_url(self, value: Account) -> str:
+        """Converts an account to account code.
+
+        :param value: The account.
+        :return: Its code.
+        """
+        return value.code

src/accounting/report/period/__init__.py

@@ -0,0 +1,22 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/9
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The period utility.
+
+"""
+from .chooser import PeriodChooser
+from .parser import get_period
+from .period import Period

src/accounting/report/period/chooser.py

@@ -0,0 +1,97 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/4
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The period chooser.
+
+This file is largely taken from the NanoParma ERP project, first written in
+2021/9/16 by imacat (imacat@nanoparma.com).
+
+"""
+import datetime as dt
+from collections.abc import Callable
+
+from accounting.models import JournalEntry
+from .period import Period
+from .shortcuts import ThisMonth, LastMonth, SinceLastMonth, ThisYear, \
+    LastYear, Today, Yesterday, AllTime, TemplatePeriod, YearPeriod
+
+
+class PeriodChooser:
+    """The period chooser."""
+
+    def __init__(self, get_url: Callable[[Period], str]):
+        """Constructs a period chooser.
+
+        :param get_url: The callback to return the URL of the current report in
+            a period.
+        """
+        self.__get_url: Callable[[Period], str] = get_url
+        """The callback to return the URL of the current report in a period."""
+
+        # Shortcut periods
+        self.this_month_url: str = get_url(ThisMonth())
+        """The URL for this month."""
+        self.last_month_url: str = get_url(LastMonth())
+        """The URL for last month."""
+        self.since_last_month_url: str = get_url(SinceLastMonth())
+        """The URL since last mint."""
+        self.this_year_url: str = get_url(ThisYear())
+        """The URL for this year."""
+        self.last_year_url: str = get_url(LastYear())
+        """The URL for last year."""
+        self.today_url: str = get_url(Today())
+        """The URL for today."""
+        self.yesterday_url: str = get_url(Yesterday())
+        """The URL for yesterday."""
+        self.all_url: str = get_url(AllTime())
+        """The URL for all period."""
+        self.url_template: str = get_url(TemplatePeriod())
+        """The URL template."""
+
+        first: JournalEntry | None \
+            = JournalEntry.query.order_by(JournalEntry.date).first()
+        start: dt.date | None = None if first is None else first.date
+
+        # Attributes
+        self.data_start: dt.date | None = start
+        """The start of the data."""
+        self.has_data: bool = start is not None
+        """Whether there is any data."""
+        self.has_last_month: bool = False
+        """Where there is data in last month."""
+        self.has_last_year: bool = False
+        """Whether there is data in last year."""
+        self.has_yesterday: bool = False
+        """Whether there is data in yesterday."""
+        self.available_years: list[int] = []
+        """The available years."""
+
+        if self.has_data:
+            today: dt.date = dt.date.today()
+            self.has_last_month = start < dt.date(today.year, today.month, 1)
+            self.has_last_year = start.year < today.year
+            self.has_yesterday = start < today
+            if start.year < today.year - 1:
+                self.available_years \
+                    = reversed(range(start.year, today.year - 1))
+
+    def year_url(self, year: int) -> str:
+        """Returns the period URL of a year.
+
+        :param year: The year
+        :return: The period URL of the year.
+        """
+        return self.__get_url(YearPeriod(year))

src/accounting/report/period/description.py

@@ -0,0 +1,179 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/4
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The period description composer.
+
+"""
+import datetime as dt
+
+from accounting.locale import gettext
+
+
+def get_desc(start: dt.date | None, end: dt.date | None) -> str:
+    """Returns the period description.
+
+    :param start: The start of the period.
+    :param end: The end of the period.
+    :return: The period description.
+    """
+    if start is None and end is None:
+        return gettext("for all time")
+    if start is None:
+        return __get_until_desc(end)
+    if end is None:
+        return __get_since_desc(start)
+    try:
+        return __get_year_desc(start, end)
+    except ValueError:
+        pass
+    try:
+        return __get_month_desc(start, end)
+    except ValueError:
+        pass
+    return __get_day_desc(start, end)
+
+
+def __get_since_desc(start: dt.date) -> str:
+    """Returns the description without the end day.
+
+    :param start: The start of the period.
+    :return: The description without the end day.
+    """
+
+    def get_start_desc() -> str:
+        """Returns the description of the start day.
+
+        :return: The description of the start day.
+        """
+        if start.month == 1 and start.day == 1:
+            return str(start.year)
+        if start.day == 1:
+            return __format_month(start)
+        return __format_day(start)
+
+    return gettext("since %(start)s", start=get_start_desc())
+
+
+def __get_until_desc(end: dt.date) -> str:
+    """Returns the description without the start day.
+
+    :param end: The end of the period.
+    :return: The description without the start day.
+    """
+
+    def get_end_desc() -> str:
+        """Returns the description of the end day.
+
+        :return: The description of the end day.
+        """
+        if end.month == 12 and end.day == 31:
+            return str(end.year)
+        if (end + dt.timedelta(days=1)).day == 1:
+            return __format_month(end)
+        return __format_day(end)
+
+    return gettext("until %(end)s", end=get_end_desc())
+
+
+def __get_year_desc(start: dt.date, end: dt.date) -> str:
+    """Returns the description as a year range.
+
+    :param start: The start of the period.
+    :param end: The end of the period.
+    :return: The description as a year range.
+    :raise ValueError: The period is not a year range.
+    """
+    if start.month != 1 or start.day != 1 \
+            or end.month != 12 or end.day != 31:
+        raise ValueError
+    start_text: str = str(start.year)
+    if start.year == end.year:
+        return __get_in_desc(start_text)
+    return __get_from_to_desc(start_text, str(end.year))
+
+
+def __get_month_desc(start: dt.date, end: dt.date) -> str:
+    """Returns the description as a month range.
+
+    :param start: The start of the period.
+    :param end: The end of the period.
+    :return: The description as a month range.
+    :raise ValueError: The period is not a month range.
+    """
+    if start.day != 1 or (end + dt.timedelta(days=1)).day != 1:
+        raise ValueError
+    start_text: str = __format_month(start)
+    if start.year == end.year and start.month == end.month:
+        return __get_in_desc(start_text)
+    if start.year == end.year:
+        return __get_from_to_desc(start_text, str(end.month))
+    return __get_from_to_desc(start_text, __format_month(end))
+
+
+def __get_day_desc(start: dt.date, end: dt.date) -> str:
+    """Returns the description as a day range.
+
+    :param start: The start of the period.
+    :param end: The end of the period.
+    :return: The description as a day range.
+    :raise ValueError: The period is a month or year range.
+    """
+    start_text: str = __format_day(start)
+    if start == end:
+        return __get_in_desc(start_text)
+    if start.year == end.year and start.month == end.month:
+        return __get_from_to_desc(start_text, str(end.day))
+    if start.year == end.year:
+        end_month_day: str = f"{end.month}/{end.day}"
+        return __get_from_to_desc(start_text, end_month_day)
+    return __get_from_to_desc(start_text, __format_day(end))
+
+
+def __format_month(month: dt.date) -> str:
+    """Formats a month.
+
+    :param month: The month.
+    :return: The formatted month.
+    """
+    return f"{month.year}/{month.month}"
+
+
+def __format_day(day: dt.date) -> str:
+    """Formats a day.
+
+    :param day: The day.
+    :return: The formatted day.
+    """
+    return f"{day.year}/{day.month}/{day.day}"
+
+
+def __get_in_desc(period: str) -> str:
+    """Returns the description of a whole year, month, or day.
+
+    :param period: The time period.
+    :return: The description of a whole year, month, or day.
+    """
+    return gettext("in %(period)s", period=period)
+
+
+def __get_from_to_desc(start: str, end: str) -> str:
+    """Returns the description of a separated start and end.
+
+    :param start: The start.
+    :param end: The end.
+    :return: The description of the separated start and end.
+    """
+    return gettext("in %(start)s-%(end)s", start=start, end=end)

src/accounting/report/period/month_end.py

@@ -0,0 +1,31 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/4
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The utility to return the end of a month.
+
+"""
+import calendar
+import datetime as dt
+
+
+def month_end(day: dt.date) -> dt.date:
+    """Returns the end day of month for a date.
+
+    :param day: The date.
+    :return: The end day of the month of that day.
+    """
+    last_day: int = calendar.monthrange(day.year, day.month)[1]
+    return dt.date(day.year, day.month, last_day)

src/accounting/report/period/parser.py

@@ -0,0 +1,120 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/4
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The period specification parser.
+
+"""
+import calendar
+import datetime as dt
+import re
+from collections.abc import Callable
+from typing import Type
+
+from .period import Period
+from .shortcuts import ThisMonth, LastMonth, SinceLastMonth, ThisYear, \
+    LastYear, Today, Yesterday, AllTime
+
+DATE_SPEC_RE: str = r"(\d{4})(?:-(\d{2})(?:-(\d{2}))?)?"
+"""The regular expression of a date specification."""
+
+
+def get_period(spec: str | None = None) -> Period:
+    """Returns a period instance.
+
+    :param spec: The period specification, or omit for the default.
+    :return: The period instance.
+    :raise ValueError: When the period specification is invalid.
+    """
+    if spec is None:
+        return ThisMonth()
+    named_periods: dict[str, Type[Callable[[], Period]]] = {
+        "this-month": lambda: ThisMonth(),
+        "last-month": lambda: LastMonth(),
+        "since-last-month": lambda: SinceLastMonth(),
+        "this-year": lambda: ThisYear(),
+        "last-year": lambda: LastYear(),
+        "today": lambda: Today(),
+        "yesterday": lambda: Yesterday(),
+        "all-time": lambda: AllTime(),
+    }
+    if spec in named_periods:
+        return named_periods[spec]()
+    start, end = __parse_spec(spec)
+    if start is not None and end is not None and start > end:
+        raise ValueError
+    return Period(start, end)
+
+
+def __parse_spec(text: str) -> tuple[dt.date | None, dt.date | None]:
+    """Parses the period specification.
+
+    :param text: The period specification.
+    :return: The start and end day of the period.  The start and end day
+        may be None.
+    :raise ValueError: When the date is invalid.
+    """
+    if text == "-":
+        return None, None
+    m = re.match(f"^{DATE_SPEC_RE}$", text)
+    if m is not None:
+        return __get_start(m[1], m[2], m[3]), \
+               __get_end(m[1], m[2], m[3])
+    m = re.match(f"^{DATE_SPEC_RE}-$", text)
+    if m is not None:
+        return __get_start(m[1], m[2], m[3]), None
+    m = re.match(f"-{DATE_SPEC_RE}$", text)
+    if m is not None:
+        return None, __get_end(m[1], m[2], m[3])
+    m = re.match(f"^{DATE_SPEC_RE}-{DATE_SPEC_RE}$", text)
+    if m is not None:
+        return __get_start(m[1], m[2], m[3]), \
+               __get_end(m[4], m[5], m[6])
+    raise ValueError
+
+
+def __get_start(year: str, month: str | None, day: str | None) -> dt.date:
+    """Returns the start of the period from the date representation.
+
+    :param year: The year.
+    :param month: The month, if any.
+    :param day: The day, if any.
+    :return: The start of the period.
+    :raise ValueError: When the date is invalid.
+    """
+    if day is not None:
+        return dt.date(int(year), int(month), int(day))
+    if month is not None:
+        return dt.date(int(year), int(month), 1)
+    return dt.date(int(year), 1, 1)
+
+
+def __get_end(year: str, month: str | None, day: str | None) -> dt.date:
+    """Returns the end of the period from the date representation.
+
+    :param year: The year.
+    :param month: The month, if any.
+    :param day: The day, if any.
+    :return: The end of the period.
+    :raise ValueError: When the date is invalid.
+    """
+    if day is not None:
+        return dt.date(int(year), int(month), int(day))
+    if month is not None:
+        year_n: int = int(year)
+        month_n: int = int(month)
+        day_n: int = calendar.monthrange(year_n, month_n)[1]
+        return dt.date(year_n, month_n, day_n)
+    return dt.date(int(year), 12, 31)

src/accounting/report/period/period.py

@@ -0,0 +1,129 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/4
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The date period.
+
+This file is largely taken from the NanoParma ERP project, first written in
+2021/9/16 by imacat (imacat@nanoparma.com).
+
+"""
+import datetime as dt
+from typing import Self
+
+from .description import get_desc
+from .month_end import month_end
+from .specification import get_spec
+
+
+class Period:
+    """A date period."""
+
+    def __init__(self, start: dt.date | None, end: dt.date | None):
+        """Constructs a new date period.
+
+        :param start: The start date, or None from the very beginning.
+        :param end: The end date, or None till no end.
+        """
+        self.start: dt.date | None = start
+        """The start of the period."""
+        self.end: dt.date | None = end
+        """The end of the period."""
+        self.is_default: bool = False
+        """Whether this is the default period."""
+        self.is_this_month: bool = False
+        """Whether the period is this month."""
+        self.is_last_month: bool = False
+        """Whether the period is last month."""
+        self.is_since_last_month: bool = False
+        """Whether the period is since last month."""
+        self.is_this_year: bool = False
+        """Whether the period is this year."""
+        self.is_last_year: bool = False
+        """Whether the period is last year."""
+        self.is_today: bool = False
+        """Whether the period is today."""
+        self.is_yesterday: bool = False
+        """Whether the period is yesterday."""
+        self.is_all: bool = start is None and end is None
+        """Whether the period is all time."""
+        self.spec: str = ""
+        """The period specification."""
+        self.desc: str = ""
+        """The text description."""
+        self.is_a_month: bool = False
+        """Whether the period is a whole month."""
+        self.is_type_month: bool = False
+        """Whether the period is for the month chooser."""
+        self.is_a_year: bool = False
+        """Whether the period is a whole year."""
+        self.is_a_day: bool = False
+        """Whether the period is a single day."""
+        self._set_properties()
+
+    def _set_properties(self) -> None:
+        """Sets the following properties.
+
+        * self.spec
+        * self.desc
+        * self.is_a_month
+        * self.is_type_month
+        * self.is_a_year
+        * self.is_a_day
+
+        Override this method to set the properties in the subclasses, to skip
+        the calculation.
+
+        :return: None.
+        """
+        self.spec = get_spec(self.start, self.end)
+        self.desc = get_desc(self.start, self.end)
+        if self.start is None or self.end is None:
+            return
+        self.is_a_month = self.start.day == 1 \
+            and self.end == month_end(self.start)
+        self.is_type_month = self.is_a_month
+        self.is_a_year = self.start == dt.date(self.start.year, 1, 1) \
+            and self.end == dt.date(self.start.year, 12, 31)
+        self.is_a_day = self.start == self.end
+
+    def is_year(self, year: int) -> bool:
+        """Returns whether the period is the specific year period.
+
+        :param year: The year.
+        :return: True if the period is the year period, or False otherwise.
+        """
+        if not self.is_a_year:
+            return False
+        return self.start.year == year
+
+    @property
+    def is_type_arbitrary(self) -> bool:
+        """Returns whether this period is an arbitrary period.
+
+        :return: True if this is an arbitrary period, or False otherwise.
+        """
+        return not self.is_type_month and not self.is_a_year \
+            and not self.is_a_day
+
+    @property
+    def before(self) -> Self | None:
+        """Returns the period before this period.
+
+        :return: The period before this period.
+        """
+        if self.start is None:
+            return None
+        return Period(None, self.start - dt.timedelta(days=1))

src/accounting/report/period/shortcuts.py

@@ -0,0 +1,168 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/4
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The named shortcut periods.
+
+"""
+import datetime as dt
+
+from accounting.locale import gettext
+from .month_end import month_end
+from .period import Period
+
+
+class ThisMonth(Period):
+    """The period of this month."""
+    def __init__(self):
+        today: dt.date = dt.date.today()
+        this_month_start: dt.date = dt.date(today.year, today.month, 1)
+        super().__init__(this_month_start, month_end(today))
+        self.is_default = True
+        self.is_this_month = True
+
+    def _set_properties(self) -> None:
+        self.spec = "this-month"
+        self.desc = gettext("This Month")
+        self.is_a_month = True
+        self.is_type_month = True
+
+
+class LastMonth(Period):
+    """The period of this month."""
+    def __init__(self):
+        today: dt.date = dt.date.today()
+        year: int = today.year
+        month: int = today.month - 1
+        if month < 1:
+            year = year - 1
+            month = 12
+        start: dt.date = dt.date(year, month, 1)
+        super().__init__(start, month_end(start))
+        self.is_last_month = True
+
+    def _set_properties(self) -> None:
+        self.spec = "last-month"
+        self.desc = gettext("Last Month")
+        self.is_a_month = True
+        self.is_type_month = True
+
+
+class SinceLastMonth(Period):
+    """The period of this month."""
+    def __init__(self):
+        today: dt.date = dt.date.today()
+        year: int = today.year
+        month: int = today.month - 1
+        if month < 1:
+            year = year - 1
+            month = 12
+        start: dt.date = dt.date(year, month, 1)
+        super().__init__(start, None)
+        self.is_since_last_month = True
+
+    def _set_properties(self) -> None:
+        self.spec = "since-last-month"
+        self.desc = gettext("Since Last Month")
+        self.is_type_month = True
+
+
+class ThisYear(Period):
+    """The period of this year."""
+    def __init__(self):
+        year: int = dt.date.today().year
+        start: dt.date = dt.date(year, 1, 1)
+        end: dt.date = dt.date(year, 12, 31)
+        super().__init__(start, end)
+        self.is_this_year = True
+
+    def _set_properties(self) -> None:
+        self.spec = "this-year"
+        self.desc = gettext("This Year")
+        self.is_a_year = True
+
+
+class LastYear(Period):
+    """The period of last year."""
+    def __init__(self):
+        year: int = dt.date.today().year
+        start: dt.date = dt.date(year - 1, 1, 1)
+        end: dt.date = dt.date(year - 1, 12, 31)
+        super().__init__(start, end)
+        self.is_last_year = True
+
+    def _set_properties(self) -> None:
+        self.spec = "last-year"
+        self.desc = gettext("Last Year")
+        self.is_a_year = True
+
+
+class Today(Period):
+    """The period of today."""
+    def __init__(self):
+        today: dt.date = dt.date.today()
+        super().__init__(today, today)
+        self.is_today = True
+
+    def _set_properties(self) -> None:
+        self.spec = "today"
+        self.desc = gettext("Today")
+        self.is_a_day = True
+
+
+class Yesterday(Period):
+    """The period of yesterday."""
+    def __init__(self):
+        yesterday: dt.date = dt.date.today() - dt.timedelta(days=1)
+        super().__init__(yesterday, yesterday)
+        self.is_yesterday = True
+
+    def _set_properties(self) -> None:
+        self.spec = "yesterday"
+        self.desc = gettext("Yesterday")
+        self.is_a_day = True
+
+
+class AllTime(Period):
+    """The period of all time."""
+    def __init__(self):
+        super().__init__(None, None)
+        self.is_all = True
+
+    def _set_properties(self) -> None:
+        self.spec = "all-time"
+        self.desc = gettext("All")
+
+
+class TemplatePeriod(Period):
+    """The period template."""
+    def __init__(self):
+        super().__init__(None, None)
+
+    def _set_properties(self) -> None:
+        self.spec = "PERIOD"
+
+
+class YearPeriod(Period):
+    """A year period."""
+
+    def __init__(self, year: int):
+        """Constructs a year period.
+
+        :param year: The year.
+        """
+        start: dt.date = dt.date(year, 1, 1)
+        end: dt.date = dt.date(year, 12, 31)
+        super().__init__(start, end)

