Advanced to version 0.6.0.

.gitignore

@@ -38,3 +38,4 @@ excludes
 *.mo
 zh_Hans
 test_temp.py
+dummy.js

MANIFEST.in

@@ -15,6 +15,7 @@
 #  See the License for the specific language governing permissions and
 #  limitations under the License.
 
+exclude src/accounting/static/js/dummy.js
 include src/accounting/translations/*
 include src/accounting/translations/*/LC_MESSAGES/*
 include docs/*
@@ -22,7 +23,8 @@ 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/*
+exclude tests/test_temp.py
+include tests/test_site/*
+include tests/test_site/templates/*
+include tests/test_site/translations/*
+include tests/test_site/translations/*/LC_MESSAGES/*

docs/source/accounting.account.rst

@@ -28,10 +28,10 @@ accounting.account.forms module
    :undoc-members:
    :show-inheritance:
 
-accounting.account.query module
--------------------------------
+accounting.account.queries module
+---------------------------------
 
-.. automodule:: accounting.account.query
+.. automodule:: accounting.account.queries
    :members:
    :undoc-members:
    :show-inheritance:

docs/source/accounting.base_account.rst

@@ -20,10 +20,10 @@ accounting.base\_account.converters module
    :undoc-members:
    :show-inheritance:
 
-accounting.base\_account.query module
--------------------------------------
+accounting.base\_account.queries module
+---------------------------------------
 
-.. automodule:: accounting.base_account.query
+.. automodule:: accounting.base_account.queries
    :members:
    :undoc-members:
    :show-inheritance:

docs/source/accounting.currency.rst

@@ -28,10 +28,10 @@ accounting.currency.forms module
    :undoc-members:
    :show-inheritance:
 
-accounting.currency.query module
---------------------------------
+accounting.currency.queries module
+----------------------------------
 
-.. automodule:: accounting.currency.query
+.. automodule:: accounting.currency.queries
    :members:
    :undoc-members:
    :show-inheritance:

docs/source/accounting.report.period.rst

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

docs/source/accounting.report.reports.rst

@@ -0,0 +1,69 @@
+accounting.report.reports package
+=================================
+
+Submodules
+----------
+
+accounting.report.reports.balance\_sheet module
+-----------------------------------------------
+
+.. automodule:: accounting.report.reports.balance_sheet
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.report.reports.income\_expenses module
+-------------------------------------------------
+
+.. automodule:: accounting.report.reports.income_expenses
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.report.reports.income\_statement module
+--------------------------------------------------
+
+.. automodule:: accounting.report.reports.income_statement
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.report.reports.journal module
+----------------------------------------
+
+.. automodule:: accounting.report.reports.journal
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.report.reports.ledger module
+---------------------------------------
+
+.. automodule:: accounting.report.reports.ledger
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.report.reports.search module
+---------------------------------------
+
+.. automodule:: accounting.report.reports.search
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.report.reports.trial\_balance module
+-----------------------------------------------
+
+.. automodule:: accounting.report.reports.trial_balance
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+Module contents
+---------------
+
+.. automodule:: accounting.report.reports
+   :members:
+   :undoc-members:
+   :show-inheritance:

docs/source/accounting.report.rst

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

docs/source/accounting.report.utils.rst

@@ -0,0 +1,77 @@
+accounting.report.utils package
+===============================
+
+Submodules
+----------
+
+accounting.report.utils.base\_page\_params module
+-------------------------------------------------
+
+.. automodule:: accounting.report.utils.base_page_params
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.report.utils.base\_report module
+-------------------------------------------
+
+.. automodule:: accounting.report.utils.base_report
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.report.utils.csv\_export module
+------------------------------------------
+
+.. automodule:: accounting.report.utils.csv_export
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.report.utils.ie\_account module
+------------------------------------------
+
+.. automodule:: accounting.report.utils.ie_account
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.report.utils.option\_link module
+-------------------------------------------
+
+.. automodule:: accounting.report.utils.option_link
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.report.utils.report\_chooser module
+----------------------------------------------
+
+.. automodule:: accounting.report.utils.report_chooser
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.report.utils.report\_type module
+-------------------------------------------
+
+.. automodule:: accounting.report.utils.report_type
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.report.utils.urls module
+-----------------------------------
+
+.. automodule:: accounting.report.utils.urls
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+Module contents
+---------------
+
+.. automodule:: accounting.report.utils
+   :members:
+   :undoc-members:
+   :show-inheritance:

docs/source/accounting.rst

@@ -10,19 +10,13 @@ Subpackages
    accounting.account
    accounting.base_account
    accounting.currency
+   accounting.report
+   accounting.transaction
    accounting.utils
 
 Submodules
 ----------
 
-accounting.database module
---------------------------
-
-.. automodule:: accounting.database
-   :members:
-   :undoc-members:
-   :show-inheritance:
-
 accounting.locale module
 ------------------------
 
@@ -39,6 +33,22 @@ accounting.models module
    :undoc-members:
    :show-inheritance:
 
+accounting.template\_filters module
+-----------------------------------
+
+.. automodule:: accounting.template_filters
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.template\_globals module
+-----------------------------------
+
+.. automodule:: accounting.template_globals
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
 Module contents
 ---------------
 

docs/source/accounting.transaction.forms.rst

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

docs/source/accounting.transaction.rst

@@ -0,0 +1,46 @@
+accounting.transaction package
+==============================
+
+Subpackages
+-----------
+
+.. toctree::
+   :maxdepth: 4
+
+   accounting.transaction.forms
+   accounting.transaction.utils
+
+Submodules
+----------
+
+accounting.transaction.converters module
+----------------------------------------
+
+.. automodule:: accounting.transaction.converters
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.transaction.template\_filters module
+-----------------------------------------------
+
+.. automodule:: accounting.transaction.template_filters
+   :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.transaction.utils.rst

@@ -0,0 +1,53 @@
+accounting.transaction.utils package
+====================================
+
+Submodules
+----------
+
+accounting.transaction.utils.account\_option module
+---------------------------------------------------
+
+.. automodule:: accounting.transaction.utils.account_option
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.transaction.utils.offset\_alias module
+-------------------------------------------------
+
+.. automodule:: accounting.transaction.utils.offset_alias
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.transaction.utils.operators module
+---------------------------------------------
+
+.. automodule:: accounting.transaction.utils.operators
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.transaction.utils.original\_entries module
+-----------------------------------------------------
+
+.. automodule:: accounting.transaction.utils.original_entries
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.transaction.utils.summary\_editor module
+---------------------------------------------------
+
+.. automodule:: accounting.transaction.utils.summary_editor
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+Module contents
+---------------
+
+.. automodule:: accounting.transaction.utils
+   :members:
+   :undoc-members:
+   :show-inheritance:

docs/source/accounting.utils.rst

@@ -4,10 +4,26 @@ accounting.utils package
 Submodules
 ----------
 
-accounting.utils.next\_url module
+accounting.utils.cast module
+----------------------------
+
+.. automodule:: accounting.utils.cast
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+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:
@@ -52,6 +68,14 @@ accounting.utils.strip\_text module
    :undoc-members:
    :show-inheritance:
 
+accounting.utils.txn\_types module
+----------------------------------
+
+.. automodule:: accounting.utils.txn_types
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
 accounting.utils.user module
 ----------------------------
 

docs/source/conf.py

@@ -13,7 +13,7 @@ sys.path.insert(0, os.path.abspath('../../src/'))
 project = 'Mia! Accounting Flask'
 copyright = '2023, imacat'
 author = 'imacat'
-release = '0.0.0'
+release = '0.4.0'
 
 # -- General configuration ---------------------------------------------------
 # https://www.sphinx-doc.org/en/master/usage/configuration.html#general-configuration
@@ -28,5 +28,5 @@ exclude_patterns = []
 # -- Options for HTML output -------------------------------------------------
 # https://www.sphinx-doc.org/en/master/usage/configuration.html#options-for-html-output
 
-html_theme = 'nature'
+html_theme = 'sphinx_rtd_theme'
 html_static_path = ['_static']

setup.cfg

@@ -17,7 +17,7 @@
 
 [metadata]
 name = mia-accounting-flask
-version = 0.2.0
+version = 0.6.0
 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

@@ -17,32 +17,32 @@
 """The accounting application.
 
 """
-import typing as t
+from pathlib import Path
 
 from flask import Flask, Blueprint
+from flask_sqlalchemy import SQLAlchemy
 
-from accounting.utils.user import AbstractUserUtils
+from accounting.utils.user import UserUtilityInterface
+
+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",
-             can_view_func: t.Callable[[], bool] | None = None,
-             can_edit_func: t.Callable[[], bool] | None = None) -> None:
+def init_app(app: Flask, user_utils: UserUtilityInterface,
+             url_prefix: str = "/accounting") -> None:
     """Initialize the application.
 
     :param app: The Flask application.
     :param user_utils: The user utilities.
     :param url_prefix: The URL prefix of the accounting application.
-    :param can_view_func: A callback that returns whether the current user can
-        view the accounting data.
-    :param can_edit_func: A callback that returns whether the current user can
-        edit the accounting data.
     :return: None.
     """
     # The database instance must be set before loading everything
     # in the application.
-    from .database import set_db
-    set_db(app.extensions["sqlalchemy"])
+    global db
+    db = app.extensions["sqlalchemy"]
     from .utils.user import init_user_utils
     init_user_utils(user_utils)
 
@@ -51,11 +51,25 @@ def init_app(app: Flask, user_utils: AbstractUserUtils,
                               template_folder="templates",
                               static_folder="static")
 
+    from .template_filters import format_amount, format_date, default
+    bp.add_app_template_filter(format_amount, "accounting_format_amount")
+    bp.add_app_template_filter(format_date, "accounting_format_date")
+    bp.add_app_template_filter(default, "accounting_default")
+
+    from .template_globals import currency_options, default_currency_code
+    bp.add_app_template_global(currency_options,
+                               "accounting_currency_options")
+    bp.add_app_template_global(default_currency_code,
+                               "accounting_default_currency_code")
+
     from . import locale
     locale.init_app(app, bp)
 
     from .utils import permission
-    permission.init_app(bp, can_view_func, can_edit_func)
+    permission.init_app(bp, user_utils)
+
+    from .utils import next_uri
+    next_uri.init_app(bp)
 
     from . import base_account
     base_account.init_app(app, bp)
@@ -66,7 +80,10 @@ 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 . import report
+    report.init_app(app, bp)
 
     app.register_blueprint(bp)

src/accounting/account/commands.py

@@ -18,19 +18,18 @@
 
 """
 import os
-import re
 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-need-offset) tuples."""
 
 
 def __validate_username(ctx: click.core.Context, param: click.core.Option,
@@ -93,14 +92,36 @@ 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) \
-            else False
+        is_need_offset: bool = __is_need_offset(base.code)
         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_need_offset))
     __add_accounting_accounts(data, creator_pk)
     click.echo(F"{len(data)} added.  Accounting accounts initialized.")
 
