Advanced to version 0.3.1.

MANIFEST.in

@@ -22,7 +22,7 @@ include docs/source/*
 include docs/source/_static/*
 include docs/source/_templates/*
 include tests/*
-include tests/testsite/*
-include tests/testsite/templates/*
-include tests/testsite/translations/*
-include tests/testsite/translations/*/LC_MESSAGES/*
+include tests/test_site/*
+include tests/test_site/templates/*
+include tests/test_site/translations/*
+include tests/test_site/translations/*/LC_MESSAGES/*

docs/source/accounting.rst

@@ -10,19 +10,12 @@ Subpackages
    accounting.account
    accounting.base_account
    accounting.currency
+   accounting.transaction
    accounting.utils
 
 Submodules
 ----------
 
-accounting.database module
---------------------------
-
-.. automodule:: accounting.database
-   :members:
-   :undoc-members:
-   :show-inheritance:
-
 accounting.locale module
 ------------------------
 

docs/source/accounting.transaction.rst

@@ -0,0 +1,61 @@
+accounting.transaction package
+==============================
+
+Submodules
+----------
+
+accounting.transaction.converters module
+----------------------------------------
+
+.. automodule:: accounting.transaction.converters
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.transaction.dispatcher module
+----------------------------------------
+
+.. automodule:: accounting.transaction.dispatcher
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.transaction.forms module
+-----------------------------------
+
+.. automodule:: accounting.transaction.forms
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.transaction.query module
+-----------------------------------
+
+.. automodule:: accounting.transaction.query
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.transaction.template module
+--------------------------------------
+
+.. automodule:: accounting.transaction.template
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.transaction.views module
+-----------------------------------
+
+.. automodule:: accounting.transaction.views
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+Module contents
+---------------
+
+.. automodule:: accounting.transaction
+   :members:
+   :undoc-members:
+   :show-inheritance:

docs/source/accounting.utils.rst

@@ -4,10 +4,18 @@ accounting.utils package
 Submodules
 ----------
 
-accounting.utils.next\_url module
+accounting.utils.flash\_errors module
+-------------------------------------
+
+.. automodule:: accounting.utils.flash_errors
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.utils.next\_uri module
 ---------------------------------
 
-.. automodule:: accounting.utils.next_url
+.. automodule:: accounting.utils.next_uri
    :members:
    :undoc-members:
    :show-inheritance:

setup.cfg

@@ -17,7 +17,7 @@
 
 [metadata]
 name = mia-accounting-flask
-version = 0.2.0
+version = 0.3.1
 author = imacat
 author_email = imacat@mail.imacat.idv.tw
 description = The Mia! Accounting Flask project.
@@ -53,3 +53,4 @@ accounting =
   static/**
   templates/**
   translations/*/LC_MESSAGES/*.mo
+  data/**

src/accounting/__init__.py

@@ -18,11 +18,18 @@
 
 """
 import typing as t
+from pathlib import Path
 
 from flask import Flask, Blueprint
+from flask_sqlalchemy import SQLAlchemy
 
 from accounting.utils.user import AbstractUserUtils
 
+db: SQLAlchemy = SQLAlchemy()
+"""The database instance."""
+data_dir: Path = Path(__file__).parent / "data"
+"""The data directory."""
+
 
 def init_app(app: Flask, user_utils: AbstractUserUtils,
              url_prefix: str = "/accounting",
@@ -41,8 +48,8 @@ def init_app(app: Flask, user_utils: AbstractUserUtils,
     """
     # The database instance must be set before loading everything
     # in the application.
-    from .database import set_db
-    set_db(app.extensions["sqlalchemy"])
+    global db
+    db = app.extensions["sqlalchemy"]
     from .utils.user import init_user_utils
     init_user_utils(user_utils)
 
@@ -66,7 +73,10 @@ def init_app(app: Flask, user_utils: AbstractUserUtils,
     from . import currency
     currency.init_app(app, bp)
 
-    from .utils import next_url
-    next_url.init_app(bp)
+    from . import transaction
+    transaction.init_app(app, bp)
+
+    from .utils import next_uri
+    next_uri.init_app(bp)
 
     app.register_blueprint(bp)

src/accounting/account/commands.py

@@ -24,13 +24,13 @@ from secrets import randbelow
 import click
 from flask.cli import with_appcontext
 
-from accounting.database import db
+from accounting import db
 from accounting.models import BaseAccount, Account, AccountL10n
 from accounting.utils.user import has_user, 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-offset-needed) tuples."""
+English, Traditional Chinese, Simplified Chinese, is-pay-off-needed) tuples."""
 
 
 def __validate_username(ctx: click.core.Context, param: click.core.Option,
@@ -93,10 +93,10 @@ def init_accounts_command(username: str) -> None:
     data: list[AccountData] = []
     for base in bases_to_add:
         l10n: dict[str, str] = {x.locale: x.title for x in base.l10n}
-        is_offset_needed: bool = True if re.match("^[12]1[34]", base.code) \
+        is_pay_off_needed: bool = True if re.match("^[12]1[34]", base.code) \
             else False
         data.append((get_new_id(), base.code, 1, base.title_l10n,
-                     l10n["zh_Hant"], l10n["zh_Hans"], is_offset_needed))
+                     l10n["zh_Hant"], l10n["zh_Hans"], is_pay_off_needed))
     __add_accounting_accounts(data, creator_pk)
     click.echo(F"{len(data)} added.  Accounting accounts initialized.")
 
@@ -113,7 +113,7 @@ def __add_accounting_accounts(data: list[AccountData], creator_pk: int)\
                                        base_code=x[1],
                                        no=x[2],
                                        title_l10n=x[3],
-                                       is_offset_needed=x[6],
+                                       is_pay_off_needed=x[6],
                                        created_by_id=creator_pk,
                                        updated_by_id=creator_pk)
                                for x in data]

src/accounting/account/forms.py

@@ -23,7 +23,7 @@ from flask_wtf import FlaskForm
 from wtforms import StringField, BooleanField
 from wtforms.validators import DataRequired, ValidationError
 
-from accounting.database import db
+from accounting import db
 from accounting.locale import lazy_gettext
 from accounting.models import BaseAccount, Account
 from accounting.utils.random_id import new_id
@@ -66,8 +66,8 @@ class AccountForm(FlaskForm):
         filters=[strip_text],
         validators=[DataRequired(lazy_gettext("Please fill in the title"))])
     """The title."""
-    is_offset_needed = BooleanField()
-    """Whether the the entries of this account need offsets."""
+    is_pay_off_needed = BooleanField()
+    """Whether the the entries of this account need pay-off."""
 
     def populate_obj(self, obj: Account) -> None:
         """Populates the form data into an account object.
@@ -76,29 +76,27 @@ class AccountForm(FlaskForm):
         :return: None.
         """
         is_new: bool = obj.id is None
-        prev_base_code: str | None = obj.base_code
         if is_new:
             obj.id = new_id(Account)
-        obj.base_code = self.base_code.data
-        if prev_base_code != self.base_code.data:
-            max_no: int = db.session.scalars(
-                sa.select(sa.func.max(Account.no))
-                .filter(Account.base_code == self.base_code.data)).one()
-            obj.no = 1 if max_no is None else max_no + 1
+        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
-        obj.is_offset_needed = self.is_offset_needed.data
+        obj.is_pay_off_needed = self.is_pay_off_needed.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
-        if prev_base_code is not None \
-                and prev_base_code != self.base_code.data:
-            setattr(self, "__post_update",
-                    lambda: sort_accounts_in(prev_base_code, obj.id))
 
-    def post_update(self, obj) -> None:
+    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()

src/accounting/account/query.py

@@ -47,8 +47,8 @@ def get_account_query() -> list[Account]:
                Account.title_l10n.contains(k),
                code.contains(k),
                Account.id.in_(l10n_matches)]
-        if k in gettext("Offset needed"):
-            sub_conditions.append(Account.is_offset_needed)
+        if k in gettext("Pay-off needed"):
+            sub_conditions.append(Account.is_pay_off_needed)
         conditions.append(sa.or_(*sub_conditions))
 
     return Account.query.filter(*conditions)\

src/accounting/account/views.py

@@ -19,17 +19,21 @@
 """
 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.database import db
+from accounting import db
 from accounting.locale import lazy_gettext
 from accounting.models import Account, BaseAccount
-from accounting.utils.next_url import inherit_next, or_next
+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 .query import get_account_query
 
 bp: Blueprint = Blueprint("account", __name__)
 """The view blueprint for the account management."""
@@ -42,7 +46,6 @@ def list_accounts() -> str:
 
     :return: The account list.
     """
-    from .query import get_account_query
     accounts: list[BaseAccount] = get_account_query()
     pagination: Pagination = Pagination[BaseAccount](accounts)
     return render_template("accounting/account/list.html",
@@ -76,9 +79,7 @@ def add_account() -> redirect:
     """
     form = AccountForm(request.form)
     if not form.validate():
-        for key in form.errors:
-            for error in form.errors[key]:
-                flash(error, "error")
+        flash_form_errors(form)
         session["form"] = urlencode(list(request.form.items()))
         return redirect(inherit_next(url_for("accounting.account.create")))
     account: Account = Account()
@@ -86,8 +87,7 @@ def add_account() -> redirect:
     db.session.add(account)
     db.session.commit()
     flash(lazy_gettext("The account is added successfully"), "success")
-    return redirect(inherit_next(url_for("accounting.account.detail",
-                                         account=account)))
+    return redirect(inherit_next(__get_detail_uri(account)))
 
 
 @bp.get("/<account:account>", endpoint="detail")
@@ -131,9 +131,7 @@ def update_account(account: Account) -> redirect:
     """
     form = AccountForm(request.form)
     if not form.validate():
-        for key in form.errors:
-            for error in form.errors[key]:
-                flash(error, "error")
+        flash_form_errors(form)
         session["form"] = urlencode(list(request.form.items()))
         return redirect(inherit_next(url_for("accounting.account.edit",
                                              account=account)))
@@ -141,13 +139,12 @@ def update_account(account: Account) -> redirect:
         form.populate_obj(account)
     if not account.is_modified:
         flash(lazy_gettext("The account was not modified."), "success")
-        return redirect(inherit_next(url_for("accounting.account.detail",
-                                             account=account)))
-    form.post_update(account)
+        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(lazy_gettext("The account is updated successfully."), "success")
-    return redirect(inherit_next(url_for("accounting.account.detail",
-                                         account=account)))
+    return redirect(inherit_next(__get_detail_uri(account)))
 
 
 @bp.post("/<account:account>/delete", endpoint="delete")
@@ -163,7 +160,7 @@ def delete_account(account: Account) -> redirect:
     sort_accounts_in(account.base_code, account.id)
     db.session.commit()
     flash(lazy_gettext("The account is deleted successfully."), "success")
-    return redirect(or_next(url_for("accounting.account.list")))
+    return redirect(or_next(__get_list_uri()))
 
 
 @bp.get("/bases/<baseAccount:base>", endpoint="order")
@@ -190,7 +187,24 @@ def sort_accounts(base: BaseAccount) -> redirect:
     form.save_order()
     if not form.is_modified:
         flash(lazy_gettext("The order was not modified."), "success")
-        return redirect(or_next(url_for("accounting.account.list")))
+        return redirect(or_next(__get_list_uri()))
     db.session.commit()
     flash(lazy_gettext("The order is updated successfully."), "success")
-    return redirect(or_next(url_for("accounting.account.list")))
+    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/commands.py

@@ -17,16 +17,15 @@
 """The console commands for the base account management.
 
 """
+import csv
+
 import click
 from flask.cli import with_appcontext
 
-from accounting.database import db
+from accounting import data_dir
+from accounting import db
 from accounting.models import BaseAccount, BaseAccountL10n
 
-BaseAccountData = tuple[int, str, str, str]
-"""The format of the base account data, as a list of (code, English,
-Traditional Chinese, Simplified Chinese) tuples."""
-
 
 @click.command("accounting-init-base")
 @with_appcontext
@@ -36,674 +35,17 @@ def init_base_accounts_command() -> None:
         click.echo("Base accounts already exist.")
         raise click.Abort
 
-    db.session.bulk_save_objects(
-        [BaseAccount(code=str(x[0]), title_l10n=x[1]) for x in DATA])
-    db.session.bulk_save_objects(
-        [BaseAccountL10n(account_code=x[0], locale=y[0], title=y[1])
-         for x in DATA for y in (("zh_Hant", x[2]), ("zh_Hans", x[3]))])
+    with open(data_dir / "base_accounts.csv") as fp:
+        data: list[dict[str, str]] = [x for x in csv.DictReader(fp)]
+    account_data: list[dict[str, str]] = [{"code": x["code"],
+                                           "title_l10n": x["title"]}
+                                          for x in data]
+    locales: list[str] = [x[5:] for x in data[0] if x.startswith("l10n-")]
+    l10n_data: list[dict[str, str]] = [{"account_code": x["code"],
+                                        "locale": y,
+                                        "title": x[f"l10n-{y}"]}
+                                       for x in data for y in locales]
+    db.session.bulk_insert_mappings(BaseAccount, account_data)
+    db.session.bulk_insert_mappings(BaseAccountL10n, l10n_data)
     db.session.commit()
     click.echo("Base accounts initialized.")
-
-
-DATA: list[BaseAccountData] = [
-    (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"),
-]
-"""The base account data."""

src/accounting/base_account/converters.py

@@ -20,7 +20,7 @@
 from flask import abort
 from werkzeug.routing import BaseConverter
 
-from accounting.database import db
+from accounting import db
 from accounting.models import BaseAccount
 
 

src/accounting/currency/commands.py

@@ -17,12 +17,14 @@
 """The console commands for the currency management.
 
 """
+import csv
 import os
+import typing as t
 
 import click
 from flask.cli import with_appcontext
 
-from accounting.database import db
+from accounting import db, data_dir
 from accounting.models import Currency, CurrencyL10n
 from accounting.utils.user import has_user, get_user_pk
 
@@ -54,25 +56,29 @@ def __validate_username(ctx: click.core.Context, param: click.core.Option,
 @with_appcontext
 def init_currencies_command(username: str) -> None:
     """Initializes the currencies."""
-    data: list[CurrencyData] = [
-        ("TWD", "New Taiwan dollar", "新臺幣", "新台币"),
-        ("USD", "United States dollar", "美元", "美元"),
-    ]
-    creator_pk: int = get_user_pk(username)
-    existing: list[Currency] = Currency.query.all()
-    existing_code: set[str] = {x.code for x in existing}
-    to_add: list[CurrencyData] = [x for x in data if x[0] not in existing_code]
+    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:
         click.echo("No more currency to add.")
         return
 
-    db.session.bulk_save_objects(
-        [Currency(code=x[0], name_l10n=x[1],
-                  created_by_id=creator_pk, updated_by_id=creator_pk)
-         for x in data])
-    db.session.bulk_save_objects(
-        [CurrencyL10n(currency_code=x[0], locale=y[0], name=y[1])
-         for x in data for y in (("zh_Hant", x[2]), ("zh_Hans", x[3]))])
+    creator_pk: int = get_user_pk(username)
+    currency_data: list[dict[str, t.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.bulk_insert_mappings(Currency, currency_data)
+    db.session.bulk_insert_mappings(CurrencyL10n, l10n_data)
     db.session.commit()
 
     click.echo(F"{len(to_add)} added.  Currencies initialized.")

src/accounting/currency/converters.py

@@ -20,7 +20,7 @@
 from flask import abort
 from werkzeug.routing import BaseConverter
 
-from accounting.database import db
+from accounting import db
 from accounting.models import Currency
 
 

src/accounting/currency/forms.py

@@ -19,12 +19,11 @@
 """
 from __future__ import annotations
 
-import sqlalchemy as sa
 from flask_wtf import FlaskForm
 from wtforms import StringField, ValidationError
 from wtforms.validators import DataRequired, Regexp, NoneOf
 
-from accounting.database import db
+from accounting import db
 from accounting.locale import lazy_gettext
 from accounting.models import Currency
 from accounting.utils.strip_text import strip_text
@@ -82,12 +81,3 @@ class CurrencyForm(FlaskForm):
             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) -> None:
-        """The post-processing after the update.
-
-        :return: None
-        """
-        current_user_pk: int = get_current_user_pk()
-        obj.updated_by_id = current_user_pk
-        obj.updated_at = sa.func.now()

src/accounting/currency/views.py

@@ -19,16 +19,19 @@
 """
 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.database import db
+from accounting import db
 from accounting.locale import lazy_gettext
 from accounting.models import Currency
-from accounting.utils.next_url import inherit_next, or_next
+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
 
 bp: Blueprint = Blueprint("currency", __name__)
@@ -78,9 +81,7 @@ def add_currency() -> redirect:
     """
     form = CurrencyForm(request.form)
     if not form.validate():
-        for key in form.errors:
-            for error in form.errors[key]:
-                flash(error, "error")
+        flash_form_errors(form)
         session["form"] = urlencode(list(request.form.items()))
         return redirect(inherit_next(url_for("accounting.currency.create")))
     currency: Currency = Currency()
@@ -88,8 +89,7 @@ def add_currency() -> redirect:
     db.session.add(currency)
     db.session.commit()
     flash(lazy_gettext("The currency is added successfully"), "success")
-    return redirect(inherit_next(url_for("accounting.currency.detail",
-                                         currency=currency)))
+    return redirect(inherit_next(__get_detail_uri(currency)))
 
 
 @bp.get("/<currency:currency>", endpoint="detail")
@@ -134,9 +134,7 @@ def update_currency(currency: Currency) -> redirect:
     form = CurrencyForm(request.form)
     form.obj_code = currency.code
     if not form.validate():
-        for key in form.errors:
-            for error in form.errors[key]:
-                flash(error, "error")
+        flash_form_errors(form)
         session["form"] = urlencode(list(request.form.items()))
         return redirect(inherit_next(url_for("accounting.currency.edit",
                                              currency=currency)))
@@ -144,13 +142,12 @@ def update_currency(currency: Currency) -> redirect:
         form.populate_obj(currency)
     if not currency.is_modified:
         flash(lazy_gettext("The currency was not modified."), "success")
-        return redirect(inherit_next(url_for("accounting.currency.detail",
-                                             currency=currency)))
-    form.post_update(currency)
+        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(lazy_gettext("The currency is updated successfully."), "success")
-    return redirect(inherit_next(url_for("accounting.currency.detail",
-                                         currency=currency)))
+    return redirect(inherit_next(__get_detail_uri(currency)))
 
 
 @bp.post("/<currency:currency>/delete", endpoint="delete")
@@ -176,3 +173,13 @@ def exists_code() -> dict[str, bool]:
     :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/database.py

@@ -1,39 +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 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
-
-db: SQLAlchemy = SQLAlchemy()
-"""The database instance."""
-
-
-def set_db(new_db: SQLAlchemy) -> None:
-    """Sets the database instance.
-
-    :param new_db: The database instance.
-    :return: None.
-    """
-    global db
-    db = new_db

src/accounting/models.py

@@ -17,15 +17,19 @@
 """The data models.
 
 """
+from __future__ import annotations
+
 import re
 import typing as t
+from decimal import Decimal
 
 import sqlalchemy as sa
 from flask import current_app
 from flask_babel import get_locale
 from sqlalchemy import text
 
-from accounting.database import db
+from accounting import db
+from accounting.locale import gettext
 from accounting.utils.user import user_cls, user_pk_column
 
 
@@ -109,8 +113,8 @@ class Account(db.Model):
     """The account number under the base account."""
     title_l10n = db.Column("title", db.String, nullable=False)
     """The title."""
-    is_offset_needed = db.Column(db.Boolean, nullable=False, default=False)
-    """Whether the entries of this account need offsets."""
+    is_pay_off_needed = db.Column(db.Boolean, nullable=False, default=False)
+    """Whether the entries of this account need pay-off."""
     created_at = db.Column(db.DateTime(timezone=True), nullable=False,
                            server_default=db.func.now())
     """The time of creation."""
@@ -134,6 +138,8 @@ class Account(db.Model):
     l10n = db.relationship("AccountL10n", back_populates="account",
                            lazy=False)
     """The localized titles."""
+    entries = db.relationship("JournalEntry", back_populates="account")
+    """The journal entries."""
 
     __CASH = "1111-001"
     """The code of the cash account,"""
@@ -197,6 +203,25 @@ class Account(db.Model):
                 return
         self.l10n.append(AccountL10n(locale=current_locale, title=value))
 
+    @property
+    def is_in_use(self) -> bool:
+        """Returns whether the account is in use.
+
+        :return: True if the account is in use, or False otherwise.
+        """
+        if not hasattr(self, "__is_in_use"):
+            setattr(self, "__is_in_use", len(self.entries) > 0)
+        return getattr(self, "__is_in_use")
+
+    @is_in_use.setter
+    def is_in_use(self, is_in_use: bool) -> None:
+        """Sets whether the account is in use.
+
+        :param is_in_use: True if the account is in use, or False otherwise.
+        :return: None.
+        """
+        setattr(self, "__is_in_use", is_in_use)
+
     @classmethod
     def find_by_code(cls, code: str) -> t.Self | None:
         """Finds an account by its code.
@@ -204,7 +229,7 @@ class Account(db.Model):
         :param code: The code.
         :return: The account, or None if this account does not exist.
         """
-        m = re.match("^([1-9]{4})-([0-9]{3})$", code)
+        m = re.match(r"^([1-9]{4})-(\d{3})$", code)
         if m is None:
             return None
         return cls.query.filter(cls.base_code == m.group(1),
@@ -251,6 +276,14 @@ class Account(db.Model):
                                 cls.base_code != "3353")\
             .order_by(cls.base_code, cls.no).all()
 
+    @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]
+
     @classmethod
     def cash(cls) -> t.Self:
         """Returns the cash account.
@@ -370,6 +403,8 @@ class Currency(db.Model):
     l10n = db.relationship("CurrencyL10n", back_populates="currency",
                            lazy=False)
     """The localized names."""
+    entries = db.relationship("JournalEntry", back_populates="currency")
+    """The journal entries."""
 
     def __str__(self) -> str:
         """Returns the string representation of the currency.
@@ -450,3 +485,215 @@ class CurrencyL10n(db.Model):
     """The locale."""
     name = db.Column(db.String, nullable=False)
     """The localized name."""
+
+
+class TransactionCurrency:
+    """A currency in a transaction."""
+
+    def __init__(self, code: str, debit: list[JournalEntry],
+                 credit: list[JournalEntry]):
+        """Constructs the currency in the transaction.
+
+        :param code: The currency code.
+        :param debit: The debit entries.
+        :param credit: The credit entries.
+        """
+        self.code: str = code
+        """The currency code."""
+        self.debit: list[JournalEntry] = debit
+        """The debit entries."""
+        self.credit: list[JournalEntry] = credit
+        """The credit entries."""
+
+    @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 journal entries.
+
+        :return: The total amount of the debit journal entries.
+        """
+        return sum([x.amount for x in self.debit])
+
+    @property
+    def credit_total(self) -> str:
+        """Returns the total amount of the credit journal entries.
+
+        :return: The total amount of the credit journal entries.
+        """
+        return sum([x.amount for x in self.credit])
+
+
+class Transaction(db.Model):
+    """A transaction."""
+    __tablename__ = "accounting_transactions"
+    """The table name."""
+    id = db.Column(db.Integer, nullable=False, primary_key=True,
+                   autoincrement=False)
+    """The transaction ID."""
+    date = db.Column(db.Date, nullable=False)
+    """The date."""
+    no = db.Column(db.Integer, nullable=False, default=text("1"))
+    """The account number under the date."""
+    note = db.Column(db.String)
+    """The note."""
+    created_at = db.Column(db.DateTime(timezone=True), nullable=False,
+                           server_default=db.func.now())
+    """The time of creation."""
+    created_by_id = db.Column(db.Integer,
+                              db.ForeignKey(user_pk_column,
+                                            onupdate="CASCADE"),
+                              nullable=False)
+    """The ID of the creator."""
+    created_by = db.relationship(user_cls, foreign_keys=created_by_id)
+    """The creator."""
+    updated_at = db.Column(db.DateTime(timezone=True), nullable=False,
+                           server_default=db.func.now())
+    """The time of last update."""
+    updated_by_id = db.Column(db.Integer,
+                              db.ForeignKey(user_pk_column,
+                                            onupdate="CASCADE"),
+                              nullable=False)
+    """The ID of the updator."""
+    updated_by = db.relationship(user_cls, foreign_keys=updated_by_id)
+    """The updator."""
+    entries = db.relationship("JournalEntry", back_populates="transaction")
+    """The journal entries."""
+
+    def __str__(self) -> str:
+        """Returns the string representation of this transaction.
+
+        :return: The string representation of this transaction.
+        """
+        if self.is_cash_expense:
+            return gettext("Cash Expense Transaction#%(id)s", id=self.id)
+        if self.is_cash_income:
+            return gettext("Cash Income Transaction#%(id)s", id=self.id)
+        return gettext("Transfer Transaction#%(id)s", id=self.id)
+
+    @property
+    def currencies(self) -> list[TransactionCurrency]:
+        """Returns the journal entries categorized by their currencies.
+
+        :return: The currency categories.
+        """
+        entries: list[JournalEntry] = sorted(self.entries, key=lambda x: x.no)
+        codes: list[str] = []
+        by_currency: dict[str, list[JournalEntry]] = {}
+        for entry in entries:
+            if entry.currency_code not in by_currency:
+                codes.append(entry.currency_code)
+                by_currency[entry.currency_code] = []
+            by_currency[entry.currency_code].append(entry)
+        return [TransactionCurrency(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_income(self) -> bool:
+        """Returns whether this is a cash income transaction.
+
+        :return: True if this is a cash income transaction, or False otherwise.
+        """
+        for currency in self.currencies:
+            if len(currency.debit) > 1:
+                return False
+            if currency.debit[0].account.code != "1111-001":
+                return False
+        return True
+
+    @property
+    def is_cash_expense(self) -> bool:
+        """Returns whether this is a cash expense transaction.
+
+        :return: True if this is a cash expense transaction, or False
+            otherwise.
+        """
+        for currency in self.currencies:
+            if len(currency.credit) > 1:
+                return False
+            if currency.credit[0].account.code != "1111-001":
+                return False
+        return True
+
+    def delete(self) -> None:
+        """Deletes the transaction.
+
+        :return: None.
+        """
+        JournalEntry.query\
+            .filter(JournalEntry.transaction_id == self.id).delete()
+        db.session.delete(self)
+
+
+class JournalEntry(db.Model):
+    """An accounting journal entry."""
+    __tablename__ = "accounting_journal_entries"
+    """The table name."""
+    id = db.Column(db.Integer, nullable=False, primary_key=True,
+                   autoincrement=False)
+    """The entry ID."""
+    transaction_id = db.Column(db.Integer,
+                               db.ForeignKey(Transaction.id,
+                                             onupdate="CASCADE",
+                                             ondelete="CASCADE"),
+                               nullable=False)
+    """The transaction ID."""
+    transaction = db.relationship(Transaction, back_populates="entries")
+    """The transaction."""
+    is_debit = db.Column(db.Boolean, nullable=False)
+    """True for a debit entry, or False for a credit entry."""
+    no = db.Column(db.Integer, nullable=False)
+    """The entry number under the transaction and debit or credit."""
+    pay_off_target_id = db.Column(db.Integer,
+                                  db.ForeignKey(id, onupdate="CASCADE"),
+                                  nullable=True)
+    """The ID of the pay-off target entry."""
+    pay_off_target = db.relationship("JournalEntry", back_populates="pay_off",
+                                     remote_side=id, passive_deletes=True)
+    """The pay-off target entry."""
+    pay_off = db.relationship("JournalEntry", back_populates="pay_off_target")
+    """The pay-off entries."""
+    currency_code = db.Column(db.String,
+                              db.ForeignKey(Currency.code, onupdate="CASCADE"),
+                              nullable=False)
+    """The currency code."""
+    currency = db.relationship(Currency, back_populates="entries")
+    """The currency."""
+    account_id = db.Column(db.Integer,
+                           db.ForeignKey(Account.id,
+                                         onupdate="CASCADE"),
+                           nullable=False)
+    """The account ID."""
+    account = db.relationship(Account, back_populates="entries", lazy=False)
+    """The account."""
+    summary = db.Column(db.String, nullable=True)
+    """The summary."""
+    amount = db.Column(db.Numeric(14, 2), nullable=False)
+    """The amount."""
+
+    @property
+    def eid(self) -> int | None:
+        """Returns the journal entry ID.  This is the alternative name of the
+        ID field, to work with WTForms.
+
+        :return: The journal entry ID.
+        """
+        return self.id
+
+    @property
+    def account_code(self) -> str:
+        """Returns the account code.
+
+        :return: The account code.
+        """
+        return self.account.code

src/accounting/static/css/style.css

@@ -34,6 +34,13 @@
     color: inherit;
     padding-right: 0;
 }
+.form-floating > textarea.form-control {
+    height: 6rem;
+}
+.accounting-dragged {
+    color: #141619;
+    background-color: #D3D3D4;
+}
 
 /** The card layout */
 .accounting-card {
@@ -58,6 +65,50 @@
     overflow-y: scroll;
 }
 
+/** The transaction management */
+.accounting-currency-control {
+    background-color: transparent;
+}
+.accounting-currency-content {
+    width: calc(100% - 3rem);
+}
+.accounting-entry-content {
+    width: calc(100% - 3rem);
+    background-color: transparent;
+}
+.accounting-entry-control {
+    border-color: transparent;
+}
+.accounting-transaction-card {
+    padding: 2em 1.5em;
+    margin: 1em;
+    background-color: #F8F9FA;
+    box-shadow: 0 4px 8px 0 rgba(0, 0, 0, 0.2), 0 6px 20px 0 rgba(0, 0, 0, 0.19);
+}
+.accounting-transaction-card h2 {
+    border-bottom: thick double slategray;
+}
+.accounting-list-group-stripped .list-group-item:nth-child(2n+1) {
+    background-color: #f2f2f2;
+}
+.accounting-list-group-stripped .list-group-item-success:nth-child(2n+1) {
+    background-color: #c7dbd2;
+}
+.accounting-list-group-hover .list-group-item:hover {
+    background-color: #ececec;
+}
+.accounting-transaction-entry {
+    border: none;
+}
+.accounting-transaction-entry-header {
+    font-weight: bolder;
+    border-bottom: thick double slategray;
+}
+.list-group-item.accounting-transaction-entry-total {
+    font-weight: bolder;
+    border-top: thick double slategray;
+}
+
 /* The Material Design text field (floating form control in Bootstrap) */
 .accounting-material-text-field {
     position: relative;
@@ -96,6 +147,36 @@
 .accounting-material-fab .btn:hover, .accounting-material-fab .btn:focus {
     box-shadow: 0 5px 5px -3px rgba(0, 0, 0, 0.2), 0 8px 10px 1px rgba(0, 0, 0, 0.14), 0 3px 14px 2px rgba(0,0,0,.12);
 }
+.accounting-btn-material-fab {
+    transition: transform .1s ease-in-out, right .1s ease-in-out, bottom .1s ease-in-out;
+}
+.show .accounting-btn-material-fab {
+    transform: scale(1.5) rotate(-45deg);
+}
+.accounting-material-fab-speed-dial-group {
+    position: absolute;
+    right: -2rem;
+    bottom: -7rem;
+    text-align: right;
+    opacity: 0;
+    transform: scale(0.1);
+    line-height: 5.5rem;
+    transition: opacity .1s ease-in-out, transform .1s ease-in-out, right .1s ease-in-out, bottom .1s ease-in-out;
+}
+.show .accounting-material-fab-speed-dial-group {
+    opacity: 1;
+    transform: scale(0.6);
+    right: -0.5rem;
+    bottom: 0.7rem;
+}
+.accounting-material-fab-speed-dial-group .btn {
+    background-color: white;
+    white-space: nowrap;
+    box-shadow: 0 3px 5px -1px rgba(0, 0, 0, 0.2), 0 6px 10px 0 rgba(0, 0, 0, 0.14), 0 1px 18px 0 rgba(0,0,0,.12);
+}
+.accounting-material-fab-speed-dial-group .btn:hover, .accounting-material-fab-speed-dial-group .btn:focus {
+    box-shadow: 0 5px 5px -3px rgba(0, 0, 0, 0.2), 0 8px 10px 1px rgba(0, 0, 0, 0.14), 0 3px 14px 2px rgba(0,0,0,.12);
+}
 