src/accounting/report/period/specification.py

@@ -0,0 +1,120 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/4
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The period specification composer.
+
+"""
+import datetime as dt
+
+
+def get_spec(start: dt.date | None, end: dt.date | None) -> str:
+    """Returns the period specification.
+
+    :param start: The start of the period.
+    :param end: The end of the period.
+    :return: The period specification.
+    """
+    if start is None and end is None:
+        return "-"
+    if end is None:
+        return __get_since_spec(start)
+    if start is None:
+        return __get_until_spec(end)
+    try:
+        return __get_year_spec(start, end)
+    except ValueError:
+        pass
+    try:
+        return __get_month_spec(start, end)
+    except ValueError:
+        pass
+    return __get_day_spec(start, end)
+
+
+def __get_since_spec(start: dt.date) -> str:
+    """Returns the period specification without the end day.
+
+    :param start: The start of the period.
+    :return: The period specification without the end day
+    """
+    if start.month == 1 and start.day == 1:
+        return start.strftime("%Y-")
+    if start.day == 1:
+        return start.strftime("%Y-%m-")
+    return start.strftime("%Y-%m-%d-")
+
+
+def __get_until_spec(end: dt.date) -> str:
+    """Returns the period specification without the start day.
+
+    :param end: The end of the period.
+    :return: The period specification without the start day
+    """
+    if end.month == 12 and end.day == 31:
+        return end.strftime("-%Y")
+    if (end + dt.timedelta(days=1)).day == 1:
+        return end.strftime("-%Y-%m")
+    return end.strftime("-%Y-%m-%d")
+
+
+def __get_year_spec(start: dt.date, end: dt.date) -> str:
+    """Returns the period specification as a year range.
+
+    :param start: The start of the period.
+    :param end: The end of the period.
+    :return: The period specification as a year range.
+    :raise ValueError: The period is not a year range.
+    """
+    if start.month != 1 or start.day != 1 \
+            or end.month != 12 or end.day != 31:
+        raise ValueError
+    start_spec: str = start.strftime("%Y")
+    if start.year == end.year:
+        return start_spec
+    end_spec: str = end.strftime("%Y")
+    return f"{start_spec}-{end_spec}"
+
+
+def __get_month_spec(start: dt.date, end: dt.date) -> str:
+    """Returns the period specification as a month range.
+
+    :param start: The start of the period.
+    :param end: The end of the period.
+    :return: The period specification as a month range.
+    :raise ValueError: The period is not a month range.
+    """
+    if start.day != 1 or (end + dt.timedelta(days=1)).day != 1:
+        raise ValueError
+    start_spec: str = start.strftime("%Y-%m")
+    if start.year == end.year and start.month == end.month:
+        return start_spec
+    end_spec: str = end.strftime("%Y-%m")
+    return f"{start_spec}-{end_spec}"
+
+
+def __get_day_spec(start: dt.date, end: dt.date) -> str:
+    """Returns the period specification as a day range.
+
+    :param start: The start of the period.
+    :param end: The end of the period.
+    :return: The period specification as a day range.
+    :raise ValueError: The period is a month or year range.
+    """
+    start_spec: str = start.strftime("%Y-%m-%d")
+    if start == end:
+        return start_spec
+    end_spec: str = end.strftime("%Y-%m-%d")
+    return f"{start_spec}-{end_spec}"

src/accounting/report/reports/__init__.py

@@ -0,0 +1,26 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/7
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The reports.
+
+"""
+from .balance_sheet import BalanceSheet
+from .income_expenses import IncomeExpenses
+from .income_statement import IncomeStatement
+from .journal import Journal
+from .ledger import Ledger
+from .search import Search
+from .trial_balance import TrialBalance

src/accounting/report/reports/balance_sheet.py

@@ -0,0 +1,477 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/7
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The balance sheet.
+
+"""
+from decimal import Decimal
+
+import sqlalchemy as sa
+from flask import render_template, Response
+
+from accounting import db
+from accounting.locale import gettext
+from accounting.models import Currency, BaseAccount, Account, JournalEntry, \
+    JournalEntryLineItem
+from accounting.report.period import Period, PeriodChooser
+from accounting.report.utils.base_page_params import BasePageParams
+from accounting.report.utils.base_report import BaseReport
+from accounting.report.utils.csv_export import BaseCSVRow, csv_download, \
+    period_spec
+from accounting.report.utils.option_link import OptionLink
+from accounting.report.utils.report_chooser import ReportChooser
+from accounting.report.utils.report_type import ReportType
+from accounting.report.utils.urls import ledger_url, balance_sheet_url, \
+    income_statement_url
+
+
+class ReportAccount:
+    """An account in the report."""
+
+    def __init__(self, account: Account, amount: Decimal, url: str):
+        """Constructs an account in the report.
+
+        :param account: The account.
+        :param amount: The amount.
+        :param url: The URL to the ledger of the account.
+        """
+        self.account: Account = account
+        """The account."""
+        self.amount: Decimal = amount
+        """The amount of the account."""
+        self.url: str = url
+        """The URL to the ledger of the account."""
+
+
+class Subsection:
+    """A subsection."""
+
+    def __init__(self, title: BaseAccount):
+        """Constructs a subsection.
+
+        :param title: The title account.
+        """
+        self.title: BaseAccount = title
+        """The title account."""
+        self.accounts: list[ReportAccount] = []
+        """The accounts in the subsection."""
+
+    @property
+    def total(self) -> Decimal:
+        """Returns the total of the subsection.
+
+        :return: The total of the subsection.
+        """
+        return sum([x.amount for x in self.accounts])
+
+
+class Section:
+    """A section."""
+
+    def __init__(self, title: BaseAccount):
+        """Constructs a section.
+
+        :param title: The title account.
+        """
+        self.title: BaseAccount = title
+        """The title account."""
+        self.subsections: list[Subsection] = []
+        """The subsections in the section."""
+
+    @property
+    def total(self) -> Decimal:
+        """Returns the total of the section.
+
+        :return: The total of the section.
+        """
+        return sum([x.total for x in self.subsections])
+
+
+class AccountCollector:
+    """The balance sheet account collector."""
+
+    def __init__(self, currency: Currency, period: Period):
+        """Constructs the balance sheet account collector.
+
+        :param currency: The currency.
+        :param period: The period.
+        """
+        self.__currency: Currency = currency
+        """The currency."""
+        self.__period: Period = period
+        """The period."""
+        self.accounts: list[ReportAccount] = self.__query_balances()
+        """The balance sheet accounts."""
+
+    def __query_balances(self) -> list[ReportAccount]:
+        """Queries and returns the balances.
+
+        :return: The balances.
+        """
+        sub_conditions: list[sa.BinaryExpression] \
+            = [Account.base_code.startswith(x) for x in {"1", "2", "3"}]
+        conditions: list[sa.BinaryExpression] \
+            = [JournalEntryLineItem.currency_code == self.__currency.code,
+               sa.or_(*sub_conditions)]
+        if self.__period.end is not None:
+            conditions.append(JournalEntry.date <= self.__period.end)
+        balance_func: sa.Function = sa.func.sum(sa.case(
+            (JournalEntryLineItem.is_debit, JournalEntryLineItem.amount),
+            else_=-JournalEntryLineItem.amount)).label("balance")
+        select_balance: sa.Select \
+            = sa.select(Account.id, Account.base_code, Account.no,
+                        balance_func)\
+            .join(JournalEntry).join(Account)\
+            .filter(*conditions)\
+            .group_by(Account.id, Account.base_code, Account.no)\
+            .having(balance_func != 0)\
+            .order_by(Account.base_code, Account.no)
+        account_balances: list[sa.Row] \
+            = db.session.execute(select_balance).all()
+        self.__all_accounts: list[Account] = Account.query\
+            .filter(sa.or_(Account.id.in_({x.id for x in account_balances}),
+                           Account.base_code == "3351",
+                           Account.base_code == "3353")).all()
+        """The accounts."""
+        account_by_id: dict[int, Account] \
+            = {x.id: x for x in self.__all_accounts}
+        self.accounts: list[ReportAccount] \
+            = [ReportAccount(account=account_by_id[x.id],
+                             amount=x.balance,
+                             url=ledger_url(self.__currency,
+                                            account_by_id[x.id],
+                                            self.__period))
+               for x in account_balances]
+        """The accounts on the balance sheet."""
+        self.__add_accumulated()
+        self.__add_current_period()
+        self.accounts.sort(key=lambda x: (x.account.base_code, x.account.no))
+        for balance in self.accounts:
+            if not balance.account.base_code.startswith("1"):
+                balance.amount = -balance.amount
+        return self.accounts
+
+    def __add_accumulated(self) -> None:
+        """Adds the accumulated profit or loss to the balances.
+
+        :return: None.
+        """
+        self.__add_owner_s_equity(Account.ACCUMULATED_CHANGE_CODE,
+                                  self.__query_accumulated(),
+                                  self.__period)
+
+    def __query_accumulated(self) -> Decimal | None:
+        """Queries and returns the accumulated profit or loss.
+
+        :return: The accumulated profit or loss.
+        """
+        if self.__period.start is None:
+            return None
+        conditions: list[sa.BinaryExpression] \
+            = [JournalEntryLineItem.currency_code == self.__currency.code,
+               JournalEntry.date < self.__period.start]
+        return self.__query_balance(conditions)
+
+    def __add_current_period(self) -> None:
+        """Adds the accumulated profit or loss to the balances.
+
+        :return: None.
+        """
+        self.__add_owner_s_equity(Account.NET_CHANGE_CODE,
+                                  self.__query_current_period(),
+                                  self.__period)
+
+    def __query_current_period(self) -> Decimal | None:
+        """Queries and returns the net income or loss for current period.
+
+        :return: The net income or loss for current period.
+        """
+        conditions: list[sa.BinaryExpression] \
+            = [JournalEntryLineItem.currency_code == self.__currency.code]
+        if self.__period.start is not None:
+            conditions.append(JournalEntry.date >= self.__period.start)
+        if self.__period.end is not None:
+            conditions.append(JournalEntry.date <= self.__period.end)
+        return self.__query_balance(conditions)
+
+    @staticmethod
+    def __query_balance(conditions: list[sa.BinaryExpression])\
+            -> Decimal:
+        """Queries the balance.
+
+        :param conditions: The SQL conditions for the balance.
+        :return: The balance.
+        """
+        conditions.extend([sa.not_(Account.base_code.startswith(x))
+                           for x in {"1", "2", "3"}])
+        balance_func: sa.Function = sa.func.sum(sa.case(
+            (JournalEntryLineItem.is_debit, JournalEntryLineItem.amount),
+            else_=-JournalEntryLineItem.amount))
+        select_balance: sa.Select = sa.select(balance_func)\
+            .join(JournalEntry).join(Account).filter(*conditions)
+        return db.session.scalar(select_balance)
+
+    def __add_owner_s_equity(self, code: str, amount: Decimal | None,
+                             period: Period) -> None:
+        """Adds an owner's equity balance.
+
+        :param code: The code of the account to add.
+        :param amount: The amount.
+        :param period: The period.
+        :return: None.
+        """
+        if amount is None:
+            return
+        url: str = income_statement_url(self.__currency, period)
+        # There is an existing balance.
+        account_balance_by_code: dict[str, ReportAccount] \
+            = {x.account.code: x for x in self.accounts}
+        if code in account_balance_by_code:
+            balance: ReportAccount = account_balance_by_code[code]
+            balance.amount = balance.amount + amount
+            balance.url = url
+            return
+        # Add a new balance
+        account_by_code: dict[str, Account] \
+            = {x.code: x for x in self.__all_accounts}
+        self.accounts.append(ReportAccount(account=account_by_code[code],
+                                           amount=amount,
+                                           url=url))
+
+
+class CSVHalfRow:
+    """A half row in the CSV."""
+
+    def __init__(self, title: str | None, amount: Decimal | None):
+        """The constructs a half row in the CSV.
+
+        :param title: The title.
+        :param amount: The amount.
+        """
+        self.title: str | None = title
+        """The title."""
+        self.amount: Decimal | None = amount
+        """The amount."""
+
+
+class CSVRow(BaseCSVRow):
+    """A row in the CSV."""
+
+    def __init__(self):
+        """Constructs a row in the CSV."""
+        self.asset_title: str | None = None
+        """The title of the asset."""
+        self.asset_amount: Decimal | None = None
+        """The amount of the asset."""
+        self.liability_title: str | None = None
+        """The title of the liability."""
+        self.liability_amount: Decimal | None = None
+        """The amount of the liability."""
+
+    @property
+    def values(self) -> list[str | Decimal | None]:
+        """Returns the values of the row.
+
+        :return: The values of the row.
+        """
+        return [self.asset_title, self.asset_amount,
+                self.liability_title, self.liability_amount]
+
+
+class PageParams(BasePageParams):
+    """The HTML page parameters."""
+
+    def __init__(self, currency: Currency,
+                 period: Period,
+                 has_data: bool,
+                 assets: Section,
+                 liabilities: Section,
+                 owner_s_equity: Section):
+        """Constructs the HTML page parameters.
+
+        :param currency: The currency.
+        :param period: The period.
+        :param has_data: True if there is any data, or False otherwise.
+        :param assets: The assets.
+        :param liabilities: The liabilities.
+        :param owner_s_equity: The owner's equity.
+        """
+        self.currency: Currency = currency
+        """The currency."""
+        self.period: Period = period
+        """The period."""
+        self.__has_data: bool = has_data
+        """True if there is any data, or False otherwise."""
+        self.assets: Section = assets
+        """The assets."""
+        self.liabilities: Section = liabilities
+        """The liabilities."""
+        self.owner_s_equity: Section = owner_s_equity
+        """The owner's equity."""
+        self.period_chooser: PeriodChooser = PeriodChooser(
+            lambda x: balance_sheet_url(currency, x))
+        """The period chooser."""
+
+    @property
+    def has_data(self) -> bool:
+        """Returns whether there is any data on the page.
+
+        :return: True if there is any data, or False otherwise.
+        """
+        return self.__has_data
+
+    @property
+    def report_chooser(self) -> ReportChooser:
+        """Returns the report chooser.
+
+        :return: The report chooser.
+        """
+        return ReportChooser(ReportType.BALANCE_SHEET,
+                             currency=self.currency,
+                             period=self.period)
+
+    @property
+    def currency_options(self) -> list[OptionLink]:
+        """Returns the currency options.
+
+        :return: The currency options.
+        """
+        return self._get_currency_options(
+            lambda x: balance_sheet_url(x, self.period), self.currency)
+
+
+class BalanceSheet(BaseReport):
+    """The balance sheet."""
+
+    def __init__(self, currency: Currency, period: Period):
+        """Constructs a balance sheet.
+
+        :param currency: The currency.
+        :param period: The period.
+        """
+        self.__currency: Currency = currency
+        """The currency."""
+        self.__period: Period = period
+        """The period."""
+        self.__has_data: bool
+        """True if there is any data, or False otherwise."""
+        self.__assets: Section
+        """The assets."""
+        self.__liabilities: Section
+        """The liabilities."""
+        self.__owner_s_equity: Section
+        """The owner's equity."""
+        self.__set_data()
+
+    def __set_data(self) -> None:
+        """Queries and sets assets, the liabilities, and the owner's equity
+        sections in the balance sheet.
+
+        :return: None.
+        """
+        balances: list[ReportAccount] = AccountCollector(
+            self.__currency, self.__period).accounts
+
+        titles: list[BaseAccount] = BaseAccount.query\
+            .filter(BaseAccount.code.in_({"1", "2", "3"})).all()
+        subtitles: list[BaseAccount] = BaseAccount.query\
+            .filter(BaseAccount.code.in_({x.account.base_code[:2]
+                                          for x in balances})).all()
+
+        sections: dict[str, Section] = {x.code: Section(x) for x in titles}
+        subsections: dict[str, Subsection] = {x.code: Subsection(x)
+                                              for x in subtitles}
+        for subsection in subsections.values():
+            sections[subsection.title.code[0]].subsections.append(subsection)
+        for balance in balances:
+            subsections[balance.account.base_code[:2]].accounts.append(balance)
+
+        self.__has_data = len(balances) > 0
+        self.__assets = sections["1"]
+        self.__liabilities = sections["2"]
+        self.__owner_s_equity = sections["3"]
+
+    def csv(self) -> Response:
+        """Returns the report as CSV for download.
+
+        :return: The response of the report for download.
+        """
+        filename: str = "balance-sheet-{currency}-{period}.csv"\
+            .format(currency=self.__currency.code,
+                    period=period_spec(self.__period))
+        return csv_download(filename, self.__get_csv_rows())
+
+    def __get_csv_rows(self) -> list[CSVRow]:
+        """Composes and returns the CSV rows.
+
+        :return: The CSV rows.
+        """
+        asset_rows: list[CSVHalfRow] = self.__section_csv_rows(self.__assets)
+        liability_rows: list[CSVHalfRow] = []
+        liability_rows.extend(self.__section_csv_rows(self.__liabilities))
+        liability_rows.append(CSVHalfRow(gettext("Total"),
+                                         self.__liabilities.total))
+        liability_rows.append(CSVHalfRow(None, None))
+        liability_rows.extend(self.__section_csv_rows(self.__owner_s_equity))
+        liability_rows.append(CSVHalfRow(gettext("Total"),
+                                         self.__owner_s_equity.total))
+        rows: list[CSVRow] = [CSVRow() for _ in
+                              range(max(len(asset_rows), len(liability_rows)))]
+        for i in range(len(rows)):
+            if i < len(asset_rows):
+                rows[i].asset_title = asset_rows[i].title
+                rows[i].asset_amount = asset_rows[i].amount
+            if i < len(liability_rows) and liability_rows[i].title is not None:
+                rows[i].liability_title = liability_rows[i].title
+                rows[i].liability_amount = liability_rows[i].amount
+        total: CSVRow = CSVRow()
+        total.asset_title = gettext("Total")
+        total.asset_amount = self.__assets.total
+        total.liability_title = gettext("Total")
+        total.liability_amount \
+            = self.__liabilities.total + self.__owner_s_equity.total
+        rows.append(total)
+        return rows
+
+    @staticmethod
+    def __section_csv_rows(section: Section) -> list[CSVHalfRow]:
+        """Gathers the CSV rows for a section.
+
+        :param section: The section.
+        :return: The CSV rows for the section.
+        """
+        rows: list[CSVHalfRow] \
+            = [CSVHalfRow(section.title.title, None)]
+        for subsection in section.subsections:
+            rows.append(CSVHalfRow(f" {subsection.title.title}", None))
+            for account in subsection.accounts:
+                rows.append(CSVHalfRow(f"  {str(account.account)}",
+                                       account.amount))
+        return rows
+
+    def html(self) -> str:
+        """Composes and returns the report as HTML.
+
+        :return: The report as HTML.
+        """
+        params: PageParams = PageParams(currency=self.__currency,
+                                        period=self.__period,
+                                        has_data=self.__has_data,
+                                        assets=self.__assets,
+                                        liabilities=self.__liabilities,
+                                        owner_s_equity=self.__owner_s_equity)
+        return render_template("accounting/report/balance-sheet.html",
+                               report=params)