 
+def __is_need_offset(base_code: str) -> bool:
+    """Checks that whether entries in the account need offset.
+
+    :param base_code: The code of the base account.
+    :return: True if entries in the account need offset, or False otherwise.
+    """
+    # Assets
+    if base_code[0] == "1":
+        if base_code[:3] in {"113", "114", "118", "184"}:
+            return True
+        if base_code in {"1411", "1421", "1431", "1441", "1511", "1521",
+                         "1581", "1611", "1851", ""}:
+            return True
+        return False
+    # Liabilities
+    if base_code[0] == "2":
+        if base_code in {"2111", "2114", "2284", "2293"}:
+            return False
+        return True
+    # Only assets and liabilities need offset
+    return False
+
+
 def __add_accounting_accounts(data: list[AccountData], creator_pk: int)\
         -> None:
     """Adds the accounts.
@@ -113,7 +134,7 @@ 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_need_offset=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
@@ -53,6 +53,20 @@ class BaseAccountAvailable:
                 "The base account is not available."))
 
 
+class NoOffsetNominalAccount:
+    """The validator to check nominal account is not to be offset."""
+
+    def __call__(self, form: FlaskForm, field: BooleanField) -> None:
+        assert isinstance(form, AccountForm)
+        if not field.data:
+            return
+        if form.base_code.data is None:
+            return
+        if form.base_code.data[0] not in {"1", "2", "3"}:
+            raise ValidationError(lazy_gettext(
+                "A nominal account does not need offset."))
+
+
 class AccountForm(FlaskForm):
     """The form to create or edit an account."""
     base_code = StringField(
@@ -66,8 +80,9 @@ 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_need_offset = BooleanField(
+        validators=[NoOffsetNominalAccount()])
+    """Whether the the entries of this account need offset."""
 
     def populate_obj(self, obj: Account) -> None:
         """Populates the form data into an account object.
@@ -76,29 +91,30 @@ 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
+        if self.base_code.data[0] in {"1", "2", "3"}:
+            obj.is_need_offset = self.is_need_offset.data
+        else:
+            obj.is_need_offset = False
         if is_new:
             current_user_pk: int = get_current_user_pk()
             obj.created_by_id = current_user_pk
             obj.updated_by_id = current_user_pk
-        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/queries.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 account query.
+"""The queries for the account management.
 
 """
 import sqlalchemy as sa
@@ -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("Need offset"):
+            sub_conditions.append(Account.is_need_offset)
         conditions.append(sa.or_(*sub_conditions))
 
     return Account.query.filter(*conditions)\

src/accounting/account/views.py

@@ -19,17 +19,22 @@
 """
 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.cast import s
+from accounting.utils.flash_errors import flash_form_errors
+from accounting.utils.next_uri import inherit_next, or_next
 from accounting.utils.pagination import Pagination
 from accounting.utils.permission import can_view, has_permission, can_edit
+from accounting.utils.user import get_current_user_pk
 from .forms import AccountForm, sort_accounts_in, AccountReorderForm
+from .queries import get_account_query
 
 bp: Blueprint = Blueprint("account", __name__)
 """The view blueprint for the account management."""
@@ -42,7 +47,6 @@ 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",
@@ -76,18 +80,15 @@ 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()
     form.populate_obj(account)
     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)))
+    flash(s(lazy_gettext("The account is added successfully")), "success")
+    return redirect(inherit_next(__get_detail_uri(account)))
 
 
 @bp.get("/<account:account>", endpoint="detail")
@@ -131,23 +132,20 @@ 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)))
     with db.session.no_autoflush:
         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)
+        flash(s(lazy_gettext("The account was not modified.")), "success")
+        return redirect(inherit_next(__get_detail_uri(account)))
+    account.updated_by_id = get_current_user_pk()
+    account.updated_at = sa.func.now()
     db.session.commit()
-    flash(lazy_gettext("The account is updated successfully."), "success")
-    return redirect(inherit_next(url_for("accounting.account.detail",
-                                         account=account)))
+    flash(s(lazy_gettext("The account is updated successfully.")), "success")
+    return redirect(inherit_next(__get_detail_uri(account)))
 
 
 @bp.post("/<account:account>/delete", endpoint="delete")
@@ -162,8 +160,8 @@ def delete_account(account: Account) -> redirect:
     account.delete()
     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")))
+    flash(s(lazy_gettext("The account is deleted successfully.")), "success")
+    return redirect(or_next(__get_list_uri()))
 
 
 @bp.get("/bases/<baseAccount:base>", endpoint="order")
@@ -189,8 +187,25 @@ def sort_accounts(base: BaseAccount) -> redirect:
     form: AccountReorderForm = AccountReorderForm(base)
     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")))
+        flash(s(lazy_gettext("The order was not modified.")), "success")
+        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")))
+    flash(s(lazy_gettext("The order is updated successfully.")), "success")
+    return redirect(or_next(__get_list_uri()))
+
+
+def __get_detail_uri(account: Account) -> str:
+    """Returns the detail URI of an account.
+
+    :param account: The account.
+    :return: The detail URI of the account.
+    """
+    return url_for("accounting.account.detail", account=account)
+
+
+def __get_list_uri() -> str:
+    """Returns the account list URI.
+
+    :return: The account list URI.
+    """
+    return url_for("accounting.account.list")

src/accounting/base_account/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/base_account/queries.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 base account query.
+"""The queries for the base account management.
 
 """
 import sqlalchemy as sa

src/accounting/base_account/views.py

@@ -34,7 +34,7 @@ def list_accounts() -> str:
 
     :return: The account list.
     """
-    from .query import get_base_account_query
+    from .queries import get_base_account_query
     accounts: list[BaseAccount] = get_base_account_query()
     pagination: Pagination = Pagination[BaseAccount](accounts)
     return render_template("accounting/base-account/list.html",

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

@@ -17,36 +17,35 @@
 """The forms for the currency management.
 
 """
-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
 from accounting.utils.user import get_current_user_pk
 
 
+class CodeUnique:
+    """The validator to check if the code is unique."""
+
+    def __call__(self, form: FlaskForm, field: StringField) -> None:
+        assert isinstance(form, CurrencyForm)
+        if field.data == "":
+            return
+        if form.obj_code is not None and form.obj_code == field.data:
+            return
+        if db.session.get(Currency, field.data) is not None:
+            raise ValidationError(lazy_gettext(
+                "Code conflicts with another currency."))
+
+
 class CurrencyForm(FlaskForm):
     """The form to create or edit a currency."""
     CODE_BLOCKLIST: list[str] = ["create", "store", "exists-code"]
     """The reserved codes that are not available."""
-
-    class CodeUnique:
-        """The validator to check if the code is unique."""
-        def __call__(self, form: CurrencyForm, field: StringField) -> None:
-            if field.data == "":
-                return
-            if form.obj_code is not None and form.obj_code == field.data:
-                return
-            if db.session.get(Currency, field.data) is not None:
-                raise ValidationError(lazy_gettext(
-                    "Code conflicts with another currency."))
-
     code = StringField(
         filters=[strip_text],
         validators=[DataRequired(lazy_gettext("Please fill in the code.")),
@@ -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/queries.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 currency query.
+"""The queries for the currency management.
 
 """
 import sqlalchemy as sa

src/accounting/currency/views.py

@@ -19,16 +19,20 @@
 """
 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.cast import s
+from accounting.utils.flash_errors import flash_form_errors
+from accounting.utils.next_uri import inherit_next, or_next
 from accounting.utils.pagination import Pagination
 from accounting.utils.permission import has_permission, can_view, can_edit
+from accounting.utils.user import get_current_user_pk
 from .forms import CurrencyForm
 
 bp: Blueprint = Blueprint("currency", __name__)
@@ -44,7 +48,7 @@ def list_currencies() -> str:
 
     :return: The currency list.
     """
-    from .query import get_currency_query
+    from .queries import get_currency_query
     currencies: list[Currency] = get_currency_query()
     pagination: Pagination = Pagination[Currency](currencies)
     return render_template("accounting/currency/list.html",
@@ -78,18 +82,15 @@ 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()
     form.populate_obj(currency)
     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)))
+    flash(s(lazy_gettext("The currency is added successfully")), "success")
+    return redirect(inherit_next(__get_detail_uri(currency)))
 
 
 @bp.get("/<currency:currency>", endpoint="detail")
@@ -134,23 +135,20 @@ 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)))
     with db.session.no_autoflush:
         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)
+        flash(s(lazy_gettext("The currency was not modified.")), "success")
+        return redirect(inherit_next(__get_detail_uri(currency)))
+    currency.updated_by_id = get_current_user_pk()
+    currency.updated_at = sa.func.now()
     db.session.commit()
-    flash(lazy_gettext("The currency is updated successfully."), "success")
-    return redirect(inherit_next(url_for("accounting.currency.detail",
-                                         currency=currency)))
+    flash(s(lazy_gettext("The currency is updated successfully.")), "success")
+    return redirect(inherit_next(__get_detail_uri(currency)))
 
 
 @bp.post("/<currency:currency>/delete", endpoint="delete")
@@ -164,7 +162,7 @@ def delete_currency(currency: Currency) -> redirect:
     """
     currency.delete()
     db.session.commit()
-    flash(lazy_gettext("The currency is deleted successfully."), "success")
+    flash(s(lazy_gettext("The currency is deleted successfully.")), "success")
     return redirect(or_next(url_for("accounting.currency.list")))
 
 
@@ -176,3 +174,12 @@ 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/models.py

@@ -17,15 +17,20 @@
 """The data models.
 