 /* The Material Design form switch */
 @media(max-width:767px) {

src/accounting/static/js/account-form.js

@@ -38,7 +38,7 @@ document.addEventListener("DOMContentLoaded", function () {
  * @private
  */
 function initializeBaseAccountSelector() {
-    const selector = document.getElementById("accounting-base-selector-model");
+    const selector = document.getElementById("accounting-base-selector-modal");
     const base = document.getElementById("accounting-base");
     const baseCode = document.getElementById("accounting-base-code");
     const baseContent = document.getElementById("accounting-base-content");
@@ -93,7 +93,6 @@ function initializeBaseAccountQuery() {
     const options = Array.from(document.getElementsByClassName("accounting-base-option"));
     const queryNoResult = document.getElementById("accounting-base-option-no-result");
     query.addEventListener("input", function () {
-        console.log(query.value);
         if (query.value === "") {
             options.forEach(function (option) {
                 option.classList.remove("d-none");
@@ -106,8 +105,8 @@ function initializeBaseAccountQuery() {
         options.forEach(function (option) {
             const queryValues = JSON.parse(option.dataset.queryValues);
             let isMatched = false;
-            for (let i = 0; i < queryValues.length; i++) {
-                if (queryValues[i].includes(query.value)) {
+            for (const queryValue of queryValues) {
+                if (queryValue.includes(query.value)) {
                     isMatched = true;
                     break;
                 }

src/accounting/static/js/drag-and-drop-reorder.js

@@ -46,14 +46,14 @@ function initializeMouseDragAndDropReordering(list, onReorder) {
         item.draggable = true;
         item.addEventListener("dragstart", function () {
             dragged = item;
-            dragged.classList.add("list-group-item-dark");
+            dragged.classList.add("accounting-dragged");
         });
         item.addEventListener("dragover", function () {
             onDragOver(dragged, item);
             onReorder();
         });
         item.addEventListener("dragend", function () {
-            dragged.classList.remove("list-group-item-dark");
+            dragged.classList.remove("accounting-dragged");
             dragged = null;
         });
     });
@@ -70,7 +70,7 @@ function initializeTouchDragAndDropReordering(list, onReorder) {
     const items = Array.from(list.children);
     items.forEach(function (item) {
         item.addEventListener("touchstart", function () {
-            item.classList.add("list-group-item-dark");
+            item.classList.add("accounting-dragged");
         });
         item.addEventListener("touchmove", function (event) {
             const touch = event.targetTouches[0];
@@ -79,7 +79,7 @@ function initializeTouchDragAndDropReordering(list, onReorder) {
             onReorder();
         });
         item.addEventListener("touchend", function () {
-            item.classList.remove("list-group-item-dark");
+            item.classList.remove("accounting-dragged");
         });
     });
 }
@@ -91,7 +91,7 @@ function initializeTouchDragAndDropReordering(list, onReorder) {
  * @param target {Element} the other item that was dragged over
  */
 function onDragOver(dragged, target) {
-    if (target.parentElement !== dragged.parentElement || target === dragged) {
+    if (dragged === null || target.parentElement !== dragged.parentElement || target === dragged) {
         return;
     }
     let isBefore = false;

src/accounting/static/js/material-fab-speed-dial.js

@@ -0,0 +1,44 @@
+/* The Mia! Accounting Flask Project
+ * material-fab-speed-dial.js: The JavaScript for the speed dial for the material floating buttons
+ */
+
+/*  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.
+ */
+
+/* Author: imacat@mail.imacat.idv.tw (imacat)
+ * First written: 2023/2/25
+ */
+
+// Initializes the page JavaScript.
+document.addEventListener("DOMContentLoaded", function () {
+    initializeMaterialFabSpeedDial();
+});
+
+/**
+ * Initializes the speed dial of the material floating buttons.
+ *
+ * @private
+ */
+function initializeMaterialFabSpeedDial() {
+    const btnFab = document.getElementById("accounting-btn-material-fab-speed-dial");
+    const fab = document.getElementById(btnFab.dataset.target);
+    btnFab.onclick = function () {
+        if (fab.classList.contains("show")) {
+            fab.classList.remove("show");
+        } else {
+            fab.classList.add("show");
+        }
+    }
+}

src/accounting/static/js/transaction-form.js

@@ -0,0 +1,832 @@
+/* The Mia! Accounting Flask Project
+ * transaction-transfer-form.js: The JavaScript for the transfer transaction form
+ */
+
+/*  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.
+ */
+
+/* Author: imacat@mail.imacat.idv.tw (imacat)
+ * First written: 2023/2/25
+ */
+
+// Initializes the page JavaScript.
+document.addEventListener("DOMContentLoaded", function () {
+    initializeCurrencyForms();
+    initializeJournalEntries();
+    initializeAccountSelectors();
+    initializeFormValidation();
+});
+
+/**
+ * Escapes the HTML special characters and returns.
+ *
+ * @param s {string} the original string
+ * @returns {string} the string with HTML special character escaped
+ * @private
+ */
+function escapeHtml(s) {
+    return String(s)
+         .replaceAll("&", "&")
+         .replaceAll("<", "&lt;")
+         .replaceAll(">", "&gt;")
+         .replaceAll("\"", "&quot;");
+}
+
+/**
+ * Formats a Decimal number.
+ *
+ * @param number {Decimal} the Decimal number
+ * @returns {string} the formatted Decimal number
+ */
+function formatDecimal(number) {
+    if (number.equals(new Decimal("0"))) {
+        return "-";
+    }
+    const frac = number.modulo(1);
+    const whole = Number(number.minus(frac)).toLocaleString();
+    return whole + String(frac).substring(1);
+}
+
+/**
+ * Initializes the currency forms.
+ *
+ * @private
+ */
+function initializeCurrencyForms() {
+    const form = document.getElementById("accounting-form");
+    const btnNew = document.getElementById("accounting-btn-new-currency");
+    const currencyList = document.getElementById("accounting-currency-list");
+    const deleteButtons = Array.from(document.getElementsByClassName("accounting-btn-delete-currency"));
+    const onReorder = function () {
+        const currencies = Array.from(currencyList.children);
+        for (let i = 0; i < currencies.length; i++) {
+            const no = document.getElementById(currencies[i].dataset.prefix + "-no");
+            no.value = String(i + 1);
+        }
+    };
+    btnNew.onclick = function () {
+        const currencies = Array.from(document.getElementsByClassName("accounting-currency"));
+        let maxIndex = 0;
+        currencies.forEach(function (currency) {
+            const index = parseInt(currency.dataset.index);
+            if (maxIndex < index) {
+                maxIndex = index;
+            }
+        });
+        const newIndex = String(maxIndex + 1);
+        const html = form.dataset.currencyTemplate
+            .replaceAll("CURRENCY_INDEX", escapeHtml(newIndex));
+        currencyList.insertAdjacentHTML("beforeend", html);
+        const newEntryButtons = Array.from(document.getElementsByClassName("accounting-currency-" + newIndex + "-btn-new-entry"));
+        const btnDelete = document.getElementById("accounting-btn-delete-currency-" + newIndex);
+        newEntryButtons.forEach(initializeNewEntryButton);
+        initializeBtnDeleteCurrency(btnDelete);
+        resetDeleteCurrencyButtons();
+        initializeDragAndDropReordering(currencyList, onReorder);
+    };
+    deleteButtons.forEach(initializeBtnDeleteCurrency);
+    initializeDragAndDropReordering(currencyList, onReorder);
+}
+
+/**
+ * Initializes the button to delete a currency.
+ *
+ * @param button {HTMLButtonElement} the button to delete a currency.
+ * @private
+ */
+function initializeBtnDeleteCurrency(button) {
+    const target = document.getElementById(button.dataset.target);
+    button.onclick = function () {
+        target.parentElement.removeChild(target);
+        resetDeleteCurrencyButtons();
+    };
+}
+
+/**
+ * Resets the status of the delete currency buttons.
+ *
+ * @private
+ */
+function resetDeleteCurrencyButtons() {
+    const buttons = Array.from(document.getElementsByClassName("accounting-btn-delete-currency"));
+    if (buttons.length > 1) {
+        buttons.forEach(function (button) {
+            button.classList.remove("d-none");
+        });
+    } else {
+        buttons[0].classList.add("d-none");
+    }
+}
+
+/**
+ * Initializes the journal entry forms.
+ *
+ * @private
+ */
+function initializeJournalEntries() {
+    const newButtons = Array.from(document.getElementsByClassName("accounting-btn-new-entry"));
+    const entryLists = Array.from(document.getElementsByClassName("accounting-entry-list"));
+    const entries = Array.from(document.getElementsByClassName("accounting-entry"))
+    const deleteButtons = Array.from(document.getElementsByClassName("accounting-btn-delete-entry"));
+    newButtons.forEach(initializeNewEntryButton);
+    entryLists.forEach(initializeJournalEntryListReorder);
+    entries.forEach(initializeJournalEntry);
+    deleteButtons.forEach(initializeDeleteJournalEntryButton);
+    initializeJournalEntryFormModal();
+}
+
+/**
+ * Initializes the button to add a new journal entry.
+ *
+ * @param button {HTMLButtonElement} the button to add a new journal entry
+ */
+function initializeNewEntryButton(button) {
+    const entryForm = document.getElementById("accounting-entry-form");
+    const formAccountControl = document.getElementById("accounting-entry-form-account-control");
+    const formAccount = document.getElementById("accounting-entry-form-account");
+    const formAccountError = document.getElementById("accounting-entry-form-account-error")
+    const formSummary = document.getElementById("accounting-entry-form-summary");
+    const formSummaryError = document.getElementById("accounting-entry-form-summary-error");
+    const formAmount = document.getElementById("accounting-entry-form-amount");
+    const formAmountError = document.getElementById("accounting-entry-form-amount-error");
+    button.onclick = function () {
+        entryForm.dataset.currencyIndex = button.dataset.currencyIndex;
+        entryForm.dataset.entryType = button.dataset.entryType;
+        entryForm.dataset.entryIndex = button.dataset.entryIndex;
+        formAccountControl.classList.remove("accounting-not-empty")
+        formAccountControl.classList.remove("is-invalid");
+        formAccountControl.dataset.bsTarget = button.dataset.accountModal;
+        formAccount.innerText = "";
+        formAccount.dataset.code = "";
+        formAccount.dataset.text = "";
+        formAccountError.innerText = "";
+        formSummary.value = "";
+        formSummary.classList.remove("is-invalid");
+        formSummaryError.innerText = ""
+        formAmount.value = "";
+        formAmount.classList.remove("is-invalid");
+        formAmountError.innerText = "";
+    };
+}
+
+/**
+ * Initializes the reordering of a journal entry list.
+ *
+ * @param entryList {HTMLUListElement} the journal entry list.
+ */
+function initializeJournalEntryListReorder(entryList) {
+    initializeDragAndDropReordering(entryList, function () {
+        const entries = Array.from(entryList.children);
+        for (let i = 0; i < entries.length; i++) {
+            const no = document.getElementById(entries[i].dataset.prefix + "-no");
+            no.value = String(i + 1);
+        }
+    });
+}
+
+/**
+ * Initializes the journal entry.
+ *
+ * @param entry {HTMLLIElement} the journal entry.
+ */
+function initializeJournalEntry(entry) {
+    const entryForm = document.getElementById("accounting-entry-form");
+    const accountCode = document.getElementById(entry.dataset.prefix + "-account-code");
+    const summary = document.getElementById(entry.dataset.prefix + "-summary");
+    const amount = document.getElementById(entry.dataset.prefix + "-amount");
+    const control = document.getElementById(entry.dataset.prefix + "-control");
+    const formAccountControl = document.getElementById("accounting-entry-form-account-control");
+    const formAccount = document.getElementById("accounting-entry-form-account");
+    const formSummary = document.getElementById("accounting-entry-form-summary");
+    const formAmount = document.getElementById("accounting-entry-form-amount");
+    control.onclick = function () {
+        entryForm.dataset.currencyIndex = entry.dataset.currencyIndex;
+        entryForm.dataset.entryType = entry.dataset.entryType;
+        entryForm.dataset.entryIndex = entry.dataset.entryIndex;
+        if (accountCode.value === "") {
+            formAccountControl.classList.remove("accounting-not-empty");
+        } else {
+            formAccountControl.classList.add("accounting-not-empty");
+        }
+        formAccountControl.dataset.bsTarget = entry.dataset.accountModal;
+        formAccount.innerText = accountCode.dataset.text;
+        formAccount.dataset.code = accountCode.value;
+        formAccount.dataset.text = accountCode.dataset.text;
+        formSummary.value = summary.value;
+        formAmount.value = amount.value;
+        validateJournalEntryForm();
+    };
+}
+
+/**
+ * Initializes the journal entry form modal.
+ *
+ * @private
+ */
+function initializeJournalEntryFormModal() {
+    const entryForm = document.getElementById("accounting-entry-form");
+    const formAccountControl = document.getElementById("accounting-entry-form-account-control");
+    const formAccount = document.getElementById("accounting-entry-form-account");
+    const formSummary = document.getElementById("accounting-entry-form-summary");
+    const formAmount = document.getElementById("accounting-entry-form-amount");
+    const modal = document.getElementById("accounting-entry-form-modal");
+    formAccountControl.onclick = function () {
+        const prefix = "accounting-" + entryForm.dataset.entryType + "-account";
+        const query = document.getElementById(prefix + "-selector-query")
+        const more = document.getElementById(prefix + "-more");
+        const options = Array.from(document.getElementsByClassName(prefix + "-option"));
+        const btnClear = document.getElementById(prefix + "-btn-clear");
+        query.value = "";
+        more.classList.remove("d-none");
+        filterAccountOptions(prefix);
+        options.forEach(function (option) {
+            if (option.dataset.code === formAccount.dataset.code) {
+                option.classList.add("active");
+            } else {
+                option.classList.remove("active");
+            }
+        });
+        if (formAccount.dataset.code === "") {
+            btnClear.classList.add("btn-secondary");
+            btnClear.classList.remove("btn-danger");
+            btnClear.disabled = true;
+        } else {
+            btnClear.classList.add("btn-danger");
+            btnClear.classList.remove("btn-secondary");
+            btnClear.disabled = false;
+        }
+    };
+    formSummary.onchange = validateJournalEntrySummary;
+    formAmount.onchange = validateJournalEntryAmount;
+    entryForm.onsubmit = function () {
+        if (validateJournalEntryForm()) {
+            saveJournalEntryForm();
+            bootstrap.Modal.getInstance(modal).hide();
+        }
+        return false;
+    }
+}
+
+/**
+ * Validates the journal entry form modal.
+ *
+ * @return {boolean} true if the form is valid, or false otherwise.
+ * @private
+ */
+function validateJournalEntryForm() {
+    let isValid = true;
+    isValid = validateJournalEntryAccount() && isValid;
+    isValid = validateJournalEntrySummary() && isValid;
+    isValid = validateJournalEntryAmount() && isValid
+    return isValid;
+}
+
+/**
+ * Validates the account in the journal entry form modal.
+ *
+ * @return {boolean} true if valid, or false otherwise
+ * @private
+ */
+function validateJournalEntryAccount() {
+    const field = document.getElementById("accounting-entry-form-account");
+    const error = document.getElementById("accounting-entry-form-account-error");
+    const control = document.getElementById("accounting-entry-form-account-control");
+    if (field.dataset.code === "") {
+        control.classList.add("is-invalid");
+        error.innerText = A_("Please select the account.");
+        return false;
+    }
+    control.classList.remove("is-invalid");
+    error.innerText = "";
+    return true;
+}
+
+/**
+ * Validates the summary in the journal entry form modal.
+ *
+ * @return {boolean} true if valid, or false otherwise
+ * @private
+ */
+function validateJournalEntrySummary() {
+    const field = document.getElementById("accounting-entry-form-summary");
+    const error = document.getElementById("accounting-entry-form-summary-error");
+    field.value = field.value.trim();
+    field.classList.remove("is-invalid");
+    error.innerText = "";
+    return true;
+}
+
+/**
+ * Validates the amount in the journal entry form modal.
+ *
+ * @return {boolean} true if valid, or false otherwise
+ * @private
+ */
+function validateJournalEntryAmount() {
+    const field = document.getElementById("accounting-entry-form-amount");
+    const error = document.getElementById("accounting-entry-form-amount-error");
+    field.value = field.value.trim();
+    field.classList.remove("is-invalid");
+    if (field.value === "") {
+        field.classList.add("is-invalid");
+        error.innerText = A_("Please fill in the amount.");
+        return false;
+    }
+    error.innerText = "";
+    return true;
+}
+
+/**
+ * Saves the journal entry form modal to the form.
+ *
+ * @private
+ */
+function saveJournalEntryForm() {
+    const form = document.getElementById("accounting-form");
+    const entryForm = document.getElementById("accounting-entry-form");
+    const formAccount = document.getElementById("accounting-entry-form-account");
+    const formSummary = document.getElementById("accounting-entry-form-summary");
+    const formAmount = document.getElementById("accounting-entry-form-amount");
+    const currencyIndex = entryForm.dataset.currencyIndex;
+    const entryType = entryForm.dataset.entryType;
+    let entryIndex;
+    if (entryForm.dataset.entryIndex === "new") {
+        const entries = Array.from(document.getElementsByClassName("accounting-currency-" + currencyIndex + "-" + entryType));
+        const entryList = document.getElementById("accounting-currency-" + currencyIndex + "-" + entryType + "-list")
+        let maxIndex = 0;
+        entries.forEach(function (entry) {
+            const index = parseInt(entry.dataset.entryIndex);
+            if (maxIndex < index) {
+                maxIndex = index;
+            }
+        });
+        entryIndex = String(maxIndex + 1);
+        const html = form.dataset.entryTemplate
+            .replaceAll("CURRENCY_INDEX", escapeHtml(currencyIndex))
+            .replaceAll("ENTRY_TYPE", escapeHtml(entryType))
+            .replaceAll("ENTRY_INDEX", escapeHtml(entryIndex));
+        entryList.insertAdjacentHTML("beforeend", html);
+        initializeJournalEntryListReorder(entryList);
+    } else {
+        entryIndex = entryForm.dataset.entryIndex;
+    }
+    const currency = document.getElementById("accounting-currency-" + currencyIndex);
+    const entry = document.getElementById("accounting-currency-" + currencyIndex + "-" + entryType + "-" + entryIndex);
+    const accountCode = document.getElementById(entry.dataset.prefix + "-account-code");
+    const accountText = document.getElementById(entry.dataset.prefix + "-account-text");
+    const summary = document.getElementById(entry.dataset.prefix + "-summary");
+    const summaryText = document.getElementById(entry.dataset.prefix + "-summary-text");
+    const amount = document.getElementById(entry.dataset.prefix + "-amount");
+    const amountText = document.getElementById(entry.dataset.prefix + "-amount-text");
+    accountCode.value = formAccount.dataset.code;
+    accountCode.dataset.text = formAccount.dataset.text;
+    accountText.innerText = formAccount.dataset.text;
+    summary.value = formSummary.value;
+    summaryText.innerText = formSummary.value;
+    amount.value = formAmount.value;
+    amountText.innerText = formatDecimal(new Decimal(formAmount.value));
+    if (entryForm.dataset.entryIndex === "new") {
+        const btnDelete = document.getElementById(entry.dataset.prefix + "-btn-delete");
+        initializeJournalEntry(entry);
+        initializeDeleteJournalEntryButton(btnDelete);
+        resetDeleteJournalEntryButtons(btnDelete.dataset.sameClass);
+    }
+    updateBalance(currencyIndex, entryType);
+    validateJournalEntriesReal(currencyIndex, entryType);
+    validateBalance(currency);
+}
+
+/**
+ * Initializes the button to delete a journal entry.
+ *
+ * @param button {HTMLButtonElement} the button to delete a journal entry
+ */
+function initializeDeleteJournalEntryButton(button) {
+    const target = document.getElementById(button.dataset.target);
+    const currencyIndex = target.dataset.currencyIndex;
+    const entryType = target.dataset.entryType;
+    const currency = document.getElementById("accounting-currency-" + currencyIndex);
+    button.onclick = function () {
+        target.parentElement.removeChild(target);
+        resetDeleteJournalEntryButtons(button.dataset.sameClass);
+        updateBalance(currencyIndex, entryType);
+        validateJournalEntriesReal(currencyIndex, entryType);
+        validateBalance(currency);
+    };
+}
+
+/**
+ * Resets the status of the delete journal entry buttons.
+ *
+ * @param sameClass {string} the class of the buttons
+ * @private
+ */
+function resetDeleteJournalEntryButtons(sameClass) {
+    const buttons = Array.from(document.getElementsByClassName(sameClass));
+    if (buttons.length > 1) {
+        buttons.forEach(function (button) {
+            button.classList.remove("d-none");
+        });
+    } else {
+        buttons[0].classList.add("d-none");
+    }
+}
+
+/**
+ * Updates the balance.
+ *
+ * @param currencyIndex {string} the currency index.
+ * @param entryType {string} the journal entry type, either "debit" or "credit"
+ * @private
+ */
+function updateBalance(currencyIndex, entryType) {
+    const prefix = "accounting-currency-" + currencyIndex + "-" + entryType;
+    const amounts = Array.from(document.getElementsByClassName(prefix + "-amount"));
+    const totalText = document.getElementById(prefix + "-total");
+    let total = new Decimal("0");
+    amounts.forEach(function (amount) {
+        if (amount.value !== "") {
+            total = total.plus(new Decimal(amount.value));
+        }
+    });
+    totalText.innerText = formatDecimal(total);
+}
+
+/**
+ * Initializes the account selectors.
+ *
+ * @private
+ */
+function initializeAccountSelectors() {
+    const selectors = Array.from(document.getElementsByClassName("accounting-selector-modal"));
+    const formAccountControl = document.getElementById("accounting-entry-form-account-control");
+    const formAccount = document.getElementById("accounting-entry-form-account");
+    selectors.forEach(function (selector) {
+        const more = document.getElementById(selector.dataset.prefix + "-more");
+        const btnClear = document.getElementById(selector.dataset.prefix + "-btn-clear");
+        const options = Array.from(document.getElementsByClassName(selector.dataset.prefix + "-option"));
+        more.onclick = function () {
+            more.classList.add("d-none");
+            filterAccountOptions(selector.dataset.prefix);
+        };
+        initializeAccountQuery(selector);
+        btnClear.onclick = function () {
+            formAccountControl.classList.remove("accounting-not-empty");
+            formAccount.innerText = "";
+            formAccount.dataset.code = "";
+            formAccount.dataset.text = "";
+            validateJournalEntryAccount();
+        };
+        options.forEach(function (option) {
+            option.onclick = function () {
+                formAccountControl.classList.add("accounting-not-empty");
+                formAccount.innerText = option.dataset.content;
+                formAccount.dataset.code = option.dataset.code;
+                formAccount.dataset.text = option.dataset.content;
+                validateJournalEntryAccount();
+            };
+        });
+    });
+}
+
+/**
+ * Initializes the query on the account options.
+ *
+ * @param selector {HTMLDivElement} the selector modal
+ * @private
+ */
+function initializeAccountQuery(selector) {
+    const query = document.getElementById(selector.dataset.prefix + "-selector-query");
+    query.addEventListener("input", function () {
+        filterAccountOptions(selector.dataset.prefix);
+    });
+}
+
+/**
+ * Filters the account options.
+ *
+ * @param prefix {string} the HTML ID and class prefix
+ * @private
+ */
+function filterAccountOptions(prefix) {
+    const query = document.getElementById(prefix + "-selector-query");
+    const optionList = document.getElementById(prefix + "-option-list");
+    if (optionList === null) {
+        console.log(prefix + "-option-list");
+    }
+    const options = Array.from(document.getElementsByClassName(prefix + "-option"));
+    const more = document.getElementById(prefix + "-more");
+    const queryNoResult = document.getElementById(prefix + "-option-no-result");
+    const codesInUse = getAccountCodeUsedInForm();
+    let shouldAnyShow = false;
+    options.forEach(function (option) {
+        const shouldShow = shouldAccountOptionShow(option, more, codesInUse, query);
+        if (shouldShow) {
+            option.classList.remove("d-none");
+            shouldAnyShow = true;
+        } else {
+            option.classList.add("d-none");
+        }
+    });
+    if (!shouldAnyShow && more.classList.contains("d-none")) {
+        optionList.classList.add("d-none");
+        queryNoResult.classList.remove("d-none");
+    } else {
+        optionList.classList.remove("d-none");
+        queryNoResult.classList.add("d-none");
+    }
+}
+
+/**
+ * Returns whether an account option should show.
+ *
+ * @param option {HTMLLIElement} the account option
+ * @param more {HTMLLIElement} the more account element
+ * @param inUse {string[]} the account codes that are used in the form
+ * @param query {HTMLInputElement} the query element, if any
+ * @return {boolean} true if the account option should show, or false otherwise
+ * @private
+ */
+function shouldAccountOptionShow(option, more, inUse, query) {
+    const isQueryMatched = function () {
+        if (query.value === "") {
+            return true;
+        }
+        const queryValues = JSON.parse(option.dataset.queryValues);
+        for (const queryValue of queryValues) {
+            if (queryValue.includes(query.value)) {
+                return true;
+            }
+        }
+        return false;
+    };
+    const isMoreMatched = function () {
+        if (more.classList.contains("d-none")) {
+            return true;
+        }
+        return option.classList.contains("accounting-account-in-use") || inUse.includes(option.dataset.code);
+    };
+    return isMoreMatched() && isQueryMatched();
+}
+
+/**
+ * Returns the account codes that are used in the form.
+ *
+ * @return {string[]} the account codes that are used in the form
+ * @private
+ */
+function getAccountCodeUsedInForm() {
+    const accountCodes = Array.from(document.getElementsByClassName("accounting-account-code"));
+    const formAccount = document.getElementById("accounting-entry-form-account");
+    const inUse = [formAccount.dataset.code];
+    accountCodes.forEach(function (accountCode) {
+        inUse.push(accountCode.value);
+    });
+    return inUse
+}
+
+/**
+ * Initializes the form validation.
+ *
+ * @private
+ */
+function initializeFormValidation() {
+    const date = document.getElementById("accounting-date");
+    const note = document.getElementById("accounting-note");
+    const form = document.getElementById("accounting-form");
+    date.onchange = validateDate;
+    note.onchange = validateNote;
+    form.onsubmit = validateForm;
+}
+
+/**
+ * Validates the form.
+ *
+ * @return {boolean} true if valid, or false otherwise
+ * @private
+ */
+function validateForm() {
+    let isValid = true;
+    isValid = validateDate() && isValid;
+    isValid = validateCurrencies() && isValid;
+    isValid = validateNote() && isValid;
+    return isValid;
+}
+
+/**
+ * Validates the date.
+ *
+ * @return {boolean} true if valid, or false otherwise
+ * @private
+ */
+function validateDate() {
+    const field = document.getElementById("accounting-date");
+    const error = document.getElementById("accounting-date-error");
+    field.value = field.value.trim();
+    field.classList.remove("is-invalid");
+    if (field.value === "") {
+        field.classList.add("is-invalid");
+        error.innerText = A_("Please fill in the date.");
+        return false;
+    }
+    error.innerText = "";
+    return true;
+}
+
+/**
+ * Validates the currency sub-forms.
+ *
+ * @return {boolean} true if valid, or false otherwise
+ * @private
+ */
+function validateCurrencies() {
+    const currencies = Array.from(document.getElementsByClassName("accounting-currency"));
+    let isValid = true;
+    isValid = validateCurrenciesReal() && isValid;
+    currencies.forEach(function (currency) {
+        isValid = validateCurrency(currency) && isValid;
+    });
+    return isValid;
+}
+
+/**
+ * Validates the currency sub-forms, the validator itself.
+ *
+ * @return {boolean} true if valid, or false otherwise
+ * @private
+ */
+function validateCurrenciesReal() {
+    const field = document.getElementById("accounting-currencies");
+    const error = document.getElementById("accounting-currencies-error");
+    const currencies = Array.from(document.getElementsByClassName("accounting-currency"));
+    if (currencies.length === 0) {
+        field.classList.add("is-invalid");
+        error.innerText = A_("Please add some currencies.");
+        return false;
+    }
+    field.classList.remove("is-invalid");
+    error.innerText = "";
+    return true;
+}
+
+/**
+ * Validates a currency sub-form.
+ *
+ * @param currency {HTMLDivElement} the currency sub-form
+ * @return {boolean} true if valid, or false otherwise
+ * @private
+ */
+function validateCurrency(currency) {
+    const prefix = "accounting-currency-" + currency.dataset.index;
+    const debit = document.getElementById(prefix + "-debit");
+    const credit = document.getElementById(prefix + "-credit");
+    let isValid = true;
+    if (debit !== null) {
+        isValid = validateJournalEntries(currency, "debit") && isValid;
+    }
+    if (credit !== null) {
+        isValid = validateJournalEntries(currency, "credit") && isValid;
+    }
+    if (debit !== null && credit !== null) {
+        isValid = validateBalance(currency) && isValid;
+    }
+    return isValid;
+}
+
+/**
+ * Validates the journal entries in a currency sub-form.
+ *
+ * @param currency {HTMLDivElement} the currency
+ * @param entryType {string} the journal entry type, either "debit" or "credit"
+ * @return {boolean} true if valid, or false otherwise
+ * @private
+ */
+function validateJournalEntries(currency, entryType) {
+    const currencyIndex = currency.dataset.index;
+    const entries = Array.from(document.getElementsByClassName("accounting-currency-" + currencyIndex + "-" + entryType));
+    let isValid = true;
+    isValid = validateJournalEntriesReal(currencyIndex, entryType) && isValid;
+    entries.forEach(function (entry) {
+        isValid = validateJournalEntry(entry) && isValid;
+    })
+    return isValid;
+}
+
+/**
+ * Validates the journal entries, the validator itself.
+ *
+ * @param currencyIndex {string} the currency index
+ * @param entryType {string} the journal entry type, either "debit" or "credit"
+ * @return {boolean} true if valid, or false otherwise
+ * @private
+ */
+function validateJournalEntriesReal(currencyIndex, entryType) {
+    const prefix = "accounting-currency-" + currencyIndex + "-" + entryType;
+    const field = document.getElementById(prefix);
+    const error = document.getElementById(prefix + "-error");
+    const entries = Array.from(document.getElementsByClassName(prefix));
+    if (entries.length === 0) {
+        field.classList.add("is-invalid");
+        error.innerText = A_("Please add some journal entries.");
+        return false;
+    }
+    field.classList.remove("is-invalid");
+    error.innerText = "";
+    return true;
+}
+
+/**
+ * Validates a journal entry sub-form in a currency sub-form.
+ *
+ * @param entry {HTMLLIElement} the journal entry
+ * @return {boolean} true if valid, or false otherwise
+ * @private
+ */
+function validateJournalEntry(entry) {
+    const control = document.getElementById(entry.dataset.prefix + "-control");
+    const error = document.getElementById(entry.dataset.prefix + "-error");
+    const accountCode = document.getElementById(entry.dataset.prefix + "-account-code");
+    const amount = document.getElementById(entry.dataset.prefix + "-amount");
+    if (accountCode.value === "") {
+        control.classList.add("is-invalid");
+        error.innerText = A_("Please select the account.");
+        return false;
+    }
+    if (amount.value === "") {
+        control.classList.add("is-invalid");
+        error.innerText = A_("Please fill in the amount.");
+        return false;
+    }
+    control.classList.remove("is-invalid");
+    error.innerText = "";
+    return true;
+}
+
+/**
+ * Validates the balance of a currency sub-form.
+ *
+ * @param currency {HTMLDivElement} the currency sub-form
+ * @return {boolean} true if valid, or false otherwise
+ * @private
+ */
+function validateBalance(currency) {
+    const prefix = "accounting-currency-" + currency.dataset.index;
+    const control = document.getElementById(prefix + "-control");
+    const error = document.getElementById(prefix + "-error");
+    const debit = document.getElementById(prefix + "-debit");
+    const debitAmounts = Array.from(document.getElementsByClassName(prefix + "-debit-amount"));
+    const credit = document.getElementById(prefix + "-credit");
+    const creditAmounts = Array.from(document.getElementsByClassName(prefix + "-credit-amount"));
+    if (debit !== null && credit !== null) {
+        let debitTotal = new Decimal("0");
+        debitAmounts.forEach(function (amount) {
+            if (amount.value !== "") {
+                debitTotal = debitTotal.plus(new Decimal(amount.value));
+            }
+        });
+        let creditTotal = new Decimal("0");
+        creditAmounts.forEach(function (amount) {
+            if (amount.value !== "") {
+                creditTotal = creditTotal.plus(new Decimal(amount.value));
+            }
+        });
+        if (!debitTotal.equals(creditTotal)) {
+            control.classList.add("is-invalid");
+            error.innerText = A_("The totals of the debit and credit amounts do not match.");
+            return false;
+        }
+    }
+    control.classList.remove("is-invalid");
+    error.innerText = "";
+    return true;
+}
+
+
+/**
+ * Validates the note.
+ *
+ * @return {boolean} true if valid, or false otherwise
+ * @private
+ */
+function validateNote() {
+    const field = document.getElementById("accounting-note");
+    const error = document.getElementById("accounting-note-error");
+    field.value = field.value
+         .replace(/^\s*\n/, "")
+         .trimEnd();
+    field.classList.remove("is-invalid");
+    error.innerText = "";
+    return true;
+}

src/accounting/static/js/transaction-order.js

@@ -0,0 +1,37 @@
+/* The Mia! Accounting Flask Project
+ * transaction-order.js: The JavaScript for the transaction order
+ */
+
+/*  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.
+ */
+
+/* Author: imacat@mail.imacat.idv.tw (imacat)
+ * First written: 2023/2/26
+ */
+
+// Initializes the page JavaScript.
+document.addEventListener("DOMContentLoaded", function () {
+    const list = document.getElementById("accounting-order-list");
+    if (list !== null) {
+        const onReorder = function () {
+            const accounts = Array.from(list.children);
+            for (let i = 0; i < accounts.length; i++) {
+                const no = document.getElementById("accounting-order-" + accounts[i].dataset.id + "-no");
+                no.value = String(i + 1);
+            }
+        };
+        initializeDragAndDropReordering(list, onReorder);
+    }
+});

src/accounting/templates/accounting/account/detail.html

@@ -62,12 +62,12 @@ First written: 2023/1/31
     {% if "next" in request.args %}
       <input type="hidden" name="next" value="{{ request.args["next"] }}">
     {% endif %}
-    <div class="modal fade" id="accounting-delete-modal" tabindex="-1" aria-labelledby="accounting-delete-model-label" aria-hidden="true">
+    <div class="modal fade" id="accounting-delete-modal" tabindex="-1" aria-labelledby="accounting-delete-modal-label" aria-hidden="true">
       <div class="modal-dialog">
         <div class="modal-content">
           <div class="modal-header">
-            <h1 class="modal-title fs-5" id="accounting-delete-model-label">{{ A_("Delete Account Confirmation") }}</h1>
-            <button type="button" class="btn-close" data-bs-dismiss="modal" aria-label="Close"></button>
+            <h1 class="modal-title fs-5" id="accounting-delete-modal-label">{{ A_("Delete Account Confirmation") }}</h1>
+            <button type="button" class="btn-close" data-bs-dismiss="modal" aria-label="{{ A_("Close") }}"></button>
           </div>
           <div class="modal-body">
             {{ A_("Do you really want to delete this account?") }}
@@ -85,9 +85,9 @@ First written: 2023/1/31
 <div class="accounting-card col-sm-6">
   <div class="accounting-card-title">{{ obj.title }}</div>
   <div class="accounting-card-code">{{ obj.code }}</div>
-  {% if obj.is_offset_needed %}
+  {% if obj.is_pay_off_needed %}
     <div>
-      <span class="badge rounded-pill bg-info">{{ A_("Offset needed") }}</span>
+      <span class="badge rounded-pill bg-info">{{ A_("Pay-off needed") }}</span>
     </div>
   {% endif %}
   <div class="small text-secondary fst-italic">

src/accounting/templates/accounting/account/include/form.html

@@ -41,7 +41,7 @@ First written: 2023/2/1
   {% endif %}
   <div class="form-floating mb-3">
     <input id="accounting-base-code" type="hidden" name="base_code" value="{{ "" if form.base_code.data is none else form.base_code.data }}">
-    <div id="accounting-base" class="form-control accounting-clickable accounting-material-text-field {% if form.base_code.data %} accounting-not-empty {% endif %} {% if form.base_code.errors %} is-invalid {% endif %}" data-bs-toggle="modal" data-bs-target="#accounting-base-selector-model">
+    <div id="accounting-base" class="form-control accounting-clickable accounting-material-text-field {% if form.base_code.data %} accounting-not-empty {% endif %} {% if form.base_code.errors %} is-invalid {% endif %}" data-bs-toggle="modal" data-bs-target="#accounting-base-selector-modal">
       <label class="form-label" for="accounting-base">{{ A_("Base account") }}</label>
       <div id="accounting-base-content">
         {% if form.base_code.data %}
@@ -63,9 +63,9 @@ First written: 2023/2/1
   </div>
 