src/accounting/report/reports/income_expenses.py

@@ -0,0 +1,457 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/7
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The income and expenses log.
+
+"""
+import datetime as dt
+from decimal import Decimal
+
+import sqlalchemy as sa
+from flask import url_for, render_template, Response
+from sqlalchemy.orm import selectinload
+
+from accounting import db
+from accounting.locale import gettext
+from accounting.models import Currency, Account, JournalEntry, \
+    JournalEntryLineItem
+from accounting.report.period import Period, PeriodChooser
+from accounting.report.utils.base_page_params import BasePageParams
+from accounting.report.utils.base_report import BaseReport
+from accounting.report.utils.csv_export import BaseCSVRow, csv_download, \
+    period_spec
+from accounting.report.utils.option_link import OptionLink
+from accounting.report.utils.report_chooser import ReportChooser
+from accounting.report.utils.report_type import ReportType
+from accounting.report.utils.urls import income_expenses_url
+from accounting.utils.current_account import CurrentAccount
+from accounting.utils.pagination import Pagination
+
+
+class ReportLineItem:
+    """A line item in the report."""
+
+    def __init__(self, line_item: JournalEntryLineItem | None = None):
+        """Constructs the line item in the report.
+
+        :param line_item: The journal entry line item.
+        """
+        self.is_brought_forward: bool = False
+        """Whether this is the brought-forward line item."""
+        self.is_total: bool = False
+        """Whether this is the total line item."""
+        self.date: dt.date | None = None
+        """The date."""
+        self.account: Account | None = None
+        """The account."""
+        self.description: str | None = None
+        """The description."""
+        self.income: Decimal | None = None
+        """The income amount."""
+        self.expense: Decimal | None = None
+        """The expense amount."""
+        self.balance: Decimal | None = None
+        """The balance."""
+        self.note: str | None = None
+        """The note."""
+        self.url: str | None = None
+        """The URL to the journal entry line item."""
+        if line_item is not None:
+            self.date = line_item.journal_entry.date
+            self.account = line_item.account
+            self.description = line_item.description
+            self.income = None if line_item.is_debit else line_item.amount
+            self.expense = line_item.amount if line_item.is_debit else None
+            self.note = line_item.journal_entry.note
+            self.url = url_for("accounting.journal-entry.detail",
+                               journal_entry=line_item.journal_entry)
+
+
+class LineItemCollector:
+    """The line item collector."""
+
+    def __init__(self, currency: Currency, account: CurrentAccount,
+                 period: Period):
+        """Constructs the line item collector.
+
+        :param currency: The currency.
+        :param account: The account.
+        :param period: The period.
+        """
+        self.__currency: Currency = currency
+        """The currency."""
+        self.__account: CurrentAccount = account
+        """The account."""
+        self.__period: Period = period
+        """The period"""
+        self.brought_forward: ReportLineItem | None
+        """The brought-forward line item."""
+        self.line_items: list[ReportLineItem]
+        """The line items."""
+        self.total: ReportLineItem | None
+        """The total line item."""
+        self.brought_forward = self.__get_brought_forward()
+        self.line_items = self.__query_line_items()
+        self.total = self.__get_total()
+        self.__populate_balance()
+
+    def __get_brought_forward(self) -> ReportLineItem | None:
+        """Queries, composes and returns the brought-forward line item.
+
+        :return: The brought-forward line item, or None if the period starts
+            from the beginning.
+        """
+        if self.__period.start is None:
+            return None
+        balance_func: sa.Function = sa.func.sum(sa.case(
+            (JournalEntryLineItem.is_debit, JournalEntryLineItem.amount),
+            else_=-JournalEntryLineItem.amount))
+        select: sa.Select = sa.Select(balance_func)\
+            .join(JournalEntry).join(Account)\
+            .filter(JournalEntryLineItem.currency_code == self.__currency.code,
+                    self.__account_condition,
+                    JournalEntry.date < self.__period.start)
+        balance: int | None = db.session.scalar(select)
+        if balance is None:
+            return None
+        line_item: ReportLineItem = ReportLineItem()
+        line_item.is_brought_forward = True
+        line_item.date = self.__period.start
+        line_item.account = Account.accumulated_change()
+        line_item.description = gettext("Brought forward")
+        if balance > 0:
+            line_item.income = balance
+        elif balance < 0:
+            line_item.expense = -balance
+        line_item.balance = balance
+        return line_item
+
+    def __query_line_items(self) -> list[ReportLineItem]:
+        """Queries and returns the line items.
+
+        :return: The line items.
+        """
+        conditions: list[sa.BinaryExpression] \
+            = [JournalEntryLineItem.currency_code == self.__currency.code,
+               self.__account_condition]
+        if self.__period.start is not None:
+            conditions.append(JournalEntry.date >= self.__period.start)
+        if self.__period.end is not None:
+            conditions.append(JournalEntry.date <= self.__period.end)
+        journal_entry_with_account: sa.Select = sa.Select(JournalEntry.id).\
+            join(JournalEntryLineItem).join(Account).filter(*conditions)
+
+        return [ReportLineItem(x)
+                for x in JournalEntryLineItem.query
+                .join(JournalEntry).join(Account)
+                .filter(JournalEntryLineItem.journal_entry_id
+                        .in_(journal_entry_with_account),
+                        JournalEntryLineItem.currency_code
+                        == self.__currency.code,
+                        sa.not_(self.__account_condition))
+                .order_by(JournalEntry.date,
+                          JournalEntry.no,
+                          JournalEntryLineItem.is_debit,
+                          JournalEntryLineItem.no)
+                .options(selectinload(JournalEntryLineItem.account),
+                         selectinload(JournalEntryLineItem.journal_entry))]
+
+    @property
+    def __account_condition(self) -> sa.BinaryExpression:
+        if self.__account.code == CurrentAccount.CURRENT_AL_CODE:
+            return CurrentAccount.sql_condition()
+        return Account.id == self.__account.id
+
+    def __get_total(self) -> ReportLineItem | None:
+        """Composes the total line item.
+
+        :return: The total line item, or None if there is no data.
+        """
+        if self.brought_forward is None and len(self.line_items) == 0:
+            return None
+        line_item: ReportLineItem = ReportLineItem()
+        line_item.is_total = True
+        line_item.description = gettext("Total")
+        line_item.income = sum([x.income for x in self.line_items
+                                if x.income is not None])
+        line_item.expense = sum([x.expense for x in self.line_items
+                                 if x.expense is not None])
+        line_item.balance = line_item.income - line_item.expense
+        if self.brought_forward is not None:
+            line_item.balance \
+                = self.brought_forward.balance + line_item.balance
+        return line_item
+
+    def __populate_balance(self) -> None:
+        """Populates the balance of the line items.
+
+        :return: None.
+        """
+        balance: Decimal = 0 if self.brought_forward is None \
+            else self.brought_forward.balance
+        for line_item in self.line_items:
+            if line_item.income is not None:
+                balance = balance + line_item.income
+            if line_item.expense is not None:
+                balance = balance - line_item.expense
+            line_item.balance = balance
+
+
+class CSVRow(BaseCSVRow):
+    """A row in the CSV."""
+
+    def __init__(self, date: dt.date | str | None,
+                 account: str | None,
+                 description: str | None,
+                 income: str | Decimal | None,
+                 expense: str | Decimal | None,
+                 balance: str | Decimal | None,
+                 note: str | None):
+        """Constructs a row in the CSV.
+
+        :param date: The journal entry date.
+        :param account: The account.
+        :param description: The description.
+        :param income: The income.
+        :param expense: The expense.
+        :param balance: The balance.
+        :param note: The note.
+        """
+        self.date: dt.date | str | None = date
+        """The date."""
+        self.account: str | None = account
+        """The account."""
+        self.description: str | None = description
+        """The description."""
+        self.income: str | Decimal | None = income
+        """The income."""
+        self.expense: str | Decimal | None = expense
+        """The expense."""
+        self.balance: str | Decimal | None = balance
+        """The balance."""
+        self.note: str | None = note
+        """The note."""
+
+    @property
+    def values(self) -> list[str | Decimal | None]:
+        """Returns the values of the row.
+
+        :return: The values of the row.
+        """
+        return [self.date, self.account, self.description,
+                self.income, self.expense, self.balance, self.note]
+
+
+class PageParams(BasePageParams):
+    """The HTML page parameters."""
+
+    def __init__(self, currency: Currency,
+                 account: CurrentAccount,
+                 period: Period,
+                 has_data: bool,
+                 pagination: Pagination[ReportLineItem],
+                 brought_forward: ReportLineItem | None,
+                 line_items: list[ReportLineItem],
+                 total: ReportLineItem | None):
+        """Constructs the HTML page parameters.
+
+        :param currency: The currency.
+        :param account: The account.
+        :param period: The period.
+        :param has_data: True if there is any data, or False otherwise.
+        :param brought_forward: The brought-forward line item.
+        :param line_items: The line items.
+        :param total: The total line item.
+        """
+        self.currency: Currency = currency
+        """The currency."""
+        self.account: CurrentAccount = account
+        """The account."""
+        self.period: Period = period
+        """The period."""
+        self.__has_data: bool = has_data
+        """True if there is any data, or False otherwise."""
+        self.pagination: Pagination[ReportLineItem] = pagination
+        """The pagination."""
+        self.brought_forward: ReportLineItem | None = brought_forward
+        """The brought-forward line item."""
+        self.line_items: list[ReportLineItem] = line_items
+        """The line items."""
+        self.total: ReportLineItem | None = total
+        """The total line item."""
+        self.period_chooser: PeriodChooser = PeriodChooser(
+            lambda x: income_expenses_url(currency, account, x))
+        """The period chooser."""
+
+    @property
+    def has_data(self) -> bool:
+        """Returns whether there is any data on the page.
+
+        :return: True if there is any data, or False otherwise.
+        """
+        return self.__has_data
+
+    @property
+    def report_chooser(self) -> ReportChooser:
+        """Returns the report chooser.
+
+        :return: The report chooser.
+        """
+        if self.account.account is None:
+            return ReportChooser(ReportType.INCOME_EXPENSES,
+                                 currency=self.currency,
+                                 account=Account.cash(),
+                                 period=self.period)
+        return ReportChooser(ReportType.INCOME_EXPENSES,
+                             currency=self.currency,
+                             account=self.account.account,
+                             period=self.period)
+
+    @property
+    def currency_options(self) -> list[OptionLink]:
+        """Returns the currency options.
+
+        :return: The currency options.
+        """
+        return self._get_currency_options(
+            lambda x: income_expenses_url(x, self.account, self.period),
+            self.currency)
+
+    @property
+    def account_options(self) -> list[OptionLink]:
+        """Returns the account options.
+
+        :return: The account options.
+        """
+        current_al: CurrentAccount \
+            = CurrentAccount.current_assets_and_liabilities()
+        options: list[OptionLink] \
+            = [OptionLink(str(current_al),
+                          income_expenses_url(self.currency, current_al,
+                                              self.period),
+                          self.account.id == 0)]
+        in_use: sa.Select = sa.Select(JournalEntryLineItem.account_id)\
+            .join(Account)\
+            .filter(JournalEntryLineItem.currency_code == self.currency.code,
+                    CurrentAccount.sql_condition())\
+            .group_by(JournalEntryLineItem.account_id)
+        options.extend([OptionLink(str(x),
+                                   income_expenses_url(
+                                       self.currency,
+                                       CurrentAccount(x),
+                                       self.period),
+                                   x.id == self.account.id)
+                        for x in Account.query.filter(Account.id.in_(in_use))
+                       .order_by(Account.base_code, Account.no).all()])
+        return options
+
+
+class IncomeExpenses(BaseReport):
+    """The income and expenses log."""
+
+    def __init__(self, currency: Currency, account: CurrentAccount,
+                 period: Period):
+        """Constructs an income and expenses log.
+
+        :param currency: The currency.
+        :param account: The account.
+        :param period: The period.
+        """
+        self.__currency: Currency = currency
+        """The currency."""
+        self.__account: CurrentAccount = account
+        """The account."""
+        self.__period: Period = period
+        """The period."""
+        collector: LineItemCollector = LineItemCollector(
+            self.__currency, self.__account, self.__period)
+        self.__brought_forward: ReportLineItem | None \
+            = collector.brought_forward
+        """The brought-forward line item."""
+        self.__line_items: list[ReportLineItem] = collector.line_items
+        """The line items."""
+        self.__total: ReportLineItem | None = collector.total
+        """The total line item."""
+
+    def csv(self) -> Response:
+        """Returns the report as CSV for download.
+
+        :return: The response of the report for download.
+        """
+        filename: str = "income-expenses-{currency}-{account}-{period}.csv"\
+            .format(currency=self.__currency.code, account=self.__account.code,
+                    period=period_spec(self.__period))
+        return csv_download(filename, self.__get_csv_rows())
+
+    def __get_csv_rows(self) -> list[CSVRow]:
+        """Composes and returns the CSV rows.
+
+        :return: The CSV rows.
+        """
+        rows: list[CSVRow] = [CSVRow(gettext("Date"), gettext("Account"),
+                                     gettext("Description"), gettext("Income"),
+                                     gettext("Expense"), gettext("Balance"),
+                                     gettext("Note"))]
+        if self.__brought_forward is not None:
+            rows.append(CSVRow(self.__brought_forward.date,
+                               str(self.__brought_forward.account),
+                               self.__brought_forward.description,
+                               self.__brought_forward.income,
+                               self.__brought_forward.expense,
+                               self.__brought_forward.balance,
+                               None))
+        rows.extend([CSVRow(x.date, str(x.account), x.description,
+                            x.income, x.expense, x.balance, x.note)
+                     for x in self.__line_items])
+        if self.__total is not None:
+            rows.append(CSVRow(gettext("Total"), None, None,
+                               self.__total.income, self.__total.expense,
+                               self.__total.balance, None))
+        return rows
+
+    def html(self) -> str:
+        """Composes and returns the report as HTML.
+
+        :return: The report as HTML.
+        """
+        all_line_items: list[ReportLineItem] = []
+        if self.__brought_forward is not None:
+            all_line_items.append(self.__brought_forward)
+        all_line_items.extend(self.__line_items)
+        if self.__total is not None:
+            all_line_items.append(self.__total)
+        pagination: Pagination[ReportLineItem] \
+            = Pagination[ReportLineItem](all_line_items, is_reversed=True)
+        page_line_items: list[ReportLineItem] = pagination.list
+        has_data: bool = len(page_line_items) > 0
+        brought_forward: ReportLineItem | None = None
+        if len(page_line_items) > 0 and page_line_items[0].is_brought_forward:
+            brought_forward = page_line_items[0]
+            page_line_items = page_line_items[1:]
+        total: ReportLineItem | None = None
+        if len(page_line_items) > 0 and page_line_items[-1].is_total:
+            total = page_line_items[-1]
+            page_line_items = page_line_items[:-1]
+        params: PageParams = PageParams(currency=self.__currency,
+                                        account=self.__account,
+                                        period=self.__period,
+                                        has_data=has_data,
+                                        pagination=pagination,
+                                        brought_forward=brought_forward,
+                                        line_items=page_line_items,
+                                        total=total)
+        return render_template("accounting/report/income-expenses.html",
+                               report=params)