 """
+from __future__ import annotations
+
 import re
 import typing as t
+from datetime import date
+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
 
 
@@ -48,7 +53,7 @@ class BaseAccount(db.Model):
 
         :return: The string representation of the base account.
         """
-        return F"{self.code} {self.title}"
+        return f"{self.code} {self.title}"
 
     @property
     def title(self) -> str:
@@ -109,8 +114,8 @@ 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_need_offset = db.Column(db.Boolean, nullable=False, default=False)
+    """Whether the entries of this account need offset."""
     created_at = db.Column(db.DateTime(timezone=True), nullable=False,
                            server_default=db.func.now())
     """The time of creation."""
@@ -134,18 +139,14 @@ 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"
+    CASH_CODE: str = "1111-001"
     """The code of the cash account,"""
-    __RECEIVABLE = "1141-001"
-    """The code of the receivable account,"""
-    __PAYABLE = "2141-001"
-    """The code of the payable account,"""
-    __ACCUMULATED_CHANGE = "3351-001"
+    ACCUMULATED_CHANGE_CODE: str = "3351-001"
     """The code of the accumulated-change account,"""
-    __BROUGHT_FORWARD = "3352-001"
-    """The code of the brought-forward account,"""
-    __NET_CHANGE = "3353-001"
+    NET_CHANGE_CODE: str = "3353-001"
     """The code of the net-change account,"""
 
     def __str__(self) -> str:
@@ -153,7 +154,7 @@ class Account(db.Model):
 
         :return: The string representation of this account.
         """
-        return F"{self.base_code}-{self.no:03d} {self.title}"
+        return f"{self.base_code}-{self.no:03d} {self.title}"
 
     @property
     def code(self) -> str:
@@ -161,7 +162,7 @@ class Account(db.Model):
 
         :return: The code.
         """
-        return F"{self.base_code}-{self.no:03d}"
+        return f"{self.base_code}-{self.no:03d}"
 
     @property
     def title(self) -> str:
@@ -197,6 +198,52 @@ class Account(db.Model):
                 return
         self.l10n.append(AccountL10n(locale=current_locale, title=value))
 
+    @property
+    def is_real(self) -> bool:
+        """Returns whether the account is a real account.
+
+        :return: True if the account is a real account, or False otherwise.
+        """
+        return self.base_code[0] in {"1", "2", "3"}
+
+    @property
+    def is_nominal(self) -> bool:
+        """Returns whether the account is a nominal account.
+
+        :return: True if the account is a nominal account, or False otherwise.
+        """
+        return not self.is_real
+
+    @property
+    def query_values(self) -> list[str]:
+        """Returns the values to be queried.
+
+        :return: The values to be queried.
+        """
+        return [self.code, self.title_l10n] + [x.title for x in self.l10n]
+
+    @property
+    def is_modified(self) -> bool:
+        """Returns whether a product account was modified.
+
+        :return: True if modified, or False otherwise.
+        """
+        if db.session.is_modified(self):
+            return True
+        for l10n in self.l10n:
+            if db.session.is_modified(l10n):
+                return True
+        return False
+
+    def delete(self) -> None:
+        """Deletes this account.
+
+        :return: None.
+        """
+        AccountL10n.query.filter(AccountL10n.account == self).delete()
+        cls: t.Type[t.Self] = self.__class__
+        cls.query.filter(cls.id == self.id).delete()
+
     @classmethod
     def find_by_code(cls, code: str) -> t.Self | None:
         """Finds an account by its code.
@@ -204,7 +251,7 @@ 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),
@@ -257,23 +304,7 @@ class Account(db.Model):
 
         :return: The cash account
         """
-        return cls.find_by_code(cls.__CASH)
-
-    @classmethod
-    def receivable(cls) -> t.Self:
-        """Returns the receivable account.
-
-        :return: The receivable account
-        """
-        return cls.find_by_code(cls.__RECEIVABLE)
-
-    @classmethod
-    def payable(cls) -> t.Self:
-        """Returns the payable account.
-
-        :return: The payable account
-        """
-        return cls.find_by_code(cls.__PAYABLE)
+        return cls.find_by_code(cls.CASH_CODE)
 
     @classmethod
     def accumulated_change(cls) -> t.Self:
@@ -281,45 +312,7 @@ class Account(db.Model):
 
         :return: The accumulated-change account
         """
-        return cls.find_by_code(cls.__ACCUMULATED_CHANGE)
-
-    @classmethod
-    def brought_forward(cls) -> t.Self:
-        """Returns the brought-forward account.
-
-        :return: The brought-forward account
-        """
-        return cls.find_by_code(cls.__BROUGHT_FORWARD)
-
-    @classmethod
-    def net_change(cls) -> t.Self:
-        """Returns the net-change account.
-
-        :return: The net-change account
-        """
-        return cls.find_by_code(cls.__NET_CHANGE)
-
-    @property
-    def is_modified(self) -> bool:
-        """Returns whether a product account was modified.
-
-        :return: True if modified, or False otherwise.
-        """
-        if db.session.is_modified(self):
-            return True
-        for l10n in self.l10n:
-            if db.session.is_modified(l10n):
-                return True
-        return False
-
-    def delete(self) -> None:
-        """Deletes this account.
-
-        :return: None.
-        """
-        AccountL10n.query.filter(AccountL10n.account == self).delete()
-        cls: t.Type[t.Self] = self.__class__
-        cls.query.filter(cls.id == self.id).delete()
+        return cls.find_by_code(cls.ACCUMULATED_CHANGE_CODE)
 
 
 class AccountL10n(db.Model):
@@ -370,13 +363,15 @@ 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.
 
         :return: The string representation of the currency.
         """
-        return F"{self.name} ({self.code})"
+        return f"{self.name} ({self.code})"
 
     @property
     def name(self) -> str:
@@ -450,3 +445,317 @@ 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 != Account.CASH_CODE:
+                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 != Account.CASH_CODE:
+                return False
+        return True
+
+    @property
+    def can_delete(self) -> bool:
+        """Returns whether the transaction can be deleted.
+
+        :return: True if the transaction can be deleted, or False otherwise.
+        """
+        if not hasattr(self, "__can_delete"):
+            def has_offset() -> bool:
+                for entry in self.entries:
+                    if len(entry.offsets) > 0:
+                        return True
+                return False
+            setattr(self, "__can_delete", not has_offset())
+        return getattr(self, "__can_delete")
+
+    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."""
+    original_entry_id = db.Column(db.Integer,
+                                  db.ForeignKey(id, onupdate="CASCADE"),
+                                  nullable=True)
+    """The ID of the original entry."""
+    original_entry = db.relationship("JournalEntry", back_populates="offsets",
+                                     remote_side=id, passive_deletes=True)
+    """The original entry."""
+    offsets = db.relationship("JournalEntry", back_populates="original_entry")
+    """The offset 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."""
+
+    def __str__(self) -> str:
+        """Returns the string representation of the journal entry.
+
+        :return: The string representation of the journal entry.
+        """
+        if not hasattr(self, "__str"):
+            from accounting.template_filters import format_date, format_amount
+            setattr(self, "__str",
+                    gettext("%(date)s %(summary)s %(amount)s",
+                            date=format_date(self.transaction.date),
+                            summary="" if self.summary is None
+                            else self.summary,
+                            amount=format_amount(self.amount)))
+        return getattr(self, "__str")
+
+    @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
+
+    @property
+    def debit(self) -> Decimal | None:
+        """Returns the debit amount.
+
+        :return: The debit amount, or None if this is not a debit entry.
+        """
+        return self.amount if self.is_debit else None
+
+    @property
+    def is_need_offset(self) -> bool:
+        """Returns whether the entry needs offset.
+
+        :return: True if the entry needs offset, or False otherwise.
+        """
+        if not self.account.is_need_offset:
+            return False
+        if self.account.base_code[0] == "1" and not self.is_debit:
+            return False
+        if self.account.base_code[0] == "2" and self.is_debit:
+            return False
+        return True
+
+    @property
+    def credit(self) -> Decimal | None:
+        """Returns the credit amount.
+
+        :return: The credit amount, or None if this is not a credit entry.
+        """
+        return None if self.is_debit else self.amount
+
+    @property
+    def net_balance(self) -> Decimal:
+        """Returns the net balance.
+
+        :return: The net balance.
+        """
+        if not hasattr(self, "__net_balance"):
+            setattr(self, "__net_balance", self.amount + sum(
+                [x.amount if x.is_debit == self.is_debit else -x.amount
+                 for x in self.offsets]))
+        return getattr(self, "__net_balance")
+
+    @net_balance.setter
+    def net_balance(self, net_balance: Decimal) -> None:
+        """Sets the net balance.
+
+        :param net_balance: The net balance.
+        :return: None.
+        """
+        setattr(self, "__net_balance", net_balance)
+
+    @property
+    def query_values(self) -> tuple[list[str], list[str]]:
+        """Returns the values to be queried.
+
+        :return: The values to be queried.
+        """
+        def format_amount(value: Decimal) -> str:
+            whole: int = int(value)
+            frac: Decimal = (value - whole).normalize()
+            return str(whole) + str(abs(frac))[1:]
+
+        txn_day: date = self.transaction.date
+        summary: str = "" if self.summary is None else self.summary
+        return ([summary],
+                [str(txn_day.year),
+                 "{}/{}".format(txn_day.year, txn_day.month),
+                 "{}/{}".format(txn_day.month, txn_day.day),
+                 "{}/{}/{}".format(txn_day.year, txn_day.month, txn_day.day),
+                 format_amount(self.amount),
+                 format_amount(self.net_balance)])

src/accounting/report/__init__.py

@@ -0,0 +1,35 @@
+# The Mia! Accounting Flask Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/3
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The report management.
+
+"""
+from flask import Flask, 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 PeriodConverter, IncomeExpensesAccountConverter
+    app.url_map.converters["period"] = PeriodConverter
+    app.url_map.converters["ieAccount"] = IncomeExpensesAccountConverter
+
+    from .views import bp as report_bp
+    bp.register_blueprint(report_bp, url_prefix="/reports")

src/accounting/report/converters.py

@@ -0,0 +1,79 @@
+# The Mia! Accounting Flask Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/3
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The path converters for the report management.
+
+"""
+import re
+
+from flask import abort
+from werkzeug.routing import BaseConverter
+
+from accounting.models import Account
+from .period import Period, get_period
+from .utils.ie_account import IncomeExpensesAccount
+
+
+class PeriodConverter(BaseConverter):
+    """The supplier converter to convert the period specification from and to
+    the corresponding period in the routes."""
+
+    def to_python(self, value: str) -> Period:
+        """Converts a period specification to a period.
+
+        :param value: The period specification.
+        :return: The corresponding period.
+        """
+        try:
+            return get_period(value)
+        except ValueError:
+            abort(404)
+
+    def to_url(self, value: Period) -> str:
+        """Converts a period to its specification.
+
+        :param value: The period.
+        :return: Its specification.
+        """
+        return value.spec
+
+
+class IncomeExpensesAccountConverter(BaseConverter):
+    """The supplier converter to convert the income and expenses log pseudo
+    account code from and to the corresponding pseudo account in the routes."""
+
+    def to_python(self, value: str) -> IncomeExpensesAccount:
+        """Converts an account code to an account.
+
+        :param value: The account code.
+        :return: The corresponding account.
+        """
+        if value == IncomeExpensesAccount.CURRENT_AL_CODE:
+            return IncomeExpensesAccount.current_assets_and_liabilities()
+        if not re.match("^[12][12]", value):
+            abort(404)
+        account: Account | None = Account.find_by_code(value)
+        if account is None:
+            abort(404)
+        return IncomeExpensesAccount(account)
+
+    def to_url(self, value: IncomeExpensesAccount) -> str:
+        """Converts an account to account code.
+
+        :param value: The account.
+        :return: Its code.
+        """
+        return value.code

src/accounting/report/period/__init__.py

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

src/accounting/report/period/chooser.py

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

src/accounting/report/period/description.py

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

src/accounting/report/period/month_end.py

@@ -1,5 +1,5 @@
 # The Mia! Accounting Flask Project.
-# Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/25
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/4
 
 #  Copyright (c) 2023 imacat.
 #
@@ -14,26 +14,18 @@
 #  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.
+"""The utility to return the end of a month.
 