   <div class="form-check form-switch mb-3">
-    <input id="accounting-is-offset-needed" class="form-check-input" type="checkbox" name="is_offset_needed" value="1" {% if form.is_offset_needed.data %} checked="checked" {% endif %}>
-    <label class="form-check-label" for="accounting-is-offset-needed">
-      {{ A_("The entries in the account need offsets.") }}
+    <input id="accounting-is-pay-off-needed" class="form-check-input" type="checkbox" name="is_pay_off_needed" value="1" {% if form.is_pay_off_needed.data %} checked="checked" {% endif %}>
+    <label class="form-check-label" for="accounting-is-pay-off-needed">
+      {{ A_("The entries in the account need pay-off.") }}
     </label>
   </div>
 
@@ -83,16 +83,16 @@ First written: 2023/2/1
   </div>
 </form>
 
-<div class="modal fade" id="accounting-base-selector-model" tabindex="-1" aria-labelledby="accounting-base-selector-model-label" aria-hidden="true">
+<div class="modal fade" id="accounting-base-selector-modal" tabindex="-1" aria-labelledby="accounting-base-selector-modal-label" aria-hidden="true">
   <div class="modal-dialog">
     <div class="modal-content">
       <div class="modal-header">
-        <h1 class="modal-title fs-5" id="accounting-base-selector-model-label">{{ A_("Select Base Account") }}</h1>
-        <button type="button" class="btn-close" data-bs-dismiss="modal" aria-label="Close"></button>
+        <h1 class="modal-title fs-5" id="accounting-base-selector-modal-label">{{ A_("Select Base Account") }}</h1>
+        <button type="button" class="btn-close" data-bs-dismiss="modal" aria-label="{{ A_("Close") }}"></button>
       </div>
       <div class="modal-body">
         <div class="input-group mb-2">
-          <input id="accounting-base-selector-query" class="form-control form-control-sm" type="search" placeholder=" " required="required" aria-label="Search">
+          <input id="accounting-base-selector-query" class="form-control form-control-sm" type="search" placeholder=" " required="required">
           <label class="input-group-text" for="accounting-base-selector-query">
             <i class="fa-solid fa-magnifying-glass"></i>
             {{ A_("Search") }}

src/accounting/templates/accounting/account/list.html

@@ -25,16 +25,28 @@ First written: 2023/1/30
 
 {% block content %}
 
-<div class="btn-group mb-2">
+<div class="btn-group mb-2 d-none d-md-inline-flex">
   {% if accounting_can_edit() %}
-    <a class="btn btn-primary text-nowrap d-none d-md-block" href="{{ url_for("accounting.account.create")|accounting_append_next }}">
+    <a class="btn btn-primary text-nowrap" href="{{ url_for("accounting.account.create")|accounting_append_next }}">
       <i class="fa-solid fa-plus"></i>
       {{ A_("New") }}
     </a>
   {% endif %}
-  <form class="btn btn-primary d-flex input-group" action="{{ url_for("accounting.account.list") }}" method="get" role="search">
-    <input id="accounting-search" class="form-control form-control-sm accounting-search-input" type="search" name="q" value="{{ request.args["q"] if "q" in request.args else "" }}" placeholder=" " required="required" aria-label="Search">
-    <label for="accounting-search" class="accounting-search-label">
+  <form class="btn btn-primary d-flex input-group" action="{{ url_for("accounting.account.list") }}" method="get" role="search" aria-label="{{ A_("Search for Desktop") }}">
+    <input id="accounting-search-desktop" class="form-control form-control-sm accounting-search-input" type="search" name="q" value="{{ request.args["q"] if "q" in request.args else "" }}" placeholder=" " required="required">
+    <label for="accounting-search-desktop" class="accounting-search-label">
+      <button type="submit">
+        <i class="fa-solid fa-magnifying-glass"></i>
+        {{ A_("Search") }}
+      </button>
+    </label>
+  </form>
+</div>
+
+<div class="btn-group mb-2 d-md-none">
+  <form class="btn btn-primary d-flex input-group" action="{{ url_for("accounting.account.list") }}" method="get" role="search" aria-label="{{ A_("Search for Mobile") }}">
+    <input id="accounting-search-mobile" class="form-control form-control-sm accounting-search-input" type="search" name="q" value="{{ request.args["q"] if "q" in request.args else "" }}" placeholder=" " required="required">
+    <label for="accounting-search-mobile" class="accounting-search-label">
       <button type="submit">
         <i class="fa-solid fa-magnifying-glass"></i>
         {{ A_("Search") }}
@@ -58,8 +70,8 @@ First written: 2023/1/30
   {% for item in list %}
     <a class="list-group-item list-group-item-action" href="{{ url_for("accounting.account.detail", account=item)|accounting_append_next }}">
       {{ item }}
-      {% if item.is_offset_needed %}
-        <span class="badge rounded-pill bg-info">{{ A_("Offset needed") }}</span>
+      {% if item.is_pay_off_needed %}
+        <span class="badge rounded-pill bg-info">{{ A_("Pay-off needed") }}</span>
       {% endif %}
     </a>
   {% endfor %}

src/accounting/templates/accounting/base-account/list.html

@@ -26,8 +26,8 @@ First written: 2023/1/26
 {% block content %}
 
 <div class="btn-group mb-2">
-  <form class="btn btn-primary d-flex input-group" action="{{ url_for("accounting.base-account.list") }}" method="get" role="search">
-    <input id="accounting-search" class="form-control form-control-sm accounting-search-input" type="search" name="q" value="{{ request.args["q"] if "q" in request.args else "" }}" placeholder=" " required="required" aria-label="Search">
+  <form class="btn btn-primary d-flex input-group" action="{{ url_for("accounting.base-account.list") }}" method="get" role="search" aria-label="{{ A_("Search") }}">
+    <input id="accounting-search" class="form-control form-control-sm accounting-search-input" type="search" name="q" value="{{ request.args["q"] if "q" in request.args else "" }}" placeholder=" " required="required">
     <label for="accounting-search" class="accounting-search-label">
       <button type="submit">
         <i class="fa-solid fa-magnifying-glass"></i>

src/accounting/templates/accounting/currency/detail.html

@@ -58,12 +58,12 @@ First written: 2023/2/6
     {% if "next" in request.args %}
       <input type="hidden" name="next" value="{{ request.args["next"] }}">
     {% endif %}
-    <div class="modal fade" id="accounting-delete-modal" tabindex="-1" aria-labelledby="accounting-delete-model-label" aria-hidden="true">
+    <div class="modal fade" id="accounting-delete-modal" tabindex="-1" aria-labelledby="accounting-delete-modal-label" aria-hidden="true">
       <div class="modal-dialog">
         <div class="modal-content">
           <div class="modal-header">
-            <h1 class="modal-title fs-5" id="accounting-delete-model-label">{{ A_("Delete Currency Confirmation") }}</h1>
-            <button type="button" class="btn-close" data-bs-dismiss="modal" aria-label="Close"></button>
+            <h1 class="modal-title fs-5" id="accounting-delete-modal-label">{{ A_("Delete Currency Confirmation") }}</h1>
+            <button type="button" class="btn-close" data-bs-dismiss="modal" aria-label="{{ A_("Close") }}"></button>
           </div>
           <div class="modal-body">
             {{ A_("Do you really want to delete this currency?") }}

src/accounting/templates/accounting/currency/list.html

@@ -25,16 +25,28 @@ First written: 2023/2/6
 
 {% block content %}
 
-<div class="btn-group mb-2">
+<div class="btn-group mb-2 d-none d-md-inline-flex">
   {% if accounting_can_edit() %}
-    <a class="btn btn-primary text-nowrap d-none d-md-block" href="{{ url_for("accounting.currency.create")|accounting_append_next }}">
+    <a class="btn btn-primary text-nowrap" href="{{ url_for("accounting.currency.create")|accounting_append_next }}">
       <i class="fa-solid fa-plus"></i>
       {{ A_("New") }}
     </a>
   {% endif %}
-  <form class="btn btn-primary d-flex input-group" action="{{ url_for("accounting.currency.list") }}" method="get" role="search">
-    <input id="accounting-search" class="form-control form-control-sm accounting-search-input" type="search" name="q" value="{{ request.args["q"] if "q" in request.args else "" }}" placeholder=" " required="required" aria-label="Search">
-    <label for="accounting-search" class="accounting-search-label">
+  <form class="btn btn-primary d-flex input-group" action="{{ url_for("accounting.currency.list") }}" method="get" role="search" aria-label="{{ A_("Search for Desktop") }}">
+    <input id="accounting-search-desktop" class="form-control form-control-sm accounting-search-input" type="search" name="q" value="{{ request.args["q"] if "q" in request.args else "" }}" placeholder=" " required="required">
+    <label for="accounting-search-desktop" class="accounting-search-label">
+      <button type="submit">
+        <i class="fa-solid fa-magnifying-glass"></i>
+        {{ A_("Search") }}
+      </button>
+    </label>
+  </form>
+</div>
+
+<div class="btn-group mb-2 d-md-none">
+  <form class="btn btn-primary d-flex input-group" action="{{ url_for("accounting.currency.list") }}" method="get" role="search" aria-label="{{ A_("Search for Mobile") }}">
+    <input id="accounting-search-mobile" class="form-control form-control-sm accounting-search-input" type="search" name="q" value="{{ request.args["q"] if "q" in request.args else "" }}" placeholder=" " required="required">
+    <label for="accounting-search-mobile" class="accounting-search-label">
       <button type="submit">
         <i class="fa-solid fa-magnifying-glass"></i>
         {{ A_("Search") }}

src/accounting/templates/accounting/include/nav.html

@@ -19,13 +19,20 @@ nav.html: The navigation menu for the accounting application.
 Author: imacat@mail.imacat.idv.tw (imacat)
 First written: 2023/1/26
 #}
+{# <ul> For SonarQube not to complain about incorrect HTML #}
 {% if accounting_can_view() %}
   <li class="nav-item dropdown">
     <span class="nav-link dropdown-toggle" data-bs-toggle="dropdown">
-      <i class="fa-solid fa-gear"></i>
+      <i class="fa-solid fa-file-invoice-dollar"></i>
       {{ A_("Accounting") }}
     </span>
     <ul class="dropdown-menu">
+      <li>
+        <a class="dropdown-item {% if request.endpoint.startswith("accounting.transaction.") %} active {% endif %}" href="{{ url_for("accounting.transaction.list") }}">
+          <i class="fa-solid fa-receipt"></i>
+          {{ A_("Transactions") }}
+        </a>
+      </li>
       <li>
         <a class="dropdown-item {% if request.endpoint.startswith("accounting.account.") %} active {% endif %}" href="{{ url_for("accounting.account.list") }}">
           <i class="fa-solid fa-list"></i>
@@ -47,3 +54,4 @@ First written: 2023/1/26
     </ul>
   </li>
 {% endif %}
+{# </ul> For SonarQube not to complain about incorrect HTML #}

src/accounting/templates/accounting/include/pagination.html

@@ -20,7 +20,7 @@ Author: imacat@mail.imacat.idv.tw (imacat)
 First written: 2023/1/26
 #}
 {% if pagination.is_paged %}
-  <nav aria-label="Page navigation">
+  <nav aria-label="{{ A_("Page navigation") }}">
     <ul class="pagination">
       {% for link in pagination.pages %}
         {% if link.uri is none %}

src/accounting/templates/accounting/transaction/expense/create.html

@@ -0,0 +1,28 @@
+{#
+The Mia! Accounting Flask Project
+create.html: The cash expense transaction creation form
+
+ 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.
+
+Author: imacat@mail.imacat.idv.tw (imacat)
+First written: 2023/2/25
+#}
+{% extends "accounting/transaction/expense/include/form.html" %}
+
+{% block header %}{% block title %}{{ A_("Add a New Cash Expense Transaction") }}{% endblock %}{% endblock %}
+
+{% block back_url %}{{ request.args.get("next") or url_for("accounting.transaction.list") }}{% endblock %}
+
+{% block action_url %}{{ url_for("accounting.transaction.store", txn_type=txn_type) }}{% endblock %}

src/accounting/templates/accounting/transaction/expense/detail.html

@@ -0,0 +1,60 @@
+{#
+The Mia! Accounting Flask Project
+detail.html: The account detail
+
+ 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.
+
+Author: imacat@mail.imacat.idv.tw (imacat)
+First written: 2023/2/26
+#}
+{% extends "accounting/transaction/include/detail.html" %}
+
+{% block to_transfer %}
+  <a class="btn btn-primary" href="{{ url_for("accounting.transaction.edit", txn=obj)|accounting_txn_to_transfer|accounting_inherit_next }}">
+    <i class="fa-solid fa-bars-staggered"></i>
+    {{ A_("To Transfer") }}
+  </a>
+{% endblock %}
+
+{% block transaction_currencies %}
+  {% for currency in obj.currencies %}
+    <div class="mb-3">
+      <div class="mb-2 fw-bolder">{{ currency.name }}</div>
+
+      <ul class="list-group accounting-list-group-stripped accounting-list-group-hover">
+        <li class="list-group-item accounting-transaction-entry accounting-transaction-entry-header">{{ A_("Content") }}</li>
+        {% for entry in currency.debit %}
+          <li class="list-group-item accounting-transaction-entry">
+            <div class="d-flex justify-content-between">
+              <div>
+                <div class="small">{{ entry.account }}</div>
+                {% if entry.summary is not none %}
+                  <div>{{ entry.summary }}</div>
+                {% endif %}
+              </div>
+              <div>{{ entry.amount|accounting_txn_format_amount }}</div>
+            </div>
+          </li>
+        {% endfor %}
+        <li class="list-group-item accounting-transaction-entry accounting-transaction-entry-total">
+          <div class="d-flex justify-content-between">
+            <div>{{ A_("Total") }}</div>
+            <div>{{ currency.debit_total|accounting_txn_format_amount }}</div>
+          </div>
+        </li>
+      </ul>
+    </div>
+  {% endfor %}
+{% endblock %}

src/accounting/templates/accounting/transaction/expense/edit.html

@@ -0,0 +1,28 @@
+{#
+The Mia! Accounting Flask Project
+edit.html: The cash expense transaction edit form
+
+ 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.
+
+Author: imacat@mail.imacat.idv.tw (imacat)
+First written: 2023/2/25
+#}
+{% extends "accounting/transaction/expense/include/form.html" %}
+
+{% block header %}{% block title %}{{ A_("Editing %(txn)s", txn=txn) }}{% endblock %}{% endblock %}
+
+{% block back_url %}{{ url_for("accounting.transaction.detail", txn=txn)|accounting_inherit_next }}{% endblock %}
+
+{% block action_url %}{{ url_for("accounting.transaction.update", txn=txn)|accounting_txn_with_type }}{% endblock %}

src/accounting/templates/accounting/transaction/expense/include/form-currency-item.html

@@ -0,0 +1,83 @@
+{#
+The Mia! Accounting Flask Project
+currency-sub-form.html: The currency sub-form in the cash expense transaction form
+
+ 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.
+
+Author: imacat@mail.imacat.idv.tw (imacat)
+First written: 2023/2/25
+#}
+<div id="accounting-currency-{{ currency_index }}" class="mb-3 accounting-currency" data-index="{{ currency_index }}" data-prefix="accounting-currency-{{ currency_index }}">
+  <input id="accounting-currency-{{ currency_index }}-no" type="hidden" name="currency-{{ currency_index }}-no" value="{{ currency_index }}">
+  <div id="accounting-currency-{{ currency_index }}-control" class="form-control accounting-currency-control {% if currency_errors %} is-invalid {% endif %}">
+    <div class="d-flex justify-content-between mt-2 mb-3">
+      <div class="form-floating accounting-currency-content">
+        <select id="accounting-currency-{{ currency_index }}-code" class="form-select" name="currency-{{ currency_index }}-code">
+          {% for currency in accounting_txn_currency_options() %}
+            <option value="{{ currency.code }}" {% if currency.code == currency_code_data %} selected="selected" {% endif %}>{{ currency }}</option>
+          {% endfor %}
+        </select>
+        <label class="form-label" for="accounting-currency-{{ currency_index }}-code">{{ A_("Currency") }}</label>
+        <div id="accounting-currency-{{ currency_index }}-code-error" class="invalid-feedback">{% if currency_code_errors %}{{ currency_code_errors[0] }}{% endif %}</div>
+      </div>
+
+      <div>
+        <button id="accounting-btn-delete-currency-{{ currency_index }}" class="btn btn-danger rounded-circle accounting-btn-delete-currency {% if only_one_currency_form %} d-none {% endif %}" type="button" data-target="accounting-currency-{{ currency_index }}">
+          <i class="fas fa-minus"></i>
+        </button>
+      </div>
+    </div>
+
+    <div class="mb-3">
+      <div id="accounting-currency-{{ currency_index }}-debit" class="form-control accounting-material-text-field accounting-not-empty {% if debit_errors %} is-invalid {% endif %}">
+        <label class="form-label" for="accounting-currency-{{ currency_index }}-debit">{{ A_("Content") }}</label>
+        <ul id="accounting-currency-{{ currency_index }}-debit-list" class="list-group accounting-entry-list">
+          {% for entry_form in debit_forms %}
+            {% with currency_index = currency_index,
+                    entry_type = "debit",
+                    entry_index = loop.index,
+                    entry_id = entry_form.eid.data,
+                    only_one_entry_form = debit_forms|length == 1,
+                    account_code_data = "" if entry_form.account_code.data is none else entry_form.account_code.data,
+                    account_code_error = entry_form.account_code.errors,
+                    account_text = entry_form.account_text,
+                    summary_data = "" if entry_form.summary.data is none else entry_form.summary.data,
+                    summary_errors = entry_form.summary.errors,
+                    amount_data = "" if entry_form.amount.data is none else entry_form.amount.data|accounting_txn_format_amount_input,
+                    amount_errors = entry_form.amount.errors,
+                    amount_text = entry_form.amount.data|accounting_txn_format_amount,
+                    entry_errors = entry_form.all_errors %}
+              {% include "accounting/transaction/include/form-entry-item.html" %}
+            {% endwith %}
+          {% endfor %}
+        </ul>
+
+        <div class="d-flex justify-content-between mb-2">
+          <div>{{ A_("Total") }}</div>
+          <div><span id="accounting-currency-{{ currency_index }}-debit-total" class="badge rounded-pill bg-primary">{{ debit_total }}</span></div>
+        </div>
+
+        <div>
+          <button class="btn btn-primary accounting-btn-new-entry accounting-currency-{{ currency_index }}-btn-new-entry" type="button" data-currency-index="{{ currency_index }}" data-entry-type="debit" data-entry-index="new" data-account-modal="#accounting-debit-account-selector-modal" data-bs-toggle="modal" data-bs-target="#accounting-entry-form-modal">
+            <i class="fas fa-plus"></i>
+            {{ A_("New") }}
+          </button>
+        </div>
+      </div>
+      <div id="accounting-currency-{{ currency_index }}-debit-error" class="invalid-feedback">{% if debit_errors %}{{ debit_errors[0] }}{% endif %}</div>
+    </div>
+  </div>
+  <div id="accounting-currency-{{ currency_index }}-error" class="invalid-feedback">{% if currency_errors %}{{ currency_errors[0] }}{% endif %}</div>
+</div>

src/accounting/templates/accounting/transaction/expense/include/form.html

@@ -0,0 +1,50 @@
+{#
+The Mia! Accounting Flask Project
+form.html: The cash expense transaction form
+
+ 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.
+
+Author: imacat@mail.imacat.idv.tw (imacat)
+First written: 2023/2/25
+#}
+{% extends "accounting/transaction/include/form.html" %}
+
+{% block currency_sub_forms %}
+  {% if form.currencies %}
+    {% for currency_form in form.currencies %}
+      {% with currency_index = loop.index,
+              only_one_currency_form = form.currencies|length == 1,
+              currency_errors = currency_form.whole_form.errors,
+              currency_code_data = currency_form.code.data,
+              currency_code_errors = currency_form.code.errors,
+              debit_forms = currency_form.debit,
+              debit_errors = currency_form.debit_errors,
+              debit_total = currency_form.form.debit_total|accounting_txn_format_amount %}
+        {% include "accounting/transaction/expense/include/form-currency-item.html" %}
+      {% endwith %}
+    {% endfor %}
+  {% else %}
+    {% with currency_index = 1,
+            only_one_currency_form = True,
+            currency_code_data = accounting_txn_default_currency_code(),
+            debit_total = "-" %}
+      {% include "accounting/transaction/expense/include/form-currency-item.html" %}
+    {% endwith %}
+  {% endif %}
+{% endblock %}
+
+{% block account_selector_modals %}
+  {% include "accounting/transaction/include/debit-account-modal.html" %}
+{% endblock %}

src/accounting/templates/accounting/transaction/include/add-new-material-fab.html

@@ -0,0 +1,39 @@
+{#
+The Mia! Accounting Flask Project
+add-new-material-fab.html: The material floating action buttons to add a new transaction
+
+ 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.
+
+Author: imacat@mail.imacat.idv.tw (imacat)
+First written: 2023/2/25
+#}
+{% if accounting_can_edit() %}
+  <div id="accounting-material-fab-speed-dial" class="d-md-none accounting-material-fab">
+    <div id="accounting-material-fab-speed-dial-actions" class="d-md-none accounting-material-fab-speed-dial-group">
+      <a class="btn rounded-pill" href="{{ url_for("accounting.transaction.create", txn_type=types.expense)|accounting_append_next }}">
+        {{ A_("Cash expense") }}
+      </a>
+      <a class="btn rounded-pill" href="{{ url_for("accounting.transaction.create", txn_type=types.income)|accounting_append_next }}">
+        {{ A_("Cash income") }}
+      </a>
+      <a class="btn rounded-pill" href="{{ url_for("accounting.transaction.create", txn_type=types.transfer)|accounting_append_next }}">
+        {{ A_("Transfer") }}
+      </a>
+    </div>
+    <button id="accounting-btn-material-fab-speed-dial" class="btn btn-primary rounded-circle accounting-btn-material-fab" type="button" data-target="accounting-material-fab-speed-dial">
+      <i class="fas fa-plus"></i>
+    </button>
+  </div>
+{% endif %}

src/accounting/templates/accounting/transaction/include/credit-account-modal.html

@@ -0,0 +1,54 @@
+{#
+The Mia! Accounting Flask Project
+credit-modals.html: The modals for the credit journal entry sub-form
+
+ 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.
+
+Author: imacat@mail.imacat.idv.tw (imacat)
+First written: 2023/2/25
+#}
+<div id="accounting-credit-account-selector-modal" class="modal fade accounting-selector-modal" data-prefix="accounting-credit-account" tabindex="-1" aria-labelledby="accounting-credit-account-selector-modal-label" aria-hidden="true">
+  <div class="modal-dialog">
+    <div class="modal-content">
+      <div class="modal-header">
+        <h1 class="modal-title fs-5" id="accounting-credit-account-selector-modal-label">{{ A_("Select Credit Account") }}</h1>
+        <button type="button" class="btn-close" data-bs-toggle="modal" data-bs-target="#accounting-entry-form-modal" aria-label="{{ A_("Close") }}"></button>
+      </div>
+      <div class="modal-body">
+        <div class="input-group mb-2">
+          <input id="accounting-credit-account-selector-query" class="form-control form-control-sm" type="search" placeholder=" " required="required">
+          <label class="input-group-text" for="accounting-credit-account-selector-query">
+            <i class="fa-solid fa-magnifying-glass"></i>
+            {{ A_("Search") }}
+          </label>
+        </div>
+
+        <ul id="accounting-credit-account-option-list" class="list-group accounting-selector-list">
+          {% for account in form.credit_account_options %}
+          <li id="accounting-credit-account-option-{{ account.code }}" class="list-group-item accounting-clickable accounting-credit-account-option {% if account.is_in_use %} accounting-account-in-use {% endif %}" data-code="{{ account.code }}" data-content="{{ account }}" data-query-values="{{ account.query_values|tojson|forceescape }}" data-bs-toggle="modal" data-bs-target="#accounting-entry-form-modal">
+            {{ account }}
+          </li>
+          {% endfor %}
+          <li id="accounting-credit-account-more" class="list-group-item accounting-clickable">{{ A_("More…") }}</li>
+        </ul>
+        <p id="accounting-credit-account-option-no-result" class="d-none">{{ A_("There is no data.") }}</p>
+      </div>
+      <div class="modal-footer">
+        <button type="button" class="btn btn-secondary" data-bs-toggle="modal" data-bs-target="#accounting-entry-form-modal">{{ A_("Cancel") }}</button>
+        <button id="accounting-credit-account-btn-clear" type="button" class="btn btn-danger" data-bs-toggle="modal" data-bs-target="#accounting-entry-form-modal">{{ A_("Clear") }}</button>
+      </div>
+    </div>
+  </div>
+</div>

src/accounting/templates/accounting/transaction/include/debit-account-modal.html

@@ -0,0 +1,54 @@
+{#
+The Mia! Accounting Flask Project
+credit-modals.html: The modals for the debit journal entry sub-form
+
+ 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.
+
+Author: imacat@mail.imacat.idv.tw (imacat)
+First written: 2023/2/25
+#}
+<div id="accounting-debit-account-selector-modal" class="modal fade accounting-selector-modal" data-prefix="accounting-debit-account" tabindex="-1" aria-labelledby="accounting-debit-account-selector-modal-label" aria-hidden="true">
+  <div class="modal-dialog">
+    <div class="modal-content">
+      <div class="modal-header">
+        <h1 class="modal-title fs-5" id="accounting-debit-account-selector-modal-label">{{ A_("Select Debit Account") }}</h1>
+        <button type="button" class="btn-close" data-bs-toggle="modal" data-bs-target="#accounting-entry-form-modal" aria-label="{{ A_("Close") }}"></button>
+      </div>
+      <div class="modal-body">
+        <div class="input-group mb-2">
+          <input id="accounting-debit-account-selector-query" class="form-control form-control-sm" type="search" placeholder=" " required="required">
+          <label class="input-group-text" for="accounting-debit-account-selector-query">
+            <i class="fa-solid fa-magnifying-glass"></i>
+            {{ A_("Search") }}
+          </label>
+        </div>
+
+        <ul id="accounting-debit-account-option-list" class="list-group accounting-selector-list">
+          {% for account in form.debit_account_options %}
+          <li id="accounting-debit-account-option-{{ account.code }}" class="list-group-item accounting-clickable accounting-debit-account-option {% if account.is_in_use %} accounting-account-in-use {% endif %}" data-code="{{ account.code }}" data-content="{{ account }}" data-query-values="{{ account.query_values|tojson|forceescape }}" data-bs-toggle="modal" data-bs-target="#accounting-entry-form-modal">
+            {{ account }}
+          </li>
+          {% endfor %}
+          <li id="accounting-debit-account-more" class="list-group-item accounting-clickable">{{ A_("More…") }}</li>
+        </ul>
+        <p id="accounting-debit-account-option-no-result" class="d-none">{{ A_("There is no data.") }}</p>
+      </div>
+      <div class="modal-footer">
+        <button type="button" class="btn btn-secondary" data-bs-toggle="modal" data-bs-target="#accounting-entry-form-modal">{{ A_("Cancel") }}</button>
+        <button id="accounting-debit-account-btn-clear" type="button" class="btn btn-danger" data-bs-toggle="modal" data-bs-target="#accounting-entry-form-modal">{{ A_("Clear") }}</button>
+      </div>
+    </div>
+  </div>
+</div>

src/accounting/templates/accounting/transaction/include/detail.html

@@ -0,0 +1,112 @@
+{#
+The Mia! Accounting Flask Project
+detail.html: The account detail
+
+ 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.
+
+Author: imacat@mail.imacat.idv.tw (imacat)
+First written: 2023/2/26
+#}
+{% extends "accounting/base.html" %}
+
+{% block header %}{% block title %}{{ obj }}{% endblock %}{% endblock %}
+
+{% block content %}
+
+<div class="btn-group mb-3">
+  <a class="btn btn-primary" href="{{ url_for("accounting.transaction.list")|accounting_or_next }}">
+    <i class="fa-solid fa-circle-chevron-left"></i>
+    {{ A_("Back") }}
+  </a>
+  {% if accounting_can_edit() %}
+    <a class="btn btn-primary d-none d-md-inline" href="{{ url_for("accounting.transaction.edit", txn=obj)|accounting_inherit_next }}">
+      <i class="fa-solid fa-gear"></i>
+      {{ A_("Settings") }}
+    </a>
+  {% endif %}
+  <a class="btn btn-primary" href="{{ url_for("accounting.transaction.order", txn_date=obj.date)|accounting_append_next }}">
+    <i class="fa-solid fa-bars-staggered"></i>
+    {{ A_("Order") }}
+  </a>
+  {% if accounting_can_edit() %}
+    {% block to_transfer %}{% endblock %}
+    <button class="btn btn-danger" type="button" data-bs-toggle="modal" data-bs-target="#accounting-delete-modal">
+      <i class="fa-solid fa-trash"></i>
+      {{ A_("Delete") }}
+    </button>
+  {% endif %}
+</div>
+
+{% if accounting_can_edit() %}
+  <div class="d-md-none accounting-material-fab">
+    <a class="btn btn-primary" href="{{ url_for("accounting.transaction.edit", txn=obj)|accounting_inherit_next }}">
+      <i class="fa-solid fa-pen-to-square"></i>
+    </a>
+  </div>
+{% endif %}
+
+{% if accounting_can_edit() %}
+  <form action="{{ url_for("accounting.transaction.delete", txn=obj) }}" method="post">
+    <input type="hidden" name="csrf_token" value="{{ csrf_token() }}">
+    {% if "next" in request.args %}
+      <input type="hidden" name="next" value="{{ request.args["next"] }}">
+    {% endif %}
+    <div class="modal fade" id="accounting-delete-modal" tabindex="-1" aria-labelledby="accounting-delete-modal-label" aria-hidden="true">
+      <div class="modal-dialog">
+        <div class="modal-content">
+          <div class="modal-header">
+            <h1 class="modal-title fs-5" id="accounting-delete-modal-label">{{ A_("Delete Transaction Confirmation") }}</h1>
+            <button type="button" class="btn-close" data-bs-dismiss="modal" aria-label="{{ A_("Close") }}"></button>
+          </div>
+          <div class="modal-body">
+            {{ A_("Do you really want to delete this transaction?") }}
+          </div>
+          <div class="modal-footer">
+            <button type="button" class="btn btn-secondary" data-bs-dismiss="modal">{{ A_("Cancel") }}</button>
+            <button type="submit" class="btn btn-danger">{{ A_("Confirm") }}</button>
+          </div>
+        </div>
+      </div>
+    </div>
+  </form>
+{% endif %}
+
+<div class="accounting-transaction-card">
+  <div class="d-none d-sm-flex justify-content-center mb-3">
+    <h2 class="text-center">{{ obj }}</h2>
+  </div>
+
+  <div class="mb-3">
+    {{ obj.date|accounting_txn_format_date }}
+  </div>
+
+  {% block transaction_currencies %}{% endblock %}
+
+  {% if obj.note %}
+    <div class="card mb-3">
+      <div class="card-body">
+        <i class="far fa-comment-dots"></i>
+        {{ obj.note|accounting_txn_text2html|safe }}
+      </div>
+    </div>
+  {% endif %}
+
+  <div class="small text-secondary fst-italic">
+    <div>{{ A_("Created") }} {{ obj.created_at }} {{ obj.created_by }}</div>
+    <div>{{ A_("Updated") }} {{ obj.updated_at }} {{ obj.updated_by }}</div>
+  </div>
+</div>
+
+{% endblock %}