src/accounting/report/reports/income_statement.py

@@ -0,0 +1,327 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/7
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The income statement.
+
+"""
+from decimal import Decimal
+
+import sqlalchemy as sa
+from flask import render_template, Response
+
+from accounting import db
+from accounting.locale import gettext
+from accounting.models import Currency, BaseAccount, Account, JournalEntry, \
+    JournalEntryLineItem
+from accounting.report.period import Period, PeriodChooser
+from accounting.report.utils.base_page_params import BasePageParams
+from accounting.report.utils.base_report import BaseReport
+from accounting.report.utils.csv_export import BaseCSVRow, csv_download, \
+    period_spec
+from accounting.report.utils.option_link import OptionLink
+from accounting.report.utils.report_chooser import ReportChooser
+from accounting.report.utils.report_type import ReportType
+from accounting.report.utils.urls import ledger_url, income_statement_url
+
+
+class ReportAccount:
+    """An account in the report."""
+
+    def __init__(self, account: Account, amount: Decimal, url: str):
+        """Constructs an account in the report.
+
+        :param account: The account.
+        :param amount: The amount.
+        :param url: The URL to the ledger of the account.
+        """
+        self.account: Account = account
+        """The account."""
+        self.amount: Decimal = amount
+        """The amount of the account."""
+        self.url: str = url
+        """The URL to the ledger of the account."""
+
+
+class AccumulatedTotal:
+    """An accumulated total."""
+
+    def __init__(self, title: str):
+        """Constructs an accumulated total.
+
+        :param title: The title.
+        """
+        self.title: str = title
+        """The account."""
+        self.amount: Decimal = Decimal("0")
+        """The amount of the account."""
+
+
+class Subsection:
+    """A subsection."""
+
+    def __init__(self, title: BaseAccount):
+        """Constructs a subsection.
+
+        :param title: The title account.
+        """
+        self.title: BaseAccount = title
+        """The title account."""
+        self.accounts: list[ReportAccount] = []
+        """The accounts in the subsection."""
+
+    @property
+    def total(self) -> Decimal:
+        """Returns the total of the subsection.
+
+        :return: The total of the subsection.
+        """
+        return sum([x.amount for x in self.accounts])
+
+
+class Section:
+    """A section."""
+
+    def __init__(self, title: BaseAccount, accumulated_title: str):
+        """Constructs a section.
+
+        :param title: The title account.
+        :param accumulated_title: The title for the accumulated total.
+        """
+        self.title: BaseAccount = title
+        """The title account."""
+        self.subsections: list[Subsection] = []
+        """The subsections in the section."""
+        self.accumulated: AccumulatedTotal \
+            = AccumulatedTotal(accumulated_title)
+        """The accumulated total."""
+
+    @property
+    def total(self) -> Decimal:
+        """Returns the total of the section.
+
+        :return: The total of the section.
+        """
+        return sum([x.total for x in self.subsections])
+
+
+class CSVRow(BaseCSVRow):
+    """A row in the CSV."""
+
+    def __init__(self, text: str | None, amount: str | Decimal | None):
+        """Constructs a row in the CSV.
+
+        :param text: The text.
+        :param amount: The amount.
+        """
+        self.text: str | None = text
+        """The text."""
+        self.amount: str | Decimal | None = amount
+        """The amount."""
+
+    @property
+    def values(self) -> list[str | Decimal | None]:
+        """Returns the values of the row.
+
+        :return: The values of the row.
+        """
+        return [self.text, self.amount]
+
+
+class PageParams(BasePageParams):
+    """The HTML page parameters."""
+
+    def __init__(self, currency: Currency,
+                 period: Period,
+                 has_data: bool,
+                 sections: list[Section], ):
+        """Constructs the HTML page parameters.
+
+        :param currency: The currency.
+        :param period: The period.
+        :param has_data: True if there is any data, or False otherwise.
+        """
+        self.currency: Currency = currency
+        """The currency."""
+        self.period: Period = period
+        """The period."""
+        self.__has_data: bool = has_data
+        """True if there is any data, or False otherwise."""
+        self.sections: list[Section] = sections
+        """The sections in the income statement."""
+        self.period_chooser: PeriodChooser = PeriodChooser(
+            lambda x: income_statement_url(currency, x))
+        """The period chooser."""
+
+    @property
+    def has_data(self) -> bool:
+        """Returns whether there is any data on the page.
+
+        :return: True if there is any data, or False otherwise.
+        """
+        return self.__has_data
+
+    @property
+    def report_chooser(self) -> ReportChooser:
+        """Returns the report chooser.
+
+        :return: The report chooser.
+        """
+        return ReportChooser(ReportType.INCOME_STATEMENT,
+                             currency=self.currency,
+                             period=self.period)
+
+    @property
+    def currency_options(self) -> list[OptionLink]:
+        """Returns the currency options.
+
+        :return: The currency options.
+        """
+        return self._get_currency_options(
+            lambda x: income_statement_url(x, self.period), self.currency)
+
+
+class IncomeStatement(BaseReport):
+    """The income statement."""
+
+    def __init__(self, currency: Currency, period: Period):
+        """Constructs an income statement.
+
+        :param currency: The currency.
+        :param period: The period.
+        """
+        self.__currency: Currency = currency
+        """The currency."""
+        self.__period: Period = period
+        """The period."""
+        self.__has_data: bool
+        """True if there is any data, or False otherwise."""
+        self.__sections: list[Section]
+        """The sections."""
+        self.__set_data()
+
+    def __set_data(self) -> None:
+        """Queries and sets data sections in the income statement.
+
+        :return: None.
+        """
+        balances: list[ReportAccount] = self.__query_balances()
+
+        titles: list[BaseAccount] = BaseAccount.query\
+            .filter(BaseAccount.code.in_({"4", "5", "6", "7", "8", "9"})).all()
+        subtitles: list[BaseAccount] = BaseAccount.query\
+            .filter(BaseAccount.code.in_({x.account.base_code[:2]
+                                          for x in balances})).all()
+
+        total_titles: dict[str, str] \
+            = {"4": gettext("Total Operating Revenue"),
+               "5": gettext("Gross Income"),
+               "6": gettext("Operating Income"),
+               "7": gettext("Before Tax Income"),
+               "8": gettext("After Tax Income"),
+               "9": gettext("Net Income or Loss for Current Period")}
+
+        sections: dict[str, Section] \
+            = {x.code: Section(x, total_titles[x.code]) for x in titles}
+        subsections: dict[str, Subsection] \
+            = {x.code: Subsection(x) for x in subtitles}
+        for subsection in subsections.values():
+            sections[subsection.title.code[0]].subsections.append(subsection)
+        for balance in balances:
+            subsections[balance.account.base_code[:2]].accounts.append(balance)
+
+        self.__has_data = len(balances) > 0
+        self.__sections = sorted(sections.values(), key=lambda x: x.title.code)
+        total: Decimal = Decimal("0")
+        for section in self.__sections:
+            total = total + section.total
+            section.accumulated.amount = total
+
+    def __query_balances(self) -> list[ReportAccount]:
+        """Queries and returns the balances.
+
+        :return: The balances.
+        """
+        sub_conditions: list[sa.BinaryExpression] \
+            = [Account.base_code.startswith(str(x)) for x in range(4, 10)]
+        conditions: list[sa.BinaryExpression] \
+            = [JournalEntryLineItem.currency_code == self.__currency.code,
+               sa.or_(*sub_conditions)]
+        if self.__period.start is not None:
+            conditions.append(JournalEntry.date >= self.__period.start)
+        if self.__period.end is not None:
+            conditions.append(JournalEntry.date <= self.__period.end)
+        balance_func: sa.Function = sa.func.sum(sa.case(
+            (JournalEntryLineItem.is_debit, -JournalEntryLineItem.amount),
+            else_=JournalEntryLineItem.amount)).label("balance")
+        select_balances: sa.Select = sa.select(Account.id, balance_func)\
+            .join(JournalEntry).join(Account)\
+            .filter(*conditions)\
+            .group_by(Account.id)\
+            .having(balance_func != 0)\
+            .order_by(Account.base_code, Account.no)
+        balances: list[sa.Row] = db.session.execute(select_balances).all()
+        accounts: dict[int, Account] \
+            = {x.id: x for x in Account.query
+               .filter(Account.id.in_([x.id for x in balances])).all()}
+        return [ReportAccount(account=accounts[x.id],
+                              amount=x.balance,
+                              url=ledger_url(self.__currency,
+                                             accounts[x.id],
+                                             self.__period))
+                for x in balances]
+
+    def csv(self) -> Response:
+        """Returns the report as CSV for download.
+
+        :return: The response of the report for download.
+        """
+        filename: str = "income-statement-{currency}-{period}.csv"\
+            .format(currency=self.__currency.code,
+                    period=period_spec(self.__period))
+        return csv_download(filename, self.__get_csv_rows())
+
+    def __get_csv_rows(self) -> list[CSVRow]:
+        """Composes and returns the CSV rows.
+
+        :return: The CSV rows.
+        """
+        total_str: str = gettext("Total")
+        rows: list[CSVRow] = [CSVRow(None, gettext("Amount"))]
+        for section in self.__sections:
+            rows.append(CSVRow(str(section.title), None))
+            for subsection in section.subsections:
+                rows.append(CSVRow(f" {str(subsection.title)}", None))
+                for account in subsection.accounts:
+                    rows.append(CSVRow(f"  {str(account.account)}",
+                                       account.amount))
+                rows.append(CSVRow(f" {total_str}", subsection.total))
+            rows.append(CSVRow(section.accumulated.title,
+                               section.accumulated.amount))
+            rows.append(CSVRow(None, None))
+        rows = rows[:-1]
+        return rows
+
+    def html(self) -> str:
+        """Composes and returns the report as HTML.
+
+        :return: The report as HTML.
+        """
+        params: PageParams = PageParams(currency=self.__currency,
+                                        period=self.__period,
+                                        has_data=self.__has_data,
+                                        sections=self.__sections)
+        return render_template("accounting/report/income-statement.html",
+                               report=params)

src/accounting/report/reports/journal.py

@@ -0,0 +1,223 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/7
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The journal.
+
+"""
+import datetime as dt
+from decimal import Decimal
+
+import sqlalchemy as sa
+from flask import render_template, Response
+from sqlalchemy.orm import selectinload
+
+from accounting.locale import gettext
+from accounting.models import Currency, Account, JournalEntry, \
+    JournalEntryLineItem
+from accounting.report.period import Period, PeriodChooser
+from accounting.report.utils.base_page_params import BasePageParams
+from accounting.report.utils.base_report import BaseReport
+from accounting.report.utils.csv_export import BaseCSVRow, csv_download, \
+    period_spec
+from accounting.report.utils.report_chooser import ReportChooser
+from accounting.report.utils.report_type import ReportType
+from accounting.report.utils.urls import journal_url
+from accounting.utils.pagination import Pagination
+
+
+class ReportLineItem:
+    """A line item in the report."""
+
+    def __init__(self, line_item: JournalEntryLineItem):
+        """Constructs the line item in the report.
+
+        :param line_item: The journal entry line item.
+        """
+        self.line_item: JournalEntryLineItem = line_item
+        """The journal entry line item."""
+        self.journal_entry: JournalEntry = line_item.journal_entry
+        """The journal entry."""
+        self.currency: Currency = line_item.currency
+        """The account."""
+        self.account: Account = line_item.account
+        """The account."""
+        self.description: str | None = line_item.description
+        """The description."""
+        self.debit: Decimal | None = line_item.debit
+        """The debit amount."""
+        self.credit: Decimal | None = line_item.credit
+        """The credit amount."""
+        self.amount: Decimal = line_item.amount
+        """The amount."""
+
+
+class CSVRow(BaseCSVRow):
+    """A row in the CSV."""
+
+    def __init__(self, journal_entry_date: str | dt.date,
+                 currency: str,
+                 account: str,
+                 description: str | None,
+                 debit: str | Decimal | None,
+                 credit: str | Decimal | None,
+                 note: str | None):
+        """Constructs a row in the CSV.
+
+        :param journal_entry_date: The journal entry date.
+        :param currency: The currency.
+        :param account: The account.
+        :param description: The description.
+        :param debit: The debit amount.
+        :param credit: The credit amount.
+        :param note: The note.
+        """
+        self.date: str | dt.date = journal_entry_date
+        """The date."""
+        self.currency: str = currency
+        """The currency."""
+        self.account: str = account
+        """The account."""
+        self.description: str | None = description
+        """The description."""
+        self.debit: str | Decimal | None = debit
+        """The debit amount."""
+        self.credit: str | Decimal | None = credit
+        """The credit amount."""
+        self.note: str | None = note
+        """The note."""
+
+    @property
+    def values(self) -> list[str | Decimal | None]:
+        """Returns the values of the row.
+
+        :return: The values of the row.
+        """
+        return [self.date, self.currency, self.account, self.description,
+                self.debit, self.credit, self.note]
+
+
+class PageParams(BasePageParams):
+    """The HTML page parameters."""
+
+    def __init__(self, period: Period,
+                 pagination: Pagination[JournalEntryLineItem],
+                 line_items: list[JournalEntryLineItem]):
+        """Constructs the HTML page parameters.
+
+        :param period: The period.
+        :param pagination: The pagination.
+        :param line_items: The line items.
+        """
+        self.period: Period = period
+        """The period."""
+        self.pagination: Pagination[JournalEntryLineItem] = pagination
+        """The pagination."""
+        self.line_items: list[JournalEntryLineItem] = line_items
+        """The line items."""
+        self.period_chooser: PeriodChooser = PeriodChooser(
+            lambda x: journal_url(x))
+        """The period chooser."""
+
+    @property
+    def has_data(self) -> bool:
+        """Returns whether there is any data on the page.
+
+        :return: True if there is any data, or False otherwise.
+        """
+        return len(self.line_items) > 0
+
+    @property
+    def report_chooser(self) -> ReportChooser:
+        """Returns the report chooser.
+
+        :return: The report chooser.
+        """
+        return ReportChooser(ReportType.JOURNAL,
+                             period=self.period)
+
+
+def get_csv_rows(line_items: list[JournalEntryLineItem]) -> list[CSVRow]:
+    """Composes and returns the CSV rows from the line items.
+
+    :param line_items: The line items.
+    :return: The CSV rows.
+    """
+    rows: list[CSVRow] = [CSVRow(gettext("Date"), gettext("Currency"),
+                                 gettext("Account"), gettext("Description"),
+                                 gettext("Debit"), gettext("Credit"),
+                                 gettext("Note"))]
+    rows.extend([CSVRow(x.journal_entry.date, x.currency.code,
+                        str(x.account), x.description,
+                        x.debit, x.credit, x.journal_entry.note)
+                 for x in line_items])
+    return rows
+
+
+class Journal(BaseReport):
+    """The journal."""
+
+    def __init__(self, period: Period):
+        """Constructs a journal.
+
+        :param period: The period.
+        """
+        self.__period: Period = period
+        """The period."""
+        self.__line_items: list[JournalEntryLineItem] \
+            = self.__query_line_items()
+        """The line items."""
+
+    def __query_line_items(self) -> list[JournalEntryLineItem]:
+        """Queries and returns the line items.
+
+        :return: The line items.
+        """
+        conditions: list[sa.BinaryExpression] = []
+        if self.__period.start is not None:
+            conditions.append(JournalEntry.date >= self.__period.start)
+        if self.__period.end is not None:
+            conditions.append(JournalEntry.date <= self.__period.end)
+        return JournalEntryLineItem.query.join(JournalEntry)\
+            .filter(*conditions)\
+            .order_by(JournalEntry.date,
+                      JournalEntry.no,
+                      JournalEntryLineItem.is_debit.desc(),
+                      JournalEntryLineItem.no)\
+            .options(selectinload(JournalEntryLineItem.account),
+                     selectinload(JournalEntryLineItem.currency),
+                     selectinload(JournalEntryLineItem.journal_entry)).all()
+
+    def csv(self) -> Response:
+        """Returns the report as CSV for download.
+
+        :return: The response of the report for download.
+        """
+        filename: str = f"journal-{period_spec(self.__period)}.csv"
+        return csv_download(filename, get_csv_rows(self.__line_items))
+
+    def html(self) -> str:
+        """Composes and returns the report as HTML.
+
+        :return: The report as HTML.
+        """
+        pagination: Pagination[JournalEntryLineItem] \
+            = Pagination[JournalEntryLineItem](self.__line_items,
+                                               is_reversed=True)
+        params: PageParams = PageParams(period=self.__period,
+                                        pagination=pagination,
+                                        line_items=pagination.list)
+        return render_template("accounting/report/journal.html",
+                               report=params)