 """
-
-from flask_sqlalchemy import SQLAlchemy
-
-db: SQLAlchemy = SQLAlchemy()
-"""The database instance."""
+import calendar
+from datetime import date
 
 
-def set_db(new_db: SQLAlchemy) -> None:
-    """Sets the database instance.
+def month_end(day: date) -> date:
+    """Returns the end day of month for a date.
 
-    :param new_db: The database instance.
-    :return: None.
+    :param day: The date.
+    :return: The end day of the month of that day.
     """
-    global db
-    db = new_db
+    last_day: int = calendar.monthrange(day.year, day.month)[1]
+    return date(day.year, day.month, last_day)

src/accounting/report/period/parser.py

@@ -0,0 +1,119 @@
+# The Mia! Accounting Flask Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/4
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The period specification parser.
+
+"""
+import calendar
+import re
+import typing as t
+from datetime import date
+
+from .period import Period
+from .shortcuts import ThisMonth, LastMonth, SinceLastMonth, ThisYear, \
+    LastYear, Today, Yesterday, AllTime
+
+DATE_SPEC_RE: str = r"(\d{4})(?:-(\d{2})(?:-(\d{2}))?)?"
+"""The regular expression of a date specification."""
+
+
+def get_period(spec: str | None = None) -> Period:
+    """Returns a period instance.
+
+    :param spec: The period specification, or omit for the default.
+    :return: The period instance.
+    :raise ValueError: When the period specification is invalid.
+    """
+    if spec is None:
+        return ThisMonth()
+    named_periods: dict[str, t.Type[t.Callable[[], Period]]] = {
+        "this-month": lambda: ThisMonth(),
+        "last-month": lambda: LastMonth(),
+        "since-last-month": lambda: SinceLastMonth(),
+        "this-year": lambda: ThisYear(),
+        "last-year": lambda: LastYear(),
+        "today": lambda: Today(),
+        "yesterday": lambda: Yesterday(),
+        "all-time": lambda: AllTime(),
+    }
+    if spec in named_periods:
+        return named_periods[spec]()
+    start, end = __parse_spec(spec)
+    if start is not None and end is not None and start > end:
+        raise ValueError
+    return Period(start, end)
+
+
+def __parse_spec(text: str) -> tuple[date | None, date | None]:
+    """Parses the period specification.
+
+    :param text: The period specification.
+    :return: The start and end day of the period.  The start and end day
+        may be None.
+    :raise ValueError: When the date is invalid.
+    """
+    if text == "-":
+        return None, None
+    m = re.match(f"^{DATE_SPEC_RE}$", text)
+    if m is not None:
+        return __get_start(m[1], m[2], m[3]), \
+               __get_end(m[1], m[2], m[3])
+    m = re.match(f"^{DATE_SPEC_RE}-$", text)
+    if m is not None:
+        return __get_start(m[1], m[2], m[3]), None
+    m = re.match(f"-{DATE_SPEC_RE}$", text)
+    if m is not None:
+        return None, __get_end(m[1], m[2], m[3])
+    m = re.match(f"^{DATE_SPEC_RE}-{DATE_SPEC_RE}$", text)
+    if m is not None:
+        return __get_start(m[1], m[2], m[3]), \
+               __get_end(m[4], m[5], m[6])
+    raise ValueError
+
+
+def __get_start(year: str, month: str | None, day: str | None) -> date:
+    """Returns the start of the period from the date representation.
+
+    :param year: The year.
+    :param month: The month, if any.
+    :param day: The day, if any.
+    :return: The start of the period.
+    :raise ValueError: When the date is invalid.
+    """
+    if day is not None:
+        return date(int(year), int(month), int(day))
+    if month is not None:
+        return date(int(year), int(month), 1)
+    return date(int(year), 1, 1)
+
+
+def __get_end(year: str, month: str | None, day: str | None) -> date:
+    """Returns the end of the period from the date representation.
+
+    :param year: The year.
+    :param month: The month, if any.
+    :param day: The day, if any.
+    :return: The end of the period.
+    :raise ValueError: When the date is invalid.
+    """
+    if day is not None:
+        return date(int(year), int(month), int(day))
+    if month is not None:
+        year_n: int = int(year)
+        month_n: int = int(month)
+        day_n: int = calendar.monthrange(year_n, month_n)[1]
+        return date(year_n, month_n, day_n)
+    return date(int(year), 12, 31)