src/accounting/templates/accounting/transaction/include/entry-form-modal.html

@@ -0,0 +1,58 @@
+{#
+The Mia! Accounting Flask Project
+entry-form-modal.html: The modal of the journal entry sub-form
+
+ 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.
+
+Author: imacat@mail.imacat.idv.tw (imacat)
+First written: 2023/2/25
+#}
+<form id="accounting-entry-form" data-currency-index="" data-entry-type="" data-entry-index="">
+  <div id="accounting-entry-form-modal" class="modal fade" tabindex="-1" aria-labelledby="accounting-entry-form-modal-label" aria-hidden="true">
+    <div class="modal-dialog">
+      <div class="modal-content">
+        <div class="modal-header">
+          <h1 class="modal-title fs-5" id="accounting-entry-form-modal-label">{{ A_("Journal Entry Content") }}</h1>
+          <button type="button" class="btn-close" data-bs-dismiss="modal" aria-label="{{ A_("Close") }}"></button>
+        </div>
+        <div class="modal-body">
+          <div class="mb-3">
+            <div id="accounting-entry-form-account-control" class="form-control accounting-clickable accounting-material-text-field" data-bs-toggle="modal" data-bs-target="">
+              <label class="form-label" for="accounting-entry-form-account">{{ A_("Account") }}</label>
+              <div id="accounting-entry-form-account" data-code="" data-text=""></div>
+            </div>
+            <div id="accounting-entry-form-account-error" class="invalid-feedback"></div>
+          </div>
+
+          <div class="form-floating mb-3">
+            <input id="accounting-entry-form-summary" class="form-control" type="text" value="" placeholder=" ">
+            <label for="accounting-entry-form-summary">{{ A_("Summary") }}</label>
+            <div id="accounting-entry-form-summary-error" class="invalid-feedback"></div>
+          </div>
+
+          <div class="form-floating mb-3">
+            <input id="accounting-entry-form-amount" class="form-control" type="number" value="" min="0.01" max="" step="0.01" placeholder=" " required="required">
+            <label for="accounting-entry-form-amount">{{ A_("Amount") }}</label>
+            <div id="accounting-entry-form-amount-error" class="invalid-feedback"></div>
+          </div>
+        </div>
+        <div class="modal-footer">
+          <button type="button" class="btn btn-secondary" data-bs-dismiss="modal">{{ A_("Cancel") }}</button>
+          <button id="accounting-entry-form-btn-save" type="submit" class="btn btn-primary">{{ A_("Save") }}</button>
+        </div>
+      </div>
+    </div>
+  </div>
+</form>

src/accounting/templates/accounting/transaction/include/form-entry-item.html

@@ -0,0 +1,48 @@
+{#
+The Mia! Accounting Flask Project
+entry-sub-form.html: The journal entry sub-form in the transaction form
+
+ 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.
+
+Author: imacat@mail.imacat.idv.tw (imacat)
+First written: 2023/2/25
+#}
+{# <ul> For SonarQube not to complain about incorrect HTML #}
+<li id="accounting-currency-{{ currency_index }}-{{ entry_type }}-{{ entry_index }}" class="list-group-item list-group-item-action d-flex justify-content-between accounting-entry accounting-currency-{{ currency_index }}-{{ entry_type }}" data-currency-index="{{ currency_index }}" data-entry-type="{{ entry_type }}" data-entry-index="{{ entry_index }}" data-account-modal="#accounting-{{ entry_type }}-account-selector-modal" data-prefix="accounting-currency-{{ currency_index }}-{{ entry_type }}-{{ entry_index }}">
+  {% if entry_id %}
+    <input type="hidden" name="currency-{{ currency_index }}-{{ entry_type }}-{{ entry_index }}-eid" value="{{ entry_id }}">
+  {% endif %}
+  <input id="accounting-currency-{{ currency_index }}-{{ entry_type }}-{{ entry_index }}-no" type="hidden" name="currency-{{ currency_index }}-{{ entry_type }}-{{ entry_index }}-no" value="{{ entry_index }}">
+  <input id="accounting-currency-{{ currency_index }}-{{ entry_type }}-{{ entry_index }}-account-code" class="accounting-account-code" type="hidden" name="currency-{{ currency_index }}-{{ entry_type }}-{{ entry_index }}-account_code" value="{{ account_code_data }}" data-text="{{ account_text }}">
+  <input id="accounting-currency-{{ currency_index }}-{{ entry_type }}-{{ entry_index }}-summary" type="hidden" name="currency-{{ currency_index }}-{{ entry_type }}-{{ entry_index }}-summary" value="{{ summary_data }}">
+  <input id="accounting-currency-{{ currency_index }}-{{ entry_type }}-{{ entry_index }}-amount" class="accounting-currency-{{ currency_index }}-{{ entry_type }}-amount" type="hidden" name="currency-{{ currency_index }}-{{ entry_type }}-{{ entry_index }}-amount" value="{{ amount_data }}">
+  <div class="accounting-entry-content">
+    <div id="accounting-currency-{{ currency_index }}-{{ entry_type }}-{{ entry_index }}-control" class="form-control clickable d-flex justify-content-between accounting-entry-control {% if entry_errors %} is-invalid {% endif %}" data-bs-toggle="modal" data-bs-target="#accounting-entry-form-modal">
+      <div>
+        <div id="accounting-currency-{{ currency_index }}-{{ entry_type }}-{{ entry_index }}-account-text" class="small">{{ account_text }}</div>
+        <div id="accounting-currency-{{ currency_index }}-{{ entry_type }}-{{ entry_index }}-summary-text">{{ "" if summary_data is none else summary_data }}</div>
+      </div>
+      <div><span id="accounting-currency-{{ currency_index }}-{{ entry_type }}-{{ entry_index }}-amount-text" class="badge rounded-pill bg-primary">{{ amount_text }}</span></div>
+    </div>
+    <div id="accounting-currency-{{ currency_index }}-{{ entry_type }}-{{ entry_index }}-error" class="invalid-feedback">{% if entry_errors %}{{ entry_errors[0] }}{% endif %}</div>
+  </div>
+
+  <div>
+    <button id="accounting-currency-{{ currency_index }}-{{ entry_type }}-{{ entry_index }}-btn-delete" class="btn btn-danger rounded-circle accounting-btn-delete-entry accounting-currency-{{ currency_index }}-{{ entry_type }}-btn-delete-entry {% if only_one_entry_form %} d-none {% endif %}" type="button" data-target="accounting-currency-{{ currency_index }}-{{ entry_type }}-{{ entry_index }}" data-same-class="accounting-currency-{{ currency_index }}-{{ entry_type }}-btn-delete-entry">
+      <i class="fas fa-minus"></i>
+    </button>
+  </div>
+</li>
+{# </ul> For SonarQube not to complain about incorrect HTML #}

src/accounting/templates/accounting/transaction/include/form.html

@@ -0,0 +1,90 @@
+{#
+The Mia! Accounting Flask Project
+form.html: The transfer transaction form
+
+ 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.
+
+Author: imacat@mail.imacat.idv.tw (imacat)
+First written: 2023/2/26
+#}
+{% extends "accounting/base.html" %}
+
+{% block accounting_scripts %}
+  <script src="{{ url_for("accounting.static", filename="js/drag-and-drop-reorder.js") }}"></script>
+  <script src="{{ url_for("accounting.static", filename="js/transaction-form.js") }}"></script>
+{% endblock %}
+
+{% block content %}
+
+<div class="btn-group btn-actions mb-3">
+  <a class="btn btn-primary" role="button" href="{% block back_url %}{% endblock %}">
+    <i class="fa-solid fa-circle-chevron-left"></i>
+    {{ A_("Back") }}
+  </a>
+</div>
+
+<form id="accounting-form" action="{% block action_url %}{% endblock %}" method="post" data-currency-template="{{ currency_template }}" data-entry-template="{{ entry_template }}">
+  {{ form.csrf_token }}
+  {% if "next" in request.args %}
+    <input type="hidden" name="next" value="{{ request.args["next"] }}">
+  {% endif %}
+
+  <div class="form-floating mb-3">
+    <input id="accounting-date" class="form-control {% if form.date.errors %} is-invalid {% endif %}" type="date" name="date" value="{{ "" if form.date.data is none else form.date.data }}" placeholder=" " required="required">
+    <label class="form-label" for="accounting-date">{{ A_("Date") }}</label>
+    <div id="accounting-date-error" class="invalid-feedback">{% if form.date.errors %}{{ form.date.errors[0] }}{% endif %}</div>
+  </div>
+
+  <div class="mb-3">
+    <div id="accounting-currencies" class="form-control accounting-material-text-field accounting-not-empty {% if form.currencies_errors %} is-invalid {% endif %}">
+      <label class="form-label" for="accounting-currencies">{{ A_("Content") }}</label>
+      <div id="accounting-currency-list" class="mt-2">
+        {% block currency_sub_forms %}{% endblock %}
+      </div>
+
+      <div>
+        <button id="accounting-btn-new-currency" class="btn btn-primary" type="button">
+          <i class="fas fa-plus"></i>
+          {{ A_("New") }}
+        </button>
+      </div>
+    </div>
+    <div id="accounting-currencies-error" class="invalid-feedback">{% if form.currencies_errors %}{{ form.currencies_errors[0] }}{% endif %}</div>
+  </div>
+
+  <div class="form-floating mb-3">
+    <textarea id="accounting-note" class="form-control form-control-lg {% if form.note.errors %} is-invalid {% endif %}" name="note" rows="5" placeholder=" ">{{ "" if form.note.data is none else form.note.data }}</textarea>
+    <label class="form-label" for="accounting-note">{{ A_("Note") }}</label>
+    <div id="accounting-note-error" class="invalid-feedback">{% if form.note.errors %}{{ form.note.errors[0] }}{% endif %}</div>
+  </div>
+
+  <div class="d-none d-md-block">
+    <button class="btn btn-primary" type="submit">
+      <i class="fa-solid fa-floppy-disk"></i>
+      {{ A_("Save") }}
+    </button>
+  </div>
+
+  <div class="d-md-none accounting-material-fab">
+    <button class="btn btn-primary" type="submit">
+      <i class="fa-solid fa-floppy-disk"></i>
+    </button>
+  </div>
+</form>
+
+{% include "accounting/transaction/include/entry-form-modal.html" %}
+{% block account_selector_modals %}{% endblock %}
+
+{% endblock %}

src/accounting/templates/accounting/transaction/income/create.html

@@ -0,0 +1,28 @@
+{#
+The Mia! Accounting Flask Project
+create.html: The cash income transaction creation form
+
+ 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.
+
+Author: imacat@mail.imacat.idv.tw (imacat)
+First written: 2023/2/25
+#}
+{% extends "accounting/transaction/income/include/form.html" %}
+
+{% block header %}{% block title %}{{ A_("Add a New Cash Income Transaction") }}{% endblock %}{% endblock %}
+
+{% block back_url %}{{ request.args.get("next") or url_for("accounting.transaction.list") }}{% endblock %}
+
+{% block action_url %}{{ url_for("accounting.transaction.store", txn_type=txn_type) }}{% endblock %}

src/accounting/templates/accounting/transaction/income/detail.html

@@ -0,0 +1,60 @@
+{#
+The Mia! Accounting Flask Project
+detail.html: The account detail
+
+ 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.
+
+Author: imacat@mail.imacat.idv.tw (imacat)
+First written: 2023/2/26
+#}
+{% extends "accounting/transaction/include/detail.html" %}
+
+{% block to_transfer %}
+  <a class="btn btn-primary" href="{{ url_for("accounting.transaction.edit", txn=obj)|accounting_txn_to_transfer|accounting_inherit_next }}">
+    <i class="fa-solid fa-bars-staggered"></i>
+    {{ A_("To Transfer") }}
+  </a>
+{% endblock %}
+
+{% block transaction_currencies %}
+  {% for currency in obj.currencies %}
+    <div class="mb-3">
+      <div class="mb-2 fw-bolder">{{ currency.name }}</div>
+
+      <ul class="list-group accounting-list-group-stripped accounting-list-group-hover">
+        <li class="list-group-item accounting-transaction-entry accounting-transaction-entry-header">{{ A_("Content") }}</li>
+        {% for entry in currency.credit %}
+          <li class="list-group-item accounting-transaction-entry">
+            <div class="d-flex justify-content-between">
+              <div>
+                <div class="small">{{ entry.account }}</div>
+                {% if entry.summary is not none %}
+                  <div>{{ entry.summary }}</div>
+                {% endif %}
+              </div>
+              <div>{{ entry.amount|accounting_txn_format_amount }}</div>
+            </div>
+          </li>
+        {% endfor %}
+        <li class="list-group-item accounting-transaction-entry accounting-transaction-entry-total">
+          <div class="d-flex justify-content-between">
+            <div>{{ A_("Total") }}</div>
+            <div>{{ currency.debit_total|accounting_txn_format_amount }}</div>
+          </div>
+        </li>
+      </ul>
+    </div>
+  {% endfor %}
+{% endblock %}

src/accounting/templates/accounting/transaction/income/edit.html

@@ -0,0 +1,28 @@
+{#
+The Mia! Accounting Flask Project
+edit.html: The cash income transaction edit form
+
+ 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.
+
+Author: imacat@mail.imacat.idv.tw (imacat)
+First written: 2023/2/25
+#}
+{% extends "accounting/transaction/income/include/form.html" %}
+
+{% block header %}{% block title %}{{ A_("Editing %(txn)s", txn=txn) }}{% endblock %}{% endblock %}
+
+{% block back_url %}{{ url_for("accounting.transaction.detail", txn=txn)|accounting_inherit_next }}{% endblock %}
+
+{% block action_url %}{{ url_for("accounting.transaction.update", txn=txn)|accounting_txn_with_type }}{% endblock %}

src/accounting/templates/accounting/transaction/income/include/form-currency-item.html

@@ -0,0 +1,83 @@
+{#
+The Mia! Accounting Flask Project
+currency-sub-form.html: The currency sub-form in the cash income transaction form
+
+ 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.
+
+Author: imacat@mail.imacat.idv.tw (imacat)
+First written: 2023/2/25
+#}
+<div id="accounting-currency-{{ currency_index }}" class="mb-3 accounting-currency" data-index="{{ currency_index }}" data-prefix="accounting-currency-{{ currency_index }}">
+  <input id="accounting-currency-{{ currency_index }}-no" type="hidden" name="currency-{{ currency_index }}-no" value="{{ currency_index }}">
+  <div id="accounting-currency-{{ currency_index }}-control" class="form-control accounting-currency-control {% if currency_errors %} is-invalid {% endif %}">
+    <div class="d-flex justify-content-between mt-2 mb-3">
+      <div class="form-floating accounting-currency-content">
+        <select id="accounting-currency-{{ currency_index }}-code" class="form-select" name="currency-{{ currency_index }}-code">
+          {% for currency in accounting_txn_currency_options() %}
+            <option value="{{ currency.code }}" {% if currency.code == currency_code_data %} selected="selected" {% endif %}>{{ currency }}</option>
+          {% endfor %}
+        </select>
+        <label class="form-label" for="accounting-currency-{{ currency_index }}-code">{{ A_("Currency") }}</label>
+        <div id="accounting-currency-{{ currency_index }}-code-error" class="invalid-feedback">{% if currency_code_errors %}{{ currency_code_errors[0] }}{% endif %}</div>
+      </div>
+
+      <div>
+        <button id="accounting-btn-delete-currency-{{ currency_index }}" class="btn btn-danger rounded-circle accounting-btn-delete-currency {% if only_one_currency_form %} d-none {% endif %}" type="button" data-target="accounting-currency-{{ currency_index }}">
+          <i class="fas fa-minus"></i>
+        </button>
+      </div>
+    </div>
+
+    <div class="mb-3">
+      <div id="accounting-currency-{{ currency_index }}-credit" class="form-control accounting-material-text-field accounting-not-empty {% if credit_errors %} is-invalid {% endif %}">
+        <label class="form-label" for="accounting-currency-{{ currency_index }}-credit">{{ A_("Content") }}</label>
+        <ul id="accounting-currency-{{ currency_index }}-credit-list" class="list-group accounting-entry-list">
+          {% for entry_form in credit_forms %}
+            {% with currency_index = currency_index,
+                    entry_type = "credit",
+                    entry_index = loop.index,
+                    only_one_entry_form = debit_forms|length == 1,
+                    entry_id = entry_form.eid.data,
+                    account_code_data = "" if entry_form.account_code.data is none else entry_form.account_code.data,
+                    account_code_error = entry_form.account_code.errors,
+                    account_text = entry_form.account_text,
+                    summary_data = "" if entry_form.summary.data is none else entry_form.summary.data,
+                    summary_errors = entry_form.summary.errors,
+                    amount_data = "" if entry_form.amount.data is none else entry_form.amount.data|accounting_txn_format_amount_input,
+                    amount_errors = entry_form.amount.errors,
+                    amount_text = entry_form.amount.data|accounting_txn_format_amount,
+                    entry_errors = entry_form.all_errors %}
+              {% include "accounting/transaction/include/form-entry-item.html" %}
+            {% endwith %}
+          {% endfor %}
+        </ul>
+
+        <div class="d-flex justify-content-between mb-2">
+          <div>{{ A_("Total") }}</div>
+          <div><span id="accounting-currency-{{ currency_index }}-credit-total" class="badge rounded-pill bg-primary">{{ credit_total }}</span></div>
+        </div>
+
+        <div>
+          <button class="btn btn-primary accounting-btn-new-entry accounting-currency-{{ currency_index }}-btn-new-entry" type="button" data-currency-index="{{ currency_index }}" data-entry-type="credit" data-entry-index="new" data-account-modal="#accounting-credit-account-selector-modal" data-bs-toggle="modal" data-bs-target="#accounting-entry-form-modal">
+            <i class="fas fa-plus"></i>
+            {{ A_("New") }}
+          </button>
+        </div>
+      </div>
+      <div id="accounting-currency-{{ currency_index }}-credit-error" class="invalid-feedback">{% if credit_errors %}{{ credit_errors[0] }}{% endif %}</div>
+    </div>
+  </div>
+  <div id="accounting-currency-{{ currency_index }}-error" class="invalid-feedback">{% if currency_errors %}{{ currency_errors[0] }}{% endif %}</div>
+</div>

src/accounting/templates/accounting/transaction/income/include/form.html

@@ -0,0 +1,50 @@
+{#
+The Mia! Accounting Flask Project
+form.html: The cash income transaction form
+
+ 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.
+
+Author: imacat@mail.imacat.idv.tw (imacat)
+First written: 2023/2/25
+#}
+{% extends "accounting/transaction/include/form.html" %}
+
+{% block currency_sub_forms %}
+  {% if form.currencies %}
+    {% for currency_form in form.currencies %}
+      {% with currency_index = loop.index,
+              only_one_currency_form = form.currencies|length == 1,
+              currency_errors = currency_form.whole_form.errors,
+              currency_code_data = currency_form.code.data,
+              currency_code_errors = currency_form.code.errors,
+              credit_forms = currency_form.credit,
+              credit_errors = currency_form.credit_errors,
+              credit_total = currency_form.form.credit_total|accounting_txn_format_amount %}
+        {% include "accounting/transaction/income/include/form-currency-item.html" %}
+      {% endwith %}
+    {% endfor %}
+  {% else %}
+    {% with currency_index = 1,
+            only_one_currency_form = True,
+            currency_code_data = accounting_txn_default_currency_code(),
+            credit_total = "-" %}
+      {% include "accounting/transaction/income/include/form-currency-item.html" %}
+    {% endwith %}
+  {% endif %}
+{% endblock %}
+
+{% block account_selector_modals %}
+  {% include "accounting/transaction/include/credit-account-modal.html" %}
+{% endblock %}

src/accounting/templates/accounting/transaction/list.html

@@ -0,0 +1,96 @@
+{#
+The Mia! Accounting Flask Project
+list.html: The transaction list
+
+ 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.
+
+Author: imacat@mail.imacat.idv.tw (imacat)
+First written: 2023/2/18
+#}
+{% extends "accounting/base.html" %}
+
+{% block accounting_scripts %}
+  <script src="{{ url_for("accounting.static", filename="js/material-fab-speed-dial.js") }}"></script>
+{% endblock %}
+
+{% block header %}{% block title %}{% if "q" in request.args %}{{ A_("Search Result for \"%(query)s\"", query=request.args["q"]) }}{% else %}{{ A_("Transaction Management") }}{% endif %}{% endblock %}{% endblock %}
+
+{% block content %}
+
+<div class="btn-group mb-2 d-none d-md-inline-flex">
+  {% if accounting_can_edit() %}
+    <div class="btn-group" role="group">
+      <button type="button" class="btn btn-primary dropdown-toggle" data-bs-toggle="dropdown" aria-expanded="false">
+        <i class="fa-solid fa-plus"></i>
+        {{ A_("New") }}
+      </button>
+      <ul class="dropdown-menu">
+        <li>
+          <a class="dropdown-item" href="{{ url_for("accounting.transaction.create", txn_type=types.expense)|accounting_append_next }}">
+            {{ A_("Cash Expense") }}</a>
+        </li>
+        <li>
+          <a class="dropdown-item" href="{{ url_for("accounting.transaction.create", txn_type=types.income)|accounting_append_next }}">
+            {{ A_("Cash Income") }}
+          </a>
+        </li>
+        <li>
+          <a class="dropdown-item" href="{{ url_for("accounting.transaction.create", txn_type=types.transfer)|accounting_append_next }}">
+            {{ A_("Transfer") }}
+          </a>
+        </li>
+      </ul>
+    </div>
+  {% endif %}
+  <form class="btn btn-primary d-flex input-group" action="{{ url_for("accounting.transaction.list") }}" method="get" role="search" aria-label="{{ A_("Search for Desktop") }}">
+    <input id="accounting-search-desktop" class="form-control form-control-sm accounting-search-input" type="search" name="q" value="{{ request.args["q"] if "q" in request.args else "" }}" placeholder=" " required="required">
+    <label for="accounting-search-desktop" class="accounting-search-label">
+      <button type="submit">
+        <i class="fa-solid fa-magnifying-glass"></i>
+        {{ A_("Search") }}
+      </button>
+    </label>
+  </form>
+</div>
+
+<div class="btn-group mb-2 d-md-none">
+  <form class="btn btn-primary d-flex input-group" action="{{ url_for("accounting.transaction.list") }}" method="get" role="search" aria-label="{{ A_("Search for Mobile") }}">
+    <input id="accounting-search-mobile" class="form-control form-control-sm accounting-search-input" type="search" name="q" value="{{ request.args["q"] if "q" in request.args else "" }}" placeholder=" " required="required">
+    <label for="accounting-search-mobile" class="accounting-search-label">
+      <button type="submit">
+        <i class="fa-solid fa-magnifying-glass"></i>
+        {{ A_("Search") }}
+      </button>
+    </label>
+  </form>
+</div>
+
+{% include "accounting/transaction/include/add-new-material-fab.html" %}
+
+{% if list %}
+  {% include "accounting/include/pagination.html" %}
+
+  <div class="list-group">
+  {% for item in list %}
+    <a class="list-group-item list-group-item-action" href="{{ url_for("accounting.transaction.detail", txn=item)|accounting_append_next }}">
+      {{ item.date|accounting_txn_format_date }} {{ item }}
+    </a>
+  {% endfor %}
+  </div>
+{% else %}
+  <p>{{ A_("There is no data.") }}</p>
+{% endif %}
+
+{% endblock %}

src/accounting/templates/accounting/transaction/order.html

@@ -0,0 +1,83 @@
+{#
+The Mia! Accounting Flask Project
+order.html: The order of the transactions in a same day
+
+ 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.
+
+Author: imacat@mail.imacat.idv.tw (imacat)
+First written: 2023/2/26
+#}
+{% extends "accounting/base.html" %}
+
+{% block accounting_scripts %}
+  <script src="{{ url_for("accounting.static", filename="js/drag-and-drop-reorder.js") }}"></script>
+  <script src="{{ url_for("accounting.static", filename="js/transaction-order.js") }}"></script>
+{% endblock %}
+
+{% block header %}{% block title %}{{ A_("Transactions on %(date)s", date=date) }}{% endblock %}{% endblock %}
+
+{% block content %}
+
+<div class="btn-group mb-3">
+  <a class="btn btn-primary" href="{{ url_for("accounting.transaction.list")|accounting_or_next }}">
+    <i class="fa-solid fa-circle-chevron-left"></i>
+    {{ A_("Back") }}
+  </a>
+</div>
+
+{% if list|length > 1 and accounting_can_edit() %}
+  <form action="{{ url_for("accounting.transaction.sort", txn_date=date) }}" method="post">
+    <input type="hidden" name="csrf_token" value="{{ csrf_token() }}">
+    {% if "next" in request.args %}
+      <input type="hidden" name="next" value="{{ request.args["next"] }}">
+    {% endif %}
+    <ul id="accounting-order-list" class="list-group mb-3">
+      {% for item in list %}
+        <li class="list-group-item d-flex justify-content-between" data-id="{{ item.id }}">
+          <input id="accounting-order-{{ item.id }}-no" type="hidden" name="{{ item.id }}-no" value="{{ loop.index }}">
+          <div>
+            {{ item }}
+          </div>
+          <i class="fa-solid fa-bars"></i>
+        </li>
+      {% endfor %}
+    </ul>
+
+    <div class="d-none d-md-block">
+      <button class="btn btn-primary" type="submit">
+        <i class="fa-solid fa-floppy-disk"></i>
+        {{ A_("Save") }}
+      </button>
+    </div>
+
+    <div class="d-md-none accounting-material-fab">
+      <button class="btn btn-primary" type="submit">
+        <i class="fa-solid fa-floppy-disk"></i>
+      </button>
+    </div>
+  </form>
+{% elif list %}
+  <ul class="list-group mb-3">
+    {% for item in list %}
+      <li class="list-group-item">
+        {{ item }}
+      </li>
+    {% endfor %}
+  </ul>
+{% else %}
+  <p>{{ A_("There is no data.") }}</p>
+{% endif %}
+
+{% endblock %}

src/accounting/templates/accounting/transaction/transfer/create.html

@@ -0,0 +1,28 @@
+{#
+The Mia! Accounting Flask Project
+create.html: The transfer transaction creation form
+
+ 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.
+
+Author: imacat@mail.imacat.idv.tw (imacat)
+First written: 2023/2/25
+#}
+{% extends "accounting/transaction/transfer/include/form.html" %}
+
+{% block header %}{% block title %}{{ A_("Add a New Transfer Transaction") }}{% endblock %}{% endblock %}
+
+{% block back_url %}{{ request.args.get("next") or url_for("accounting.transaction.list") }}{% endblock %}
+
+{% block action_url %}{{ url_for("accounting.transaction.store", txn_type=txn_type) }}{% endblock %}

src/accounting/templates/accounting/transaction/transfer/detail.html

@@ -0,0 +1,84 @@
+{#
+The Mia! Accounting Flask Project
+detail.html: The account detail
+
+ 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.
+
+Author: imacat@mail.imacat.idv.tw (imacat)
+First written: 2023/2/26
+#}
+{% extends "accounting/transaction/include/detail.html" %}
+
+{% block transaction_currencies %}
+  {% for currency in obj.currencies %}
+    <div class="mb-3">
+      <div class="mb-2 fw-bolder">{{ currency.name }}</div>
+
+      <div class="row">
+        {# The debit entries #}
+        <div class="col-sm-6 mb-2">
+          <ul class="list-group accounting-list-group-stripped accounting-list-group-hover">
+            <li class="list-group-item accounting-transaction-entry accounting-transaction-entry-header">{{ A_("Debit") }}</li>
+            {% for entry in currency.debit %}
+              <li class="list-group-item accounting-transaction-entry">
+                <div class="d-flex justify-content-between">
+                  <div>
+                    <div class="small">{{ entry.account }}</div>
+                    {% if entry.summary is not none %}
+                      <div>{{ entry.summary }}</div>
+                    {% endif %}
+                  </div>
+                  <div>{{ entry.amount|accounting_txn_format_amount }}</div>
+                </div>
+              </li>
+            {% endfor %}
+            <li class="list-group-item accounting-transaction-entry accounting-transaction-entry-total">
+              <div class="d-flex justify-content-between">
+                <div>{{ A_("Total") }}</div>
+                <div>{{ currency.debit_total|accounting_txn_format_amount }}</div>
+              </div>
+            </li>
+          </ul>
+        </div>
+
+        {# The credit entries #}
+        <div class="col-sm-6 mb-2">
+          <ul class="list-group accounting-list-group-stripped accounting-list-group-hover">
+            <li class="list-group-item accounting-transaction-entry accounting-transaction-entry-header">{{ A_("Credit") }}</li>
+            {% for entry in currency.credit %}
+              <li class="list-group-item accounting-transaction-entry">
+                <div class="d-flex justify-content-between">
+                  <div>
+                    <div class="small">{{ entry.account }}</div>
+                    {% if entry.summary is not none %}
+                      <div>{{ entry.summary }}</div>
+                    {% endif %}
+                  </div>
+                  <div>{{ entry.amount|accounting_txn_format_amount }}</div>
+                </div>
+              </li>
+            {% endfor %}
+            <li class="list-group-item accounting-transaction-entry accounting-transaction-entry-total">
+              <div class="d-flex justify-content-between">
+                <div>{{ A_("Total") }}</div>
+                <div>{{ currency.debit_total|accounting_txn_format_amount }}</div>
+              </div>
+            </li>
+          </ul>
+        </div>
+      </div>
+    </div>
+  {% endfor %}
+{% endblock %}

src/accounting/templates/accounting/transaction/transfer/edit.html

@@ -0,0 +1,28 @@
+{#
+The Mia! Accounting Flask Project
+edit.html: The transfer transaction edit form
+
+ 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.
+
+Author: imacat@mail.imacat.idv.tw (imacat)
+First written: 2023/2/25
+#}
+{% extends "accounting/transaction/transfer/include/form.html" %}
+
+{% block header %}{% block title %}{{ A_("Editing %(txn)s", txn=txn) }}{% endblock %}{% endblock %}
+
+{% block back_url %}{{ url_for("accounting.transaction.detail", txn=txn)|accounting_inherit_next }}{% endblock %}
+
+{% block action_url %}{{ url_for("accounting.transaction.update", txn=txn)|accounting_txn_with_type }}{% endblock %}

src/accounting/templates/accounting/transaction/transfer/include/form-currency-item.html