src/accounting/report/reports/ledger.py

@@ -0,0 +1,413 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/7
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The ledger.
+
+"""
+import datetime as dt
+from decimal import Decimal
+
+import sqlalchemy as sa
+from flask import url_for, render_template, Response
+from sqlalchemy.orm import selectinload
+
+from accounting import db
+from accounting.locale import gettext
+from accounting.models import Currency, Account, JournalEntry, \
+    JournalEntryLineItem
+from accounting.report.period import Period, PeriodChooser
+from accounting.report.utils.base_page_params import BasePageParams
+from accounting.report.utils.base_report import BaseReport
+from accounting.report.utils.csv_export import BaseCSVRow, csv_download, \
+    period_spec
+from accounting.report.utils.option_link import OptionLink
+from accounting.report.utils.report_chooser import ReportChooser
+from accounting.report.utils.report_type import ReportType
+from accounting.report.utils.urls import ledger_url
+from accounting.utils.pagination import Pagination
+
+
+class ReportLineItem:
+    """A line item in the report."""
+
+    def __init__(self, line_item: JournalEntryLineItem | None = None):
+        """Constructs the line item in the report.
+
+        :param line_item: The journal entry line item.
+        """
+        self.is_brought_forward: bool = False
+        """Whether this is the brought-forward line item."""
+        self.is_total: bool = False
+        """Whether this is the total line item."""
+        self.date: dt.date | None = None
+        """The date."""
+        self.description: str | None = None
+        """The description."""
+        self.debit: Decimal | None = None
+        """The debit amount."""
+        self.credit: Decimal | None = None
+        """The credit amount."""
+        self.balance: Decimal | None = None
+        """The balance."""
+        self.note: str | None = None
+        """The note."""
+        self.url: str | None = None
+        """The URL to the journal entry line item."""
+        if line_item is not None:
+            self.date = line_item.journal_entry.date
+            self.description = line_item.description
+            self.debit = line_item.amount if line_item.is_debit else None
+            self.credit = None if line_item.is_debit else line_item.amount
+            self.note = line_item.journal_entry.note
+            self.url = url_for("accounting.journal-entry.detail",
+                               journal_entry=line_item.journal_entry)
+
+
+class LineItemCollector:
+    """The line item collector."""
+
+    def __init__(self, currency: Currency, account: Account, period: Period):
+        """Constructs the line item collector.
+
+        :param currency: The currency.
+        :param account: The account.
+        :param period: The period.
+        """
+        self.__currency: Currency = currency
+        """The currency."""
+        self.__account: Account = account
+        """The account."""
+        self.__period: Period = period
+        """The period"""
+        self.brought_forward: ReportLineItem | None
+        """The brought-forward line item."""
+        self.line_items: list[ReportLineItem]
+        """The line items."""
+        self.total: ReportLineItem | None
+        """The total line item."""
+        self.brought_forward = self.__get_brought_forward()
+        self.line_items = self.__query_line_items()
+        self.total = self.__get_total()
+        self.__populate_balance()
+
+    def __get_brought_forward(self) -> ReportLineItem | None:
+        """Queries, composes and returns the brought-forward line item.
+
+        :return: The brought-forward line item, or None if the report starts
+            from the beginning.
+        """
+        if self.__period.start is None:
+            return None
+        if self.__account.is_nominal:
+            return None
+        balance_func: sa.Function = sa.func.sum(sa.case(
+            (JournalEntryLineItem.is_debit, JournalEntryLineItem.amount),
+            else_=-JournalEntryLineItem.amount))
+        select: sa.Select = sa.Select(balance_func).join(JournalEntry)\
+            .filter(JournalEntryLineItem.currency_code == self.__currency.code,
+                    JournalEntryLineItem.account_id == self.__account.id,
+                    JournalEntry.date < self.__period.start)
+        balance: int | None = db.session.scalar(select)
+        if balance is None:
+            return None
+        line_item: ReportLineItem = ReportLineItem()
+        line_item.is_brought_forward = True
+        line_item.date = self.__period.start
+        line_item.description = gettext("Brought forward")
+        if balance > 0:
+            line_item.debit = balance
+        elif balance < 0:
+            line_item.credit = -balance
+        line_item.balance = balance
+        return line_item
+
+    def __query_line_items(self) -> list[ReportLineItem]:
+        """Queries and returns the line items.
+
+        :return: The line items.
+        """
+        conditions: list[sa.BinaryExpression] \
+            = [JournalEntryLineItem.currency_code == self.__currency.code,
+               JournalEntryLineItem.account_id == self.__account.id]
+        if self.__period.start is not None:
+            conditions.append(JournalEntry.date >= self.__period.start)
+        if self.__period.end is not None:
+            conditions.append(JournalEntry.date <= self.__period.end)
+        return [ReportLineItem(x) for x in JournalEntryLineItem.query
+                .join(JournalEntry)
+                .filter(*conditions)
+                .order_by(JournalEntry.date,
+                          JournalEntry.no,
+                          JournalEntryLineItem.is_debit.desc(),
+                          JournalEntryLineItem.no)
+                .options(selectinload(JournalEntryLineItem.journal_entry))
+                .all()]
+
+    def __get_total(self) -> ReportLineItem | None:
+        """Composes the total line item.
+
+        :return: The total line item, or None if there is no data.
+        """
+        if self.brought_forward is None and len(self.line_items) == 0:
+            return None
+        line_item: ReportLineItem = ReportLineItem()
+        line_item.is_total = True
+        line_item.description = gettext("Total")
+        line_item.debit = sum([x.debit for x in self.line_items
+                               if x.debit is not None])
+        line_item.credit = sum([x.credit for x in self.line_items
+                                if x.credit is not None])
+        line_item.balance = line_item.debit - line_item.credit
+        if self.brought_forward is not None:
+            line_item.balance \
+                = self.brought_forward.balance + line_item.balance
+        return line_item
+
+    def __populate_balance(self) -> None:
+        """Populates the balance of the line items.
+
+        :return: None.
+        """
+        if self.__account.is_nominal:
+            return None
+        balance: Decimal = 0 if self.brought_forward is None \
+            else self.brought_forward.balance
+        for line_item in self.line_items:
+            if line_item.debit is not None:
+                balance = balance + line_item.debit
+            if line_item.credit is not None:
+                balance = balance - line_item.credit
+            line_item.balance = balance
+
+
+class CSVRow(BaseCSVRow):
+    """A row in the CSV."""
+
+    def __init__(self, date: dt.date | str | None,
+                 description: str | None,
+                 debit: str | Decimal | None,
+                 credit: str | Decimal | None,
+                 balance: str | Decimal | None,
+                 note: str | None):
+        """Constructs a row in the CSV.
+
+        :param date: The journal entry date.
+        :param description: The description.
+        :param debit: The debit amount.
+        :param credit: The credit amount.
+        :param balance: The balance.
+        :param note: The note.
+        """
+        self.date: dt.date | str | None = date
+        """The date."""
+        self.description: str | None = description
+        """The description."""
+        self.debit: str | Decimal | None = debit
+        """The debit amount."""
+        self.credit: str | Decimal | None = credit
+        """The credit amount."""
+        self.balance: str | Decimal | None = balance
+        """The balance."""
+        self.note: str | None = note
+        """The note."""
+
+    @property
+    def values(self) -> list[str | Decimal | None]:
+        """Returns the values of the row.
+
+        :return: The values of the row.
+        """
+        return [self.date, self.description,
+                self.debit, self.credit, self.balance, self.note]
+
+
+class PageParams(BasePageParams):
+    """The HTML page parameters."""
+
+    def __init__(self, currency: Currency,
+                 account: Account,
+                 period: Period,
+                 has_data: bool,
+                 pagination: Pagination[ReportLineItem],
+                 brought_forward: ReportLineItem | None,
+                 line_items: list[ReportLineItem],
+                 total: ReportLineItem | None):
+        """Constructs the HTML page parameters.
+
+        :param currency: The currency.
+        :param account: The account.
+        :param period: The period.
+        :param has_data: True if there is any data, or False otherwise.
+        :param brought_forward: The brought-forward line item.
+        :param line_items: The line items.
+        :param total: The total line item.
+        """
+        self.currency: Currency = currency
+        """The currency."""
+        self.account: Account = account
+        """The account."""
+        self.period: Period = period
+        """The period."""
+        self.__has_data: bool = has_data
+        """True if there is any data, or False otherwise."""
+        self.pagination: Pagination[ReportLineItem] = pagination
+        """The pagination."""
+        self.brought_forward: ReportLineItem | None = brought_forward
+        """The brought-forward line item."""
+        self.line_items: list[ReportLineItem] = line_items
+        """The line items."""
+        self.total: ReportLineItem | None = total
+        """The total line item."""
+        self.period_chooser: PeriodChooser = PeriodChooser(
+            lambda x: ledger_url(currency, account, x))
+        """The period chooser."""
+
+    @property
+    def has_data(self) -> bool:
+        """Returns whether there is any data on the page.
+
+        :return: True if there is any data, or False otherwise.
+        """
+        return self.__has_data
+
+    @property
+    def report_chooser(self) -> ReportChooser:
+        """Returns the report chooser.
+
+        :return: The report chooser.
+        """
+        return ReportChooser(ReportType.LEDGER,
+                             currency=self.currency,
+                             account=self.account,
+                             period=self.period)
+
+    @property
+    def currency_options(self) -> list[OptionLink]:
+        """Returns the currency options.
+
+        :return: The currency options.
+        """
+        return self._get_currency_options(
+            lambda x: ledger_url(x, self.account, self.period), self.currency)
+
+    @property
+    def account_options(self) -> list[OptionLink]:
+        """Returns the account options.
+
+        :return: The account options.
+        """
+        in_use: sa.Select = sa.Select(JournalEntryLineItem.account_id)\
+            .filter(JournalEntryLineItem.currency_code == self.currency.code)\
+            .group_by(JournalEntryLineItem.account_id)
+        return [OptionLink(str(x), ledger_url(self.currency, x, self.period),
+                           x.id == self.account.id)
+                for x in Account.query.filter(Account.id.in_(in_use))
+                .order_by(Account.base_code, Account.no).all()]
+
+
+class Ledger(BaseReport):
+    """The ledger."""
+
+    def __init__(self, currency: Currency, account: Account, period: Period):
+        """Constructs a ledger.
+
+        :param currency: The currency.
+        :param account: The account.
+        :param period: The period.
+        """
+        self.__currency: Currency = currency
+        """The currency."""
+        self.__account: Account = account
+        """The account."""
+        self.__period: Period = period
+        """The period."""
+        collector: LineItemCollector = LineItemCollector(
+            self.__currency, self.__account, self.__period)
+        self.__brought_forward: ReportLineItem | None \
+            = collector.brought_forward
+        """The brought-forward line item."""
+        self.__line_items: list[ReportLineItem] = collector.line_items
+        """The line items."""
+        self.__total: ReportLineItem | None = collector.total
+        """The total line item."""
+
+    def csv(self) -> Response:
+        """Returns the report as CSV for download.
+
+        :return: The response of the report for download.
+        """
+        filename: str = "ledger-{currency}-{account}-{period}.csv"\
+            .format(currency=self.__currency.code, account=self.__account.code,
+                    period=period_spec(self.__period))
+        return csv_download(filename, self.__get_csv_rows())
+
+    def __get_csv_rows(self) -> list[CSVRow]:
+        """Composes and returns the CSV rows.
+
+        :return: The CSV rows.
+        """
+        rows: list[CSVRow] = [CSVRow(gettext("Date"), gettext("Description"),
+                                     gettext("Debit"), gettext("Credit"),
+                                     gettext("Balance"), gettext("Note"))]
+        if self.__brought_forward is not None:
+            rows.append(CSVRow(self.__brought_forward.date,
+                               self.__brought_forward.description,
+                               self.__brought_forward.debit,
+                               self.__brought_forward.credit,
+                               self.__brought_forward.balance,
+                               None))
+        rows.extend([CSVRow(x.date, x.description,
+                            x.debit, x.credit, x.balance, x.note)
+                     for x in self.__line_items])
+        if self.__total is not None:
+            rows.append(CSVRow(gettext("Total"), None,
+                               self.__total.debit, self.__total.credit,
+                               self.__total.balance, None))
+        return rows
+
+    def html(self) -> str:
+        """Composes and returns the report as HTML.
+
+        :return: The report as HTML.
+        """
+        all_line_items: list[ReportLineItem] = []
+        if self.__brought_forward is not None:
+            all_line_items.append(self.__brought_forward)
+        all_line_items.extend(self.__line_items)
+        if self.__total is not None:
+            all_line_items.append(self.__total)
+        pagination: Pagination[ReportLineItem] \
+            = Pagination[ReportLineItem](all_line_items, is_reversed=True)
+        page_line_items: list[ReportLineItem] = pagination.list
+        has_data: bool = len(page_line_items) > 0
+        brought_forward: ReportLineItem | None = None
+        if len(page_line_items) > 0 and page_line_items[0].is_brought_forward:
+            brought_forward = page_line_items[0]
+            page_line_items = page_line_items[1:]
+        total: ReportLineItem | None = None
+        if len(page_line_items) > 0 and page_line_items[-1].is_total:
+            total = page_line_items[-1]
+            page_line_items = page_line_items[:-1]
+        params: PageParams = PageParams(currency=self.__currency,
+                                        account=self.__account,
+                                        period=self.__period,
+                                        has_data=has_data,
+                                        pagination=pagination,
+                                        brought_forward=brought_forward,
+                                        line_items=page_line_items,
+                                        total=total)
+        return render_template("accounting/report/ledger.html",
+                               report=params)

src/accounting/report/reports/search.py

@@ -0,0 +1,218 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/8
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The search.
+
+"""
+import datetime as dt
+from decimal import Decimal
+
+import sqlalchemy as sa
+from flask import Response, render_template, request
+from sqlalchemy.orm import selectinload
+
+from accounting.locale import gettext
+from accounting.models import Currency, CurrencyL10n, Account, AccountL10n, \
+    JournalEntry, JournalEntryLineItem
+from accounting.report.utils.base_page_params import BasePageParams
+from accounting.report.utils.base_report import BaseReport
+from accounting.report.utils.csv_export import csv_download
+from accounting.report.utils.report_chooser import ReportChooser
+from accounting.report.utils.report_type import ReportType
+from accounting.utils.pagination import Pagination
+from accounting.utils.query import parse_query_keywords
+from .journal import get_csv_rows
+
+
+class LineItemCollector:
+    """The line item collector."""
+
+    def __init__(self):
+        """Constructs the line item collector."""
+        self.line_items: list[JournalEntryLineItem] = self.__query_line_items()
+        """The line items."""
+
+    def __query_line_items(self) -> list[JournalEntryLineItem]:
+        """Queries and returns the line items.
+
+        :return: The line items.
+        """
+        keywords: list[str] = parse_query_keywords(request.args.get("q"))
+        if len(keywords) == 0:
+            return []
+        conditions: list[sa.BinaryExpression] = []
+        for k in keywords:
+            sub_conditions: list[sa.BinaryExpression] \
+                = [JournalEntryLineItem.description.icontains(k),
+                   JournalEntryLineItem.account_id.in_(
+                       self.__get_account_condition(k)),
+                   JournalEntryLineItem.currency_code.in_(
+                       self.__get_currency_condition(k)),
+                   JournalEntryLineItem.journal_entry_id.in_(
+                       self.__get_journal_entry_condition(k))]
+            try:
+                sub_conditions.append(
+                    JournalEntryLineItem.amount == Decimal(k))
+            except ArithmeticError:
+                pass
+            conditions.append(sa.or_(*sub_conditions))
+        return JournalEntryLineItem.query.join(JournalEntry)\
+            .filter(*conditions)\
+            .order_by(JournalEntry.date,
+                      JournalEntry.no,
+                      JournalEntryLineItem.is_debit,
+                      JournalEntryLineItem.no)\
+            .options(selectinload(JournalEntryLineItem.account),
+                     selectinload(JournalEntryLineItem.currency),
+                     selectinload(JournalEntryLineItem.journal_entry)).all()
+
+    @staticmethod
+    def __get_account_condition(k: str) -> sa.Select:
+        """Composes and returns the condition to filter the account.
+
+        :param k: The keyword.
+        :return: The condition to filter the account.
+        """
+        code: sa.BinaryExpression = Account.base_code + "-" \
+            + sa.func.substr("000" + sa.cast(Account.no, sa.String),
+                             sa.func.char_length(sa.cast(Account.no,
+                                                         sa.String)) + 1)
+        select_l10n: sa.Select = sa.select(AccountL10n.account_id)\
+            .filter(AccountL10n.title.icontains(k))
+        conditions: list[sa.BinaryExpression] \
+            = [Account.base_code.contains(k),
+               Account.title_l10n.icontains(k),
+               code.contains(k),
+               Account.id.in_(select_l10n)]
+        if k in gettext("Needs Offset"):
+            conditions.append(Account.is_need_offset)
+        return sa.select(Account.id).filter(sa.or_(*conditions))
+
+    @staticmethod
+    def __get_currency_condition(k: str) -> sa.Select:
+        """Composes and returns the condition to filter the currency.
+
+        :param k: The keyword.
+        :return: The condition to filter the currency.
+        """
+        select_l10n: sa.Select = sa.select(CurrencyL10n.currency_code)\
+            .filter(CurrencyL10n.name.icontains(k))
+        return sa.select(Currency.code).filter(
+            sa.or_(Currency.code.icontains(k),
+                   Currency.name_l10n.icontains(k),
+                   Currency.code.in_(select_l10n)))
+
+    @staticmethod
+    def __get_journal_entry_condition(k: str) -> sa.Select:
+        """Composes and returns the condition to filter the journal entry.
+
+        :param k: The keyword.
+        :return: The condition to filter the journal entry.
+        """
+        conditions: list[sa.BinaryExpression] \
+            = [JournalEntry.note.icontains(k)]
+        date: dt.datetime
+        try:
+            date = dt.datetime.strptime(k, "%Y")
+            conditions.append(
+                sa.extract("year", JournalEntry.date) == date.year)
+        except ValueError:
+            pass
+        try:
+            date = dt.datetime.strptime(k, "%Y/%m")
+            conditions.append(sa.and_(
+                sa.extract("year", JournalEntry.date) == date.year,
+                sa.extract("month", JournalEntry.date) == date.month))
+        except ValueError:
+            pass
+        try:
+            date = dt.datetime.strptime(f"2000/{k}", "%Y/%m/%d")
+            conditions.append(sa.and_(
+                sa.extract("month", JournalEntry.date) == date.month,
+                sa.extract("day", JournalEntry.date) == date.day))
+        except ValueError:
+            pass
+        try:
+            date = dt.datetime.strptime(k, "%Y/%m/%d")
+            conditions.append(sa.and_(
+                sa.extract("year", JournalEntry.date) == date.year,
+                sa.extract("month", JournalEntry.date) == date.month,
+                sa.extract("day", JournalEntry.date) == date.day))
+        except ValueError:
+            pass
+        return sa.select(JournalEntry.id).filter(sa.or_(*conditions))
+
+
+class PageParams(BasePageParams):
+    """The HTML page parameters."""
+
+    def __init__(self, pagination: Pagination[JournalEntryLineItem],
+                 line_items: list[JournalEntryLineItem]):
+        """Constructs the HTML page parameters.
+
+        :param line_items: The search result line items.
+        """
+        self.pagination: Pagination[JournalEntryLineItem] = pagination
+        """The pagination."""
+        self.line_items: list[JournalEntryLineItem] = line_items
+        """The line items."""
+
+    @property
+    def has_data(self) -> bool:
+        """Returns whether there is any data on the page.
+
+        :return: True if there is any data, or False otherwise.
+        """
+        return len(self.line_items) > 0
+
+    @property
+    def report_chooser(self) -> ReportChooser:
+        """Returns the report chooser.
+
+        :return: The report chooser.
+        """
+        return ReportChooser(ReportType.SEARCH)
+
+
+class Search(BaseReport):
+    """The search."""
+
+    def __init__(self):
+        """Constructs a search."""
+        self.__line_items: list[JournalEntryLineItem] \
+            = LineItemCollector().line_items
+        """The line items."""
+
+    def csv(self) -> Response:
+        """Returns the report as CSV for download.
+
+        :return: The response of the report for download.
+        """
+        filename: str = "search-{q}.csv".format(q=request.args["q"])
+        return csv_download(filename, get_csv_rows(self.__line_items))
+
+    def html(self) -> str:
+        """Composes and returns the report as HTML.
+
+        :return: The report as HTML.
+        """
+        pagination: Pagination[JournalEntryLineItem] \
+            = Pagination[JournalEntryLineItem](self.__line_items,
+                                               is_reversed=True)
+        params: PageParams = PageParams(pagination=pagination,
+                                        line_items=pagination.list)
+        return render_template("accounting/report/search.html",
+                               report=params)