src/accounting/report/period/period.py

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

src/accounting/report/period/shortcuts.py

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

src/accounting/report/period/specification.py

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

src/accounting/report/reports/__init__.py

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

src/accounting/report/reports/balance_sheet.py

@@ -0,0 +1,474 @@
+# The Mia! Accounting Flask Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/7
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The balance sheet.
+
+"""
+from decimal import Decimal
+
+import sqlalchemy as sa
+from flask import render_template, Response
+
+from accounting import db
+from accounting.locale import gettext
+from accounting.models import Currency, BaseAccount, Account, Transaction, \
+    JournalEntry
+from accounting.report.period import Period, PeriodChooser
+from accounting.report.utils.base_page_params import BasePageParams
+from accounting.report.utils.base_report import BaseReport
+from accounting.report.utils.csv_export import BaseCSVRow, csv_download, \
+    period_spec
+from accounting.report.utils.option_link import OptionLink
+from accounting.report.utils.report_chooser import ReportChooser
+from accounting.report.utils.report_type import ReportType
+from accounting.report.utils.urls import ledger_url, balance_sheet_url, \
+    income_statement_url
+
+
+class ReportAccount:
+    """An account in the report."""
+
+    def __init__(self, account: Account, amount: Decimal, url: str):
+        """Constructs an account in the report.
+
+        :param account: The account.
+        :param amount: The amount.
+        :param url: The URL to the ledger of the account.
+        """
+        self.account: Account = account
+        """The account."""
+        self.amount: Decimal = amount
+        """The amount of the account."""
+        self.url: str = url
+        """The URL to the ledger of the account."""
+
+
+class Subsection:
+    """A subsection."""
+
+    def __init__(self, title: BaseAccount):
+        """Constructs a subsection.
+
+        :param title: The title account.
+        """
+        self.title: BaseAccount = title
+        """The title account."""
+        self.accounts: list[ReportAccount] = []
+        """The accounts in the subsection."""
+
+    @property
+    def total(self) -> Decimal:
+        """Returns the total of the subsection.
+
+        :return: The total of the subsection.
+        """
+        return sum([x.amount for x in self.accounts])
+
+
+class Section:
+    """A section."""
+
+    def __init__(self, title: BaseAccount):
+        """Constructs a section.
+
+        :param title: The title account.
+        """
+        self.title: BaseAccount = title
+        """The title account."""
+        self.subsections: list[Subsection] = []
+        """The subsections in the section."""
+
+    @property
+    def total(self) -> Decimal:
+        """Returns the total of the section.
+
+        :return: The total of the section.
+        """
+        return sum([x.total for x in self.subsections])
+
+
+class AccountCollector:
+    """The balance sheet account collector."""
+
+    def __init__(self, currency: Currency, period: Period):
+        """Constructs the balance sheet account collector.
+
+        :param currency: The currency.
+        :param period: The period.
+        """
+        self.__currency: Currency = currency
+        """The currency."""
+        self.__period: Period = period
+        """The period."""
+        self.accounts: list[ReportAccount] = self.__query_balances()
+        """The balance sheet accounts."""
+
+    def __query_balances(self) -> list[ReportAccount]:
+        """Queries and returns the balances.
+
+        :return: The balances.
+        """
+        sub_conditions: list[sa.BinaryExpression] \
+            = [Account.base_code.startswith(x) for x in {"1", "2", "3"}]
+        conditions: list[sa.BinaryExpression] \
+            = [JournalEntry.currency_code == self.__currency.code,
+               sa.or_(*sub_conditions)]
+        if self.__period.end is not None:
+            conditions.append(Transaction.date <= self.__period.end)
+        balance_func: sa.Function = sa.func.sum(sa.case(
+            (JournalEntry.is_debit, JournalEntry.amount),
+            else_=-JournalEntry.amount)).label("balance")
+        select_balance: sa.Select \
+            = sa.select(Account.id, Account.base_code, Account.no,
+                        balance_func)\
+            .join(Transaction).join(Account)\
+            .filter(*conditions)\
+            .group_by(Account.id, Account.base_code, Account.no)\
+            .order_by(Account.base_code, Account.no)
+        account_balances: list[sa.Row] \
+            = db.session.execute(select_balance).all()
+        self.__all_accounts: list[Account] = Account.query\
+            .filter(sa.or_(Account.id.in_({x.id for x in account_balances}),
+                           Account.base_code == "3351",
+                           Account.base_code == "3353")).all()
+        account_by_id: dict[int, Account] \
+            = {x.id: x for x in self.__all_accounts}
+        self.accounts: list[ReportAccount] \
+            = [ReportAccount(account=account_by_id[x.id],
+                             amount=x.balance,
+                             url=ledger_url(self.__currency,
+                                            account_by_id[x.id],
+                                            self.__period))
+               for x in account_balances]
+        self.__add_accumulated()
+        self.__add_current_period()
+        self.accounts.sort(key=lambda x: (x.account.base_code, x.account.no))
+        for balance in self.accounts:
+            if not balance.account.base_code.startswith("1"):
+                balance.amount = -balance.amount
+        return self.accounts
+
+    def __add_accumulated(self) -> None:
+        """Adds the accumulated profit or loss to the balances.
+
+        :return: None.
+        """
+        self.__add_owner_s_equity(Account.ACCUMULATED_CHANGE_CODE,
+                                  self.__query_accumulated(),
+                                  self.__period)
+
+    def __query_accumulated(self) -> Decimal | None:
+        """Queries and returns the accumulated profit or loss.
+
+        :return: The accumulated profit or loss.
+        """
+        if self.__period.start is None:
+            return None
+        conditions: list[sa.BinaryExpression] \
+            = [JournalEntry.currency_code == self.__currency.code,
+               Transaction.date < self.__period.start]
+        return self.__query_balance(conditions)
+
+    def __add_current_period(self) -> None:
+        """Adds the accumulated profit or loss to the balances.
+
+        :return: None.
+        """
+        self.__add_owner_s_equity(Account.NET_CHANGE_CODE,
+                                  self.__query_current_period(),
+                                  self.__period)
+
+    def __query_current_period(self) -> Decimal | None:
+        """Queries and returns the net income or loss for current period.
+
+        :return: The net income or loss for current period.
+        """
+        conditions: list[sa.BinaryExpression] \
+            = [JournalEntry.currency_code == self.__currency.code]
+        if self.__period.start is not None:
+            conditions.append(Transaction.date >= self.__period.start)
+        if self.__period.end is not None:
+            conditions.append(Transaction.date <= self.__period.end)
+        return self.__query_balance(conditions)
+
+    @staticmethod
+    def __query_balance(conditions: list[sa.BinaryExpression])\
+            -> Decimal:
+        """Queries the balance.
+
+        :param conditions: The SQL conditions for the balance.
+        :return: The balance.
+        """
+        conditions.extend([sa.not_(Account.base_code.startswith(x))
+                           for x in {"1", "2", "3"}])
+        balance_func: sa.Function = sa.func.sum(sa.case(
+            (JournalEntry.is_debit, JournalEntry.amount),
+            else_=-JournalEntry.amount))
+        select_balance: sa.Select = sa.select(balance_func)\
+            .join(Transaction).join(Account).filter(*conditions)
+        return db.session.scalar(select_balance)
+
+    def __add_owner_s_equity(self, code: str, amount: Decimal | None,
+                             period: Period) -> None:
+        """Adds an owner's equity balance.
+
+        :param code: The code of the account to add.
+        :param amount: The amount.
+        :param period: The period.
+        :return: None.
+        """
+        if amount is None:
+            return
+        url: str = income_statement_url(self.__currency, period)
+        # There is an existing balance.
+        account_balance_by_code: dict[str, ReportAccount] \
+            = {x.account.code: x for x in self.accounts}
+        if code in account_balance_by_code:
+            balance: ReportAccount = account_balance_by_code[code]
+            balance.amount = balance.amount + amount
+            balance.url = url
+            return
+        # Add a new balance
+        account_by_code: dict[str, Account] \
+            = {x.code: x for x in self.__all_accounts}
+        self.accounts.append(ReportAccount(account=account_by_code[code],
+                                           amount=amount,
+                                           url=url))
+
+
+class CSVHalfRow:
+    """A half row in the CSV."""
+
+    def __init__(self, title: str | None, amount: Decimal | None):
+        """The constructs a half row in the CSV.
+
+        :param title: The title.
+        :param amount: The amount.
+        """
+        self.title: str | None = title
+        """The title."""
+        self.amount: Decimal | None = amount
+        """The amount."""
+
+
+class CSVRow(BaseCSVRow):
+    """A row in the CSV."""
+
+    def __init__(self):
+        """Constructs a row in the CSV."""
+        self.asset_title: str | None = None
+        """The title of the asset."""
+        self.asset_amount: Decimal | None = None
+        """The amount of the asset."""
+        self.liability_title: str | None = None
+        """The title of the liability."""
+        self.liability_amount: Decimal | None = None
+        """The amount of the liability."""
+
+    @property
+    def values(self) -> list[str | Decimal | None]:
+        """Returns the values of the row.
+
+        :return: The values of the row.
+        """
+        return [self.asset_title, self.asset_amount,
+                self.liability_title, self.liability_amount]
+
+
+class PageParams(BasePageParams):
+    """The HTML page parameters."""
+
+    def __init__(self, currency: Currency,
+                 period: Period,
+                 has_data: bool,
+                 assets: Section,
+                 liabilities: Section,
+                 owner_s_equity: Section):
+        """Constructs the HTML page parameters.
+
+        :param currency: The currency.
+        :param period: The period.
+        :param has_data: True if there is any data, or False otherwise.
+        :param assets: The assets.
+        :param liabilities: The liabilities.
+        :param owner_s_equity: The owner's equity.
+        """
+        self.currency: Currency = currency
+        """The currency."""
+        self.period: Period = period
+        """The period."""
+        self.__has_data: bool = has_data
+        """True if there is any data, or False otherwise."""
+        self.assets: Section = assets
+        """The assets."""
+        self.liabilities: Section = liabilities
+        """The liabilities."""
+        self.owner_s_equity: Section = owner_s_equity
+        """The owner's equity."""
+        self.period_chooser: PeriodChooser = PeriodChooser(
+            lambda x: balance_sheet_url(currency, x))
+        """The period chooser."""
+
+    @property
+    def has_data(self) -> bool:
+        """Returns whether there is any data on the page.
+
+        :return: True if there is any data, or False otherwise.
+        """
+        return self.__has_data
+
+    @property
+    def report_chooser(self) -> ReportChooser:
+        """Returns the report chooser.
+
+        :return: The report chooser.
+        """
+        return ReportChooser(ReportType.BALANCE_SHEET,
+                             currency=self.currency,
+                             period=self.period)
+
+    @property
+    def currency_options(self) -> list[OptionLink]:
+        """Returns the currency options.
+
+        :return: The currency options.
+        """
+        return self._get_currency_options(
+            lambda x: balance_sheet_url(x, self.period), self.currency)
+
+
+class BalanceSheet(BaseReport):
+    """The balance sheet."""
+
+    def __init__(self, currency: Currency, period: Period):
+        """Constructs a balance sheet.
+
+        :param currency: The currency.
+        :param period: The period.
+        """
+        self.__currency: Currency = currency
+        """The currency."""
+        self.__period: Period = period
+        """The period."""
+        self.__has_data: bool
+        """True if there is any data, or False otherwise."""
+        self.__assets: Section
+        """The assets."""
+        self.__liabilities: Section
+        """The liabilities."""
+        self.__owner_s_equity: Section
+        """The owner's equity."""
+        self.__set_data()
+
+    def __set_data(self) -> None:
+        """Queries and sets assets, the liabilities, and the owner's equity
+        sections in the balance sheet.
+
+        :return: None.
+        """
+        balances: list[ReportAccount] = AccountCollector(
+            self.__currency, self.__period).accounts
+
+        titles: list[BaseAccount] = BaseAccount.query\
+            .filter(BaseAccount.code.in_({"1", "2", "3"})).all()
+        subtitles: list[BaseAccount] = BaseAccount.query\
+            .filter(BaseAccount.code.in_({x.account.base_code[:2]
+                                          for x in balances})).all()
+
+        sections: dict[str, Section] = {x.code: Section(x) for x in titles}
+        subsections: dict[str, Subsection] = {x.code: Subsection(x)
+                                              for x in subtitles}
+        for subsection in subsections.values():
+            sections[subsection.title.code[0]].subsections.append(subsection)
+        for balance in balances:
+            subsections[balance.account.base_code[:2]].accounts.append(balance)
+
+        self.__has_data = len(balances) > 0
+        self.__assets = sections["1"]
+        self.__liabilities = sections["2"]
+        self.__owner_s_equity = sections["3"]
+
+    def csv(self) -> Response:
+        """Returns the report as CSV for download.
+
+        :return: The response of the report for download.
+        """
+        filename: str = "balance-sheet-{currency}-{period}.csv"\
+            .format(currency=self.__currency.code,
+                    period=period_spec(self.__period))
+        return csv_download(filename, self.__get_csv_rows())
+
+    def __get_csv_rows(self) -> list[CSVRow]:
+        """Composes and returns the CSV rows.
+
+        :return: The CSV rows.
+        """
+        asset_rows: list[CSVHalfRow] = self.__section_csv_rows(self.__assets)
+        liability_rows: list[CSVHalfRow] = []
+        liability_rows.extend(self.__section_csv_rows(self.__liabilities))
+        liability_rows.append(CSVHalfRow(gettext("Total"),
+                                         self.__liabilities.total))
+        liability_rows.append(CSVHalfRow(None, None))
+        liability_rows.extend(self.__section_csv_rows(self.__owner_s_equity))
+        liability_rows.append(CSVHalfRow(gettext("Total"),
+                                         self.__owner_s_equity.total))
+        rows: list[CSVRow] = [CSVRow() for _ in
+                              range(max(len(asset_rows), len(liability_rows)))]
+        for i in range(len(rows)):
+            if i < len(asset_rows):
+                rows[i].asset_title = asset_rows[i].title
+                rows[i].asset_amount = asset_rows[i].amount
+            if i < len(liability_rows) and liability_rows[i].title is not None:
+                rows[i].liability_title = liability_rows[i].title
+                rows[i].liability_amount = liability_rows[i].amount
+        total: CSVRow = CSVRow()
+        total.asset_title = gettext("Total")
+        total.asset_amount = self.__assets.total
+        total.liability_title = gettext("Total")
+        total.liability_amount \
+            = self.__liabilities.total + self.__owner_s_equity.total
+        rows.append(total)
+        return rows
+
+    @staticmethod
+    def __section_csv_rows(section: Section) -> list[CSVHalfRow]:
+        """Gathers the CSV rows for a section.
+
+        :param section: The section.
+        :return: The CSV rows for the section.
+        """
+        rows: list[CSVHalfRow] \
+            = [CSVHalfRow(section.title.title.title(), None)]
+        for subsection in section.subsections:
+            rows.append(CSVHalfRow(f" {subsection.title.title.title()}", None))
+            for account in subsection.accounts:
+                rows.append(CSVHalfRow(f"  {str(account.account).title()}",
+                                       account.amount))
+        return rows
+
+    def html(self) -> str:
+        """Composes and returns the report as HTML.
+
+        :return: The report as HTML.
+        """
+        params: PageParams = PageParams(currency=self.__currency,
+                                        period=self.__period,
+                                        has_data=self.__has_data,
+                                        assets=self.__assets,
+                                        liabilities=self.__liabilities,
+                                        owner_s_equity=self.__owner_s_equity)
+        return render_template("accounting/report/balance-sheet.html",
+                               report=params)