@@ -0,0 +1,126 @@
+{#
+The Mia! Accounting Flask Project
+currency-sub-form.html: The currency sub-form in the transfer transaction form
+
+ 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.
+
+Author: imacat@mail.imacat.idv.tw (imacat)
+First written: 2023/2/25
+#}
+<div id="accounting-currency-{{ currency_index }}" class="mb-3 accounting-currency" data-index="{{ currency_index }}" data-prefix="accounting-currency-{{ currency_index }}">
+  <input id="accounting-currency-{{ currency_index }}-no" type="hidden" name="currency-{{ currency_index }}-no" value="{{ currency_index }}">
+  <div id="accounting-currency-{{ currency_index }}-control" class="form-control accounting-currency-control {% if currency_errors %} is-invalid {% endif %}">
+    <div class="d-flex justify-content-between mt-2 mb-3">
+      <div class="form-floating accounting-currency-content">
+        <select id="accounting-currency-{{ currency_index }}-code" class="form-select" name="currency-{{ currency_index }}-code">
+          {% for currency in accounting_txn_currency_options() %}
+            <option value="{{ currency.code }}" {% if currency.code == currency_code_data %} selected="selected" {% endif %}>{{ currency }}</option>
+          {% endfor %}
+        </select>
+        <label class="form-label" for="accounting-currency-{{ currency_index }}-code">{{ A_("Currency") }}</label>
+        <div id="accounting-currency-{{ currency_index }}-code-error" class="invalid-feedback">{% if currency_code_errors %}{{ currency_code_errors[0] }}{% endif %}</div>
+      </div>
+
+      <div>
+        <button id="accounting-btn-delete-currency-{{ currency_index }}" class="btn btn-danger rounded-circle accounting-btn-delete-currency {% if only_one_currency_form %} d-none {% endif %}" type="button" data-target="accounting-currency-{{ currency_index }}">
+          <i class="fas fa-minus"></i>
+        </button>
+      </div>
+    </div>
+
+    <div class="row">
+      {# The debit entries #}
+      <div class="col-sm-6 mb-3">
+        <div id="accounting-currency-{{ currency_index }}-debit" class="form-control accounting-material-text-field accounting-not-empty {% if debit_errors %} is-invalid {% endif %}">
+          <label class="form-label" for="accounting-currency-{{ currency_index }}-debit">{{ A_("Debit") }}</label>
+          <ul id="accounting-currency-{{ currency_index }}-debit-list" class="list-group accounting-entry-list accounting-currency-{{ currency_index }}-entry-list">
+            {% for entry_form in debit_forms %}
+              {% with currency_index = currency_index,
+                      entry_type = "debit",
+                      entry_index = loop.index,
+                      only_one_entry_form = debit_forms|length == 1,
+                      entry_id = entry_form.eid.data,
+                      account_code_data = "" if entry_form.account_code.data is none else entry_form.account_code.data,
+                      account_code_error = entry_form.account_code.errors,
+                      account_text = entry_form.account_text,
+                      summary_data = "" if entry_form.summary.data is none else entry_form.summary.data,
+                      summary_errors = entry_form.summary.errors,
+                      amount_data = "" if entry_form.amount.data is none else entry_form.amount.data,
+                      amount_errors = entry_form.amount.errors,
+                      amount_text = entry_form.amount.data|accounting_txn_format_amount,
+                      entry_errors = entry_form.all_errors %}
+                {% include "accounting/transaction/include/form-entry-item.html" %}
+              {% endwith %}
+            {% endfor %}
+          </ul>
+
+          <div class="d-flex justify-content-between mb-2">
+            <div>{{ A_("Total") }}</div>
+            <div><span id="accounting-currency-{{ currency_index }}-debit-total" class="badge rounded-pill bg-primary">{{ debit_total }}</span></div>
+          </div>
+
+          <div>
+            <button class="btn btn-primary accounting-btn-new-entry accounting-currency-{{ currency_index }}-btn-new-entry" type="button" data-currency-index="{{ currency_index }}" data-entry-type="debit" data-entry-index="new" data-account-modal="#accounting-debit-account-selector-modal" data-bs-toggle="modal" data-bs-target="#accounting-entry-form-modal">
+              <i class="fas fa-plus"></i>
+              {{ A_("New") }}
+            </button>
+          </div>
+        </div>
+        <div id="accounting-currency-{{ currency_index }}-debit-error" class="invalid-feedback">{% if debit_errors %}{{ debit_errors[0] }}{% endif %}</div>
+      </div>
+
+      {# The credit entries #}
+      <div class="col-sm-6 mb-3">
+        <div id="accounting-currency-{{ currency_index }}-credit" class="form-control accounting-material-text-field accounting-not-empty {% if credit_errors %} is-invalid {% endif %}">
+          <label class="form-label" for="accounting-currency-{{ currency_index }}-credit">{{ A_("Credit") }}</label>
+          <ul id="accounting-currency-{{ currency_index }}-credit-list" class="list-group accounting-entry-list">
+            {% for entry_form in credit_forms %}
+              {% with currency_index = currency_index,
+                      entry_id = entry_form.eid.data,
+                      entry_type = "credit",
+                      entry_index = loop.index,
+                      only_one_entry_form = debit_forms|length == 1,
+                      account_code_data = "" if entry_form.account_code.data is none else entry_form.account_code.data,
+                      account_code_error = entry_form.account_code.errors,
+                      account_text = entry_form.account_text,
+                      summary_data = "" if entry_form.summary.data is none else entry_form.summary.data,
+                      summary_errors = entry_form.summary.errors,
+                      amount_data = "" if entry_form.amount.data is none else entry_form.amount.data|accounting_txn_format_amount_input,
+                      amount_errors = entry_form.amount.errors,
+                      amount_text = entry_form.amount.data|accounting_txn_format_amount,
+                      entry_errors = entry_form.all_errors %}
+                {% include "accounting/transaction/include/form-entry-item.html" %}
+              {% endwith %}
+            {% endfor %}
+          </ul>
+
+          <div class="d-flex justify-content-between mb-2">
+            <div>{{ A_("Total") }}</div>
+            <div><span id="accounting-currency-{{ currency_index }}-credit-total" class="badge rounded-pill bg-primary">{{ credit_total }}</span></div>
+          </div>
+
+          <div>
+            <button class="btn btn-primary accounting-btn-new-entry accounting-currency-{{ currency_index }}-btn-new-entry" type="button" data-currency-index="{{ currency_index }}" data-entry-type="credit" data-entry-index="new" data-account-modal="#accounting-credit-account-selector-modal" data-bs-toggle="modal" data-bs-target="#accounting-entry-form-modal">
+              <i class="fas fa-plus"></i>
+              {{ A_("New") }}
+            </button>
+          </div>
+        </div>
+        <div id="accounting-currency-{{ currency_index }}-credit-error" class="invalid-feedback">{% if credit_errors %}{{ credit_errors[0] }}{% endif %}</div>
+      </div>
+    </div>
+  </div>
+  <div id="accounting-currency-{{ currency_index }}-error" class="invalid-feedback">{% if currency_errors %}{{ currency_errors[0] }}{% endif %}</div>
+</div>

src/accounting/templates/accounting/transaction/transfer/include/form.html

@@ -0,0 +1,55 @@
+{#
+The Mia! Accounting Flask Project
+form.html: The transfer transaction form
+
+ 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.
+
+Author: imacat@mail.imacat.idv.tw (imacat)
+First written: 2023/2/25
+#}
+{% extends "accounting/transaction/include/form.html" %}
+
+{% block currency_sub_forms %}
+  {% if form.currencies %}
+    {% for currency_form in form.currencies %}
+      {% with currency_index = loop.index,
+              only_one_currency_form = form.currencies|length == 1,
+              currency_errors = currency_form.whole_form.errors,
+              currency_code_data = currency_form.code.data,
+              currency_code_errors = currency_form.code.errors,
+              debit_forms = currency_form.debit,
+              debit_errors = currency_form.debit_errors,
+              debit_total = currency_form.form.debit_total|accounting_txn_format_amount,
+              credit_forms = currency_form.credit,
+              credit_errors = currency_form.credit_errors,
+              credit_total = currency_form.form.credit_total|accounting_txn_format_amount %}
+        {% include "accounting/transaction/transfer/include/form-currency-item.html" %}
+      {% endwith %}
+    {% endfor %}
+  {% else %}
+    {% with currency_index = 1,
+            only_one_currency_form = True,
+            currency_code_data = accounting_txn_default_currency_code(),
+            debit_total = "-",
+            credit_total = "-" %}
+      {% include "accounting/transaction/transfer/include/form-currency-item.html" %}
+    {% endwith %}
+  {% endif %}
+{% endblock %}
+
+{% block account_selector_modals %}
+  {% include "accounting/transaction/include/debit-account-modal.html" %}
+  {% include "accounting/transaction/include/credit-account-modal.html" %}
+{% endblock %}

src/accounting/transaction/__init__.py

@@ -0,0 +1,37 @@
+# The Mia! Accounting Flask 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 transaction 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 TransactionConverter, TransactionTypeConverter, \
+        DateConverter
+    app.url_map.converters["transaction"] = TransactionConverter
+    app.url_map.converters["transactionType"] = TransactionTypeConverter
+    app.url_map.converters["date"] = DateConverter
+
+    from .views import bp as transaction_bp
+    bp.register_blueprint(transaction_bp, url_prefix="/transactions")

src/accounting/transaction/converters.py

@@ -0,0 +1,100 @@
+# The Mia! Accounting Flask 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 transaction management.
+
+"""
+from datetime import date
+
+from flask import abort
+from werkzeug.routing import BaseConverter
+
+from accounting import db
+from accounting.models import Transaction
+from accounting.transaction.dispatcher import TransactionType, \
+    TXN_TYPE_DICT
+
+
+class TransactionConverter(BaseConverter):
+    """The transaction converter to convert the transaction ID from and to the
+    corresponding transaction in the routes."""
+
+    def to_python(self, value: str) -> Transaction:
+        """Converts a transaction ID to a transaction.
+
+        :param value: The transaction ID.
+        :return: The corresponding transaction.
+        """
+        transaction: Transaction | None = db.session.get(Transaction, value)
+        if transaction is None:
+            abort(404)
+        return transaction
+
+    def to_url(self, value: Transaction) -> str:
+        """Converts a transaction to its ID.
+
+        :param value: The transaction.
+        :return: The ID.
+        """
+        return str(value.id)
+
+
+class TransactionTypeConverter(BaseConverter):
+    """The transaction converter to convert the transaction type ID from and to
+    the corresponding transaction type in the routes."""
+
+    def to_python(self, value: str) -> TransactionType:
+        """Converts a transaction ID to a transaction.
+
+        :param value: The transaction ID.
+        :return: The corresponding transaction.
+        """
+        txn_type: TransactionType | None = TXN_TYPE_DICT.get(value)
+        if txn_type is None:
+            abort(404)
+        return txn_type
+
+    def to_url(self, value: TransactionType) -> str:
+        """Converts a transaction type to its ID.
+
+        :param value: The transaction type.
+        :return: The ID.
+        """
+        return str(value.ID)
+
+
+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) -> date:
+        """Converts an ISO date to a date.
+
+        :param value: The ISO date.
+        :return: The corresponding date.
+        """
+        try:
+            return date.fromisoformat(value)
+        except ValueError:
+            abort(404)
+
+    def to_url(self, value: date) -> str:
+        """Converts a date to its ISO date.
+
+        :param value: The date.
+        :return: The ISO date.
+        """
+        return value.isoformat()

src/accounting/transaction/dispatcher.py

@@ -0,0 +1,344 @@
+# The Mia! Accounting Flask 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 transaction type dispatcher.
+
+"""
+import typing as t
+from abc import ABC, abstractmethod
+
+from flask import render_template, request, abort
+from flask_wtf import FlaskForm
+
+from accounting.models import Transaction
+from .forms import TransactionForm, IncomeTransactionForm, \
+    ExpenseTransactionForm, TransferTransactionForm
+from .template import default_currency_code
+
+
+class TransactionType(ABC):
+    """An abstract transaction type."""
+    ID: str = ""
+    """The transaction type ID."""
+    CHECK_ORDER: int = -1
+    """The order when checking the transaction type."""
+
+    @property
+    @abstractmethod
+    def form(self) -> t.Type[TransactionForm]:
+        """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 transaction.
+
+        :param form: The transaction form.
+        :return: the form to create a transaction.
+        """
+
+    @abstractmethod
+    def render_detail_template(self, txn: Transaction) -> str:
+        """Renders the template for the detail page.
+
+        :param txn: The transaction.
+        :return: the detail page.
+        """
+
+    @abstractmethod
+    def render_edit_template(self, txn: Transaction, form: FlaskForm) -> str:
+        """Renders the template for the form to edit a transaction.
+
+        :param txn: The transaction.
+        :param form: The form.
+        :return: the form to edit a transaction.
+        """
+
+    @abstractmethod
+    def is_my_type(self, txn: Transaction) -> bool:
+        """Checks and returns whether the transaction belongs to the type.
+
+        :param txn: The transaction.
+        :return: True if the transaction belongs to the type, or False
+            otherwise.
+        """
+
+    @property
+    def _entry_template(self) -> str:
+        """Renders and returns the template for the journal entry sub-form.
+
+        :return: The template for the journal entry sub-form.
+        """
+        return render_template(
+            "accounting/transaction/include/form-entry-item.html",
+            currency_index="CURRENCY_INDEX",
+            entry_type="ENTRY_TYPE",
+            entry_index="ENTRY_INDEX")
+
+
+class IncomeTransaction(TransactionType):
+    """An income transaction."""
+    ID: str = "income"
+    """The transaction type ID."""
+    CHECK_ORDER: int = 2
+    """The order when checking the transaction type."""
+
+    @property
+    def form(self) -> t.Type[TransactionForm]:
+        """Returns the form class.
+
+        :return: The form class.
+        """
+        return IncomeTransactionForm
+
+    def render_create_template(self, form: IncomeTransactionForm) -> str:
+        """Renders the template for the form to create a transaction.
+
+        :param form: The transaction form.
+        :return: the form to create a transaction.
+        """
+        return render_template("accounting/transaction/income/create.html",
+                               form=form, txn_type=self,
+                               currency_template=self.__currency_template,
+                               entry_template=self._entry_template)
+
+    def render_detail_template(self, txn: Transaction) -> str:
+        """Renders the template for the detail page.
+
+        :param txn: The transaction.
+        :return: the detail page.
+        """
+        return render_template("accounting/transaction/income/detail.html",
+                               obj=txn)
+
+    def render_edit_template(self, txn: Transaction,
+                             form: IncomeTransactionForm) -> str:
+        """Renders the template for the form to edit a transaction.
+
+        :param txn: The transaction.
+        :param form: The form.
+        :return: the form to edit a transaction.
+        """
+        return render_template("accounting/transaction/income/edit.html",
+                               txn=txn, form=form,
+                               currency_template=self.__currency_template,
+                               entry_template=self._entry_template)
+
+    def is_my_type(self, txn: Transaction) -> bool:
+        """Checks and returns whether the transaction belongs to the type.
+
+        :param txn: The transaction.
+        :return: True if the transaction belongs to the type, or False
+            otherwise.
+        """
+        return txn.is_cash_income
+
+    @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/transaction/income/include/form-currency-item.html",
+            currency_index="CURRENCY_INDEX",
+            currency_code_data=default_currency_code(),
+            credit_total="-")
+
+
+class ExpenseTransaction(TransactionType):
+    """An expense transaction."""
+    ID: str = "expense"
+    """The transaction type ID."""
+    CHECK_ORDER: int = 1
+    """The order when checking the transaction type."""
+
+    @property
+    def form(self) -> t.Type[TransactionForm]:
+        """Returns the form class.
+
+        :return: The form class.
+        """
+        return ExpenseTransactionForm
+
+    def render_create_template(self, form: ExpenseTransactionForm) -> str:
+        """Renders the template for the form to create a transaction.
+
+        :param form: The transaction form.
+        :return: the form to create a transaction.
+        """
+        return render_template("accounting/transaction/expense/create.html",
+                               form=form, txn_type=self,
+                               currency_template=self.__currency_template,
+                               entry_template=self._entry_template)
+
+    def render_detail_template(self, txn: Transaction) -> str:
+        """Renders the template for the detail page.
+
+        :param txn: The transaction.
+        :return: the detail page.
+        """
+        return render_template("accounting/transaction/expense/detail.html",
+                               obj=txn)
+
+    def render_edit_template(self, txn: Transaction,
+                             form: ExpenseTransactionForm) -> str:
+        """Renders the template for the form to edit a transaction.
+
+        :param txn: The transaction.
+        :param form: The form.
+        :return: the form to edit a transaction.
+        """
+        return render_template("accounting/transaction/expense/edit.html",
+                               txn=txn, form=form,
+                               currency_template=self.__currency_template,
+                               entry_template=self._entry_template)
+
+    def is_my_type(self, txn: Transaction) -> bool:
+        """Checks and returns whether the transaction belongs to the type.
+
+        :param txn: The transaction.
+        :return: True if the transaction belongs to the type, or False
+            otherwise.
+        """
+        return txn.is_cash_expense
+
+    @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/transaction/expense/include/form-currency-item.html",
+            currency_index="CURRENCY_INDEX",
+            currency_code_data=default_currency_code(),
+            debit_total="-")
+
+
+class TransferTransaction(TransactionType):
+    """A transfer transaction."""
+    ID: str = "transfer"
+    """The transaction type ID."""
+    CHECK_ORDER: int = 3
+    """The order when checking the transaction type."""
+
+    @property
+    def form(self) -> t.Type[TransactionForm]:
+        """Returns the form class.
+
+        :return: The form class.
+        """
+        return TransferTransactionForm
+
+    def render_create_template(self, form: TransferTransactionForm) -> str:
+        """Renders the template for the form to create a transaction.
+
+        :param form: The transaction form.
+        :return: the form to create a transaction.
+        """
+        return render_template("accounting/transaction/transfer/create.html",
+                               form=form, txn_type=self,
+                               currency_template=self.__currency_template,
+                               entry_template=self._entry_template)
+
+    def render_detail_template(self, txn: Transaction) -> str:
+        """Renders the template for the detail page.
+
+        :param txn: The transaction.
+        :return: the detail page.
+        """
+        return render_template("accounting/transaction/transfer/detail.html",
+                               obj=txn)
+
+    def render_edit_template(self, txn: Transaction,
+                             form: TransferTransactionForm) -> str:
+        """Renders the template for the form to edit a transaction.
+
+        :param txn: The transaction.
+        :param form: The form.
+        :return: the form to edit a transaction.
+        """
+        return render_template("accounting/transaction/transfer/edit.html",
+                               txn=txn, form=form,
+                               currency_template=self.__currency_template,
+                               entry_template=self._entry_template)
+
+    def is_my_type(self, txn: Transaction) -> bool:
+        """Checks and returns whether the transaction belongs to the type.
+
+        :param txn: The transaction.
+        :return: True if the transaction 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/transaction/transfer/include/form-currency-item.html",
+            currency_index="CURRENCY_INDEX",
+            currency_code_data=default_currency_code(),
+            debit_total="-", credit_total="-")
+
+
+class TransactionTypes:
+    """The transaction types, as object properties."""
+
+    def __init__(self, income: IncomeTransaction, expense: ExpenseTransaction,
+                 transfer: TransferTransaction):
+        """Constructs the transaction types as object properties.
+
+        :param income: The income transaction type.
+        :param expense: The expense transaction type.
+        :param transfer: The transfer transaction type.
+        """
+        self.income: IncomeTransaction = income
+        self.expense: ExpenseTransaction = expense
+        self.transfer: TransferTransaction = transfer
+
+
+TXN_TYPE_DICT: dict[str, TransactionType] \
+    = {x.ID: x() for x in {IncomeTransaction,
+                           ExpenseTransaction,
+                           TransferTransaction}}
+"""The transaction types, as a dictionary."""
+TXN_TYPE_OBJ: TransactionTypes = TransactionTypes(**TXN_TYPE_DICT)
+"""The transaction types, as an object."""
+
+
+def get_txn_type(txn: Transaction) -> TransactionType:
+    """Returns the transaction type that may be specified in the "as" query
+    parameter.  If it is not specified, check the transaction type from the
+    transaction.
+
+    :param txn: The transaction.
+    :return: None.
+    """
+    if "as" in request.args:
+        if request.args["as"] not in TXN_TYPE_DICT:
+            abort(404)
+        return TXN_TYPE_DICT[request.args["as"]]
+    for txn_type in sorted(TXN_TYPE_DICT.values(),
+                           key=lambda x: x.CHECK_ORDER):
+        if txn_type.is_my_type(txn):
+            return txn_type

src/accounting/transaction/forms.py

@@ -0,0 +1,825 @@
+# The Mia! Accounting Flask 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 forms for the transaction management.
+
+"""
+from __future__ import annotations
+
+import re
+import typing as t
+from abc import ABC, abstractmethod
+from datetime import date
+from decimal import Decimal
+
+import sqlalchemy as sa
+from flask import request
+from flask_babel import LazyString
+from flask_wtf import FlaskForm
+from wtforms import DateField, StringField, FieldList, FormField, \
+    IntegerField, TextAreaField, DecimalField, BooleanField
+from wtforms.validators import DataRequired, ValidationError
+
+from accounting import db
+from accounting.locale import lazy_gettext
+from accounting.models import Transaction, Account, JournalEntry, \
+    TransactionCurrency, Currency
+from accounting.utils.random_id import new_id
+from accounting.utils.strip_text import strip_text, strip_multiline_text
+from accounting.utils.user import get_current_user_pk
+
+MISSING_CURRENCY: LazyString = lazy_gettext("Please select the currency.")
+"""The error message when the currency code is empty."""
+MISSING_ACCOUNT: LazyString = lazy_gettext("Please select the account.")
+"""The error message when the account code is empty."""
+
+
+class NeedSomeCurrencies:
+    """The validator to check if there is any currency sub-form."""
+
+    def __call__(self, form: CurrencyForm, field: FieldList) \
+            -> None:
+        if len(field) == 0:
+            raise ValidationError(lazy_gettext(
+                "Please add some currencies."))
+
+
+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 NeedSomeJournalEntries:
+    """The validator to check if there is any journal entry sub-form."""
+
+    def __call__(self, form: TransferCurrencyForm, field: FieldList) \
+            -> None:
+        if len(field) == 0:
+            raise ValidationError(lazy_gettext(
+                "Please add some journal entries."))
+
+
+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 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 IsDebitAccount:
+    """The validator to check if the account is for debit journal entries."""
+
+    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(lazy_gettext(
+            "This account is not for debit entries."))
+
+
+class JournalEntryForm(FlaskForm):
+    """The base form to create or edit a journal entry."""
+    eid = IntegerField()
+    """The existing journal entry ID."""
+    no = IntegerField()
+    """The order in the currency."""
+    account_code = StringField()
+    """The account code."""
+    amount = DecimalField()
+    """The amount."""
+
+    @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 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 DebitEntryForm(JournalEntryForm):
+    """The form to create or edit a debit journal entry."""
+    eid = IntegerField()
+    """The existing journal entry ID."""
+    no = IntegerField()
+    """The order in the currency."""
+    account_code = StringField(
+        filters=[strip_text],
+        validators=[DataRequired(MISSING_ACCOUNT),
+                    AccountExists(),
+                    IsDebitAccount()])
+    """The account code."""
+    summary = StringField(filters=[strip_text])
+    """The summary."""
+    amount = DecimalField(validators=[PositiveAmount()])
+    """The amount."""
+
+    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)
+        obj.account_id = Account.find_by_code(self.account_code.data).id
+        obj.summary = self.summary.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 IsCreditAccount:
+    """The validator to check if the account is for credit journal entries."""
+
+    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(lazy_gettext(
+            "This account is not for credit entries."))
+
+
+class CreditEntryForm(JournalEntryForm):
+    """The form to create or edit a credit journal entry."""
+    eid = IntegerField()
+    """The existing journal entry ID."""
+    no = IntegerField()
+    """The order in the currency."""
+    account_code = StringField(
+        filters=[strip_text],
+        validators=[DataRequired(MISSING_ACCOUNT),
+                    AccountExists(),
+                    IsCreditAccount()])
+    """The account code."""
+    summary = StringField(filters=[strip_text])
+    """The summary."""
+    amount = DecimalField(validators=[PositiveAmount()])
+    """The amount."""
+
+    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)
+        obj.account_id = Account.find_by_code(self.account_code.data).id
+        obj.summary = self.summary.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
+
+
+class CurrencyForm(FlaskForm):
+    """The form to create or edit a currency in a transaction."""
+    no = IntegerField()
+    """The order in the transaction."""
+    code = StringField()
+    """The currency code."""
+    whole_form = BooleanField()
+    """The pseudo field for the whole form validators."""
+
+
+class TransactionForm(FlaskForm):
+    """The base form to create or edit a transaction."""
+    date = DateField()
+    """The date."""
+    currencies = FieldList(FormField(CurrencyForm))
+    """The journal entries categorized by their currencies."""
+    note = TextAreaField()
+    """The note."""
+
+    def __init__(self, *args, **kwargs):
+        """Constructs a base transaction form.
+
+        :param args: The arguments.
+        :param kwargs: The keyword arguments.
+        """
+        super().__init__(*args, **kwargs)
+        self.is_modified: bool = False
+        """Whether the transaction is modified during populate_obj()."""
+        self.collector: t.Type[JournalEntryCollector] = JournalEntryCollector
+        """The journal entry collector.  The default is the base abstract
+        collector only to provide the correct type.  The subclass forms should
+        provide their own collectors."""
+        self.__in_use_account_id: set[int] | None = None
+        """The ID of the accounts that are in use."""
+
+    def populate_obj(self, obj: Transaction) -> None:
+        """Populates the form data into a transaction object.
+
+        :param obj: The transaction object.
+        :return: None.
+        """
+        is_new: bool = obj.id is None
+        if is_new:
+            obj.id = new_id(Transaction)
+        self.__set_date(obj, self.date.data)
+        obj.note = self.note.data
+
+        collector_cls: t.Type[JournalEntryCollector] = self.collector
+        collector: collector_cls = collector_cls(self, obj)
+        collector.collect()
+
+        to_delete: set[int] = {x.id for x in obj.entries
+                               if x.id not in collector.to_keep}
+        if len(to_delete) > 0:
+            JournalEntry.query.filter(JournalEntry.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
+
+    @staticmethod
+    def __set_date(obj: Transaction, new_date: date) -> None:
+        """Sets the transaction date and number.
+
+        :param obj: The transaction 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_transactions_in(obj.date, obj.id)
+            sort_transactions_in(new_date, obj.id)
+            count: int = Transaction.query\
+                .filter(Transaction.date == new_date).count()
+            obj.date = new_date
+            obj.no = count + 1
+
+    @property
+    def debit_account_options(self) -> list[Account]:
+        """The selectable debit accounts.
+
+        :return: The selectable debit accounts.
+        """
+        accounts: list[Account] = Account.debit()
+        in_use: set[int] = self.__get_in_use_account_id()
+        for account in accounts:
+            account.is_in_use = account.id in in_use
+        return accounts
+
+    @property
+    def credit_account_options(self) -> list[Account]:
+        """The selectable credit accounts.
+
+        :return: The selectable credit accounts.
+        """
+        accounts: list[Account] = Account.credit()
+        in_use: set[int] = self.__get_in_use_account_id()
+        for account in accounts:
+            account.is_in_use = account.id in in_use
+        return accounts
+
+    def __get_in_use_account_id(self) -> set[int]:
+        """Returns the ID of the accounts that are in use.
+
+        :return: The ID of the accounts that are in use.
+        """
+        if self.__in_use_account_id is None:
+            self.__in_use_account_id = set(db.session.scalars(
+                sa.select(JournalEntry.account_id)
+                .group_by(JournalEntry.account_id)).all())
+        return self.__in_use_account_id
+
+    @property
+    def currencies_errors(self) -> list[str | LazyString]:
+        """Returns the currency errors, without the errors in their sub-forms.
+
+        :return:
+        """
+        return [x for x in self.currencies.errors
+                if isinstance(x, str) or isinstance(x, LazyString)]
+
+
+T = t.TypeVar("T", bound=TransactionForm)
+"""A transaction form variant."""
+
+
+class JournalEntryCollector(t.Generic[T], ABC):
+    """The journal entry collector."""
+
+    def __init__(self, form: T, obj: Transaction):
+        """Constructs the journal entry collector.
+
+        :param form: The transaction form.
+        :param obj: The transaction.
+        """
+        self.form: T = form
+        """The transaction form."""
+        self.__obj: Transaction = obj
+        """The transaction object."""
+        self.__entries: list[JournalEntry] = list(obj.entries)
+        """The existing journal entries."""
+        self.__entries_by_id: dict[int, JournalEntry] \
+            = {x.id: x for x in self.__entries}
+        """A dictionary from the entry ID to their entries."""
+        self.__no_by_id: dict[int, int] = {x.id: x.no for x in self.__entries}
+        """A dictionary from the entry number to their entries."""
+        self.__currencies: list[TransactionCurrency] = obj.currencies
+        """The currencies in the transaction."""
+        self._debit_no: int = 1
+        """The number index for the debit entries."""
+        self._credit_no: int = 1
+        """The number index for the credit entries."""
+        self.to_keep: set[int] = set()
+        """The ID of the existing journal entries to keep."""
+
+    @abstractmethod
+    def collect(self) -> set[int]:
+        """Collects the journal entries.
+
+        :return: The ID of the journal entries to keep.
+        """
+
+    def _add_entry(self, form: JournalEntryForm, currency_code: str, no: int) \
+            -> None:
+        """Composes a journal entry from the form.
+
+        :param form: The journal entry form.
+        :param currency_code: The code of the currency.
+        :param no: The number of the entry.
+        :return: None.
+        """
+        entry: JournalEntry | None = self.__entries_by_id.get(form.eid.data)
+        if entry is not None:
+            entry.currency_code = currency_code
+            form.populate_obj(entry)
+            entry.no = no
+            if db.session.is_modified(entry):
+                self.form.is_modified = True
+        else:
+            entry = JournalEntry()
+            entry.currency_code = currency_code
+            form.populate_obj(entry)
+            entry.no = no
+            self.__obj.entries.append(entry)
+            self.form.is_modified = True
+        self.to_keep.add(entry.id)
+
+    def _make_cash_entry(self, forms: list[JournalEntryForm], is_debit: bool,
+                         currency_code: str, no: int) -> None:
+        """Composes the cash journal entry at the other side of the cash
+        transaction.
+
+        :param forms: The journal entry forms in the same currency.
+        :param is_debit: True for a cash income transaction, or False for a
+            cash expense transaction.
+        :param currency_code: The code of the currency.
+        :param no: The number of the entry.
+        :return: None.
+        """
+        candidates: list[JournalEntry] = [x for x in self.__entries
+                                          if x.is_debit == is_debit
+                                          and x.currency_code == currency_code]
+        entry: JournalEntry
+        if len(candidates) > 0:
+            candidates.sort(key=lambda x: x.no)
+            entry = candidates[0]
+            entry.account_id = Account.cash().id
+            entry.summary = None
+            entry.amount = sum([x.amount.data for x in forms])
+            entry.no = no
+            if db.session.is_modified(entry):
+                self.form.is_modified = True
+        else:
+            entry = JournalEntry()
+            entry.id = new_id(JournalEntry)
+            entry.is_debit = is_debit
+            entry.currency_code = currency_code
+            entry.account_id = Account.cash().id
+            entry.summary = None
+            entry.amount = sum([x.amount.data for x in forms])
+            entry.no = no
+            self.__obj.entries.append(entry)
+            self.form.is_modified = True
+        self.to_keep.add(entry.id)
+
+    def _sort_entry_forms(self, forms: list[JournalEntryForm]) -> None:
+        """Sorts the journal entry forms.
+
+        :param forms: The journal entry 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[JournalEntryForm, 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.eid.data is None else
+                                  self.__no_by_id.get(x.eid.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 IncomeCurrencyForm(CurrencyForm):
+    """The form to create or edit a currency in a cash income transaction."""
+    no = IntegerField()
+    """The order in the transaction."""
+    code = StringField(
+        filters=[strip_text],
+        validators=[DataRequired(MISSING_CURRENCY),
+                    CurrencyExists()])
+    """The currency code."""
+    credit = FieldList(FormField(CreditEntryForm),
+                       validators=[NeedSomeJournalEntries()])
+    """The credit entries."""
+    whole_form = BooleanField()
+    """The pseudo field for the whole form validators."""
+
+    @property
+    def credit_total(self) -> Decimal:
+        """Returns the total amount of the credit journal entries.
+
+        :return: The total amount of the credit journal entries.
+        """
+        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 journal entry 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 IncomeTransactionForm(TransactionForm):
+    """The form to create or edit a cash income transaction."""
+    date = DateField(default=date.today())
+    """The date."""
+    currencies = FieldList(FormField(IncomeCurrencyForm), name="currency",
+                           validators=[NeedSomeCurrencies()])
+    """The journal entries categorized by their currencies."""
+    note = TextAreaField(filters=[strip_multiline_text])
+    """The note."""
+
+    def __init__(self, *args, **kwargs):
+        super().__init__(*args, **kwargs)
+
+        class Collector(JournalEntryCollector[IncomeTransactionForm]):
+            """The journal entry collector for the cash income transactions."""
+
+            def collect(self) -> None:
+                currencies: list[IncomeCurrencyForm] \
+                    = [x.form for x in self.form.currencies]
+                self._sort_currency_forms(currencies)
+                for currency in currencies:
+                    # The debit cash entry
+                    self._make_cash_entry(list(currency.credit), True,
+                                          currency.code.data, self._debit_no)
+                    self._debit_no = self._debit_no + 1
+
+                    # The credit forms
+                    credit_forms: list[CreditEntryForm] \
+                        = [x.form for x in currency.credit]
+                    self._sort_entry_forms(credit_forms)
+                    for credit_form in credit_forms:
+                        self._add_entry(credit_form, currency.code.data,
+                                        self._credit_no)
+                        self._credit_no = self._credit_no + 1
+
+        self.collector = Collector
+
+
+class ExpenseCurrencyForm(CurrencyForm):
+    """The form to create or edit a currency in a cash expense transaction."""
+    no = IntegerField()
+    """The order in the transaction."""
+    code = StringField(
+        filters=[strip_text],
+        validators=[DataRequired(MISSING_CURRENCY),
+                    CurrencyExists()])
+    """The currency code."""
+    debit = FieldList(FormField(DebitEntryForm),
+                      validators=[NeedSomeJournalEntries()])
+    """The debit entries."""
+    whole_form = BooleanField()
+    """The pseudo field for the whole form validators."""
+
+    @property
+    def debit_total(self) -> Decimal:
+        """Returns the total amount of the debit journal entries.
+
+        :return: The total amount of the debit journal entries.
+        """
+        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 journal entry 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 ExpenseTransactionForm(TransactionForm):
+    """The form to create or edit a cash expense transaction."""
+    date = DateField(default=date.today())
+    """The date."""
+    currencies = FieldList(FormField(ExpenseCurrencyForm), name="currency",
+                           validators=[NeedSomeCurrencies()])
+    """The journal entries categorized by their currencies."""
+    note = TextAreaField(filters=[strip_multiline_text])
+    """The note."""
+
+    def __init__(self, *args, **kwargs):
+        super().__init__(*args, **kwargs)
+
+        class Collector(JournalEntryCollector[ExpenseTransactionForm]):
+            """The journal entry collector for the cash expense
+            transactions."""
+
+            def collect(self) -> None:
+                currencies: list[ExpenseCurrencyForm] \
+                    = [x.form for x in self.form.currencies]
+                self._sort_currency_forms(currencies)
+                for currency in currencies:
+                    # The debit forms
+                    debit_forms: list[DebitEntryForm] \
+                        = [x.form for x in currency.debit]
+                    self._sort_entry_forms(debit_forms)
+                    for debit_form in debit_forms:
+                        self._add_entry(debit_form, currency.code.data,
+                                        self._debit_no)
+                        self._debit_no = self._debit_no + 1
+
+                    # The credit forms
+                    self._make_cash_entry(list(currency.debit), False,
+                                          currency.code.data, self._credit_no)
+                    self._credit_no = self._credit_no + 1
+
+        self.collector = Collector
+
+
+class TransferCurrencyForm(CurrencyForm):
+    """The form to create or edit a currency in a transfer transaction."""
+
+    class IsBalanced:
+        """The validator to check that the total amount of the debit and credit
+        entries are equal."""
+        def __call__(self, form: TransferCurrencyForm, field: BooleanField)\
+                -> None:
+            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."))
+
+    no = IntegerField()
+    """The order in the transaction."""
+    code = StringField(
+        filters=[strip_text],
+        validators=[DataRequired(MISSING_CURRENCY),
+                    CurrencyExists()])
+    """The currency code."""
+    debit = FieldList(FormField(DebitEntryForm),
+                      validators=[NeedSomeJournalEntries()])
+    """The debit entries."""
+    credit = FieldList(FormField(CreditEntryForm),
+                       validators=[NeedSomeJournalEntries()])
+    """The credit entries."""
+    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 journal entries.
+
+        :return: The total amount of the debit journal entries.
+        """
+        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 journal entries.
+
+        :return: The total amount of the credit journal entries.
+        """
+        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 journal entry 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 journal entry 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 TransferTransactionForm(TransactionForm):
+    """The form to create or edit a transfer transaction."""
+    date = DateField(default=date.today())
+    """The date."""
+    currencies = FieldList(FormField(TransferCurrencyForm), name="currency",
+                           validators=[NeedSomeCurrencies()])
+    """The journal entries categorized by their currencies."""
+    note = TextAreaField(filters=[strip_multiline_text])
+    """The note."""
+
+    def __init__(self, *args, **kwargs):
+        super().__init__(*args, **kwargs)
+
+        class Collector(JournalEntryCollector[TransferTransactionForm]):
+            """The journal entry collector for the transfer transactions."""
+
+            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[DebitEntryForm] \
+                        = [x.form for x in currency.debit]
+                    self._sort_entry_forms(debit_forms)
+                    for debit_form in debit_forms:
+                        self._add_entry(debit_form, currency.code.data,
+                                        self._debit_no)
+                        self._debit_no = self._debit_no + 1
+
+                    # The credit forms
+                    credit_forms: list[CreditEntryForm] \
+                        = [x.form for x in currency.credit]
+                    self._sort_entry_forms(credit_forms)
+                    for credit_form in credit_forms:
+                        self._add_entry(credit_form, currency.code.data,
+                                        self._credit_no)
+                        self._credit_no = self._credit_no + 1
+
+        self.collector = Collector
+
+
+def sort_transactions_in(txn_date: date, exclude: int) -> None:
+    """Sorts the transactions under a date after changing the date or deleting
+    a transaction.
+
+    :param txn_date: The date of the transaction.
+    :param exclude: The transaction ID to exclude.
+    :return: None.
+    """
+    transactions: list[Transaction] = Transaction.query\
+        .filter(Transaction.date == txn_date,
+                Transaction.id != exclude)\
+        .order_by(Transaction.no).all()
+    for i in range(len(transactions)):
+        if transactions[i].no != i + 1:
+            transactions[i].no = i + 1
+
+
+class TransactionReorderForm:
+    """The form to reorder the transactions."""
+
+    def __init__(self, txn_date: date):
+        """Constructs the form to reorder the transactions in a day.
+
+        :param txn_date: The date.
+        """
+        self.date: date = txn_date
+        self.is_modified: bool = False
+
+    def save_order(self) -> None:
+        """Saves the order of the account.
+
+        :return:
+        """
+        transactions: list[Transaction] = Transaction.query\
+            .filter(Transaction.date == self.date).all()
+
+        # Collects the specified order.
+        orders: dict[Transaction, int] = {}
+        for txn in transactions:
+            if f"{txn.id}-no" in request.form:
+                try:
+                    orders[txn] = int(request.form[f"{txn.id}-no"])
+                except ValueError:
+                    pass
+
+        # Missing and invalid orders are appended to the end.
+        missing: list[Transaction] \
+            = [x for x in transactions if x not in orders]
+        if len(missing) > 0:
+            next_no: int = 1 if len(orders) == 0 else max(orders.values()) + 1
+            for txn in missing:
+                orders[txn] = next_no
+
+        # Sort by the specified order first, and their original order.
+        transactions.sort(key=lambda x: (orders[x], x.no))
+
+        # Update the orders.
+        with db.session.no_autoflush:
+            for i in range(len(transactions)):
+                if transactions[i].no != i + 1:
+                    transactions[i].no = i + 1
+                    self.is_modified = True