src/accounting/report/reports/trial_balance.py

@@ -0,0 +1,243 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/7
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The trial balance.
+
+"""
+from decimal import Decimal
+
+import sqlalchemy as sa
+from flask import Response, render_template
+
+from accounting import db
+from accounting.locale import gettext
+from accounting.models import Currency, Account, JournalEntry, \
+    JournalEntryLineItem
+from accounting.report.period import Period, PeriodChooser
+from accounting.report.utils.base_page_params import BasePageParams
+from accounting.report.utils.base_report import BaseReport
+from accounting.report.utils.csv_export import BaseCSVRow, csv_download, \
+    period_spec
+from accounting.report.utils.option_link import OptionLink
+from accounting.report.utils.report_chooser import ReportChooser
+from accounting.report.utils.report_type import ReportType
+from accounting.report.utils.urls import ledger_url, trial_balance_url
+
+
+class ReportAccount:
+    """An account in the report."""
+
+    def __init__(self, account: Account, amount: Decimal, url: str):
+        """Constructs an account in the report.
+
+        :param account: The account.
+        :param amount: The amount.
+        :param url: The URL to the ledger of the account.
+        """
+        self.account: Account = account
+        """The account."""
+        self.debit: Decimal | None = amount if amount > 0 else None
+        """The debit amount."""
+        self.credit: Decimal | None = -amount if amount < 0 else None
+        """The credit amount."""
+        self.url: str = url
+        """The URL to the ledger of the account."""
+
+
+class Total:
+    """The totals."""
+
+    def __init__(self, debit: Decimal, credit: Decimal):
+        """Constructs the total in the trial balance.
+
+        :param debit: The debit amount.
+        :param credit: The credit amount.
+        """
+        self.debit: Decimal | None = debit
+        """The debit amount."""
+        self.credit: Decimal | None = credit
+        """The credit amount."""
+
+
+class CSVRow(BaseCSVRow):
+    """A row in the CSV."""
+
+    def __init__(self, text: str | None,
+                 debit: str | Decimal | None,
+                 credit: str | Decimal | None):
+        """Constructs a row in the CSV.
+
+        :param text: The text.
+        :param debit: The debit amount.
+        :param credit: The credit amount.
+        """
+        self.text: str | None = text
+        """The text."""
+        self.debit: str | Decimal | None = debit
+        """The debit amount."""
+        self.credit: str | Decimal | None = credit
+        """The credit amount."""
+
+    @property
+    def values(self) -> list[str | Decimal | None]:
+        """Returns the values of the row.
+
+        :return: The values of the row.
+        """
+        return [self.text, self.debit, self.credit]
+
+
+class PageParams(BasePageParams):
+    """The HTML page parameters."""
+
+    def __init__(self, currency: Currency,
+                 period: Period,
+                 accounts: list[ReportAccount],
+                 total: Total):
+        """Constructs the HTML page parameters.
+
+        :param currency: The currency.
+        :param period: The period.
+        :param accounts: The accounts in the trial balance.
+        :param total: The total of the trial balance.
+        """
+        self.currency: Currency = currency
+        """The currency."""
+        self.period: Period = period
+        """The period."""
+        self.accounts: list[ReportAccount] = accounts
+        """The accounts in the trial balance."""
+        self.total: Total = total
+        """The total of the trial balance."""
+        self.period_chooser: PeriodChooser = PeriodChooser(
+            lambda x: trial_balance_url(currency, x))
+        """The period chooser."""
+
+    @property
+    def has_data(self) -> bool:
+        """Returns whether there is any data on the page.
+
+        :return: True if there is any data, or False otherwise.
+        """
+        return len(self.accounts) > 0
+
+    @property
+    def report_chooser(self) -> ReportChooser:
+        """Returns the report chooser.
+
+        :return: The report chooser.
+        """
+        return ReportChooser(ReportType.TRIAL_BALANCE,
+                             currency=self.currency,
+                             period=self.period)
+
+    @property
+    def currency_options(self) -> list[OptionLink]:
+        """Returns the currency options.
+
+        :return: The currency options.
+        """
+        return self._get_currency_options(
+            lambda x: trial_balance_url(x, self.period), self.currency)
+
+
+class TrialBalance(BaseReport):
+    """The trial balance."""
+
+    def __init__(self, currency: Currency, period: Period):
+        """Constructs a trial balance.
+
+        :param currency: The currency.
+        :param period: The period.
+        """
+        self.__currency: Currency = currency
+        """The currency."""
+        self.__period: Period = period
+        """The period."""
+        self.__accounts: list[ReportAccount]
+        """The accounts in the trial balance."""
+        self.__total: Total
+        """The total of the trial balance."""
+        self.__set_data()
+
+    def __set_data(self) -> None:
+        """Queries and sets data sections in the trial balance.
+
+        :return: None.
+        """
+        conditions: list[sa.BinaryExpression] \
+            = [JournalEntryLineItem.currency_code == self.__currency.code]
+        if self.__period.start is not None:
+            conditions.append(JournalEntry.date >= self.__period.start)
+        if self.__period.end is not None:
+            conditions.append(JournalEntry.date <= self.__period.end)
+        balance_func: sa.Function = sa.func.sum(sa.case(
+            (JournalEntryLineItem.is_debit, JournalEntryLineItem.amount),
+            else_=-JournalEntryLineItem.amount)).label("balance")
+        select_balances: sa.Select = sa.select(Account.id, balance_func)\
+            .join(JournalEntry).join(Account)\
+            .filter(*conditions)\
+            .group_by(Account.id)\
+            .having(balance_func != 0)\
+            .order_by(Account.base_code, Account.no)
+        balances: list[sa.Row] = db.session.execute(select_balances).all()
+        accounts: dict[int, Account] \
+            = {x.id: x for x in Account.query
+               .filter(Account.id.in_([x.id for x in balances])).all()}
+        self.__accounts = [ReportAccount(account=accounts[x.id],
+                                         amount=x.balance,
+                                         url=ledger_url(self.__currency,
+                                                        accounts[x.id],
+                                                        self.__period))
+                           for x in balances]
+        self.__total = Total(
+            sum([x.debit for x in self.__accounts if x.debit is not None]),
+            sum([x.credit for x in self.__accounts if x.credit is not None]))
+
+    def csv(self) -> Response:
+        """Returns the report as CSV for download.
+
+        :return: The response of the report for download.
+        """
+        filename: str = "trial-balance-{currency}-{period}.csv"\
+            .format(currency=self.__currency.code,
+                    period=period_spec(self.__period))
+        return csv_download(filename, self.__get_csv_rows())
+
+    def __get_csv_rows(self) -> list[CSVRow]:
+        """Composes and returns the CSV rows.
+
+        :return: The CSV rows.
+        """
+        rows: list[CSVRow] = [CSVRow(gettext("Account"), gettext("Debit"),
+                                     gettext("Credit"))]
+        rows.extend([CSVRow(str(x.account), x.debit, x.credit)
+                     for x in self.__accounts])
+        rows.append(CSVRow(gettext("Total"), self.__total.debit,
+                           self.__total.credit))
+        return rows
+
+    def html(self) -> str:
+        """Composes and returns the report as HTML.
+
+        :return: The report as HTML.
+        """
+        params: PageParams = PageParams(currency=self.__currency,
+                                        period=self.__period,
+                                        accounts=self.__accounts,
+                                        total=self.__total)
+        return render_template("accounting/report/trial-balance.html",
+                               report=params)

src/accounting/report/reports/unapplied.py

@@ -0,0 +1,216 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/4/7
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The unapplied original line items.
+
+"""
+import datetime as dt
+from decimal import Decimal
+
+from flask import render_template, Response
+from sqlalchemy.orm import selectinload
+
+from accounting.locale import gettext
+from accounting.models import Currency, Account, JournalEntry, \
+    JournalEntryLineItem
+from accounting.report.utils.base_page_params import BasePageParams
+from accounting.report.utils.base_report import BaseReport
+from accounting.report.utils.csv_export import BaseCSVRow, csv_download
+from accounting.report.utils.option_link import OptionLink
+from accounting.report.utils.report_chooser import ReportChooser
+from accounting.report.utils.report_type import ReportType
+from accounting.report.utils.unapplied import get_accounts_with_unapplied, \
+    get_net_balances
+from accounting.report.utils.urls import unapplied_url
+from accounting.utils.pagination import Pagination
+
+
+class CSVRow(BaseCSVRow):
+    """A row in the CSV."""
+
+    def __init__(self, journal_entry_date: str | dt.date, currency: str,
+                 description: str | None, amount: str | Decimal,
+                 net_balance: str | Decimal):
+        """Constructs a row in the CSV.
+
+        :param journal_entry_date: The journal entry date.
+        :param currency: The currency.
+        :param description: The description.
+        :param amount: The amount.
+        :param net_balance: The net balance.
+        """
+        self.date: str | dt.date = journal_entry_date
+        """The date."""
+        self.currency: str = currency
+        """The currency."""
+        self.description: str | None = description
+        """The description."""
+        self.amount: str | Decimal = amount
+        """The amount."""
+        self.net_balance: str | Decimal = net_balance
+        """The net balance."""
+
+    @property
+    def values(self) -> list[str | dt.date | Decimal | None]:
+        """Returns the values of the row.
+
+        :return: The values of the row.
+        """
+        return [self.date, self.currency, self.description, self.amount,
+                self.net_balance]
+
+
+class PageParams(BasePageParams):
+    """The HTML page parameters."""
+
+    def __init__(self, currency: Currency,
+                 account: Account,
+                 pagination: Pagination[JournalEntryLineItem],
+                 line_items: list[JournalEntryLineItem]):
+        """Constructs the HTML page parameters.
+
+        :param currency: The currency.
+        :param account: The account.
+        :param pagination: The pagination.
+        :param line_items: The line items.
+        """
+        self.currency: Currency = currency
+        """The currency."""
+        self.account: Account = account
+        """The account."""
+        self.pagination: Pagination[JournalEntryLineItem] = pagination
+        """The pagination."""
+        self.line_items: list[JournalEntryLineItem] = line_items
+        """The line items."""
+
+    @property
+    def has_data(self) -> bool:
+        """Returns whether there is any data on the page.
+
+        :return: True if there is any data, or False otherwise.
+        """
+        return len(self.line_items) > 0
+
+    @property
+    def report_chooser(self) -> ReportChooser:
+        """Returns the report chooser.
+
+        :return: The report chooser.
+        """
+        return ReportChooser(ReportType.UNAPPLIED, currency=self.currency,
+                             account=self.account)
+
+    @property
+    def currency_options(self) -> list[OptionLink]:
+        """Returns the currency options.
+
+        :return: The currency options.
+        """
+        return self._get_currency_options(
+            lambda x: unapplied_url(x, self.account), self.currency)
+
+    @property
+    def account_options(self) -> list[OptionLink]:
+        """Returns the account options.
+
+        :return: The account options.
+        """
+        options: list[OptionLink] \
+            = [OptionLink(gettext("Accounts"),
+                          unapplied_url(self.currency, None),
+                          False)]
+        options.extend(
+            [OptionLink(str(x), unapplied_url(self.currency, x),
+                        x.id == self.account.id)
+             for x in get_accounts_with_unapplied(self.currency)])
+        return options
+
+
+def get_csv_rows(line_items: list[JournalEntryLineItem]) -> list[CSVRow]:
+    """Composes and returns the CSV rows from the line items.
+
+    :param line_items: The line items.
+    :return: The CSV rows.
+    """
+    rows: list[CSVRow] = [CSVRow(gettext("Date"), gettext("Currency"),
+                                 gettext("Description"), gettext("Amount"),
+                                 gettext("Net Balance"))]
+    rows.extend([CSVRow(x.journal_entry.date, x.currency.code,
+                        x.description, x.amount, x.net_balance)
+                 for x in line_items])
+    return rows
+
+
+class UnappliedOriginalLineItems(BaseReport):
+    """The unapplied original line items."""
+
+    def __init__(self, currency: Currency, account: Account):
+        """Constructs the unapplied original line items.
+
+        :param currency: The currency.
+        :param account: The account.
+        """
+        self.__currency: Currency = currency
+        """The currency."""
+        self.__account: Account = account
+        """The account."""
+        self.__line_items: list[JournalEntryLineItem] \
+            = self.__query_line_items()
+        """The line items."""
+
+    def __query_line_items(self) -> list[JournalEntryLineItem]:
+        """Queries and returns the line items.
+
+        :return: The line items.
+        """
+        net_balances: dict[int, Decimal | None] \
+            = get_net_balances(self.__currency, self.__account)
+        line_items: list[JournalEntryLineItem] = JournalEntryLineItem.query \
+            .join(Account).join(JournalEntry) \
+            .filter(JournalEntryLineItem.id.in_(net_balances)) \
+            .order_by(JournalEntry.date, JournalEntry.no,
+                      JournalEntryLineItem.is_debit, JournalEntryLineItem.no) \
+            .options(selectinload(JournalEntryLineItem.currency),
+                     selectinload(JournalEntryLineItem.journal_entry)).all()
+        for line_item in line_items:
+            line_item.net_balance = line_item.amount \
+                if net_balances[line_item.id] is None \
+                else net_balances[line_item.id]
+        return line_items
+
+    def csv(self) -> Response:
+        """Returns the report as CSV for download.
+
+        :return: The response of the report for download.
+        """
+        filename: str = "unapplied-{currency}-{account}.csv"\
+            .format(currency=self.__currency.code, account=self.__account.code)
+        return csv_download(filename, get_csv_rows(self.__line_items))
+
+    def html(self) -> str:
+        """Composes and returns the report as HTML.
+
+        :return: The report as HTML.
+        """
+        pagination: Pagination[JournalEntryLineItem] \
+            = Pagination[JournalEntryLineItem](self.__line_items,
+                                               is_reversed=True)
+        params: PageParams = PageParams(currency=self.__currency,
+                                        account=self.__account,
+                                        pagination=pagination,
+                                        line_items=pagination.list)
+        return render_template("accounting/report/unapplied.html",
+                               report=params)

src/accounting/report/reports/unapplied_accounts.py

@@ -0,0 +1,155 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/4/7
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The accounts with unapplied original line items.
+
+"""
+import datetime as dt
+from decimal import Decimal
+
+from flask import render_template, Response
+
+from accounting.locale import gettext
+from accounting.models import Currency, Account
+from accounting.report.utils.base_page_params import BasePageParams
+from accounting.report.utils.base_report import BaseReport
+from accounting.report.utils.csv_export import BaseCSVRow, csv_download
+from accounting.report.utils.option_link import OptionLink
+from accounting.report.utils.report_chooser import ReportChooser
+from accounting.report.utils.report_type import ReportType
+from accounting.report.utils.unapplied import get_accounts_with_unapplied
+from accounting.report.utils.urls import unapplied_url
+
+
+class CSVRow(BaseCSVRow):
+    """A row in the CSV."""
+
+    def __init__(self, account: str, count: int | str):
+        """Constructs a row in the CSV.
+
+        :param account: The account.
+        :param count: The number of unapplied original line items.
+        """
+        self.account: str = account
+        """The currency."""
+        self.count: int | str = count
+        """The number of unapplied original line items."""
+
+    @property
+    def values(self) -> list[str | dt.date | Decimal | None]:
+        """Returns the values of the row.
+
+        :return: The values of the row.
+        """
+        return [self.account, self.count]
+
+
+class PageParams(BasePageParams):
+    """The HTML page parameters."""
+
+    def __init__(self, currency: Currency, accounts: list[Account]):
+        """Constructs the HTML page parameters.
+
+        :param currency: The currency.
+        :param accounts: The accounts.
+        """
+        self.currency: Currency = currency
+        """The currency."""
+        self.accounts: list[Account] = accounts
+        """The accounts."""
+
+    @property
+    def has_data(self) -> bool:
+        """Returns whether there is any data on the page.
+
+        :return: True if there is any data, or False otherwise.
+        """
+        return len(self.accounts) > 0
+
+    @property
+    def report_chooser(self) -> ReportChooser:
+        """Returns the report chooser.
+
+        :return: The report chooser.
+        """
+        return ReportChooser(ReportType.UNAPPLIED, currency=self.currency,
+                             account=None)
+
+    @property
+    def currency_options(self) -> list[OptionLink]:
+        """Returns the currency options.
+
+        :return: The currency options.
+        """
+        return self._get_currency_options(lambda x: unapplied_url(x, None),
+                                          self.currency)
+
+    @property
+    def account_options(self) -> list[OptionLink]:
+        """Returns the account options.
+
+        :return: The account options.
+        """
+        options: list[OptionLink] \
+            = [OptionLink(gettext("Accounts"),
+                          unapplied_url(self.currency, None),
+                          True)]
+        options.extend(
+            [OptionLink(str(x), unapplied_url(self.currency, x), False)
+             for x in self.accounts])
+        return options
+
+
+def get_csv_rows(accounts: list[Account]) -> list[CSVRow]:
+    """Composes and returns the CSV rows from the line items.
+
+    :param accounts: The accounts.
+    :return: The CSV rows.
+    """
+    rows: list[CSVRow] = [CSVRow(gettext("Account"), gettext("Count"))]
+    rows.extend([CSVRow(str(x), x.count) for x in accounts])
+    return rows
+
+
+class AccountsWithUnappliedOriginalLineItems(BaseReport):
+    """The accounts with unapplied original line items."""
+
+    def __init__(self, currency: Currency):
+        """Constructs the outstanding balances.
+
+        :param currency: The currency.
+        """
+        self.__currency: Currency = currency
+        """The currency."""
+        self.__accounts: list[Account] = get_accounts_with_unapplied(currency)
+        """The accounts."""
+
+    def csv(self) -> Response:
+        """Returns the report as CSV for download.
+
+        :return: The response of the report for download.
+        """
+        filename: str = "unapplied-accounts.csv"
+        return csv_download(filename, get_csv_rows(self.__accounts))
+
+    def html(self) -> str:
+        """Composes and returns the report as HTML.
+
+        :return: The report as HTML.
+        """
+        return render_template("accounting/report/unapplied-accounts.html",
+                               report=PageParams(currency=self.__currency,
+                                                 accounts=self.__accounts))