src/accounting/report/reports/income_expenses.py

@@ -0,0 +1,458 @@
+# The Mia! Accounting Flask Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/7
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The income and expenses log.
+
+"""
+from datetime import date
+from decimal import Decimal
+
+import sqlalchemy as sa
+from flask import url_for, render_template, Response
+from sqlalchemy.orm import selectinload
+
+from accounting import db
+from accounting.locale import gettext
+from accounting.models import Currency, Account, Transaction, JournalEntry
+from accounting.report.period import Period, PeriodChooser
+from accounting.report.utils.base_page_params import BasePageParams
+from accounting.report.utils.base_report import BaseReport
+from accounting.report.utils.csv_export import BaseCSVRow, csv_download, \
+    period_spec
+from accounting.report.utils.ie_account import IncomeExpensesAccount
+from accounting.report.utils.option_link import OptionLink
+from accounting.report.utils.report_chooser import ReportChooser
+from accounting.report.utils.report_type import ReportType
+from accounting.report.utils.urls import income_expenses_url
+from accounting.utils.cast import be
+from accounting.utils.pagination import Pagination
+
+
+class ReportEntry:
+    """An entry in the report."""
+
+    def __init__(self, entry: JournalEntry | None = None):
+        """Constructs the entry in the report.
+
+        :param entry: The journal entry.
+        """
+        self.is_brought_forward: bool = False
+        """Whether this is the brought-forward entry."""
+        self.is_total: bool = False
+        """Whether this is the total entry."""
+        self.date: date | None = None
+        """The date."""
+        self.account: Account | None = None
+        """The account."""
+        self.summary: str | None = None
+        """The summary."""
+        self.income: Decimal | None = None
+        """The income amount."""
+        self.expense: Decimal | None = None
+        """The expense amount."""
+        self.balance: Decimal | None = None
+        """The balance."""
+        self.note: str | None = None
+        """The note."""
+        self.url: str | None = None
+        """The URL to the journal entry."""
+        if entry is not None:
+            self.date = entry.transaction.date
+            self.account = entry.account
+            self.summary = entry.summary
+            self.income = None if entry.is_debit else entry.amount
+            self.expense = entry.amount if entry.is_debit else None
+            self.note = entry.transaction.note
+            self.url = url_for("accounting.transaction.detail",
+                               txn=entry.transaction)
+
+
+class EntryCollector:
+    """The report entry collector."""
+
+    def __init__(self, currency: Currency, account: IncomeExpensesAccount,
+                 period: Period):
+        """Constructs the report entry collector.
+
+        :param currency: The currency.
+        :param account: The account.
+        :param period: The period.
+        """
+        self.__currency: Currency = currency
+        """The currency."""
+        self.__account: IncomeExpensesAccount = account
+        """The account."""
+        self.__period: Period = period
+        """The period"""
+        self.brought_forward: ReportEntry | None
+        """The brought-forward entry."""
+        self.entries: list[ReportEntry]
+        """The log entries."""
+        self.total: ReportEntry | None
+        """The total entry."""
+        self.brought_forward = self.__get_brought_forward_entry()
+        self.entries = self.__query_entries()
+        self.total = self.__get_total_entry()
+        self.__populate_balance()
+
+    def __get_brought_forward_entry(self) -> ReportEntry | None:
+        """Queries, composes and returns the brought-forward entry.
+
+        :return: The brought-forward entry, or None if the period starts from
+            the beginning.
+        """
+        if self.__period.start is None:
+            return None
+        balance_func: sa.Function = sa.func.sum(sa.case(
+            (JournalEntry.is_debit, JournalEntry.amount),
+            else_=-JournalEntry.amount))
+        select: sa.Select = sa.Select(balance_func)\
+            .join(Transaction).join(Account)\
+            .filter(be(JournalEntry.currency_code == self.__currency.code),
+                    self.__account_condition,
+                    Transaction.date < self.__period.start)
+        balance: int | None = db.session.scalar(select)
+        if balance is None:
+            return None
+        entry: ReportEntry = ReportEntry()
+        entry.is_brought_forward = True
+        entry.date = self.__period.start
+        entry.account = Account.accumulated_change()
+        entry.summary = gettext("Brought forward")
+        if balance > 0:
+            entry.income = balance
+        elif balance < 0:
+            entry.expense = -balance
+        entry.balance = balance
+        return entry
+
+    def __query_entries(self) -> list[ReportEntry]:
+        """Queries and returns the log entries.
+
+        :return: The log entries.
+        """
+        conditions: list[sa.BinaryExpression] \
+            = [JournalEntry.currency_code == self.__currency.code,
+               self.__account_condition]
+        if self.__period.start is not None:
+            conditions.append(Transaction.date >= self.__period.start)
+        if self.__period.end is not None:
+            conditions.append(Transaction.date <= self.__period.end)
+        txn_with_account: sa.Select = sa.Select(Transaction.id).\
+            join(JournalEntry).join(Account).filter(*conditions)
+
+        return [ReportEntry(x)
+                for x in JournalEntry.query.join(Transaction).join(Account)
+                .filter(JournalEntry.transaction_id.in_(txn_with_account),
+                        JournalEntry.currency_code == self.__currency.code,
+                        sa.not_(self.__account_condition))
+                .order_by(Transaction.date,
+                          Transaction.no,
+                          JournalEntry.is_debit,
+                          JournalEntry.no)
+                .options(selectinload(JournalEntry.account),
+                         selectinload(JournalEntry.transaction))]
+
+    @property
+    def __account_condition(self) -> sa.BinaryExpression:
+        if self.__account.code == IncomeExpensesAccount.CURRENT_AL_CODE:
+            return sa.or_(Account.base_code.startswith("11"),
+                          Account.base_code.startswith("12"),
+                          Account.base_code.startswith("21"),
+                          Account.base_code.startswith("22"))
+        return Account.id == self.__account.id
+
+    def __get_total_entry(self) -> ReportEntry | None:
+        """Composes the total entry.
+
+        :return: The total entry, or None if there is no data.
+        """
+        if self.brought_forward is None and len(self.entries) == 0:
+            return None
+        entry: ReportEntry = ReportEntry()
+        entry.is_total = True
+        entry.summary = gettext("Total")
+        entry.income = sum([x.income for x in self.entries
+                            if x.income is not None])
+        entry.expense = sum([x.expense for x in self.entries
+                             if x.expense is not None])
+        entry.balance = entry.income - entry.expense
+        if self.brought_forward is not None:
+            entry.balance = self.brought_forward.balance + entry.balance
+        return entry
+
+    def __populate_balance(self) -> None:
+        """Populates the balance of the entries.
+
+        :return: None.
+        """
+        balance: Decimal = 0 if self.brought_forward is None \
+            else self.brought_forward.balance
+        for entry in self.entries:
+            if entry.income is not None:
+                balance = balance + entry.income
+            if entry.expense is not None:
+                balance = balance - entry.expense
+            entry.balance = balance
+
+
+class CSVRow(BaseCSVRow):
+    """A row in the CSV."""
+
+    def __init__(self, txn_date: date | str | None,
+                 account: str | None,
+                 summary: str | None,
+                 income: str | Decimal | None,
+                 expense: str | Decimal | None,
+                 balance: str | Decimal | None,
+                 note: str | None):
+        """Constructs a row in the CSV.
+
+        :param txn_date: The transaction date.
+        :param account: The account.
+        :param summary: The summary.
+        :param income: The income.
+        :param expense: The expense.
+        :param balance: The balance.
+        :param note: The note.
+        """
+        self.date: date | str | None = txn_date
+        """The date."""
+        self.account: str | None = account
+        """The account."""
+        self.summary: str | None = summary
+        """The summary."""
+        self.income: str | Decimal | None = income
+        """The income."""
+        self.expense: str | Decimal | None = expense
+        """The expense."""
+        self.balance: str | Decimal | None = balance
+        """The balance."""
+        self.note: str | None = note
+        """The note."""
+
+    @property
+    def values(self) -> list[str | Decimal | None]:
+        """Returns the values of the row.
+
+        :return: The values of the row.
+        """
+        return [self.date, self.account, self.summary,
+                self.income, self.expense, self.balance, self.note]
+
+
+class PageParams(BasePageParams):
+    """The HTML page parameters."""
+
+    def __init__(self, currency: Currency,
+                 account: IncomeExpensesAccount,
+                 period: Period,
+                 has_data: bool,
+                 pagination: Pagination[ReportEntry],
+                 brought_forward: ReportEntry | None,
+                 entries: list[ReportEntry],
+                 total: ReportEntry | None):
+        """Constructs the HTML page parameters.
+
+        :param currency: The currency.
+        :param account: The account.
+        :param period: The period.
+        :param has_data: True if there is any data, or False otherwise.
+        :param brought_forward: The brought-forward entry.
+        :param entries: The log entries.
+        :param total: The total entry.
+        """
+        self.currency: Currency = currency
+        """The currency."""
+        self.account: IncomeExpensesAccount = account
+        """The account."""
+        self.period: Period = period
+        """The period."""
+        self.__has_data: bool = has_data
+        """True if there is any data, or False otherwise."""
+        self.pagination: Pagination[ReportEntry] = pagination
+        """The pagination."""
+        self.brought_forward: ReportEntry | None = brought_forward
+        """The brought-forward entry."""
+        self.entries: list[ReportEntry] = entries
+        """The report entries."""
+        self.total: ReportEntry | None = total
+        """The total entry."""
+        self.period_chooser: PeriodChooser = PeriodChooser(
+            lambda x: income_expenses_url(currency, account, x))
+        """The period chooser."""
+
+    @property
+    def has_data(self) -> bool:
+        """Returns whether there is any data on the page.
+
+        :return: True if there is any data, or False otherwise.
+        """
+        return self.__has_data
+
+    @property
+    def report_chooser(self) -> ReportChooser:
+        """Returns the report chooser.
+
+        :return: The report chooser.
+        """
+        if self.account.account is None:
+            return ReportChooser(ReportType.INCOME_EXPENSES,
+                                 currency=self.currency,
+                                 account=Account.cash(),
+                                 period=self.period)
+        return ReportChooser(ReportType.INCOME_EXPENSES,
+                             currency=self.currency,
+                             account=self.account.account,
+                             period=self.period)
+
+    @property
+    def currency_options(self) -> list[OptionLink]:
+        """Returns the currency options.
+
+        :return: The currency options.
+        """
+        return self._get_currency_options(
+            lambda x: income_expenses_url(x, self.account, self.period),
+            self.currency)
+
+    @property
+    def account_options(self) -> list[OptionLink]:
+        """Returns the account options.
+
+        :return: The account options.
+        """
+        current_al: IncomeExpensesAccount \
+            = IncomeExpensesAccount.current_assets_and_liabilities()
+        options: list[OptionLink] \
+            = [OptionLink(str(current_al),
+                          income_expenses_url(self.currency, current_al,
+                                              self.period),
+                          self.account.id == 0)]
+        in_use: sa.Select = sa.Select(JournalEntry.account_id)\
+            .join(Account)\
+            .filter(be(JournalEntry.currency_code == self.currency.code),
+                    sa.or_(Account.base_code.startswith("11"),
+                           Account.base_code.startswith("12"),
+                           Account.base_code.startswith("21"),
+                           Account.base_code.startswith("22")))\
+            .group_by(JournalEntry.account_id)
+        options.extend([OptionLink(str(x),
+                                   income_expenses_url(
+                                       self.currency,
+                                       IncomeExpensesAccount(x),
+                                       self.period),
+                                   x.id == self.account.id)
+                        for x in Account.query.filter(Account.id.in_(in_use))
+                       .order_by(Account.base_code, Account.no).all()])
+        return options
+
+
+class IncomeExpenses(BaseReport):
+    """The income and expenses log."""
+
+    def __init__(self, currency: Currency, account: IncomeExpensesAccount,
+                 period: Period):
+        """Constructs an income and expenses log.
+
+        :param currency: The currency.
+        :param account: The account.
+        :param period: The period.
+        """
+        self.__currency: Currency = currency
+        """The currency."""
+        self.__account: IncomeExpensesAccount = account
+        """The account."""
+        self.__period: Period = period
+        """The period."""
+        collector: EntryCollector = EntryCollector(
+            self.__currency, self.__account, self.__period)
+        self.__brought_forward: ReportEntry | None = collector.brought_forward
+        """The brought-forward entry."""
+        self.__entries: list[ReportEntry] = collector.entries
+        """The report entries."""
+        self.__total: ReportEntry | None = collector.total
+        """The total entry."""
+
+    def csv(self) -> Response:
+        """Returns the report as CSV for download.
+
+        :return: The response of the report for download.
+        """
+        filename: str = "income-expenses-{currency}-{account}-{period}.csv"\
+            .format(currency=self.__currency.code, account=self.__account.code,
+                    period=period_spec(self.__period))
+        return csv_download(filename, self.__get_csv_rows())
+
+    def __get_csv_rows(self) -> list[CSVRow]:
+        """Composes and returns the CSV rows.
+
+        :return: The CSV rows.
+        """
+        rows: list[CSVRow] = [CSVRow(gettext("Date"), gettext("Account"),
+                                     gettext("Summary"), gettext("Income"),
+                                     gettext("Expense"), gettext("Balance"),
+                                     gettext("Note"))]
+        if self.__brought_forward is not None:
+            rows.append(CSVRow(self.__brought_forward.date,
+                               str(self.__brought_forward.account).title(),
+                               self.__brought_forward.summary,
+                               self.__brought_forward.income,
+                               self.__brought_forward.expense,
+                               self.__brought_forward.balance,
+                               None))
+        rows.extend([CSVRow(x.date, str(x.account).title(), x.summary,
+                            x.income, x.expense, x.balance, x.note)
+                     for x in self.__entries])
+        if self.__total is not None:
+            rows.append(CSVRow(gettext("Total"), None, None,
+                               self.__total.income, self.__total.expense,
+                               self.__total.balance, None))
+        return rows
+
+    def html(self) -> str:
+        """Composes and returns the report as HTML.
+
+        :return: The report as HTML.
+        """
+        all_entries: list[ReportEntry] = []
+        if self.__brought_forward is not None:
+            all_entries.append(self.__brought_forward)
+        all_entries.extend(self.__entries)
+        if self.__total is not None:
+            all_entries.append(self.__total)
+        pagination: Pagination[ReportEntry] \
+            = Pagination[ReportEntry](all_entries, is_reversed=True)
+        page_entries: list[ReportEntry] = pagination.list
+        has_data: bool = len(page_entries) > 0
+        brought_forward: ReportEntry | None = None
+        if len(page_entries) > 0 and page_entries[0].is_brought_forward:
+            brought_forward = page_entries[0]
+            page_entries = page_entries[1:]
+        total: ReportEntry | None = None
+        if len(page_entries) > 0 and page_entries[-1].is_total:
+            total = page_entries[-1]
+            page_entries = page_entries[:-1]
+        params: PageParams = PageParams(currency=self.__currency,
+                                        account=self.__account,
+                                        period=self.__period,
+                                        has_data=has_data,
+                                        pagination=pagination,
+                                        brought_forward=brought_forward,
+                                        entries=page_entries,
+                                        total=total)
+        return render_template("accounting/report/income-expenses.html",
+                               report=params)