src/accounting/transaction/query.py

@@ -0,0 +1,65 @@
+# The Mia! Accounting Flask 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 transaction query.
+
+"""
+from datetime import datetime
+
+import sqlalchemy as sa
+from flask import request
+
+from accounting.models import Transaction
+from accounting.utils.query import parse_query_keywords
+
+
+def get_transaction_query() -> list[Transaction]:
+    """Returns the transactions, optionally filtered by the query.
+
+    :return: The transactions.
+    """
+    keywords: list[str] = parse_query_keywords(request.args.get("q"))
+    if len(keywords) == 0:
+        return Transaction.query\
+            .order_by(Transaction.date, Transaction.no).all()
+    conditions: list[sa.BinaryExpression] = []
+    for k in keywords:
+        sub_conditions: list[sa.BinaryExpression] \
+            = [Transaction.note.contains(k)]
+        date: datetime
+        try:
+            date = datetime.strptime(k, "%Y")
+            sub_conditions.append(
+                sa.extract("year", Transaction.date) == date.year)
+        except ValueError:
+            pass
+        try:
+            date = datetime.strptime(k, "%Y/%m")
+            sub_conditions.append(sa.and_(
+                sa.extract("year", Transaction.date) == date.year,
+                sa.extract("month", Transaction.date) == date.month))
+        except ValueError:
+            pass
+        try:
+            date = datetime.strptime(f"2000/{k}", "%Y/%m/%d")
+            sub_conditions.append(sa.and_(
+                sa.extract("month", Transaction.date) == date.month,
+                sa.extract("day", Transaction.date) == date.day))
+        except ValueError:
+            pass
+        conditions.append(sa.or_(*sub_conditions))
+    return Transaction.query.filter(*conditions)\
+        .order_by(Transaction.date, Transaction.no).all()

src/accounting/transaction/template.py

@@ -0,0 +1,145 @@
+# The Mia! Accounting Flask 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 and globals for the transaction management.
+
+"""
+from datetime import date, timedelta
+from decimal import Decimal
+from html import escape
+from urllib.parse import ParseResult, urlparse, parse_qsl, urlencode, \
+    urlunparse
+
+from flask import request, current_app
+from flask_babel import get_locale
+
+from accounting.locale import gettext
+from accounting.models import Currency
+
+
+def with_type(uri: str) -> str:
+    """Adds the transaction type to the URI, if it is specified.
+
+    :param uri: The URI.
+    :return: The result URL, optionally with the transaction 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 transaction type to the URI.
+
+    :param uri: The URI.
+    :return: The result URL, with the transfer transaction 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(value: Decimal | None) -> str:
+    """Formats an amount for readability.
+
+    :param value: The amount.
+    :return: The formatted amount text.
+    """
+    if value is None or value == 0:
+        return "-"
+    whole: int = int(value)
+    frac: Decimal = (value - whole).normalize()
+    return "{:,}".format(whole) + str(frac)[1:]
+
+
+def format_amount_input(value: Decimal) -> str:
+    """Format an amount for an input value.
+
+    :param value: The amount.
+    :return: The formatted amount text for an input value.
+    """
+    whole: int = int(value)
+    frac: Decimal = (value - whole).normalize()
+    return str(whole) + str(frac)[1:]
+
+
+def format_date(value: date) -> str:
+    """Formats a date to be human-friendly.
+
+    :param value: The date.
+    :return: The human-friendly date text.
+    """
+    today: date = date.today()
+    if value == today:
+        return gettext("Today")
+    if value == today - timedelta(days=1):
+        return gettext("Yesterday")
+    if value == today + timedelta(days=1):
+        return gettext("Tomorrow")
+    locale = str(get_locale())
+    if locale == "zh" or locale.startswith("zh_"):
+        if value == today - timedelta(days=2):
+            return gettext("The day before yesterday")
+        if value == today + timedelta(days=2):
+            return gettext("The day after tomorrow")
+    if locale == "zh" or locale.startswith("zh_"):
+        weekdays = ["一", "二", "三", "四", "五", "六", "日"]
+        weekday = weekdays[value.weekday()]
+    else:
+        weekday = value.strftime("%a")
+    if value.year != today.year:
+        return "{}/{}/{}({})".format(
+            value.year, value.month, value.day, weekday)
+    return "{}/{}({})".format(value.month, value.day, weekday)
+
+
+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
+
+
+def currency_options() -> str:
+    """Returns the currency options.
+
+    :return: The currency options.
+    """
+    return Currency.query.order_by(Currency.code).all()
+
+
+def default_currency_code() -> str:
+    """Returns the default currency code.
+
+    :return: The default currency code.
+    """
+    with current_app.app_context():
+        return current_app.config.get("DEFAULT_CURRENCY", "USD")

src/accounting/transaction/views.py

@@ -0,0 +1,227 @@
+# The Mia! Accounting Flask 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 transaction management.
+
+"""
+from datetime import date
+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 Transaction
+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 .dispatcher import TransactionType, get_txn_type, TXN_TYPE_OBJ
+from .forms import sort_transactions_in, TransactionReorderForm
+from .query import get_transaction_query
+from .template import with_type, to_transfer, format_amount, \
+    format_amount_input, format_date, text2html, currency_options, \
+    default_currency_code
+
+bp: Blueprint = Blueprint("transaction", __name__)
+"""The view blueprint for the transaction management."""
+bp.add_app_template_filter(with_type, "accounting_txn_with_type")
+bp.add_app_template_filter(to_transfer, "accounting_txn_to_transfer")
+bp.add_app_template_filter(format_amount, "accounting_txn_format_amount")
+bp.add_app_template_filter(format_amount_input,
+                           "accounting_txn_format_amount_input")
+bp.add_app_template_filter(format_date, "accounting_txn_format_date")
+bp.add_app_template_filter(text2html, "accounting_txn_text2html")
+bp.add_app_template_global(currency_options, "accounting_txn_currency_options")
+bp.add_app_template_global(default_currency_code,
+                           "accounting_txn_default_currency_code")
+
+
+@bp.get("", endpoint="list")
+@has_permission(can_view)
+def list_transactions() -> str:
+    """Lists the transactions.
+
+    :return: The transaction list.
+    """
+    transactions: list[Transaction] = get_transaction_query()
+    pagination: Pagination = Pagination[Transaction](transactions)
+    return render_template("accounting/transaction/list.html",
+                           list=pagination.list, pagination=pagination,
+                           types=TXN_TYPE_OBJ)
+
+
+@bp.get("/create/<transactionType:txn_type>", endpoint="create")
+@has_permission(can_edit)
+def show_add_transaction_form(txn_type: TransactionType) -> str:
+    """Shows the form to add a transaction.
+
+    :param txn_type: The transaction type.
+    :return: The form to add a transaction.
+    """
+    form: txn_type.form
+    if "form" in session:
+        form = txn_type.form(ImmutableMultiDict(parse_qsl(session["form"])))
+        del session["form"]
+        form.validate()
+    else:
+        form = txn_type.form()
+    return txn_type.render_create_template(form)
+
+
+@bp.post("/store/<transactionType:txn_type>", endpoint="store")
+@has_permission(can_edit)
+def add_transaction(txn_type: TransactionType) -> redirect:
+    """Adds a transaction.
+
+    :param txn_type: The transaction type.
+    :return: The redirection to the transaction detail on success, or the
+        transaction creation form on error.
+    """
+    form: txn_type.form = txn_type.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.transaction.create", txn_type=txn_type))))
+    txn: Transaction = Transaction()
+    form.populate_obj(txn)
+    db.session.add(txn)
+    db.session.commit()
+    flash(lazy_gettext("The transaction is added successfully"), "success")
+    return redirect(inherit_next(__get_detail_uri(txn)))
+
+
+@bp.get("/<transaction:txn>", endpoint="detail")
+@has_permission(can_view)
+def show_transaction_detail(txn: Transaction) -> str:
+    """Shows the transaction detail.
+
+    :param txn: The transaction.
+    :return: The detail.
+    """
+    txn_type: TransactionType = get_txn_type(txn)
+    return txn_type.render_detail_template(txn)
+
+
+@bp.get("/<transaction:txn>/edit", endpoint="edit")
+@has_permission(can_edit)
+def show_transaction_edit_form(txn: Transaction) -> str:
+    """Shows the form to edit a transaction.
+
+    :param txn: The transaction.
+    :return: The form to edit the transaction.
+    """
+    txn_type: TransactionType = get_txn_type(txn)
+    form: txn_type.form
+    if "form" in session:
+        form = txn_type.form(ImmutableMultiDict(parse_qsl(session["form"])))
+        del session["form"]
+        form.validate()
+    else:
+        form = txn_type.form(obj=txn)
+    return txn_type.render_edit_template(txn, form)
+
+
+@bp.post("/<transaction:txn>/update", endpoint="update")
+@has_permission(can_edit)
+def update_transaction(txn: Transaction) -> redirect:
+    """Updates a transaction.
+
+    :param txn: The transaction.
+    :return: The redirection to the transaction detail on success, or the
+        transaction edit form on error.
+    """
+    txn_type: TransactionType = get_txn_type(txn)
+    form: txn_type.form = txn_type.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.transaction.edit", txn=txn))))
+    with db.session.no_autoflush:
+        form.populate_obj(txn)
+    if not form.is_modified:
+        flash(lazy_gettext("The transaction was not modified."), "success")
+        return redirect(inherit_next(with_type(__get_detail_uri(txn))))
+    txn.updated_by_id = get_current_user_pk()
+    txn.updated_at = sa.func.now()
+    db.session.commit()
+    flash(lazy_gettext("The transaction is updated successfully."), "success")
+    return redirect(inherit_next(with_type(__get_detail_uri(txn))))
+
+
+@bp.post("/<transaction:txn>/delete", endpoint="delete")
+@has_permission(can_edit)
+def delete_transaction(txn: Transaction) -> redirect:
+    """Deletes a transaction.
+
+    :param txn: The transaction.
+    :return: The redirection to the transaction list on success, or the
+        transaction detail on error.
+    """
+    txn.delete()
+    sort_transactions_in(txn.date, txn.id)
+    db.session.commit()
+    flash(lazy_gettext("The transaction is deleted successfully."), "success")
+    return redirect(or_next(with_type(url_for("accounting.transaction.list"))))
+
+
+@bp.get("/dates/<date:txn_date>", endpoint="order")
+@has_permission(can_view)
+def show_transaction_order(txn_date: date) -> str:
+    """Shows the order of the transactions in a same date.
+
+    :param txn_date: The date.
+    :return: The order of the transactions in the date.
+    """
+    transactions: list[Transaction] = Transaction.query\
+        .filter(Transaction.date == txn_date)\
+        .order_by(Transaction.no).all()
+    return render_template("accounting/transaction/order.html",
+                           date=txn_date, list=transactions)
+
+
+@bp.post("/dates/<date:txn_date>", endpoint="sort")
+@has_permission(can_edit)
+def sort_accounts(txn_date: date) -> redirect:
+    """Reorders the transactions in a date.
+
+    :param txn_date: The date.
+    :return: The redirection to the incoming account or the account list.  The
+        reordering operation does not fail.
+    """
+    form: TransactionReorderForm = TransactionReorderForm(txn_date)
+    form.save_order()
+    if not form.is_modified:
+        flash(lazy_gettext("The order was not modified."), "success")
+        return redirect(or_next(url_for("accounting.account.list")))
+    db.session.commit()
+    flash(lazy_gettext("The order is updated successfully."), "success")
+    return redirect(or_next(url_for("accounting.account.list")))
+
+
+def __get_detail_uri(txn: Transaction) -> str:
+    """Returns the detail URI of a transaction.
+
+    :param txn: The transaction.
+    :return: The detail URI of the transaction.
+    """
+    return url_for("accounting.transaction.detail", txn=txn)

src/accounting/translations/zh_Hant/LC_MESSAGES/accounting.po

@@ -8,8 +8,8 @@ msgid ""
 msgstr ""
 "Project-Id-Version: Mia! Accounting Flask 0.0.0\n"
 "Report-Msgid-Bugs-To: imacat@mail.imacat.idv.tw\n"
-"POT-Creation-Date: 2023-02-07 16:22+0800\n"
-"PO-Revision-Date: 2023-02-07 18:04+0800\n"
+"POT-Creation-Date: 2023-02-27 18:59+0800\n"
+"PO-Revision-Date: 2023-02-27 18:59+0800\n"
 "Last-Translator: imacat <imacat@mail.imacat.idv.tw>\n"
 "Language: zh_Hant\n"
 "Language-Team: zh_Hant <imacat@mail.imacat.idv.tw>\n"
@@ -19,6 +19,21 @@ msgstr ""
 "Content-Transfer-Encoding: 8bit\n"
 "Generated-By: Babel 2.11.0\n"
 
+#: src/accounting/models.py:575
+#, python-format
+msgid "Cash Expense Transaction#%(id)s"
+msgstr "現金支出傳票#%(id)s"
+
+#: src/accounting/models.py:577
+#, python-format
+msgid "Cash Income Transaction#%(id)s"
+msgstr "現金收入傳票#%(id)s"
+
+#: src/accounting/models.py:578
+#, python-format
+msgid "Transfer Transaction#%(id)s"
+msgstr "轉帳傳票#%(id)s"
+
 #: src/accounting/account/forms.py:41
 msgid "The base account does not exist."
 msgstr "沒有這個基本科目。"
@@ -28,7 +43,7 @@ msgid "The base account is not available."
 msgstr "不能選這個基本科目。"
 
 #: src/accounting/account/forms.py:61
-#: src/accounting/static/js/account-form.js:110
+#: src/accounting/static/js/account-form.js:157
 msgid "Please select the base account."
 msgstr "請選擇基本科目。"
 
@@ -38,79 +53,109 @@ msgstr "請填上標題。"
 
 #: src/accounting/account/query.py:50
 #: src/accounting/templates/accounting/account/detail.html:90
-#: src/accounting/templates/accounting/account/list.html:62
-msgid "Offset needed"
+#: src/accounting/templates/accounting/account/list.html:74
+msgid "Pay-off needed"
 msgstr "逐筆核銷"
 
-#: src/accounting/account/views.py:88
+#: src/accounting/account/views.py:89
 msgid "The account is added successfully"
 msgstr "科目加好了。"
 
-#: src/accounting/account/views.py:143
+#: src/accounting/account/views.py:141
 msgid "The account was not modified."
 msgstr "科目未異動。"
 
-#: src/accounting/account/views.py:148
+#: src/accounting/account/views.py:146
 msgid "The account is updated successfully."
 msgstr "科目存好了。"
 
-#: src/accounting/account/views.py:165
+#: src/accounting/account/views.py:162
 msgid "The account is deleted successfully."
 msgstr "科目刪掉了"
 
-#: src/accounting/account/views.py:192
+#: src/accounting/account/views.py:189 src/accounting/transaction/views.py:214
 msgid "The order was not modified."
 msgstr "順序未異動。"
 
-#: src/accounting/account/views.py:195
+#: src/accounting/account/views.py:192 src/accounting/transaction/views.py:217
 msgid "The order is updated successfully."
 msgstr "順序存好了。"
 
-#: src/accounting/currency/forms.py:47
+#: src/accounting/currency/forms.py:46
 #: src/accounting/static/js/currency-form.js:136
 msgid "Code conflicts with another currency."
 msgstr "代碼與其它貨幣重複。"
 
-#: src/accounting/currency/forms.py:52
+#: src/accounting/currency/forms.py:51
 #: src/accounting/static/js/currency-form.js:92
 msgid "Please fill in the code."
 msgstr "請填上代碼。"
 
-#: src/accounting/currency/forms.py:54
+#: src/accounting/currency/forms.py:53
 #: src/accounting/static/js/currency-form.js:103
 msgid "Code can only be composed of 3 upper-cased letters."
 msgstr "代碼限為三個大寫英文字母。"
 
-#: src/accounting/currency/forms.py:57
+#: src/accounting/currency/forms.py:56
 #: src/accounting/static/js/currency-form.js:98
 msgid "This code is not available."
 msgstr "不能用這個代碼。"
 
-#: src/accounting/currency/forms.py:63
+#: src/accounting/currency/forms.py:62
 #: src/accounting/static/js/currency-form.js:168
 msgid "Please fill in the name."
 msgstr "請填上名稱。"
 
-#: src/accounting/currency/views.py:90
+#: src/accounting/currency/views.py:91
 msgid "The currency is added successfully"
 msgstr "貨幣加好了。"
 
-#: src/accounting/currency/views.py:146
+#: src/accounting/currency/views.py:144
 msgid "The currency was not modified."
 msgstr "貨幣未異動。"
 
-#: src/accounting/currency/views.py:151
+#: src/accounting/currency/views.py:149
 msgid "The currency is updated successfully."
 msgstr "貨幣存好了。"
 
-#: src/accounting/currency/views.py:167
+#: src/accounting/currency/views.py:164
 msgid "The currency is deleted successfully."
 msgstr "貨幣刪掉了"
 
-#: src/accounting/static/js/account-form.js:130
+#: src/accounting/static/js/account-form.js:177
 msgid "Please fill in the title."
 msgstr "請填上標題。"
 
+#: src/accounting/static/js/transaction-form.js:308
+#: src/accounting/static/js/transaction-form.js:764
+#: src/accounting/transaction/forms.py:46
+msgid "Please select the account."
+msgstr "請選擇科目。"
+
+#: src/accounting/static/js/transaction-form.js:344
+#: src/accounting/static/js/transaction-form.js:769
+msgid "Please fill in the amount."
+msgstr "請填上金額。"
+
+#: src/accounting/static/js/transaction-form.js:641
+msgid "Please fill in the date."
+msgstr "請填上日期。"
+
+#: src/accounting/static/js/transaction-form.js:676
+#: src/accounting/transaction/forms.py:56
+msgid "Please add some currencies."
+msgstr "請加上貨幣。"
+
+#: src/accounting/static/js/transaction-form.js:742
+#: src/accounting/transaction/forms.py:77
+msgid "Please add some journal entries."
+msgstr "請加上分錄。"
+
+#: src/accounting/static/js/transaction-form.js:807
+#: src/accounting/transaction/forms.py:670
+msgid "The totals of the debit and credit amounts do not match."
+msgstr "借方貸方合計不符。 "
+
 #: src/accounting/templates/accounting/account/create.html:24
 msgid "Add a New Account"
 msgstr "新增科目"
@@ -121,20 +166,26 @@ msgstr "新增科目"
 #: src/accounting/templates/accounting/base-account/detail.html:31
 #: src/accounting/templates/accounting/currency/detail.html:31
 #: src/accounting/templates/accounting/currency/include/form.html:33
+#: src/accounting/templates/accounting/transaction/include/detail.html:31
+#: src/accounting/templates/accounting/transaction/include/form.html:34
+#: src/accounting/templates/accounting/transaction/order.html:36
 msgid "Back"
 msgstr "回上頁"
 
 #: src/accounting/templates/accounting/account/detail.html:36
 #: src/accounting/templates/accounting/currency/detail.html:36
+#: src/accounting/templates/accounting/transaction/include/detail.html:36
 msgid "Settings"
 msgstr "設定"
 
 #: src/accounting/templates/accounting/account/detail.html:41
+#: src/accounting/templates/accounting/transaction/include/detail.html:41
 msgid "Order"
 msgstr "次序"
 
 #: src/accounting/templates/accounting/account/detail.html:46
 #: src/accounting/templates/accounting/currency/detail.html:42
+#: src/accounting/templates/accounting/transaction/include/detail.html:47
 msgid "Delete"
 msgstr "刪除"
 
@@ -142,28 +193,45 @@ msgstr "刪除"
 msgid "Delete Account Confirmation"
 msgstr "科目刪除確認"
 
+#: src/accounting/templates/accounting/account/detail.html:70
+#: src/accounting/templates/accounting/account/include/form.html:91
+#: src/accounting/templates/accounting/currency/detail.html:66
+#: src/accounting/templates/accounting/transaction/include/credit-account-modal.html:27
+#: src/accounting/templates/accounting/transaction/include/debit-account-modal.html:27
+#: src/accounting/templates/accounting/transaction/include/detail.html:71
+#: src/accounting/templates/accounting/transaction/include/entry-form-modal.html:28
+msgid "Close"
+msgstr "關閉"
+
 #: src/accounting/templates/accounting/account/detail.html:73
 msgid "Do you really want to delete this account?"
 msgstr "你確定要刪掉這個科目嗎？"
 
 #: src/accounting/templates/accounting/account/detail.html:76
-#: src/accounting/templates/accounting/account/include/form.html:111
+#: src/accounting/templates/accounting/account/include/form.html:112
 #: src/accounting/templates/accounting/currency/detail.html:72
+#: src/accounting/templates/accounting/transaction/include/credit-account-modal.html:49
+#: src/accounting/templates/accounting/transaction/include/debit-account-modal.html:49
+#: src/accounting/templates/accounting/transaction/include/detail.html:77
+#: src/accounting/templates/accounting/transaction/include/entry-form-modal.html:52
 msgid "Cancel"
 msgstr "取消"
 
 #: src/accounting/templates/accounting/account/detail.html:77
 #: src/accounting/templates/accounting/currency/detail.html:73
+#: src/accounting/templates/accounting/transaction/include/detail.html:78
 msgid "Confirm"
 msgstr "確定"
 
 #: src/accounting/templates/accounting/account/detail.html:94
 #: src/accounting/templates/accounting/currency/detail.html:85
+#: src/accounting/templates/accounting/transaction/include/detail.html:107
 msgid "Created"
 msgstr "建檔"
 
 #: src/accounting/templates/accounting/account/detail.html:95
 #: src/accounting/templates/accounting/currency/detail.html:86
+#: src/accounting/templates/accounting/transaction/include/detail.html:108
 msgid "Updated"
 msgstr "更新"
 
@@ -175,6 +243,7 @@ msgstr "%(account)s設定"
 #: src/accounting/templates/accounting/account/list.html:24
 #: src/accounting/templates/accounting/base-account/list.html:24
 #: src/accounting/templates/accounting/currency/list.html:24
+#: src/accounting/templates/accounting/transaction/list.html:28
 #, python-format
 msgid "Search Result for \"%(query)s\""
 msgstr "「%(query)s」搜尋結果"
@@ -185,20 +254,50 @@ msgstr "科目管理"
 
 #: src/accounting/templates/accounting/account/list.html:32
 #: src/accounting/templates/accounting/currency/list.html:32
+#: src/accounting/templates/accounting/transaction/expense/include/form-currency-item.html:75
+#: src/accounting/templates/accounting/transaction/include/form.html:60
+#: src/accounting/templates/accounting/transaction/income/include/form-currency-item.html:75
+#: src/accounting/templates/accounting/transaction/list.html:37
+#: src/accounting/templates/accounting/transaction/transfer/include/form-currency-item.html:77
+#: src/accounting/templates/accounting/transaction/transfer/include/form-currency-item.html:117
 msgid "New"
 msgstr "新增"
 
+#: src/accounting/templates/accounting/account/list.html:35
+#: src/accounting/templates/accounting/currency/list.html:35
+#: src/accounting/templates/accounting/transaction/list.html:57
+msgid "Search for Desktop"
+msgstr "桌機版檢索"
+
 #: src/accounting/templates/accounting/account/include/form.html:98
 #: src/accounting/templates/accounting/account/list.html:40
+#: src/accounting/templates/accounting/account/list.html:52
+#: src/accounting/templates/accounting/base-account/list.html:29
 #: src/accounting/templates/accounting/base-account/list.html:34
 #: src/accounting/templates/accounting/currency/list.html:40
+#: src/accounting/templates/accounting/currency/list.html:52
+#: src/accounting/templates/accounting/transaction/include/credit-account-modal.html:34
+#: src/accounting/templates/accounting/transaction/include/debit-account-modal.html:34
+#: src/accounting/templates/accounting/transaction/list.html:62
+#: src/accounting/templates/accounting/transaction/list.html:74
 msgid "Search"
 msgstr "搜尋"
 
-#: src/accounting/templates/accounting/account/list.html:68
+#: src/accounting/templates/accounting/account/list.html:47
+#: src/accounting/templates/accounting/currency/list.html:47
+#: src/accounting/templates/accounting/transaction/list.html:69
+msgid "Search for Mobile"
+msgstr "行動版檢索"
+
+#: src/accounting/templates/accounting/account/include/form.html:109
+#: src/accounting/templates/accounting/account/list.html:80
 #: src/accounting/templates/accounting/account/order.html:81
 #: src/accounting/templates/accounting/base-account/list.html:51
-#: src/accounting/templates/accounting/currency/list.html:57
+#: src/accounting/templates/accounting/currency/list.html:77
+#: src/accounting/templates/accounting/transaction/include/credit-account-modal.html:46
+#: src/accounting/templates/accounting/transaction/include/debit-account-modal.html:46
+#: src/accounting/templates/accounting/transaction/list.html:93
+#: src/accounting/templates/accounting/transaction/order.html:80
 msgid "There is no data."
 msgstr "沒有資料。"
 
@@ -210,6 +309,9 @@ msgstr "%(base)s下的科目"
 #: src/accounting/templates/accounting/account/include/form.html:75
 #: src/accounting/templates/accounting/account/order.html:62
 #: src/accounting/templates/accounting/currency/include/form.html:57
+#: src/accounting/templates/accounting/transaction/include/entry-form-modal.html:53
+#: src/accounting/templates/accounting/transaction/include/form.html:76
+#: src/accounting/templates/accounting/transaction/order.html:61
 msgid "Save"
 msgstr "儲存"
 
@@ -226,15 +328,17 @@ msgid "Title"
 msgstr "標題"
 
 #: src/accounting/templates/accounting/account/include/form.html:68
-msgid "The entries in the account need offsets."
+msgid "The entries in the account need pay-off."
 msgstr "帳目要逐筆核銷。"
 
 #: src/accounting/templates/accounting/account/include/form.html:90
 msgid "Select Base Account"
 msgstr "選擇基本科目"
 
-#: src/accounting/templates/accounting/account/include/form.html:113
-#: src/accounting/templates/accounting/account/include/form.html:115
+#: src/accounting/templates/accounting/account/include/form.html:114
+#: src/accounting/templates/accounting/account/include/form.html:116
+#: src/accounting/templates/accounting/transaction/include/credit-account-modal.html:50
+#: src/accounting/templates/accounting/transaction/include/debit-account-modal.html:50
 msgid "Clear"
 msgstr "清除"
 
@@ -271,22 +375,224 @@ msgstr "代碼"
 msgid "Name"
 msgstr "名稱"
 
-#: src/accounting/templates/accounting/include/nav.html:26
+#: src/accounting/templates/accounting/include/nav.html:27
 msgid "Accounting"
 msgstr "記帳"
 
-#: src/accounting/templates/accounting/include/nav.html:32
+#: src/accounting/templates/accounting/include/nav.html:33
+msgid "Transactions"
+msgstr "傳票"
+
+#: src/accounting/templates/accounting/include/nav.html:39
 msgid "Accounts"
 msgstr "科目"
 
-#: src/accounting/templates/accounting/include/nav.html:38
+#: src/accounting/templates/accounting/include/nav.html:45
 msgid "Base Accounts"
 msgstr "基本科目"
 
-#: src/accounting/templates/accounting/include/nav.html:44
+#: src/accounting/templates/accounting/include/nav.html:51
 msgid "Currencies"
 msgstr "貨幣"
 