src/accounting/report/reports/unmatched.py

@@ -0,0 +1,214 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/4/17
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The unmatched offsets.
+
+"""
+import datetime as dt
+from decimal import Decimal
+
+from flask import render_template, Response
+from flask_babel import LazyString
+
+from accounting.locale import gettext
+from accounting.models import Currency, Account, JournalEntryLineItem
+from accounting.report.utils.base_page_params import BasePageParams
+from accounting.report.utils.base_report import BaseReport
+from accounting.report.utils.csv_export import BaseCSVRow, csv_download
+from accounting.report.utils.offset_matcher import OffsetMatcher, OffsetPair
+from accounting.report.utils.option_link import OptionLink
+from accounting.report.utils.report_chooser import ReportChooser
+from accounting.report.utils.report_type import ReportType
+from accounting.report.utils.unmatched import get_accounts_with_unmatched
+from accounting.report.utils.urls import unmatched_url
+from accounting.utils.pagination import Pagination
+
+
+class CSVRow(BaseCSVRow):
+    """A row in the CSV."""
+
+    def __init__(self, journal_entry_date: str | dt.date, currency: str,
+                 description: str | None, debit: str | Decimal,
+                 credit: str | Decimal, balance: str | Decimal):
+        """Constructs a row in the CSV.
+
+        :param journal_entry_date: The journal entry date.
+        :param currency: The currency.
+        :param description: The description.
+        :param debit: The debit amount.
+        :param credit: The credit amount.
+        :param balance: The balance.
+        """
+        self.date: str | dt.date = journal_entry_date
+        """The date."""
+        self.currency: str = currency
+        """The currency."""
+        self.description: str | None = description
+        """The description."""
+        self.debit: str | Decimal | None = debit
+        """The debit amount."""
+        self.credit: str | Decimal | None = credit
+        """The credit amount."""
+        self.balance: str | Decimal = balance
+        """The balance."""
+
+    @property
+    def values(self) -> list[str | dt.date | Decimal | None]:
+        """Returns the values of the row.
+
+        :return: The values of the row.
+        """
+        return [self.date, self.currency, self.description, self.debit,
+                self.credit, self.balance]
+
+
+class PageParams(BasePageParams):
+    """The HTML page parameters."""
+
+    def __init__(self, currency: Currency,
+                 account: Account,
+                 match_status: str | LazyString,
+                 matched_pairs: list[OffsetPair],
+                 pagination: Pagination[JournalEntryLineItem],
+                 line_items: list[JournalEntryLineItem]):
+        """Constructs the HTML page parameters.
+
+        :param currency: The currency.
+        :param account: The account.
+        :param match_status: The match status message.
+        :param matched_pairs: A list of matched pairs.
+        :param pagination: The pagination.
+        :param line_items: The line items.
+        """
+        self.currency: Currency = currency
+        """The currency."""
+        self.account: Account = account
+        """The account."""
+        self.match_status: str | LazyString = match_status
+        """The match status message."""
+        self.matched_pairs: list[OffsetPair] = matched_pairs
+        """A list of matched pairs."""
+        self.pagination: Pagination[JournalEntryLineItem] = pagination
+        """The pagination."""
+        self.line_items: list[JournalEntryLineItem] = line_items
+        """The line items."""
+
+    @property
+    def has_data(self) -> bool:
+        """Returns whether there is any data on the page.
+
+        :return: True if there is any data, or False otherwise.
+        """
+        return len(self.line_items) > 0
+
+    @property
+    def report_chooser(self) -> ReportChooser:
+        """Returns the report chooser.
+
+        :return: The report chooser.
+        """
+        return ReportChooser(ReportType.UNMATCHED, currency=self.currency,
+                             account=self.account)
+
+    @property
+    def currency_options(self) -> list[OptionLink]:
+        """Returns the currency options.
+
+        :return: The currency options.
+        """
+        return self._get_currency_options(
+            lambda x: unmatched_url(x, self.account), self.currency)
+
+    @property
+    def account_options(self) -> list[OptionLink]:
+        """Returns the account options.
+
+        :return: The account options.
+        """
+        options: list[OptionLink] \
+            = [OptionLink(gettext("Accounts"),
+                          unmatched_url(self.currency, None),
+                          False)]
+        options.extend(
+            [OptionLink(str(x), unmatched_url(self.currency, x),
+                        x.id == self.account.id)
+             for x in get_accounts_with_unmatched(self.currency)])
+        return options
+
+
+def get_csv_rows(line_items: list[JournalEntryLineItem]) -> list[CSVRow]:
+    """Composes and returns the CSV rows from the line items.
+
+    :param line_items: The line items.
+    :return: The CSV rows.
+    """
+    rows: list[CSVRow] = [CSVRow(gettext("Date"), gettext("Currency"),
+                                 gettext("Description"), gettext("Debit"),
+                                 gettext("Credit"), gettext("Balance"))]
+    rows.extend([CSVRow(x.journal_entry.date, x.currency.code,
+                        x.description, x.debit, x.credit, x.balance)
+                 for x in line_items])
+    return rows
+
+
+class UnmatchedOffsets(BaseReport):
+    """The unmatched offsets."""
+
+    def __init__(self, currency: Currency, account: Account):
+        """Constructs the unmatched offsets.
+
+        :param currency: The currency.
+        :param account: The account.
+        """
+        self.__currency: Currency = currency
+        """The currency."""
+        self.__account: Account = account
+        """The account."""
+        offset_matcher: OffsetMatcher \
+            = OffsetMatcher(self.__currency, self.__account)
+        self.__line_items: list[JournalEntryLineItem] \
+            = offset_matcher.line_items
+        """The line items."""
+        self.__match_status: str | LazyString = offset_matcher.status
+        """The match status message."""
+        self.__matched_pairs: list[OffsetPair] = offset_matcher.matched_pairs
+        """A list of matched pairs."""
+
+    def csv(self) -> Response:
+        """Returns the report as CSV for download.
+
+        :return: The response of the report for download.
+        """
+        filename: str = "unmatched-{currency}-{account}.csv"\
+            .format(currency=self.__currency.code, account=self.__account.code)
+        return csv_download(filename, get_csv_rows(self.__line_items))
+
+    def html(self) -> str:
+        """Composes and returns the report as HTML.
+
+        :return: The report as HTML.
+        """
+        pagination: Pagination[JournalEntryLineItem] \
+            = Pagination[JournalEntryLineItem](self.__line_items,
+                                               is_reversed=True)
+        params: PageParams = PageParams(currency=self.__currency,
+                                        account=self.__account,
+                                        match_status=self.__match_status,
+                                        matched_pairs=self.__matched_pairs,
+                                        pagination=pagination,
+                                        line_items=pagination.list)
+        return render_template("accounting/report/unmatched.html",
+                               report=params)

src/accounting/report/reports/unmatched_accounts.py

@@ -0,0 +1,156 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/4/17
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The accounts with unmatched offsets.
+
+"""
+import datetime as dt
+from decimal import Decimal
+
+from flask import render_template, Response
+
+from accounting.locale import gettext
+from accounting.models import Currency, Account
+from accounting.report.utils.base_page_params import BasePageParams
+from accounting.report.utils.base_report import BaseReport
+from accounting.report.utils.csv_export import BaseCSVRow, csv_download
+from accounting.report.utils.option_link import OptionLink
+from accounting.report.utils.report_chooser import ReportChooser
+from accounting.report.utils.report_type import ReportType
+from accounting.report.utils.unmatched import get_accounts_with_unmatched
+from accounting.report.utils.urls import unmatched_url
+
+
+class CSVRow(BaseCSVRow):
+    """A row in the CSV."""
+
+    def __init__(self, account: str, count: int | str):
+        """Constructs a row in the CSV.
+
+        :param account: The account.
+        :param count: The number of unapplied original line items.
+        """
+        self.account: str = account
+        """The currency."""
+        self.count: int | str = count
+        """The number of unapplied original line items."""
+
+    @property
+    def values(self) -> list[str | dt.date | Decimal | None]:
+        """Returns the values of the row.
+
+        :return: The values of the row.
+        """
+        return [self.account, self.count]
+
+
+class PageParams(BasePageParams):
+    """The HTML page parameters."""
+
+    def __init__(self, currency: Currency, accounts: list[Account]):
+        """Constructs the HTML page parameters.
+
+        :param currency: The currency.
+        :param accounts: The accounts.
+        """
+        self.currency: Currency = currency
+        """The currency."""
+        self.accounts: list[Account] = accounts
+        """The accounts."""
+
+    @property
+    def has_data(self) -> bool:
+        """Returns whether there is any data on the page.
+
+        :return: True if there is any data, or False otherwise.
+        """
+        return len(self.accounts) > 0
+
+    @property
+    def report_chooser(self) -> ReportChooser:
+        """Returns the report chooser.
+
+        :return: The report chooser.
+        """
+        return ReportChooser(ReportType.UNMATCHED, currency=self.currency,
+                             account=None)
+
+    @property
+    def currency_options(self) -> list[OptionLink]:
+        """Returns the currency options.
+
+        :return: The currency options.
+        """
+        return self._get_currency_options(lambda x: unmatched_url(x, None),
+                                          self.currency)
+
+    @property
+    def account_options(self) -> list[OptionLink]:
+        """Returns the account options.
+
+        :return: The account options.
+        """
+        options: list[OptionLink] \
+            = [OptionLink(gettext("Accounts"),
+                          unmatched_url(self.currency, None),
+                          True)]
+        options.extend(
+            [OptionLink(str(x), unmatched_url(self.currency, x), False)
+             for x in self.accounts])
+        return options
+
+
+def get_csv_rows(accounts: list[Account]) -> list[CSVRow]:
+    """Composes and returns the CSV rows from the line items.
+
+    :param accounts: The accounts.
+    :return: The CSV rows.
+    """
+    rows: list[CSVRow] = [CSVRow(gettext("Account"), gettext("Count"))]
+    rows.extend([CSVRow(str(x), x.count) for x in accounts])
+    return rows
+
+
+class AccountsWithUnmatchedOffsets(BaseReport):
+    """The accounts with unmatched offsets."""
+
+    def __init__(self, currency: Currency):
+        """Constructs the outstanding balances.
+
+        :param currency: The currency.
+        """
+        self.__currency: Currency = currency
+        """The currency."""
+        self.__accounts: list[Account] \
+            = get_accounts_with_unmatched(currency)
+        """The accounts."""
+
+    def csv(self) -> Response:
+        """Returns the report as CSV for download.
+
+        :return: The response of the report for download.
+        """
+        filename: str = "unmatched-accounts.csv"
+        return csv_download(filename, get_csv_rows(self.__accounts))
+
+    def html(self) -> str:
+        """Composes and returns the report as HTML.
+
+        :return: The report as HTML.
+        """
+        return render_template("accounting/report/unmatched-accounts.html",
+                               report=PageParams(currency=self.__currency,
+                                                 accounts=self.__accounts))

src/accounting/report/template_filters.py

@@ -0,0 +1,37 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/7
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The template filters for the reports.
+
+"""
+from decimal import Decimal
+
+from accounting.template_filters import format_amount as core_format_amount
+
+
+def format_amount(value: Decimal | None) -> str | None:
+    """Formats an amount for the report.
+
+    :param value: The amount.
+    :return: The formatted amount text.
+    """
+    if value is None:
+        return ""
+    is_negative: bool = value < 0
+    formatted: str = core_format_amount(abs(value))
+    if is_negative:
+        formatted = f"({formatted})"
+    return formatted

src/accounting/report/utils/__init__.py

@@ -0,0 +1,19 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/7
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The utilities for the reports.
+
+"""

src/accounting/report/utils/base_page_params.py

@@ -0,0 +1,89 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/6
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The page parameters of a report.
+
+"""
+from abc import ABC, abstractmethod
+from collections.abc import Callable
+from typing import Type
+from urllib.parse import urlparse, ParseResult, parse_qsl, urlencode, \
+    urlunparse
+
+import sqlalchemy as sa
+from flask import request
+
+from accounting import db
+from accounting.models import Currency, JournalEntryLineItem
+from accounting.utils.journal_entry_types import JournalEntryType
+from .option_link import OptionLink
+from .report_chooser import ReportChooser
+
+
+class BasePageParams(ABC):
+    """The base HTML page parameters class."""
+
+    @property
+    @abstractmethod
+    def has_data(self) -> bool:
+        """Returns whether there is any data on the page.
+
+        :return: True if there is any data, or False otherwise.
+        """
+
+    @property
+    @abstractmethod
+    def report_chooser(self) -> ReportChooser:
+        """Returns the report chooser.
+
+        :return: The report chooser.
+        """
+
+    @property
+    def journal_entry_types(self) -> Type[JournalEntryType]:
+        """Returns the journal entry types.
+
+        :return: The journal entry types.
+        """
+        return JournalEntryType
+
+    @property
+    def csv_uri(self) -> str:
+        uri: str = request.full_path if request.query_string \
+            else request.path
+        uri_p: ParseResult = urlparse(uri)
+        params: list[tuple[str, str]] = parse_qsl(uri_p.query)
+        params = [x for x in params if x[0] != "as"]
+        params.append(("as", "csv"))
+        parts: list[str] = list(uri_p)
+        parts[4] = urlencode(params)
+        return urlunparse(parts)
+
+    @staticmethod
+    def _get_currency_options(get_url: Callable[[Currency], str],
+                              active_currency: Currency) -> list[OptionLink]:
+        """Returns the currency options.
+
+        :param get_url: The callback to return the URL of a currency.
+        :param active_currency: The active currency.
+        :return: The currency options.
+        """
+        in_use: set[str] = set(db.session.scalars(
+            sa.select(JournalEntryLineItem.currency_code)
+            .group_by(JournalEntryLineItem.currency_code)).all())
+        return [OptionLink(str(x), get_url(x), x.code == active_currency.code)
+                for x in Currency.query.filter(Currency.code.in_(in_use))
+                .order_by(Currency.code).all()]

src/accounting/report/utils/base_report.py

@@ -0,0 +1,40 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/8
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The base report.
+
+"""
+from abc import ABC, abstractmethod
+
+from flask import Response
+
+
+class BaseReport(ABC):
+    """The base report class."""
+
+    @abstractmethod
+    def csv(self) -> Response:
+        """Returns the report as CSV for download.
+
+        :return: The response of the report for download.
+        """
+
+    @abstractmethod
+    def html(self) -> str:
+        """Composes and returns the report as HTML.
+
+        :return: The report as HTML.
+        """

src/accounting/report/utils/csv_export.py

@@ -0,0 +1,109 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/7
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The utilities to export the report as CSV for download.
+
+"""
+import csv
+import datetime as dt
+from abc import ABC, abstractmethod
+from decimal import Decimal
+from io import StringIO
+from urllib.parse import quote
+
+from flask import Response
+
+from accounting.report.period import Period
+
+
+class BaseCSVRow(ABC):
+    """The base CSV row."""
+
+    @property
+    @abstractmethod
+    def values(self) -> list[str | Decimal | None]:
+        """Returns the values of the row.
+
+        :return: The values of the row.
+        """
+
+
+def csv_download(filename: str, rows: list[BaseCSVRow]) -> Response:
+    """Exports the data rows as a CSV file for download.
+
+    :param filename: The download file name.
+    :param rows: The data rows.
+    :return: The response for download the CSV file.
+    """
+    with StringIO() as fp:
+        writer = csv.writer(fp)
+        writer.writerows([x.values for x in rows])
+        fp.seek(0)
+        response: Response = Response(fp.read(), mimetype="text/csv")
+        response.headers["Content-Disposition"] \
+            = f"attachment; filename={quote(filename)}"
+        return response
+
+
+def period_spec(period: Period) -> str:
+    """Constructs the period specification to be used in the filename.
+
+    :param period: The period.
+    :return: The period specification to be used in the filename.
+    """
+    start: str | None = __get_start_str(period.start)
+    end: str | None = __get_end_str(period.end)
+    if period.start is None and period.end is None:
+        return "all-time"
+    if start == end:
+        return start
+    if period.start is None:
+        return f"until-{end}"
+    if period.end is None:
+        return f"since-{start}"
+    return f"{start}-{end}"
+
+
+def __get_start_str(start: dt.date | None) -> str | None:
+    """Returns the string representation of the start date.
+
+    :param start: The start date.
+    :return: The string representation of the start date, or None if the start
+        date is None.
+    """
+    if start is None:
+        return None
+    if start.month == 1 and start.day == 1:
+        return str(start.year)
+    if start.day == 1:
+        return start.strftime("%Y%m")
+    return start.strftime("%Y%m%d")
+
+
+def __get_end_str(end: dt.date | None) -> str | None:
+    """Returns the string representation of the end date.
+
+    :param end: The end date.
+    :return: The string representation of the end date, or None if the end
+        date is None.
+    """
+    if end is None:
+        return None
+    if end.month == 12 and end.day == 31:
+        return str(end.year)
+    if (end + dt.timedelta(days=1)).day == 1:
+        return end.strftime("%Y%m")
+    return end.strftime("%Y%m%d")