src/accounting/report/reports/income_statement.py

@@ -0,0 +1,325 @@
+# The Mia! Accounting Flask Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/7
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The income statement.
+
+"""
+from decimal import Decimal
+
+import sqlalchemy as sa
+from flask import render_template, Response
+
+from accounting import db
+from accounting.locale import gettext
+from accounting.models import Currency, BaseAccount, Account, Transaction, \
+    JournalEntry
+from accounting.report.period import Period, PeriodChooser
+from accounting.report.utils.base_page_params import BasePageParams
+from accounting.report.utils.base_report import BaseReport
+from accounting.report.utils.csv_export import BaseCSVRow, csv_download, \
+    period_spec
+from accounting.report.utils.option_link import OptionLink
+from accounting.report.utils.report_chooser import ReportChooser
+from accounting.report.utils.report_type import ReportType
+from accounting.report.utils.urls import ledger_url, income_statement_url
+
+
+class ReportAccount:
+    """An account in the report."""
+
+    def __init__(self, account: Account, amount: Decimal, url: str):
+        """Constructs an account in the report.
+
+        :param account: The account.
+        :param amount: The amount.
+        :param url: The URL to the ledger of the account.
+        """
+        self.account: Account = account
+        """The account."""
+        self.amount: Decimal = amount
+        """The amount of the account."""
+        self.url: str = url
+        """The URL to the ledger of the account."""
+
+
+class AccumulatedTotal:
+    """An accumulated total."""
+
+    def __init__(self, title: str):
+        """Constructs an accumulated total.
+
+        :param title: The title.
+        """
+        self.title: str = title
+        """The account."""
+        self.amount: Decimal = Decimal("0")
+        """The amount of the account."""
+
+
+class Subsection:
+    """A subsection."""
+
+    def __init__(self, title: BaseAccount):
+        """Constructs a subsection.
+
+        :param title: The title account.
+        """
+        self.title: BaseAccount = title
+        """The title account."""
+        self.accounts: list[ReportAccount] = []
+        """The accounts in the subsection."""
+
+    @property
+    def total(self) -> Decimal:
+        """Returns the total of the subsection.
+
+        :return: The total of the subsection.
+        """
+        return sum([x.amount for x in self.accounts])
+
+
+class Section:
+    """A section."""
+
+    def __init__(self, title: BaseAccount, accumulated_title: str):
+        """Constructs a section.
+
+        :param title: The title account.
+        :param accumulated_title: The title for the accumulated total.
+        """
+        self.title: BaseAccount = title
+        """The title account."""
+        self.subsections: list[Subsection] = []
+        """The subsections in the section."""
+        self.accumulated: AccumulatedTotal \
+            = AccumulatedTotal(accumulated_title)
+
+    @property
+    def total(self) -> Decimal:
+        """Returns the total of the section.
+
+        :return: The total of the section.
+        """
+        return sum([x.total for x in self.subsections])
+
+
+class CSVRow(BaseCSVRow):
+    """A row in the CSV."""
+
+    def __init__(self, text: str | None, amount: str | Decimal | None):
+        """Constructs a row in the CSV.
+
+        :param text: The text.
+        :param amount: The amount.
+        """
+        self.text: str | None = text
+        """The text."""
+        self.amount: str | Decimal | None = amount
+        """The amount."""
+
+    @property
+    def values(self) -> list[str | Decimal | None]:
+        """Returns the values of the row.
+
+        :return: The values of the row.
+        """
+        return [self.text, self.amount]
+
+
+class PageParams(BasePageParams):
+    """The HTML page parameters."""
+
+    def __init__(self, currency: Currency,
+                 period: Period,
+                 has_data: bool,
+                 sections: list[Section], ):
+        """Constructs the HTML page parameters.
+
+        :param currency: The currency.
+        :param period: The period.
+        :param has_data: True if there is any data, or False otherwise.
+        """
+        self.currency: Currency = currency
+        """The currency."""
+        self.period: Period = period
+        """The period."""
+        self.__has_data: bool = has_data
+        """True if there is any data, or False otherwise."""
+        self.sections: list[Section] = sections
+        """The sections in the income statement."""
+        self.period_chooser: PeriodChooser = PeriodChooser(
+            lambda x: income_statement_url(currency, x))
+        """The period chooser."""
+
+    @property
+    def has_data(self) -> bool:
+        """Returns whether there is any data on the page.
+
+        :return: True if there is any data, or False otherwise.
+        """
+        return self.__has_data
+
+    @property
+    def report_chooser(self) -> ReportChooser:
+        """Returns the report chooser.
+
+        :return: The report chooser.
+        """
+        return ReportChooser(ReportType.INCOME_STATEMENT,
+                             currency=self.currency,
+                             period=self.period)
+
+    @property
+    def currency_options(self) -> list[OptionLink]:
+        """Returns the currency options.
+
+        :return: The currency options.
+        """
+        return self._get_currency_options(
+            lambda x: income_statement_url(x, self.period), self.currency)
+
+
+class IncomeStatement(BaseReport):
+    """The income statement."""
+
+    def __init__(self, currency: Currency, period: Period):
+        """Constructs an income statement.
+
+        :param currency: The currency.
+        :param period: The period.
+        """
+        self.__currency: Currency = currency
+        """The currency."""
+        self.__period: Period = period
+        """The period."""
+        self.__has_data: bool
+        """True if there is any data, or False otherwise."""
+        self.__sections: list[Section]
+        """The sections."""
+        self.__set_data()
+
+    def __set_data(self) -> None:
+        """Queries and sets data sections in the income statement.
+
+        :return: None.
+        """
+        balances: list[ReportAccount] = self.__query_balances()
+
+        titles: list[BaseAccount] = BaseAccount.query\
+            .filter(BaseAccount.code.in_({"4", "5", "6", "7", "8", "9"})).all()
+        subtitles: list[BaseAccount] = BaseAccount.query\
+            .filter(BaseAccount.code.in_({x.account.base_code[:2]
+                                          for x in balances})).all()
+
+        total_titles: dict[str, str] \
+            = {"4": gettext("total operating revenue"),
+               "5": gettext("gross income"),
+               "6": gettext("operating income"),
+               "7": gettext("before tax income"),
+               "8": gettext("after tax income"),
+               "9": gettext("net income or loss for current period")}
+
+        sections: dict[str, Section] \
+            = {x.code: Section(x, total_titles[x.code]) for x in titles}
+        subsections: dict[str, Subsection] \
+            = {x.code: Subsection(x) for x in subtitles}
+        for subsection in subsections.values():
+            sections[subsection.title.code[0]].subsections.append(subsection)
+        for balance in balances:
+            subsections[balance.account.base_code[:2]].accounts.append(balance)
+
+        self.__has_data = len(balances) > 0
+        self.__sections = sorted(sections.values(), key=lambda x: x.title.code)
+        total: Decimal = Decimal("0")
+        for section in self.__sections:
+            total = total + section.total
+            section.accumulated.amount = total
+
+    def __query_balances(self) -> list[ReportAccount]:
+        """Queries and returns the balances.
+
+        :return: The balances.
+        """
+        sub_conditions: list[sa.BinaryExpression] \
+            = [Account.base_code.startswith(str(x)) for x in range(4, 10)]
+        conditions: list[sa.BinaryExpression] \
+            = [JournalEntry.currency_code == self.__currency.code,
+               sa.or_(*sub_conditions)]
+        if self.__period.start is not None:
+            conditions.append(Transaction.date >= self.__period.start)
+        if self.__period.end is not None:
+            conditions.append(Transaction.date <= self.__period.end)
+        balance_func: sa.Function = sa.func.sum(sa.case(
+            (JournalEntry.is_debit, -JournalEntry.amount),
+            else_=JournalEntry.amount)).label("balance")
+        select_balances: sa.Select = sa.select(Account.id, balance_func)\
+            .join(Transaction).join(Account)\
+            .filter(*conditions)\
+            .group_by(Account.id)\
+            .order_by(Account.base_code, Account.no)
+        balances: list[sa.Row] = db.session.execute(select_balances).all()
+        accounts: dict[int, Account] \
+            = {x.id: x for x in Account.query
+               .filter(Account.id.in_([x.id for x in balances])).all()}
+        return [ReportAccount(account=accounts[x.id],
+                              amount=x.balance,
+                              url=ledger_url(self.__currency,
+                                             accounts[x.id],
+                                             self.__period))
+                for x in balances]
+
+    def csv(self) -> Response:
+        """Returns the report as CSV for download.
+
+        :return: The response of the report for download.
+        """
+        filename: str = "income-statement-{currency}-{period}.csv"\
+            .format(currency=self.__currency.code,
+                    period=period_spec(self.__period))
+        return csv_download(filename, self.__get_csv_rows())
+
+    def __get_csv_rows(self) -> list[CSVRow]:
+        """Composes and returns the CSV rows.
+
+        :return: The CSV rows.
+        """
+        total_str: str = gettext("Total")
+        rows: list[CSVRow] = [CSVRow(None, gettext("Amount"))]
+        for section in self.__sections:
+            rows.append(CSVRow(str(section.title).title(), None))
+            for subsection in section.subsections:
+                rows.append(CSVRow(f" {str(subsection.title).title()}", None))
+                for account in subsection.accounts:
+                    rows.append(CSVRow(f"  {str(account.account).title()}",
+                                       account.amount))
+                rows.append(CSVRow(f" {total_str}", subsection.total))
+            rows.append(CSVRow(section.accumulated.title.title(),
+                               section.accumulated.amount))
+            rows.append(CSVRow(None, None))
+        rows = rows[:-1]
+        return rows
+
+    def html(self) -> str:
+        """Composes and returns the report as HTML.
+
+        :return: The report as HTML.
+        """
+        params: PageParams = PageParams(currency=self.__currency,
+                                        period=self.__period,
+                                        has_data=self.__has_data,
+                                        sections=self.__sections)
+        return render_template("accounting/report/income-statement.html",
+                               report=params)