+#: src/accounting/templates/accounting/include/pagination.html:23
+msgid "Page navigation"
+msgstr "分頁瀏覽"
+
+#: src/accounting/templates/accounting/transaction/list.html:28
+msgid "Transaction Management"
+msgstr "傳票管理"
+
+#: src/accounting/templates/accounting/transaction/list.html:42
+msgid "Cash Expense"
+msgstr "現金支出"
+
+#: src/accounting/templates/accounting/transaction/list.html:46
+msgid "Cash Income"
+msgstr "現金收入"
+
+#: src/accounting/templates/accounting/transaction/include/add-new-material-fab.html:32
+#: src/accounting/templates/accounting/transaction/list.html:51
+msgid "Transfer"
+msgstr "轉帳"
+
+#: src/accounting/templates/accounting/transaction/order.html:29
+#, python-format
+msgid "Transactions on %(date)s"
+msgstr "%(date)s的傳票"
+
+#: src/accounting/templates/accounting/transaction/expense/create.html:24
+msgid "Add a New Cash Expense Transaction"
+msgstr "新增現金支出傳票"
+
+#: src/accounting/templates/accounting/transaction/expense/detail.html:27
+#: src/accounting/templates/accounting/transaction/income/detail.html:27
+msgid "To Transfer"
+msgstr "改轉帳"
+
+#: src/accounting/templates/accounting/transaction/expense/detail.html:37
+#: src/accounting/templates/accounting/transaction/expense/include/form-currency-item.html:45
+#: src/accounting/templates/accounting/transaction/include/form.html:52
+#: src/accounting/templates/accounting/transaction/income/detail.html:37
+#: src/accounting/templates/accounting/transaction/income/include/form-currency-item.html:45
+msgid "Content"
+msgstr "內容"
+
+#: src/accounting/templates/accounting/transaction/expense/detail.html:53
+#: src/accounting/templates/accounting/transaction/expense/include/form-currency-item.html:68
+#: src/accounting/templates/accounting/transaction/income/detail.html:53
+#: src/accounting/templates/accounting/transaction/income/include/form-currency-item.html:68
+#: src/accounting/templates/accounting/transaction/transfer/detail.html:49
+#: src/accounting/templates/accounting/transaction/transfer/detail.html:75
+#: src/accounting/templates/accounting/transaction/transfer/include/form-currency-item.html:70
+#: src/accounting/templates/accounting/transaction/transfer/include/form-currency-item.html:110
+msgid "Total"
+msgstr "合計"
+
+#: src/accounting/templates/accounting/transaction/expense/edit.html:24
+#: src/accounting/templates/accounting/transaction/income/edit.html:24
+#: src/accounting/templates/accounting/transaction/transfer/edit.html:24
+#, python-format
+msgid "Editing %(txn)s"
+msgstr "編輯%(txn)s"
+
+#: src/accounting/templates/accounting/transaction/expense/include/form-currency-item.html:32
+#: src/accounting/templates/accounting/transaction/income/include/form-currency-item.html:32
+#: src/accounting/templates/accounting/transaction/transfer/include/form-currency-item.html:32
+msgid "Currency"
+msgstr "貨幣"
+
+#: src/accounting/templates/accounting/transaction/include/add-new-material-fab.html:26
+msgid "Cash expense"
+msgstr "現金支出"
+
+#: src/accounting/templates/accounting/transaction/include/add-new-material-fab.html:29
+msgid "Cash income"
+msgstr "現金收入"
+
+#: src/accounting/templates/accounting/transaction/include/credit-account-modal.html:26
+msgid "Select Credit Account"
+msgstr "選擇貸方科目科目"
+
+#: src/accounting/templates/accounting/transaction/include/credit-account-modal.html:44
+#: src/accounting/templates/accounting/transaction/include/debit-account-modal.html:44
+msgid "More…"
+msgstr "更多…"
+
+#: src/accounting/templates/accounting/transaction/include/debit-account-modal.html:26
+msgid "Select Debit Account"
+msgstr "選擇借方科目"
+
+#: src/accounting/templates/accounting/transaction/include/detail.html:70
+msgid "Delete Transaction Confirmation"
+msgstr "傳票刪除確認"
+
+#: src/accounting/templates/accounting/transaction/include/detail.html:74
+msgid "Do you really want to delete this transaction?"
+msgstr "你確定要刪掉這張傳票嗎？"
+
+#: src/accounting/templates/accounting/transaction/include/entry-form-modal.html:27
+msgid "Journal Entry Content"
+msgstr "分錄內容"
+
+#: src/accounting/templates/accounting/transaction/include/entry-form-modal.html:33
+msgid "Account"
+msgstr "科目"
+
+#: src/accounting/templates/accounting/transaction/include/entry-form-modal.html:41
+msgid "Summary"
+msgstr "摘要"
+
+#: src/accounting/templates/accounting/transaction/include/entry-form-modal.html:47
+msgid "Amount"
+msgstr "金額"
+
+#: src/accounting/templates/accounting/transaction/include/form.html:46
+msgid "Date"
+msgstr "日期"
+
+#: src/accounting/templates/accounting/transaction/include/form.html:69
+msgid "Note"
+msgstr "備註"
+
+#: src/accounting/templates/accounting/transaction/income/create.html:24
+msgid "Add a New Cash Income Transaction"
+msgstr "新增現金收入傳票"
+
+#: src/accounting/templates/accounting/transaction/transfer/create.html:24
+msgid "Add a New Transfer Transaction"
+msgstr "新增轉帳傳票"
+
+#: src/accounting/templates/accounting/transaction/transfer/detail.html:33
+#: src/accounting/templates/accounting/transaction/transfer/include/form-currency-item.html:47
+msgid "Debit"
+msgstr "借方"
+
+#: src/accounting/templates/accounting/transaction/transfer/detail.html:59
+#: src/accounting/templates/accounting/transaction/transfer/include/form-currency-item.html:87
+msgid "Credit"
+msgstr "貸方"
+
+#: src/accounting/transaction/forms.py:44
+msgid "Please select the currency."
+msgstr "請選擇貨幣。"
+
+#: src/accounting/transaction/forms.py:67
+msgid "The currency does not exist."
+msgstr "沒有這個貨幣。"
+
+#: src/accounting/transaction/forms.py:88
+msgid "The account does not exist."
+msgstr "沒有這個科目。"
+
+#: src/accounting/transaction/forms.py:99
+msgid "Please fill in a positive amount."
+msgstr "金額請填正數。"
+
+#: src/accounting/transaction/forms.py:113
+msgid "This account is not for debit entries."
+msgstr "科目不是借方科目。"
+
+#: src/accounting/transaction/forms.py:200
+msgid "This account is not for credit entries."
+msgstr "科目不是貸方科目。"
+
+#: src/accounting/transaction/template.py:97
+msgid "Today"
+msgstr "今天"
+
+#: src/accounting/transaction/template.py:99
+msgid "Yesterday"
+msgstr "昨天"
+
+#: src/accounting/transaction/template.py:101
+msgid "Tomorrow"
+msgstr "明天"
+
+#: src/accounting/transaction/template.py:105
+msgid "The day before yesterday"
+msgstr "前天"
+
+#: src/accounting/transaction/template.py:107
+msgid "The day after tomorrow"
+msgstr "後天"
+
+#: src/accounting/transaction/views.py:108
+msgid "The transaction is added successfully"
+msgstr "傳票加好了。"
+
+#: src/accounting/transaction/views.py:162
+msgid "The transaction was not modified."
+msgstr "傳票未異動。"
+
+#: src/accounting/transaction/views.py:167
+msgid "The transaction is updated successfully."
+msgstr "傳票存好了。"
+
+#: src/accounting/transaction/views.py:183
+msgid "The transaction is deleted successfully."
+msgstr "傳票刪掉了"
+
 #: src/accounting/utils/pagination.py:206
 msgctxt "Pagination|"
 msgid "Previous"

src/accounting/utils/flash_errors.py

@@ -0,0 +1,50 @@
+# The Mia! Accounting Flask 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 utility to flash all errors from the forms.
+
+This module should not import any other module from the application.
+
+"""
+import typing as t
+
+from flask import flash
+from flask_wtf import FlaskForm
+
+
+def flash_form_errors(form: FlaskForm) -> None:
+    """Flash all errors from a form recursively.
+
+    :param form: The form.
+    :return: None.
+    """
+    __flash_errors(form.errors)
+
+
+def __flash_errors(error: t.Any) -> None:
+    """Flash all errors recursively.
+
+    :param error: The errors.
+    :return: None.
+    """
+    if isinstance(error, dict):
+        for key in error:
+            __flash_errors(error[key])
+    elif isinstance(error, list):
+        for e in error:
+            __flash_errors(e)
+    else:
+        flash(error, "error")

src/accounting/utils/next_uri.py

@@ -14,7 +14,7 @@
 #  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 handle the next URL.
+"""The utilities to handle the next URI.
 
 This module should not import any other module from the application.
 
@@ -68,7 +68,7 @@ def __set_next(uri: str, next_uri: str) -> str:
     """
     uri_p: ParseResult = urlparse(uri)
     params: list[tuple[str, str]] = parse_qsl(uri_p.query)
-    params = [x for x in params if x[0] == "next"]
+    params = [x for x in params if x[0] != "next"]
     params.append(("next", next_uri))
     parts: list[str] = list(uri_p)
     parts[4] = urlencode(params)

src/accounting/utils/pagination.py

@@ -115,7 +115,7 @@ class EmptyPagination(AbstractPagination[T]):
 
 class NonEmptyPagination(AbstractPagination[T]):
     """The pagination with real data."""
-    PAGE_SIZE_OPTIONS: list[int] = [10, 100, 200]
+    PAGE_SIZE_OPTION_VALUES: list[int] = [10, 100, 200]
     """The page size options."""
 
     def __init__(self, items: list[T], is_reversed: bool = False):
@@ -278,7 +278,7 @@ class NonEmptyPagination(AbstractPagination[T]):
             return []
         return [Link(str(x), self.__uri_size(x),
                      is_current=x == self.page_size)
-                for x in self.PAGE_SIZE_OPTIONS]
+                for x in self.PAGE_SIZE_OPTION_VALUES]
 
     def __uri_size(self, page_size: int) -> str:
         """Returns the URI of a page size.

src/accounting/utils/random_id.py

@@ -22,7 +22,7 @@ This module should not import any other module from the application.
 import typing as t
 from secrets import randbelow
 
-from accounting.database import db
+from accounting import db
 
 
 def new_id(cls: t.Type):

src/accounting/utils/strip_text.py

@@ -19,6 +19,7 @@
 This module should not import any other module from the application.
 
 """
+import re
 
 
 def strip_text(s: str | None) -> str | None:
@@ -29,4 +30,17 @@ def strip_text(s: str | None) -> str | None:
     """
     if s is None:
         return None
-    return s.strip()
+    s = s.strip()
+    return s if s != "" else None
+
+
+def strip_multiline_text(s: str | None) -> str | None:
+    """The filter to strip a piece of multi-line text.
+
+    :param s: The text input string.
+    :return: The filtered string.
+    """
+    if s is None:
+        return None
+    s = re.sub(r"^\s*\n", "", s.rstrip())
+    return s if s != "" else None

tests/test_account.py

@@ -17,8 +17,8 @@
 """The test for the account management.
 
 """
-import time
 import unittest
+from datetime import timedelta
 
 import httpx
 import sqlalchemy as sa
@@ -26,9 +26,12 @@ from click.testing import Result
 from flask import Flask
 from flask.testing import FlaskCliRunner
 
-from test_site import create_app
+from test_site import create_app, db
 from testlib import get_client, set_locale
 
+NEXT_URI: str = "/_next"
+"""The next URI."""
+
 
 class AccountData:
     """The account data."""
@@ -75,7 +78,6 @@ class AccountCommandTestCase(unittest.TestCase):
 
         runner: FlaskCliRunner = self.app.test_cli_runner()
         with self.app.app_context():
-            from accounting.database import db
             from accounting.models import BaseAccount, Account, AccountL10n
             result: Result
             result = runner.invoke(args="init-db")
@@ -129,7 +131,6 @@ class AccountTestCase(unittest.TestCase):
 
         runner: FlaskCliRunner = self.app.test_cli_runner()
         with self.app.app_context():
-            from accounting.database import db
             from accounting.models import BaseAccount, Account, AccountL10n
             result: Result
             result = runner.invoke(args="init-db")
@@ -141,7 +142,7 @@ class AccountTestCase(unittest.TestCase):
             Account.query.delete()
             db.session.commit()
 
-        self.client, self.csrf_token = get_client(self, self.app, "editor")
+        self.client, self.csrf_token = get_client(self.app, "editor")
         response: httpx.Response
 
         response = self.client.post(f"{PREFIX}/store",
@@ -166,7 +167,7 @@ class AccountTestCase(unittest.TestCase):
         :return: None.
         """
         from accounting.models import Account
-        client, csrf_token = get_client(self, self.app, "nobody")
+        client, csrf_token = get_client(self.app, "nobody")
         response: httpx.Response
 
         response = client.get(PREFIX)
@@ -205,7 +206,7 @@ class AccountTestCase(unittest.TestCase):
 
         response = client.post(f"{PREFIX}/bases/{bank.base_code}",
                                data={"csrf_token": csrf_token,
-                                     "next": "/next",
+                                     "next": NEXT_URI,
                                      f"{bank_id}-no": "5"})
         self.assertEqual(response.status_code, 403)
 
@@ -215,7 +216,7 @@ class AccountTestCase(unittest.TestCase):
         :return: None.
         """
         from accounting.models import Account
-        client, csrf_token = get_client(self, self.app, "viewer")
+        client, csrf_token = get_client(self.app, "viewer")
         response: httpx.Response
 
         response = client.get(PREFIX)
@@ -254,7 +255,7 @@ class AccountTestCase(unittest.TestCase):
 
         response = client.post(f"{PREFIX}/bases/{bank.base_code}",
                                data={"csrf_token": csrf_token,
-                                     "next": "/next",
+                                     "next": NEXT_URI,
                                      f"{bank_id}-no": "5"})
         self.assertEqual(response.status_code, 403)
 
@@ -306,17 +307,16 @@ class AccountTestCase(unittest.TestCase):
 
         response = self.client.post(f"{PREFIX}/bases/{bank.base_code}",
                                     data={"csrf_token": self.csrf_token,
-                                          "next": "/next",
+                                          "next": NEXT_URI,
                                           f"{bank_id}-no": "5"})
         self.assertEqual(response.status_code, 302)
-        self.assertEqual(response.headers["Location"], "/next")
+        self.assertEqual(response.headers["Location"], NEXT_URI)
 
     def test_add(self) -> None:
         """Tests to add the currencies.
 
         :return: None.
         """
-        from accounting.database import db
         from accounting.models import Account
         create_uri: str = f"{PREFIX}/create"
         store_uri: str = f"{PREFIX}/store"
@@ -401,13 +401,13 @@ class AccountTestCase(unittest.TestCase):
                                           "title": stock.title})
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"],
-                         f"{PREFIX}/{stock.base_code}-067")
+                         f"{PREFIX}/{stock.base_code}-003")
 
         with self.app.app_context():
             self.assertEqual({x.code for x in Account.query.all()},
                              {cash.code, bank.code, stock.code,
-                              f"{stock.base_code}-066",
-                              f"{stock.base_code}-067"})
+                              f"{stock.base_code}-002",
+                              f"{stock.base_code}-003"})
 
             stock_account: Account = Account.find_by_code(stock.code)
             self.assertEqual(stock_account.base_code, stock.base_code)
@@ -492,8 +492,8 @@ class AccountTestCase(unittest.TestCase):
         from accounting.models import Account
         detail_uri: str = f"{PREFIX}/{cash.code}"
         update_uri: str = f"{PREFIX}/{cash.code}/update"
+        cash_account: Account
         response: httpx.Response
-        time.sleep(1)
 
         response = self.client.post(update_uri,
                                     data={"csrf_token": self.csrf_token,
@@ -503,9 +503,12 @@ class AccountTestCase(unittest.TestCase):
         self.assertEqual(response.headers["Location"], detail_uri)
 
         with self.app.app_context():
-            cash_account: Account = Account.find_by_code(cash.code)
+            cash_account = Account.find_by_code(cash.code)
             self.assertIsNotNone(cash_account)
-            self.assertEqual(cash_account.created_at, cash_account.updated_at)
+            cash_account.created_at \
+                = cash_account.created_at - timedelta(seconds=5)
+            cash_account.updated_at = cash_account.created_at
+            db.session.commit()
 
         response = self.client.post(update_uri,
                                     data={"csrf_token": self.csrf_token,
@@ -515,10 +518,10 @@ class AccountTestCase(unittest.TestCase):
         self.assertEqual(response.headers["Location"], detail_uri)
 
         with self.app.app_context():
-            cash_account: Account = Account.find_by_code(cash.code)
+            cash_account = Account.find_by_code(cash.code)
             self.assertIsNotNone(cash_account)
-            self.assertNotEqual(cash_account.created_at,
-                                cash_account.updated_at)
+            self.assertLess(cash_account.created_at,
+                            cash_account.updated_at)
 
     def test_created_updated_by(self) -> None:
         """Tests the created-by and updated-by record.
@@ -527,7 +530,7 @@ class AccountTestCase(unittest.TestCase):
         """
         from accounting.models import Account
         editor_username, editor2_username = "editor", "editor2"
-        client, csrf_token = get_client(self, self.app, editor2_username)
+        client, csrf_token = get_client(self.app, editor2_username)
         detail_uri: str = f"{PREFIX}/{cash.code}"
         update_uri: str = f"{PREFIX}/{cash.code}/update"
         response: httpx.Response
@@ -566,7 +569,7 @@ class AccountTestCase(unittest.TestCase):
             self.assertEqual(cash_account.title_l10n, cash.title)
             self.assertEqual(cash_account.l10n, [])
 
-        set_locale(self, self.client, self.csrf_token, "zh_Hant")
+        set_locale(self.client, self.csrf_token, "zh_Hant")
 
         response = self.client.post(update_uri,
                                     data={"csrf_token": self.csrf_token,
@@ -581,7 +584,7 @@ class AccountTestCase(unittest.TestCase):
             self.assertEqual({(x.locale, x.title) for x in cash_account.l10n},
                              {("zh_Hant", f"{cash.title}-zh_Hant")})
 
-        set_locale(self, self.client, self.csrf_token, "en")
+        set_locale(self.client, self.csrf_token, "en")
 
         response = self.client.post(update_uri,
                                     data={"csrf_token": self.csrf_token,
@@ -596,7 +599,7 @@ class AccountTestCase(unittest.TestCase):
             self.assertEqual({(x.locale, x.title) for x in cash_account.l10n},
                              {("zh_Hant", f"{cash.title}-zh_Hant")})
 
-        set_locale(self, self.client, self.csrf_token, "zh_Hant")
+        set_locale(self.client, self.csrf_token, "zh_Hant")
 
         response = self.client.post(update_uri,
                                     data={"csrf_token": self.csrf_token,
@@ -643,12 +646,62 @@ class AccountTestCase(unittest.TestCase):
                                     data={"csrf_token": self.csrf_token})
         self.assertEqual(response.status_code, 404)
 
+    def test_change_base_code(self) -> None:
+        """Tests to change the base code of an account.
+
+        :return: None.
+        """
+        from accounting.models import Account
+        response: httpx.Response
+
+        for i in range(2, 6):
+            response = self.client.post(f"{PREFIX}/store",
+                                        data={"csrf_token": self.csrf_token,
+                                              "base_code": "1111",
+                                              "title": "Title"})
+            self.assertEqual(response.status_code, 302)
+            self.assertEqual(response.headers["Location"],
+                             f"{PREFIX}/1111-00{i}")
+
+        with self.app.app_context():
+            account_1: Account = Account.find_by_code("1111-001")
+            id_1: int = account_1.id
+            account_2: Account = Account.find_by_code("1111-002")
+            id_2: int = account_2.id
+            account_3: Account = Account.find_by_code("1111-003")
+            id_3: int = account_3.id
+            account_4: Account = Account.find_by_code("1111-004")
+            id_4: int = account_4.id
+            account_5: Account = Account.find_by_code("1111-005")
+            id_5: int = account_5.id
+            account_1.no = 3
+            account_2.no = 5
+            account_3.no = 8
+            account_4.base_code = "1112"
+            account_4.no = 2
+            account_5.base_code = "1112"
+            account_5.no = 6
+            db.session.commit()
+
+        response = self.client.post(f"{PREFIX}/1111-005/update",
+                                    data={"csrf_token": self.csrf_token,
+                                          "base_code": "1112",
+                                          "title": "Title"})
+        self.assertEqual(response.status_code, 302)
+        self.assertEqual(response.headers["Location"], f"{PREFIX}/1112-003")
+
+        with self.app.app_context():
+            self.assertEqual(db.session.get(Account, id_1).no, 1)
+            self.assertEqual(db.session.get(Account, id_2).no, 3)
+            self.assertEqual(db.session.get(Account, id_3).no, 2)
+            self.assertEqual(db.session.get(Account, id_4).no, 1)
+            self.assertEqual(db.session.get(Account, id_5).no, 2)
+
     def test_reorder(self) -> None:
         """Tests to reorder the accounts under a same base account.
 
         :return: None.
         """
-        from accounting.database import db
         from accounting.models import Account
         response: httpx.Response
 
@@ -671,14 +724,14 @@ class AccountTestCase(unittest.TestCase):
 
         response = self.client.post(f"{PREFIX}/bases/1111",
                                     data={"csrf_token": self.csrf_token,
-                                          "next": "/next",
+                                          "next": NEXT_URI,
                                           f"{id_1}-no": "4",
                                           f"{id_2}-no": "1",
                                           f"{id_3}-no": "5",
                                           f"{id_4}-no": "2",
                                           f"{id_5}-no": "3"})
         self.assertEqual(response.status_code, 302)
-        self.assertEqual(response.headers["Location"], f"/next")
+        self.assertEqual(response.headers["Location"], NEXT_URI)
 
         with self.app.app_context():
             self.assertEqual(db.session.get(Account, id_1).code, "1111-004")
@@ -698,12 +751,12 @@ class AccountTestCase(unittest.TestCase):
 
         response = self.client.post(f"{PREFIX}/bases/1111",
                                     data={"csrf_token": self.csrf_token,
-                                          "next": "/next",
+                                          "next": NEXT_URI,
                                           f"{id_2}-no": "3a",
                                           f"{id_3}-no": "5",
                                           f"{id_4}-no": "2"})
         self.assertEqual(response.status_code, 302)
-        self.assertEqual(response.headers["Location"], f"/next")
+        self.assertEqual(response.headers["Location"], NEXT_URI)
 
         with self.app.app_context():
             self.assertEqual(db.session.get(Account, id_1).code, "1111-003")

tests/test_base_account.py

@@ -17,6 +17,8 @@
 """The test for the base account management.
 
 """
+import csv
+import typing as t
 import unittest
 
 import httpx
@@ -27,6 +29,11 @@ from flask.testing import FlaskCliRunner
 from test_site import create_app
 from testlib import get_client
 
+LIST_URI: str = "/accounting/base-accounts"
+"""The list URI."""
+DETAIL_URI: str = "/accounting/base-accounts/1111"
+"""The detail URI."""
+
 
 class BaseAccountCommandTestCase(unittest.TestCase):
     """The base account console command test case."""
@@ -52,19 +59,33 @@ class BaseAccountCommandTestCase(unittest.TestCase):
 
         :return: None.
         """
-        from accounting.models import BaseAccount, BaseAccountL10n
+        from accounting import data_dir
+        from accounting.models import BaseAccount
+
+        with open(data_dir / "base_accounts.csv") as fp:
+            data: dict[dict[str, t.Any]] \
+                = {x["code"]: {"code": x["code"],
+                               "title": x["title"],
+                               "l10n": {y[5:]: x[y]
+                                        for y in x if y.startswith("l10n-")}}
+                   for x in csv.DictReader(fp)}
+
         runner: FlaskCliRunner = self.app.test_cli_runner()
         result: Result = runner.invoke(args="accounting-init-base")
         self.assertEqual(result.exit_code, 0)
         with self.app.app_context():
             accounts: list[BaseAccount] = BaseAccount.query.all()
-            l10n: list[BaseAccountL10n] = BaseAccountL10n.query.all()
-        self.assertEqual(len(accounts), 527)
-        self.assertEqual(len(l10n), 527 * 2)
-        l10n_keys: set[str] = {f"{x.account_code}-{x.locale}" for x in l10n}
+
+        self.assertEqual(len(accounts), len(data))
         for account in accounts:
-            self.assertIn(f"{account.code}-zh_Hant", l10n_keys)
-            self.assertIn(f"{account.code}-zh_Hant", l10n_keys)
+            self.assertIn(account.code, data)
+            self.assertEqual(account.title_l10n, data[account.code]["title"])
+            l10n: dict[str, str] = {x.locale: x.title for x in account.l10n}
+            self.assertEqual(len(l10n), len(data[account.code]["l10n"]))
+            for locale in l10n:
+                self.assertIn(locale, data[account.code]["l10n"])
+                self.assertEqual(l10n[locale],
+                                 data[account.code]["l10n"][locale])
 
 
 class BaseAccountTestCase(unittest.TestCase):
@@ -92,13 +113,13 @@ class BaseAccountTestCase(unittest.TestCase):
 
         :return: None.
         """
-        client, csrf_token = get_client(self, self.app, "nobody")
+        client, csrf_token = get_client(self.app, "nobody")
         response: httpx.Response
 
-        response = client.get("/accounting/base-accounts")
+        response = client.get(LIST_URI)
         self.assertEqual(response.status_code, 403)
 
-        response = client.get("/accounting/base-accounts/1111")
+        response = client.get(DETAIL_URI)
         self.assertEqual(response.status_code, 403)
 
     def test_viewer(self) -> None:
@@ -106,13 +127,13 @@ class BaseAccountTestCase(unittest.TestCase):
 
         :return: None.
         """
-        client, csrf_token = get_client(self, self.app, "viewer")
+        client, csrf_token = get_client(self.app, "viewer")
         response: httpx.Response
 
-        response = client.get("/accounting/base-accounts")
+        response = client.get(LIST_URI)
         self.assertEqual(response.status_code, 200)
 
-        response = client.get("/accounting/base-accounts/1111")
+        response = client.get(DETAIL_URI)
         self.assertEqual(response.status_code, 200)
 
     def test_editor(self) -> None:
@@ -120,11 +141,11 @@ class BaseAccountTestCase(unittest.TestCase):
 
         :return: None.
         """
-        client, csrf_token = get_client(self, self.app, "editor")
+        client, csrf_token = get_client(self.app, "editor")
         response: httpx.Response
 
-        response = client.get("/accounting/base-accounts")
+        response = client.get(LIST_URI)
         self.assertEqual(response.status_code, 200)
 
-        response = client.get("/accounting/base-accounts/1111")
+        response = client.get(DETAIL_URI)
         self.assertEqual(response.status_code, 200)

tests/test_currency.py

@@ -17,15 +17,17 @@
 """The test for the currency management.
 
 """
-import time
+import csv
+import typing as t
 import unittest
+from datetime import timedelta
 
 import httpx
 from click.testing import Result
 from flask import Flask
 from flask.testing import FlaskCliRunner
 
-from test_site import create_app
+from test_site import create_app, db
 from testlib import get_client, set_locale
 
 
@@ -69,7 +71,6 @@ class CurrencyCommandTestCase(unittest.TestCase):
 
         runner: FlaskCliRunner = self.app.test_cli_runner()
         with self.app.app_context():
-            from accounting.database import db
             from accounting.models import Currency, CurrencyL10n
             result: Result
             result = runner.invoke(args="init-db")
@@ -83,20 +84,34 @@ class CurrencyCommandTestCase(unittest.TestCase):
 
         :return: None.
         """
-        from accounting.models import Currency, CurrencyL10n
+        from accounting import data_dir
+        from accounting.models import Currency
+
+        with open(data_dir / "currencies.csv") as fp:
+            data: dict[dict[str, t.Any]] \
+                = {x["code"]: {"code": x["code"],
+                               "name": x["name"],
+                               "l10n": {y[5:]: x[y]
+                                        for y in x if y.startswith("l10n-")}}
+                   for x in csv.DictReader(fp)}
+
         runner: FlaskCliRunner = self.app.test_cli_runner()
         with self.app.app_context():
             result: Result = runner.invoke(
                 args=["accounting-init-currencies", "-u", "editor"])
             self.assertEqual(result.exit_code, 0)
             currencies: list[Currency] = Currency.query.all()
-            l10n: list[CurrencyL10n] = CurrencyL10n.query.all()
-        self.assertEqual(len(currencies), 2)
-        self.assertEqual(len(l10n), 2 * 2)
-        l10n_keys: set[str] = {f"{x.currency_code}-{x.locale}" for x in l10n}
+
+        self.assertEqual(len(currencies), len(data))
         for currency in currencies:
-            self.assertIn(f"{currency.code}-zh_Hant", l10n_keys)
-            self.assertIn(f"{currency.code}-zh_Hant", l10n_keys)
+            self.assertIn(currency.code, data)
+            self.assertEqual(currency.name_l10n, data[currency.code]["name"])
+            l10n: dict[str, str] = {x.locale: x.name for x in currency.l10n}
+            self.assertEqual(len(l10n), len(data[currency.code]["l10n"]))
+            for locale in l10n:
+                self.assertIn(locale, data[currency.code]["l10n"])
+                self.assertEqual(l10n[locale],
+                                 data[currency.code]["l10n"][locale])
 
 
 class CurrencyTestCase(unittest.TestCase):
@@ -112,7 +127,6 @@ class CurrencyTestCase(unittest.TestCase):
 
         runner: FlaskCliRunner = self.app.test_cli_runner()
         with self.app.app_context():
-            from accounting.database import db
             from accounting.models import Currency, CurrencyL10n
             result: Result
             result = runner.invoke(args="init-db")
@@ -121,7 +135,7 @@ class CurrencyTestCase(unittest.TestCase):
             Currency.query.delete()
             db.session.commit()
 
-        self.client, self.csrf_token = get_client(self, self.app, "editor")
+        self.client, self.csrf_token = get_client(self.app, "editor")
         response: httpx.Response
 
         response = self.client.post(f"{PREFIX}/store",
@@ -143,7 +157,7 @@ class CurrencyTestCase(unittest.TestCase):
 
         :return: None.
         """
-        client, csrf_token = get_client(self, self.app, "nobody")
+        client, csrf_token = get_client(self.app, "nobody")
         response: httpx.Response
 
         response = client.get(PREFIX)
@@ -179,7 +193,7 @@ class CurrencyTestCase(unittest.TestCase):
 
         :return: None.
         """
-        client, csrf_token = get_client(self, self.app, "viewer")
+        client, csrf_token = get_client(self.app, "viewer")
         response: httpx.Response
 
         response = client.get(PREFIX)
@@ -254,7 +268,6 @@ class CurrencyTestCase(unittest.TestCase):
         :return: None.
         """
         from accounting.models import Currency
-        from test_site import db
         create_uri: str = f"{PREFIX}/create"
         store_uri: str = f"{PREFIX}/store"
         detail_uri: str = f"{PREFIX}/{zzc.code}"
@@ -339,7 +352,6 @@ class CurrencyTestCase(unittest.TestCase):
         :return: None.
         """
         from accounting.models import Currency
-        from test_site import db
         detail_uri: str = f"{PREFIX}/{zza.code}"
         edit_uri: str = f"{PREFIX}/{zza.code}/edit"
         update_uri: str = f"{PREFIX}/{zza.code}/update"
@@ -419,11 +431,10 @@ class CurrencyTestCase(unittest.TestCase):
         :return: None.
         """
         from accounting.models import Currency
-        from test_site import db
         detail_uri: str = f"{PREFIX}/{zza.code}"
         update_uri: str = f"{PREFIX}/{zza.code}/update"
+        zza_currency: Currency
         response: httpx.Response
-        time.sleep(1)
 
         response = self.client.post(update_uri,
                                     data={"csrf_token": self.csrf_token,
@@ -433,9 +444,12 @@ class CurrencyTestCase(unittest.TestCase):
         self.assertEqual(response.headers["Location"], detail_uri)
 
         with self.app.app_context():
-            zza_currency: Currency = db.session.get(Currency, zza.code)
+            zza_currency = db.session.get(Currency, zza.code)
             self.assertIsNotNone(zza_currency)
-            self.assertEqual(zza_currency.created_at, zza_currency.updated_at)
+            zza_currency.created_at \
+                = zza_currency.created_at - timedelta(seconds=5)
+            zza_currency.updated_at = zza_currency.created_at
+            db.session.commit()
 
         response = self.client.post(update_uri,
                                     data={"csrf_token": self.csrf_token,
@@ -445,10 +459,10 @@ class CurrencyTestCase(unittest.TestCase):
         self.assertEqual(response.headers["Location"], detail_uri)
 
         with self.app.app_context():
-            zza_currency: Currency = db.session.get(Currency, zza.code)
+            zza_currency = db.session.get(Currency, zza.code)
             self.assertIsNotNone(zza_currency)
-            self.assertNotEqual(zza_currency.created_at,
-                                zza_currency.updated_at)
+            self.assertLess(zza_currency.created_at,
+                            zza_currency.updated_at)
 
     def test_created_updated_by(self) -> None:
         """Tests the created-by and updated-by record.
@@ -456,9 +470,8 @@ class CurrencyTestCase(unittest.TestCase):
         :return: None.
         """
         from accounting.models import Currency
-        from test_site import db
         editor_username, editor2_username = "editor", "editor2"
-        client, csrf_token = get_client(self, self.app, editor2_username)
+        client, csrf_token = get_client(self.app, editor2_username)
         detail_uri: str = f"{PREFIX}/{zza.code}"
         update_uri: str = f"{PREFIX}/{zza.code}/update"
         response: httpx.Response
@@ -480,13 +493,33 @@ class CurrencyTestCase(unittest.TestCase):
             self.assertEqual(zza_currency.created_by.username, editor_username)
             self.assertEqual(zza_currency.updated_by.username, editor2_username)
 
+    def test_api_exists(self) -> None:
+        """Tests the API to check if a code exists.
+
+        :return: None.
+        """
+        response: httpx.Response
+
+        response = self.client.get(
+            f"/accounting/api/currencies/exists-code?q={zza.code}")
+        self.assertEqual(response.status_code, 200)
+        data = response.json()
+        self.assertEqual(set(data.keys()), {"exists"})
+        self.assertTrue(data["exists"])
+
+        response = self.client.get(
+            f"/accounting/api/currencies/exists-code?q={zza.code}-1")
+        self.assertEqual(response.status_code, 200)
+        data = response.json()
+        self.assertEqual(set(data.keys()), {"exists"})
+        self.assertFalse(data["exists"])
+
     def test_l10n(self) -> None:
         """Tests the localization.
 