src/accounting/report/utils/offset_matcher.py

@@ -0,0 +1,178 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/4/8
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The forms for the unmatched offset management.
+
+"""
+from decimal import Decimal
+
+import sqlalchemy as sa
+from flask_babel import LazyString
+from sqlalchemy.orm import selectinload
+
+from accounting.locale import lazy_gettext
+from accounting.models import Currency, Account, JournalEntry, \
+    JournalEntryLineItem
+from accounting.report.utils.unapplied import get_net_balances
+
+
+class OffsetPair:
+    """A pair of an original line item and its offset."""
+
+    def __init__(self, original_line_item: JournalEntryLineItem,
+                 offset: JournalEntryLineItem):
+        """Constructs a pair of an original line item and its offset.
+
+        :param original_line_item: The original line item.
+        :param offset: The offset.
+        """
+        self.original_line_item: JournalEntryLineItem = original_line_item
+        """The original line item."""
+        self.offset: JournalEntryLineItem = offset
+        """The offset."""
+
+
+class OffsetMatcher:
+    """The offset matcher."""
+
+    def __init__(self, currency: Currency, account: Account):
+        """Constructs the offset matcher.
+
+        :param currency: The currency.
+        :param account: The account.
+        """
+        self.__currency: Account = currency
+        """The currency."""
+        self.__account: Account = account
+        """The account."""
+        self.matched_pairs: list[OffsetPair] = []
+        """A list of matched pairs."""
+        self.line_items: list[JournalEntryLineItem] = []
+        """The unapplied debits or credits and unmatched offsets."""
+        self.unapplied: list[JournalEntryLineItem] = []
+        """The unapplied debits or credits."""
+        self.unmatched: list[JournalEntryLineItem] = []
+        """The unmatched offsets."""
+        self.__find_matches()
+
+    def __find_matches(self) -> None:
+        """Finds the matched original line items and their offsets.
+
+        :return: None.
+        """
+        self.__get_line_items()
+        if len(self.unapplied) == 0 or len(self.unmatched) == 0:
+            return
+        remains: list[JournalEntryLineItem] = self.unmatched.copy()
+        for original_item in self.unapplied:
+            offset_candidates: list[JournalEntryLineItem] \
+                = [x for x in remains
+                   if (x.journal_entry.date > original_item.journal_entry.date
+                       or (x.journal_entry.date
+                           == original_item.journal_entry.date
+                           and x.journal_entry.no
+                           > original_item.journal_entry.no))
+                   and x.currency_code == original_item.currency_code
+                   and x.description == original_item.description
+                   and x.amount == original_item.net_balance]
+            if len(offset_candidates) == 0:
+                continue
+            self.matched_pairs.append(
+                OffsetPair(original_item, offset_candidates[0]))
+            original_item.match = offset_candidates[0]
+            offset_candidates[0].match = original_item
+            remains.remove(offset_candidates[0])
+
+    def __get_line_items(self) -> None:
+        """Returns the unapplied original line items and unmatched offsets of
+        the account.
+
+        :return: The unapplied original line items and unmatched offsets of the
+            account.
+        """
+        net_balances: dict[int, Decimal | None] \
+            = get_net_balances(self.__currency, self.__account)
+        unmatched_offset_condition: sa.BinaryExpression \
+            = sa.and_(Account.id == self.__account.id,
+                      JournalEntryLineItem.currency_code
+                      == self.__currency.code,
+                      JournalEntryLineItem.original_line_item_id.is_(None),
+                      sa.or_(sa.and_(Account.base_code.startswith("2"),
+                                     JournalEntryLineItem.is_debit),
+                             sa.and_(Account.base_code.startswith("1"),
+                                     sa.not_(JournalEntryLineItem.is_debit))))
+        self.line_items = JournalEntryLineItem.query \
+            .join(Account).join(JournalEntry) \
+            .filter(sa.or_(JournalEntryLineItem.id.in_(net_balances),
+                           unmatched_offset_condition)) \
+            .order_by(JournalEntry.date, JournalEntry.no,
+                      JournalEntryLineItem.is_debit, JournalEntryLineItem.no) \
+            .options(selectinload(JournalEntryLineItem.currency),
+                     selectinload(JournalEntryLineItem.journal_entry)).all()
+        for line_item in self.line_items:
+            line_item.is_offset = line_item.id not in net_balances
+        self.unapplied = [x for x in self.line_items if not x.is_offset]
+        for line_item in self.unapplied:
+            line_item.net_balance = line_item.amount \
+                if net_balances[line_item.id] is None \
+                else net_balances[line_item.id]
+        self.unmatched = [x for x in self.line_items if x.is_offset]
+        self.__populate_accumulated_balances()
+
+    def __populate_accumulated_balances(self) -> None:
+        """Populates the accumulated balances of the line items.
+
+        :return: None.
+        """
+        balance: Decimal = Decimal("0")
+        for line_item in self.line_items:
+            amount: Decimal = line_item.amount if line_item.is_offset \
+                else line_item.net_balance
+            if line_item.is_debit:
+                line_item.debit = amount
+                line_item.credit = None
+                balance = balance + amount
+            else:
+                line_item.debit = None
+                line_item.credit = amount
+                balance = balance - amount
+            line_item.balance = balance
+
+    @property
+    def status(self) -> str | LazyString:
+        """Returns the match status message.
+
+        :return: The match status message.
+        """
+        if len(self.unmatched) == 0:
+            return lazy_gettext("There is no unmatched offset.")
+        if len(self.matched_pairs) == 0:
+            return lazy_gettext(
+                    "%(total)s unmatched offsets without original items.",
+                    total=len(self.unmatched))
+        return lazy_gettext(
+            "%(matches)s unmatched offsets out of %(total)s"
+            " can match with their original items.",
+            matches=len(self.matched_pairs),
+            total=len(self.unmatched))
+
+    def match(self) -> None:
+        """Matches the original line items with offsets.
+
+        :return: None.
+        """
+        for pair in self.matched_pairs:
+            pair.offset.original_line_item_id = pair.original_line_item.id

src/accounting/report/utils/option_link.py

@@ -0,0 +1,41 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/5
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The option link.
+
+"""
+
+
+class OptionLink:
+    """An option link."""
+
+    def __init__(self, title: str, url: str, is_active: bool,
+                 fa_icon: str | None = None):
+        """Constructs an option link.
+
+        :param title: The title.
+        :param url: The URL.
+        :param is_active: True if active, or False otherwise
+        :param fa_icon: The font-awesome icon, if any.
+        """
+        self.title: str = title
+        """The title."""
+        self.url: str = url
+        """The URL."""
+        self.is_active: bool = is_active
+        """True if active, or False otherwise."""
+        self.fa_icon: str | None = fa_icon
+        """The font-awesome icon, if any."""

src/accounting/report/utils/report_chooser.py

@@ -0,0 +1,198 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/4
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The report chooser.
+
+This file is largely taken from the NanoParma ERP project, first written in
+2021/9/16 by imacat (imacat@nanoparma.com).
+
+"""
+import re
+from collections.abc import Iterator
+
+from flask_babel import LazyString
+
+from accounting import db
+from accounting.locale import gettext
+from accounting.models import Currency, Account
+from accounting.report.period import Period, get_period
+from accounting.template_globals import default_currency_code
+from accounting.utils.current_account import CurrentAccount
+from accounting.utils.permission import can_edit
+from .option_link import OptionLink
+from .report_type import ReportType
+from .urls import journal_url, ledger_url, income_expenses_url, \
+    trial_balance_url, income_statement_url, balance_sheet_url, \
+    unapplied_url, unmatched_url
+
+
+class ReportChooser:
+    """The report chooser."""
+
+    def __init__(self, active_report: ReportType,
+                 period: Period | None = None,
+                 currency: Currency | None = None,
+                 account: Account | None = None):
+        """Constructs the report chooser.
+
+        :param active_report: The active report.
+        :param period: The period.
+        :param currency: The currency.
+        :param account: The account.
+        """
+        self.__active_report: ReportType = active_report
+        """The currently active report."""
+        self.__period: Period = get_period() if period is None else period
+        """The period."""
+        self.__currency: Currency = db.session.get(
+            Currency, default_currency_code()) \
+            if currency is None else currency
+        """The currency."""
+        self.__account: Account = Account.cash() if account is None \
+            else account
+        """The currency."""
+        self.__reports: list[OptionLink] = []
+        """The links to the reports."""
+        self.current_report: str | LazyString = ""
+        """The title of the current report."""
+        self.is_search: bool = active_report == ReportType.SEARCH
+        """Whether the current report is the search page."""
+        self.__reports.append(self.__income_expenses)
+        self.__reports.append(self.__ledger)
+        self.__reports.append(self.__journal)
+        self.__reports.append(self.__trial_balance)
+        self.__reports.append(self.__income_statement)
+        self.__reports.append(self.__balance_sheet)
+        self.__reports.append(self.__unapplied)
+        if can_edit():
+            self.__reports.append(self.__unmatched)
+        for report in self.__reports:
+            if report.is_active:
+                self.current_report = report.title
+        if self.is_search:
+            self.current_report = gettext("Search")
+
+    @property
+    def __income_expenses(self) -> OptionLink:
+        """Returns the income and expenses log.
+
+        :return: The income and expenses log.
+        """
+        account: Account = self.__account
+        if not re.match(r"[12][12]", account.base_code):
+            account: Account = Account.cash()
+        return OptionLink(gettext("Income and Expenses Log"),
+                          income_expenses_url(self.__currency,
+                                              CurrentAccount(account),
+                                              self.__period),
+                          self.__active_report == ReportType.INCOME_EXPENSES,
+                          fa_icon="fa-solid fa-money-bill-wave")
+
+    @property
+    def __ledger(self) -> OptionLink:
+        """Returns the ledger.
+
+        :return: The ledger.
+        """
+        return OptionLink(gettext("Ledger"),
+                          ledger_url(self.__currency, self.__account,
+                                     self.__period),
+                          self.__active_report == ReportType.LEDGER,
+                          fa_icon="fa-solid fa-clipboard")
+
+    @property
+    def __journal(self) -> OptionLink:
+        """Returns the journal.
+
+        :return: The journal.
+        """
+        return OptionLink(gettext("Journal"), journal_url(self.__period),
+                          self.__active_report == ReportType.JOURNAL,
+                          fa_icon="fa-solid fa-book")
+
+    @property
+    def __trial_balance(self) -> OptionLink:
+        """Returns the trial balance.
+
+        :return: The trial balance.
+        """
+        return OptionLink(gettext("Trial Balance"),
+                          trial_balance_url(self.__currency, self.__period),
+                          self.__active_report == ReportType.TRIAL_BALANCE,
+                          fa_icon="fa-solid fa-scale-unbalanced")
+
+    @property
+    def __income_statement(self) -> OptionLink:
+        """Returns the income statement.
+
+        :return: The income statement.
+        """
+        return OptionLink(gettext("Income Statement"),
+                          income_statement_url(self.__currency, self.__period),
+                          self.__active_report == ReportType.INCOME_STATEMENT,
+                          fa_icon="fa-solid fa-file-invoice-dollar")
+
+    @property
+    def __balance_sheet(self) -> OptionLink:
+        """Returns the balance sheet.
+
+        :return: The balance sheet.
+        """
+        return OptionLink(gettext("Balance Sheet"),
+                          balance_sheet_url(self.__currency, self.__period),
+                          self.__active_report == ReportType.BALANCE_SHEET,
+                          fa_icon="fa-solid fa-scale-balanced")
+
+    @property
+    def __unapplied(self) -> OptionLink:
+        """Returns the unapplied original line items.
+
+        :return: The unapplied original line items.
+        """
+        account: Account = self.__account
+        if not account.is_need_offset:
+            return OptionLink(gettext("Unapplied Items"),
+                              unapplied_url(self.__currency, None),
+                              self.__active_report == ReportType.UNAPPLIED,
+                              fa_icon="fa-solid fa-link-slash")
+        return OptionLink(gettext("Unapplied Items"),
+                          unapplied_url(self.__currency, self.__account),
+                          self.__active_report == ReportType.UNAPPLIED,
+                          fa_icon="fa-solid fa-link-slash")
+
+    @property
+    def __unmatched(self) -> OptionLink:
+        """Returns the unmatched offsets.
+
+        :return: The unmatched offsets.
+        """
+        account: Account = self.__account
+        if not account.is_need_offset:
+            return OptionLink(gettext("Unmatched Offsets"),
+                              unmatched_url(self.__currency, None),
+                              self.__active_report == ReportType.UNMATCHED,
+                              fa_icon="fa-solid fa-file-circle-question")
+        return OptionLink(gettext("Unmatched Offsets"),
+                          unmatched_url(self.__currency, self.__account),
+                          self.__active_report == ReportType.UNMATCHED,
+                          fa_icon="fa-solid fa-file-circle-question")
+
+    def __iter__(self) -> Iterator[OptionLink]:
+        """Returns the iteration of the reports.
+
+        :return: The iteration of the reports.
+        """
+        return iter(self.__reports)

src/accounting/report/utils/report_type.py

@@ -0,0 +1,42 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/4
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The report types.
+
+"""
+from enum import Enum
+
+
+class ReportType(Enum):
+    """The report types."""
+    JOURNAL: str = "journal"
+    """The journal."""
+    LEDGER: str = "ledger"
+    """The ledger."""
+    INCOME_EXPENSES: str = "income-expenses"
+    """The income and expenses log."""
+    TRIAL_BALANCE: str = "trial-balance"
+    """The trial balance."""
+    INCOME_STATEMENT: str = "income-statement"
+    """The income statement."""
+    BALANCE_SHEET: str = "balance-sheet"
+    """The balance sheet."""
+    UNAPPLIED: str = "unapplied"
+    """The unapplied original line items."""
+    UNMATCHED: str = "unmatched"
+    """The unmatched offsets."""
+    SEARCH: str = "search"
+    """The search."""

src/accounting/report/utils/unapplied.py

@@ -0,0 +1,104 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/4/7
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The unapplied original line item utilities.
+
+"""
+from decimal import Decimal
+
+import sqlalchemy as sa
+
+from accounting import db
+from accounting.models import Currency, Account, JournalEntry, \
+    JournalEntryLineItem
+from accounting.utils.offset_alias import offset_alias
+
+
+def get_accounts_with_unapplied(currency: Currency) -> list[Account]:
+    """Returns the accounts with unapplied original line items.
+
+    :param currency: The currency.
+    :return: The accounts with unapplied original line items.
+    """
+    offset: sa.Alias = offset_alias()
+    net_balance: sa.Label \
+        = (JournalEntryLineItem.amount
+           + sa.func.sum(sa.case(
+                (offset.c.is_debit == JournalEntryLineItem.is_debit,
+                 offset.c.amount),
+                else_=-offset.c.amount))).label("net_balance")
+    select_unapplied: sa.Select \
+        = sa.select(JournalEntryLineItem.id)\
+        .join(JournalEntry).join(Account)\
+        .join(offset,
+              JournalEntryLineItem.id == offset.c.original_line_item_id,
+              isouter=True)\
+        .filter(Account.is_need_offset,
+                JournalEntryLineItem.currency_code == currency.code,
+                sa.or_(sa.and_(Account.base_code.startswith("2"),
+                               sa.not_(JournalEntryLineItem.is_debit)),
+                       sa.and_(Account.base_code.startswith("1"),
+                               JournalEntryLineItem.is_debit)))\
+        .group_by(JournalEntryLineItem.id)\
+        .having(sa.or_(sa.func.count(offset.c.id) == 0, net_balance != 0))
+
+    count_func: sa.Label \
+        = sa.func.count(JournalEntryLineItem.id).label("count")
+    select: sa.Select = sa.select(Account.id, count_func)\
+        .join(JournalEntryLineItem, isouter=True)\
+        .filter(JournalEntryLineItem.id.in_(select_unapplied))\
+        .group_by(Account.id)\
+        .having(count_func > 0)
+    counts: dict[int, int] \
+        = {x.id: x.count for x in db.session.execute(select)}
+    accounts: list[Account] = Account.query.filter(Account.id.in_(counts))\
+        .order_by(Account.base_code, Account.no).all()
+    for account in accounts:
+        account.count = counts[account.id]
+    return accounts
+
+
+def get_net_balances(currency: Currency, account: Account) \
+        -> dict[int, Decimal | None]:
+    """Returns the net balances of the unapplied line items of the account.
+
+    :param currency: The currency.
+    :param account: The account.
+    :return: The net balances of the unapplied line items of the account.
+    """
+    offset: sa.Alias = offset_alias()
+    net_balance: sa.Label \
+        = (JournalEntryLineItem.amount
+           + sa.func.sum(sa.case(
+                (offset.c.is_debit == JournalEntryLineItem.is_debit,
+                 offset.c.amount),
+                else_=-offset.c.amount))).label("net_balance")
+    select_net_balances: sa.Select \
+        = sa.select(JournalEntryLineItem.id, net_balance) \
+        .join(JournalEntry).join(Account) \
+        .join(offset,
+              JournalEntryLineItem.id == offset.c.original_line_item_id,
+              isouter=True) \
+        .filter(Account.id == account.id,
+                JournalEntryLineItem.currency_code == currency.code,
+                sa.or_(sa.and_(Account.base_code.startswith("2"),
+                               sa.not_(JournalEntryLineItem.is_debit)),
+                       sa.and_(Account.base_code.startswith("1"),
+                               JournalEntryLineItem.is_debit))) \
+        .group_by(JournalEntryLineItem.id) \
+        .having(sa.or_(sa.func.count(offset.c.id) == 0, net_balance != 0))
+    return {x.id: x.net_balance
+            for x in db.session.execute(select_net_balances).all()}

src/accounting/report/utils/unmatched.py

@@ -0,0 +1,54 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/4/8
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The unmatched offset utilities.
+
+"""
+import sqlalchemy as sa
+
+from accounting import db
+from accounting.models import Currency, Account, JournalEntry, \
+    JournalEntryLineItem
+
+
+def get_accounts_with_unmatched(currency: Currency) -> list[Account]:
+    """Returns the accounts with unmatched offsets.
+
+    :param currency: The currency.
+    :return: The accounts with unmatched offsets, with the "count" property set
+        to the number of unmatched offsets.
+    """
+    count_func: sa.Label \
+        = sa.func.count(JournalEntryLineItem.id).label("count")
+    select: sa.Select = sa.select(Account.id, count_func)\
+        .select_from(Account)\
+        .join(JournalEntryLineItem, isouter=True).join(JournalEntry)\
+        .filter(Account.is_need_offset,
+                JournalEntryLineItem.currency_code == currency.code,
+                JournalEntryLineItem.original_line_item_id.is_(None),
+                sa.or_(sa.and_(Account.base_code.startswith("2"),
+                               JournalEntryLineItem.is_debit),
+                       sa.and_(Account.base_code.startswith("1"),
+                               sa.not_(JournalEntryLineItem.is_debit))))\
+        .group_by(Account.id)\
+        .having(count_func > 0)
+    counts: dict[int, int] \
+        = {x.id: x.count for x in db.session.execute(select)}
+    accounts: list[Account] = Account.query.filter(Account.id.in_(counts))\
+        .order_by(Account.base_code, Account.no).all()
+    for account in accounts:
+        account.count = counts[account.id]
+    return accounts