         :return: None
         """
         from accounting.models import Currency
-        from test_site import db
         detail_uri: str = f"{PREFIX}/{zza.code}"
         update_uri: str = f"{PREFIX}/{zza.code}/update"
         response: httpx.Response
@@ -496,7 +529,7 @@ class CurrencyTestCase(unittest.TestCase):
             self.assertEqual(zza_currency.name_l10n, zza.name)
             self.assertEqual(zza_currency.l10n, [])
 
-        set_locale(self, self.client, self.csrf_token, "zh_Hant")
+        set_locale(self.client, self.csrf_token, "zh_Hant")
 
         response = self.client.post(update_uri,
                                     data={"csrf_token": self.csrf_token,
@@ -511,7 +544,7 @@ class CurrencyTestCase(unittest.TestCase):
             self.assertEqual({(x.locale, x.name) for x in zza_currency.l10n},
                              {("zh_Hant", f"{zza.name}-zh_Hant")})
 
-        set_locale(self, self.client, self.csrf_token, "en")
+        set_locale(self.client, self.csrf_token, "en")
 
         response = self.client.post(update_uri,
                                     data={"csrf_token": self.csrf_token,
@@ -526,7 +559,7 @@ class CurrencyTestCase(unittest.TestCase):
             self.assertEqual({(x.locale, x.name) for x in zza_currency.l10n},
                              {("zh_Hant", f"{zza.name}-zh_Hant")})
 
-        set_locale(self, self.client, self.csrf_token, "zh_Hant")
+        set_locale(self.client, self.csrf_token, "zh_Hant")
 
         response = self.client.post(update_uri,
                                     data={"csrf_token": self.csrf_token,

tests/test_site/templates/base.html

@@ -29,8 +29,8 @@ First written: 2023/1/27
   <link rel="stylesheet" type="text/css" href="https://cdn.jsdelivr.net/npm/@fortawesome/fontawesome-free@6.2.1/css/all.min.css">
   {% block styles %}{% endblock %}
   <script src="{{ url_for("babel_catalog") }}"></script>
-  <script src="https://cdn.jsdelivr.net/npm/bootstrap@5.2.3/dist/js/bootstrap.bundle.min.js"></script>
-  <script src="https://cdnjs.cloudflare.com/ajax/libs/decimal.js/9.0.0/decimal.min.js"></script>
+  <script src="https://cdn.jsdelivr.net/npm/bootstrap@5.2.3/dist/js/bootstrap.bundle.min.js" integrity="sha384-kenU1KFdBIe4zVF0s0G1M5b4hcpxyD9F7jL+jjXkk+Q2h455rYXK/7HAuoJl+0I4" crossorigin="anonymous"></script>
+  <script src="https://cdn.jsdelivr.net/npm/decimal.js-light@2.5.1/decimal.min.js" integrity="sha384-QdsxGEq4Y0erX8WUIsZJDtfoSSyBF6dmNCnzRNYCa2AOM/xzNsyhHu0RbdFBAm+l" crossorigin="anonymous"></script>
   {% block scripts %}{% endblock %}
   <title>{% block title %}{% endblock %}</title>
 </head>

tests/test_site/translations/zh_Hant/LC_MESSAGES/messages.po

@@ -9,8 +9,8 @@ msgid ""
 msgstr ""
 "Project-Id-Version: Mia! Accounting Flask Demonstration 0.0.0\n"
 "Report-Msgid-Bugs-To: imacat@mail.imacat.idv.tw\n"
-"POT-Creation-Date: 2023-02-06 23:25+0800\n"
-"PO-Revision-Date: 2023-02-06 23:26+0800\n"
+"POT-Creation-Date: 2023-02-27 10:07+0800\n"
+"PO-Revision-Date: 2023-02-27 10:08+0800\n"
 "Last-Translator: imacat <imacat@mail.imacat.idv.tw>\n"
 "Language: zh_Hant\n"
 "Language-Team: zh_Hant <imacat@mail.imacat.idv.tw>\n"
@@ -31,7 +31,7 @@ msgstr "首頁"
 
 #: tests/test_site/templates/base.html:68
 msgid "Log Out"
-msgstr ""
+msgstr "登出"
 
 #: tests/test_site/templates/base.html:78
 #: tests/test_site/templates/login.html:24

tests/test_utils.py

@@ -21,68 +21,90 @@ import unittest
 from urllib.parse import quote_plus
 
 import httpx
-from flask import Flask, request
+from flask import Flask, request, render_template_string
 
-from accounting.utils.next_url import append_next, inherit_next, or_next
+from accounting.utils.next_uri import append_next, inherit_next, or_next
 from accounting.utils.pagination import Pagination, DEFAULT_PAGE_SIZE
 from accounting.utils.query import parse_query_keywords
-from test_site import create_app, csrf
+from test_site import create_app
+from testlib import TEST_SERVER
 
 
 class NextUriTestCase(unittest.TestCase):
     """The test case for the next URI utilities."""
+    TARGET: str = "/target"
 
-    def test_next_uri(self) -> None:
-        """Tests the next URI utilities.
+    def setUp(self) -> None:
+        """Sets up the test.
+        This is run once per test.
 
         :return: None.
         """
-        app: Flask = create_app(is_testing=True)
-        target: str = "/target"
+        self.app: Flask = create_app(is_testing=True)
 
-        @app.route("/test-next", methods=["GET", "POST"])
-        @csrf.exempt
-        def test_next_view() -> str:
+        @self.app.get("/test-csrf")
+        def test_csrf() -> str:
+            """The test view to return the CSRF token."""
+            return render_template_string("{{csrf_token()}}")
+
+    def test_next_uri(self) -> None:
+        """Tests the next URI utilities with the next URI.
+
+        :return: None.
+        """
+        def test_next_uri_view() -> str:
             """The test view with the next URI."""
             current_uri: str = request.full_path if request.query_string \
                 else request.path
-            self.assertEqual(append_next(target),
-                             f"{target}?next={quote_plus(current_uri)}")
+            self.assertEqual(append_next(self.TARGET),
+                             f"{self.TARGET}?next={quote_plus(current_uri)}")
             next_uri: str = request.form["next"] if request.method == "POST" \
                 else request.args["next"]
-            self.assertEqual(inherit_next(target),
-                             f"{target}?next={quote_plus(next_uri)}")
-            self.assertEqual(or_next(target), next_uri)
+            self.assertEqual(inherit_next(self.TARGET),
+                             f"{self.TARGET}?next={quote_plus(next_uri)}")
+            self.assertEqual(or_next(self.TARGET), next_uri)
             return ""
 
-        @app.route("/test-no-next", methods=["GET", "POST"])
-        @csrf.exempt
-        def test_no_next_view() -> str:
-            """The test view without the next URI."""
-            current_uri: str = request.full_path if request.query_string \
-                else request.path
-            self.assertEqual(append_next(target),
-                             f"{target}?next={quote_plus(current_uri)}")
-            self.assertEqual(inherit_next(target), target)
-            self.assertEqual(or_next(target), target)
-            return ""
-
-        client: httpx.Client = httpx.Client(app=app,
-                                            base_url="https://testserver")
-        client.headers["Referer"] = "https://testserver"
+        self.app.add_url_rule("/test-next", view_func=test_next_uri_view,
+                              methods=["GET", "POST"])
+        client: httpx.Client = httpx.Client(app=self.app, base_url=TEST_SERVER)
+        client.headers["Referer"] = TEST_SERVER
+        csrf_token: str = client.get("/test-csrf").text
         response: httpx.Response
 
-        # With the next URI
         response = client.get("/test-next?next=/next&q=abc&page-no=4")
         self.assertEqual(response.status_code, 200)
-        response = client.post("/test-next", data={"next": "/next",
+        response = client.post("/test-next", data={"csrf_token": csrf_token,
+                                                   "next": "/next",
                                                    "name": "viewer"})
         self.assertEqual(response.status_code, 200)
 
-        # Without the next URI
+    def test_no_next_uri(self) -> None:
+        """Tests the next URI utilities without the next URI.
+
+        :return: None.
+        """
+        def test_no_next_uri_view() -> str:
+            """The test view without the next URI."""
+            current_uri: str = request.full_path if request.query_string \
+                else request.path
+            self.assertEqual(append_next(self.TARGET),
+                             f"{self.TARGET}?next={quote_plus(current_uri)}")
+            self.assertEqual(inherit_next(self.TARGET), self.TARGET)
+            self.assertEqual(or_next(self.TARGET), self.TARGET)
+            return ""
+
+        self.app.add_url_rule("/test-no-next", view_func=test_no_next_uri_view,
+                              methods=["GET", "POST"])
+        client: httpx.Client = httpx.Client(app=self.app, base_url=TEST_SERVER)
+        client.headers["Referer"] = TEST_SERVER
+        csrf_token: str = client.get("/test-csrf").text
+        response: httpx.Response
+
         response = client.get("/test-no-next?q=abc&page-no=4")
         self.assertEqual(response.status_code, 200)
-        response = client.post("/test-no-next", data={"name": "viewer"})
+        response = client.post("/test-no-next", data={"csrf_token": csrf_token,
+                                                      "name": "viewer"})
         self.assertEqual(response.status_code, 200)
 
 
@@ -165,8 +187,8 @@ class PaginationTestCase(unittest.TestCase):
             self.assertEqual(pagination.list, self.params.result)
             return ""
 
-        self.client = httpx.Client(app=self.app, base_url="https://testserver")
-        self.client.headers["Referer"] = "https://testserver"
+        self.client = httpx.Client(app=self.app, base_url=TEST_SERVER)
+        self.client.headers["Referer"] = TEST_SERVER
 
     def __test_success(self, query: str, items: range,
                        result: range, is_paged: bool = True,
@@ -271,25 +293,28 @@ class PaginationTestCase(unittest.TestCase):
 
         :return: None.
         """
+        page_37: str = "q=word&page-no=37&next=%2F"
+        page_size_15_default: str = "q=word&page-size=15&next=%2F"
+
         # A malformed page size
         self.__test_malformed("q=word&page-size=100a&page-no=37&next=%2F",
-                              range(1, 691), "q=word&page-no=37&next=%2F")
+                              range(1, 691), page_37)
         # A default page size
         self.__test_malformed(f"q=word&page-size={DEFAULT_PAGE_SIZE}"
                               "&page-no=37&next=%2F",
-                              range(1, 691), "q=word&page-no=37&next=%2F")
+                              range(1, 691), page_37)
         # An invalid page size
         self.__test_malformed("q=word&page-size=0&page-no=37&next=%2F",
-                              range(1, 691), "q=word&page-no=37&next=%2F")
+                              range(1, 691), page_37)
         # A malformed page number
         self.__test_malformed("q=word&page-size=15&page-no=37a&next=%2F",
-                              range(1, 691), "q=word&page-size=15&next=%2F")
+                              range(1, 691), page_size_15_default)
         # A default page number
         self.__test_malformed("q=word&page-size=15&page-no=1&next=%2F",
-                              range(1, 691), "q=word&page-size=15&next=%2F")
+                              range(1, 691), page_size_15_default)
         # A default page number, on a reversed list
         self.__test_malformed("q=word&page-size=15&page-no=46&next=%2F",
-                              range(1, 691), "q=word&page-size=15&next=%2F",
+                              range(1, 691), page_size_15_default,
                               is_reversed=True)
         # A page number beyond the last page
         self.__test_malformed("q=word&page-size=15&page-no=100&next=%2F",
@@ -298,11 +323,11 @@ class PaginationTestCase(unittest.TestCase):
         # A page number beyond the last page, on a reversed list
         self.__test_malformed("q=word&page-size=15&page-no=100&next=%2F",
                               range(1, 691),
-                              "q=word&page-size=15&next=%2F", is_reversed=True)
+                              page_size_15_default, is_reversed=True)
         # A page number before the first page
         self.__test_malformed("q=word&page-size=15&page-no=0&next=%2F",
                               range(1, 691),
-                              "q=word&page-size=15&next=%2F")
+                              page_size_15_default)
         # A page number before the first page, on a reversed list
         self.__test_malformed("q=word&page-size=15&page-no=0&next=%2F",
                               range(1, 691),

tests/testlib.py

@@ -19,36 +19,35 @@
 """
 import typing as t
 from html.parser import HTMLParser
-from unittest import TestCase
 
 import httpx
 from flask import Flask
 
+TEST_SERVER: str = "https://testserver"
+"""The test server URI."""
 
-def get_client(test_case: TestCase, app: Flask, username: str) \
-        -> tuple[httpx.Client, str]:
+
+def get_client(app: Flask, username: str) -> tuple[httpx.Client, str]:
     """Returns a user client.
 
-    :param test_case: The test case.
     :param app: The Flask application.
     :param username: The username.
     :return: A tuple of the client and the CSRF token.
     """
-    client: httpx.Client = httpx.Client(app=app, base_url="https://testserver")
-    client.headers["Referer"] = "https://testserver"
-    csrf_token: str = get_csrf_token(test_case, client, "/login")
+    client: httpx.Client = httpx.Client(app=app, base_url=TEST_SERVER)
+    client.headers["Referer"] = TEST_SERVER
+    csrf_token: str = get_csrf_token(client, "/login")
     response: httpx.Response = client.post("/login",
                                            data={"csrf_token": csrf_token,
                                                  "username": username})
-    test_case.assertEqual(response.status_code, 302)
-    test_case.assertEqual(response.headers["Location"], "/")
+    assert response.status_code == 302
+    assert response.headers["Location"] == "/"
     return client, csrf_token
 
 
-def get_csrf_token(test_case: TestCase, client: httpx.Client, uri: str) -> str:
+def get_csrf_token(client: httpx.Client, uri: str) -> str:
     """Returns the CSRF token from a form in a URI.
 
-    :param test_case: The test case.
     :param client: The httpx client.
     :param uri: The URI.
     :return: The CSRF token.
@@ -71,18 +70,17 @@ def get_csrf_token(test_case: TestCase, client: httpx.Client, uri: str) -> str:
                 self.csrf_token = attrs_dict["value"]
 
     response: httpx.Response = client.get(uri)
-    test_case.assertEqual(response.status_code, 200)
+    assert response.status_code == 200
     parser: CsrfParser = CsrfParser()
     parser.feed(response.text)
-    test_case.assertIsNotNone(parser.csrf_token)
+    assert parser.csrf_token is not None
     return parser.csrf_token
 
 
-def set_locale(test_case: TestCase, client: httpx.Client, csrf_token: str,
+def set_locale(client: httpx.Client, csrf_token: str,
                locale: t.Literal["en", "zh_Hant", "zh_Hans"]) -> None:
     """Sets the current locale.
 
-    :param test_case: The test case.
     :param client: The test client.
     :param csrf_token: The CSRF token.
     :param locale: The locale.
@@ -92,5 +90,5 @@ def set_locale(test_case: TestCase, client: httpx.Client, csrf_token: str,
                                            data={"csrf_token": csrf_token,
                                                  "locale": locale,
                                                  "next": "/next"})
-    test_case.assertEqual(response.status_code, 302)
-    test_case.assertEqual(response.headers["Location"], "/next")
+    assert response.status_code == 302
+    assert response.headers["Location"] == "/next"

tests/testlib_txn.py

@@ -0,0 +1,443 @@
+# The Mia! Accounting Flask 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 common test libraries for the transaction test cases.
+
+"""
+import re
+from decimal import Decimal
+from datetime import date
+from secrets import randbelow
+
+from flask import Flask
+
+from test_site import db
+
+NEXT_URI: str = "/_next"
+"""The next URI."""
+NON_EMPTY_NOTE: str = "  This is \n\na test."
+"""The stripped content of an non-empty note."""
+EMPTY_NOTE: str = " \n\n  "
+"""The empty note content."""
+
+
+class Accounts:
+    """The shortcuts to the common accounts."""
+    CASH: str = "1111-001"
+    BANK: str = "1113-001"
+    SALES: str = "4111-001"
+    SERVICE: str = "4611-001"
+    AGENCY: str = "4711-001"
+    OFFICE: str = "5153-001"
+    TRAVEL: str = "5154-001"
+    INTEREST: str = "4111-001"
+    DONATION: str = "7481-001"
+    RENT: str = "7482-001"
+
+
+def get_add_form(csrf_token: str) -> dict[str, str]:
+    """Returns the form data to add a new transaction.
+
+    :param csrf_token: The CSRF token.
+    :return: The form data to add a new transaction.
+    """
+    return {"csrf_token": csrf_token,
+            "next": NEXT_URI,
+            "date": date.today().isoformat(),
+            "currency-0-code": "USD",
+            "currency-0-debit-0-no": "16",
+            "currency-0-debit-0-account_code": Accounts.CASH,
+            "currency-0-debit-0-summary": " ",
+            "currency-0-debit-0-amount": " 495.26 ",
+            "currency-0-debit-6-no": "2",
+            "currency-0-debit-6-account_code": Accounts.BANK,
+            "currency-0-debit-6-summary": " Deposit ",
+            "currency-0-debit-6-amount": "6000",
+            "currency-0-debit-12-no": "2",
+            "currency-0-debit-12-account_code": Accounts.OFFICE,
+            "currency-0-debit-12-summary": " Pens ",
+            "currency-0-debit-12-amount": "4.99",
+            "currency-0-credit-2-no": "6",
+            "currency-0-credit-2-account_code": Accounts.SERVICE,
+            "currency-0-credit-2-summary": " ",
+            "currency-0-credit-2-amount": "5500",
+            "currency-0-credit-7-account_code": Accounts.SALES,
+            "currency-0-credit-7-summary": " ",
+            "currency-0-credit-7-amount": "950",
+            "currency-0-credit-27-account_code": Accounts.INTEREST,
+            "currency-0-credit-27-summary": " ",
+            "currency-0-credit-27-amount": "50.25",
+            "currency-3-no": "2",
+            "currency-3-code": "JPY",
+            "currency-3-debit-2-no": "2",
+            "currency-3-debit-2-account_code": Accounts.CASH,
+            "currency-3-debit-2-summary": " ",
+            "currency-3-debit-2-amount": "15000",
+            "currency-3-debit-9-no": "5",
+            "currency-3-debit-9-account_code": Accounts.BANK,
+            "currency-3-debit-9-summary": " Deposit ",
+            "currency-3-debit-9-amount": "95000",
+            "currency-3-credit-3-account_code": Accounts.AGENCY,
+            "currency-3-credit-3-summary": " Realtor ",
+            "currency-3-credit-3-amount": "65000",
+            "currency-3-credit-5-no": "4",
+            "currency-3-credit-5-account_code": Accounts.DONATION,
+            "currency-3-credit-5-summary": " Donation ",
+            "currency-3-credit-5-amount": "45000",
+            "currency-16-code": "TWD",
+            "currency-16-debit-2-no": "2",
+            "currency-16-debit-2-account_code": Accounts.CASH,
+            "currency-16-debit-2-summary": " ",
+            "currency-16-debit-2-amount": "10000",
+            "currency-16-debit-9-no": "2",
+            "currency-16-debit-9-account_code": Accounts.TRAVEL,
+            "currency-16-debit-9-summary": " Gas ",
+            "currency-16-debit-9-amount": "30000",
+            "currency-16-credit-6-no": "6",
+            "currency-16-credit-6-account_code": Accounts.RENT,
+            "currency-16-credit-6-summary": " Rent ",
+            "currency-16-credit-6-amount": "35000",
+            "currency-16-credit-9-account_code": Accounts.DONATION,
+            "currency-16-credit-9-summary": " Donation ",
+            "currency-16-credit-9-amount": "5000",
+            "note": f"\n \n\n  \n{NON_EMPTY_NOTE}  \n  \n\n  "}
+
+
+def get_unchanged_update_form(txn_id: int, app: Flask, csrf_token: str) \
+        -> dict[str, str]:
+    """Returns the form data to update a transaction, where the data are not
+    changed.
+
+    :param txn_id: The transaction ID.
+    :param app: The Flask application.
+    :param csrf_token: The CSRF token.
+    :return: The form data to update the transaction, where the data are not
+        changed.
+    """
+    from accounting.models import Transaction, TransactionCurrency
+    with app.app_context():
+        txn: Transaction | None = db.session.get(Transaction, txn_id)
+        assert txn is not None
+        currencies: list[TransactionCurrency] = txn.currencies
+
+    form: dict[str, str] = {"csrf_token": csrf_token,
+                            "next": NEXT_URI,
+                            "date": txn.date,
+                            "note": "  \n \n\n  " if txn.note is None
+                            else f"\n    \n\n \n  \n{txn.note}  \n\n   "}
+    currency_indices_used: set[int] = set()
+    currency_no: int = 0
+    for currency in currencies:
+        currency_index: int = __get_new_index(currency_indices_used)
+        currency_no = currency_no + 3 + randbelow(3)
+        currency_prefix: str = f"currency-{currency_index}"
+        form[f"{currency_prefix}-no"] = str(currency_no)
+        form[f"{currency_prefix}-code"] = currency.code
+        entry_indices_used: set[int]
+        entry_no: int
+        prefix: str
+
+        entry_indices_used = set()
+        entry_no = 0
+        for entry in currency.debit:
+            entry_index: int = __get_new_index(entry_indices_used)
+            entry_no = entry_no + 3 + randbelow(3)
+            prefix = f"{currency_prefix}-debit-{entry_index}"
+            form[f"{prefix}-eid"] = str(entry.id)
+            form[f"{prefix}-no"] = str(entry_no)
+            form[f"{prefix}-account_code"] = entry.account.code
+            form[f"{prefix}-summary"] \
+                = "  " if entry.summary is None else f" {entry.summary} "
+            form[f"{prefix}-amount"] = str(entry.amount)
+
+        entry_indices_used = set()
+        entry_no = 0
+        for entry in currency.credit:
+            entry_index: int = __get_new_index(entry_indices_used)
+            entry_no = entry_no + 3 + randbelow(3)
+            prefix = f"{currency_prefix}-credit-{entry_index}"
+            form[f"{prefix}-eid"] = str(entry.id)
+            form[f"{prefix}-no"] = str(entry_no)
+            form[f"{prefix}-account_code"] = entry.account.code
+            form[f"{prefix}-summary"] \
+                = "  " if entry.summary is None else f" {entry.summary} "
+            form[f"{prefix}-amount"] = str(entry.amount)
+
+    return form
+
+
+def __get_new_index(indices_used: set[int]) -> int:
+    """Returns a new random index that is not used.
+
+    :param indices_used: The set of indices that are already used.
+    :return: The newly-generated random index that is not used.
+    """
+    while True:
+        index: int = randbelow(100)
+        if index not in indices_used:
+            indices_used.add(index)
+            return index
+
+
+def get_update_form(txn_id: int, app: Flask,
+                    csrf_token: str, is_debit: bool | None) -> dict[str, str]:
+    """Returns the form data to update a transaction, where the data are
+    changed.
+
+    :param txn_id: The transaction ID.
+    :param app: The Flask application.
+    :param csrf_token: The CSRF token.
+    :param is_debit: True for a cash expense transaction, False for a cash
+        income transaction, or None for a transfer transaction
+    :return: The form data to update the transaction, where the data are
+        changed.
+    """
+    form: dict[str, str] = get_unchanged_update_form(
+        txn_id, app, csrf_token)
+
+    # Mess up the entries in a currency
+    currency_prefix: str = __get_currency_prefix(form, "USD")
+    if is_debit is None or is_debit:
+        form = __mess_up_debit(form, currency_prefix)
+    if is_debit is None or not is_debit:
+        form = __mess_up_credit(form, currency_prefix)
+
+    # Mess-up the currencies
+    form = __mess_up_currencies(form)
+
+    return form
+
+
+def __mess_up_debit(form: dict[str, str], currency_prefix: str) \
+        -> dict[str, str]:
+    """Mess up the debit journal entries in the form data.
+
+    :param form: The form data.
+    :param currency_prefix: The key prefix of the currency sub-form.
+    :return: The messed-up form.
+    """
+    key: str
+    m: re.Match
+
+    # Remove the office expense
+    key = [x for x in form
+           if x.startswith(currency_prefix)
+           and form[x] == Accounts.OFFICE][0]
+    m = re.match(r"^((.+-)\d+-)account_code$", key)
+    debit_prefix: str = m.group(2)
+    entry_prefix: str = m.group(1)
+    amount: Decimal = Decimal(form[f"{entry_prefix}amount"])
+    form = {x: form[x] for x in form if not x.startswith(entry_prefix)}
+    # Add a new travel expense
+    indices: set[int] = set()
+    for key in form:
+        m = re.match(r"^.+-(\d+)-amount$", key)
+        if m is not None:
+            indices.add(int(m.group(1)))
+    new_index: int = max(indices) + 5 + randbelow(20)
+    min_no: int = min({int(form[x]) for x in form if x.endswith("-no")
+                       and x.startswith(debit_prefix)})
+    form[f"{debit_prefix}{new_index}-no"] = str(1 + randbelow(min_no - 1))
+    form[f"{debit_prefix}{new_index}-amount"] = str(amount)
+    form[f"{debit_prefix}{new_index}-account_code"] = Accounts.TRAVEL
+    # Swap the cash and the bank order
+    key_cash: str = __get_entry_no_key(form, currency_prefix, Accounts.CASH)
+    key_bank: str = __get_entry_no_key(form, currency_prefix, Accounts.BANK)
+    form[key_cash], form[key_bank] = form[key_bank], form[key_cash]
+    return form
+
+
+def __mess_up_credit(form: dict[str, str], currency_prefix: str) \
+        -> dict[str, str]:
+    """Mess up the credit journal entries in the form data.
+
+    :param form: The form data.
+    :param currency_prefix: The key prefix of the currency sub-form.
+    :return: The messed-up form.
+    """
+    key: str
+    m: re.Match
+
+    # Remove the sales income
+    key = [x for x in form
+           if x.startswith(currency_prefix)
+           and form[x] == Accounts.SALES][0]
+    m = re.match(r"^((.+-)\d+-)account_code$", key)
+    credit_prefix: str = m.group(2)
+    entry_prefix: str = m.group(1)
+    amount: Decimal = Decimal(form[f"{entry_prefix}amount"])
+    form = {x: form[x] for x in form if not x.startswith(entry_prefix)}
+    # Add a new agency income
+    indices: set[int] = set()
+    for key in form:
+        m = re.match(r"^.+-(\d+)-amount$", key)
+        if m is not None:
+            indices.add(int(m.group(1)))
+    new_index: int = max(indices) + 5 + randbelow(20)
+    min_no: int = min({int(form[x]) for x in form if x.endswith("-no")
+                       and x.startswith(credit_prefix)})
+    form[f"{credit_prefix}{new_index}-no"] = str(1 + randbelow(min_no - 1))
+    form[f"{credit_prefix}{new_index}-amount"] = str(amount)
+    form[f"{credit_prefix}{new_index}-account_code"] = Accounts.AGENCY
+    # Swap the service and the interest order
+    key_srv: str = __get_entry_no_key(form, currency_prefix, Accounts.SERVICE)
+    key_int: str = __get_entry_no_key(form, currency_prefix, Accounts.INTEREST)
+    form[key_srv], form[key_int] = form[key_int], form[key_srv]
+    return form
+
+
+def __mess_up_currencies(form: dict[str, str]) -> dict[str, str]:
+    """Mess up the currency sub-forms in the form data.
+
+    :param form: The form data.
+    :return: The messed-up form.
+    """
+    key: str
+    m: re.Match
+
+    # Remove JPY
+    currency_prefix: str = __get_currency_prefix(form, "JPY")
+    form = {x: form[x] for x in form if not x.startswith(currency_prefix)}
+    # Add AUD
+    indices: set[int] = set()
+    for key in form:
+        m = re.match(r"^currency-(\d+)-code$", key)
+        if m is not None:
+            indices.add(int(m.group(1)))
+    new_index: int = max(indices) + 5 + randbelow(20)
+    min_no: int = min({int(form[x]) for x in form if x.endswith("-no")
+                       and "-debit-" not in x and "-credit-" not in x})
+    prefix: str = f"currency-{new_index}-"
+    form.update({
+        f"{prefix}code": "AUD",
+        f"{prefix}no": str(1 + randbelow(min_no - 1)),
+        f"{prefix}debit-0-no": "6",
+        f"{prefix}debit-0-account_code": Accounts.OFFICE,
+        f"{prefix}debit-0-summary": " Envelop ",
+        f"{prefix}debit-0-amount": "5.45",
+        f"{prefix}debit-14-no": "6",
+        f"{prefix}debit-14-account_code": Accounts.CASH,
+        f"{prefix}debit-14-summary": "  ",
+        f"{prefix}debit-14-amount": "14.55",
+        f"{prefix}credit-16-no": "7",
+        f"{prefix}credit-16-account_code": Accounts.RENT,
+        f"{prefix}credit-16-summary": " Bike ",
+        f"{prefix}credit-16-amount": "19.5",
+        f"{prefix}credit-22-no": "5",
+        f"{prefix}credit-22-account_code": Accounts.DONATION,
+        f"{prefix}credit-22-summary": " Artist ",
+        f"{prefix}credit-22-amount": "0.5",
+    })
+    # Swap the USD and TWD order
+    usd_prefix: str = __get_currency_prefix(form, "USD")
+    key_usd: str = f"{usd_prefix}no"
+    twd_prefix: str = __get_currency_prefix(form, "TWD")
+    key_twd: str = f"{twd_prefix}no"
+    form[key_usd], form[key_twd] = form[key_twd], form[key_usd]
+    # Change TWD to EUR
+    key = [x for x in form if form[x] == "TWD"][0]
+    form[key] = "EUR"
+    return form
+
+
+def __get_entry_no_key(form: dict[str, str], currency_prefix: str,
+                       code: str) -> str:
+    """Returns the key of an entry number in the form data.
+
+    :param form: The form data.
+    :param currency_prefix: The prefix of the currency.
+    :param code: The code of the account.
+    :return: The key of the entry number in the form data.
+    """
+    key: str = [x for x in form
+                if x.startswith(currency_prefix)
+                and form[x] == code][0]
+    m: re.Match = re.match(r"^(.+-\d+-)account_code$", key)
+    return f"{m.group(1)}no"
+
+
+def __get_currency_prefix(form: dict[str, str], code: str) -> str:
+    """Returns the prefix of a currency in the form data.
+
+    :param form: The form data.
+    :param code: The code of the currency.
+    :return: The prefix of the currency.
+    """
+    key: str = [x for x in form if form[x] == code][0]
+    m: re.Match = re.match(r"^(.+-)code$", key)
+    return m.group(1)
+
+
+def match_txn_detail(location: str) -> int:
+    """Validates if the redirect location is the transaction detail, and
+    returns the transaction ID on success.
+
+    :param location: The redirect location.
+    :return: The transaction ID.
+    :raise AssertionError: When the location is not the transaction detail.
+    """
+    m: re.Match = re.match(
+        r"^/accounting/transactions/(\d+)\?next=%2F_next",
+        location)
+    assert m is not None
+    return int(m.group(1))
+
+
+def set_negative_amount(form: dict[str, str]) -> None:
+    """Sets a negative amount in the form data, keeping the balance.
+
+    :param form: The form data.
+    :return: None.
+    """
+    amount_keys: list[str] = []
+    prefix: str = ""
+    for key in form.keys():
+        m: re.Match = re.match(r"^(.+)-\d+-amount$", key)
+        if m is None:
+            continue
+        if prefix != "" and prefix != m.group(1):
+            continue
+        prefix = m.group(1)
+        amount_keys.append(key)
+    form[amount_keys[0]] = str(-Decimal(form[amount_keys[0]]))
+    form[amount_keys[1]] = str(Decimal(form[amount_keys[1]])
+                               + 2 * Decimal(form[amount_keys[0]]))
+
+
+def remove_debit_in_a_currency(form: dict[str, str]) -> None:
+    """Removes credit entries in a currency sub-form.
+
+    :param form: The form data.
+    :return: None.
+    """
+    key: str = [x for x in form if "-debit-" in x][0]
+    m: re.Match = re.match(r"^(.+-debit-)", key)
+    keys: set[str] = {x for x in form if x.startswith(m.group(1))}
+    for key in keys:
+        del form[key]
+
+
+def remove_credit_in_a_currency(form: dict[str, str]) -> None:
+    """Removes credit entries in a currency sub-form.
+
+    :param form: The form data.
+    :return: None.
+    """
+    key: str = [x for x in form if "-credit-" in x][0]
+    m: re.Match = re.match(r"^(.+-credit-)", key)
+    keys: set[str] = {x for x in form if x.startswith(m.group(1))}
+    for key in keys:
+        del form[key]