src/accounting/report/reports/journal.py

@@ -0,0 +1,217 @@
+# The Mia! Accounting Flask Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/7
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The journal.
+
+"""
+from datetime import date
+from decimal import Decimal
+
+import sqlalchemy as sa
+from flask import render_template, Response
+from sqlalchemy.orm import selectinload
+
+from accounting.locale import gettext
+from accounting.models import Currency, Account, Transaction, JournalEntry
+from accounting.report.period import Period, PeriodChooser
+from accounting.report.utils.base_page_params import BasePageParams
+from accounting.report.utils.base_report import BaseReport
+from accounting.report.utils.csv_export import BaseCSVRow, csv_download, \
+    period_spec
+from accounting.report.utils.report_chooser import ReportChooser
+from accounting.report.utils.report_type import ReportType
+from accounting.report.utils.urls import journal_url
+from accounting.utils.pagination import Pagination
+
+
+class ReportEntry:
+    """An entry in the report."""
+
+    def __init__(self, entry: JournalEntry):
+        """Constructs the entry in the report.
+
+        :param entry: The journal entry.
+        """
+        self.entry: JournalEntry = entry
+        """The journal entry."""
+        self.transaction: Transaction = entry.transaction
+        """The transaction."""
+        self.currency: Currency = entry.currency
+        """The account."""
+        self.account: Account = entry.account
+        """The account."""
+        self.summary: str | None = entry.summary
+        """The summary."""
+        self.debit: Decimal | None = entry.debit
+        """The debit amount."""
+        self.credit: Decimal | None = entry.credit
+        """The credit amount."""
+        self.amount: Decimal = entry.amount
+        """The amount."""
+
+
+class CSVRow(BaseCSVRow):
+    """A row in the CSV."""
+
+    def __init__(self, txn_date: str | date,
+                 currency: str,
+                 account: str,
+                 summary: str | None,
+                 debit: str | Decimal | None,
+                 credit: str | Decimal | None,
+                 note: str | None):
+        """Constructs a row in the CSV.
+
+        :param txn_date: The transaction date.
+        :param summary: The summary.
+        :param debit: The debit amount.
+        :param credit: The credit amount.
+        :param note: The note.
+        """
+        self.date: str | date = txn_date
+        """The date."""
+        self.currency: str = currency
+        """The currency."""
+        self.account: str = account
+        """The account."""
+        self.summary: str | None = summary
+        """The summary."""
+        self.debit: str | Decimal | None = debit
+        """The debit amount."""
+        self.credit: str | Decimal | None = credit
+        """The credit amount."""
+        self.note: str | None = note
+        """The note."""
+
+    @property
+    def values(self) -> list[str | Decimal | None]:
+        """Returns the values of the row.
+
+        :return: The values of the row.
+        """
+        return [self.date, self.currency, self.account, self.summary,
+                self.debit, self.credit, self.note]
+
+
+class PageParams(BasePageParams):
+    """The HTML page parameters."""
+
+    def __init__(self, period: Period,
+                 pagination: Pagination[JournalEntry],
+                 entries: list[JournalEntry]):
+        """Constructs the HTML page parameters.
+
+        :param period: The period.
+        :param entries: The journal entries.
+        """
+        self.period: Period = period
+        """The period."""
+        self.pagination: Pagination[JournalEntry] = pagination
+        """The pagination."""
+        self.entries: list[JournalEntry] = entries
+        """The entries."""
+        self.period_chooser: PeriodChooser = PeriodChooser(
+            lambda x: journal_url(x))
+        """The period chooser."""
+
+    @property
+    def has_data(self) -> bool:
+        """Returns whether there is any data on the page.
+
+        :return: True if there is any data, or False otherwise.
+        """
+        return len(self.entries) > 0
+
+    @property
+    def report_chooser(self) -> ReportChooser:
+        """Returns the report chooser.
+
+        :return: The report chooser.
+        """
+        return ReportChooser(ReportType.JOURNAL,
+                             period=self.period)
+
+
+def get_csv_rows(entries: list[JournalEntry]) -> list[CSVRow]:
+    """Composes and returns the CSV rows from the report entries.
+
+    :param entries: The report entries.
+    :return: The CSV rows.
+    """
+    rows: list[CSVRow] = [CSVRow(gettext("Date"), gettext("Currency"),
+                                 gettext("Account"), gettext("Summary"),
+                                 gettext("Debit"), gettext("Credit"),
+                                 gettext("Note"))]
+    rows.extend([CSVRow(x.transaction.date, x.currency.code,
+                        str(x.account).title(), x.summary,
+                        x.debit, x.credit, x.transaction.note)
+                 for x in entries])
+    return rows
+
+
+class Journal(BaseReport):
+    """The journal."""
+
+    def __init__(self, period: Period):
+        """Constructs a journal.
+
+        :param period: The period.
+        """
+        self.__period: Period = period
+        """The period."""
+        self.__entries: list[JournalEntry] = self.__query_entries()
+        """The journal entries."""
+
+    def __query_entries(self) -> list[JournalEntry]:
+        """Queries and returns the journal entries.
+
+        :return: The journal entries.
+        """
+        conditions: list[sa.BinaryExpression] = []
+        if self.__period.start is not None:
+            conditions.append(Transaction.date >= self.__period.start)
+        if self.__period.end is not None:
+            conditions.append(Transaction.date <= self.__period.end)
+        return JournalEntry.query.join(Transaction)\
+            .filter(*conditions)\
+            .order_by(Transaction.date,
+                      Transaction.no,
+                      JournalEntry.is_debit.desc(),
+                      JournalEntry.no)\
+            .options(selectinload(JournalEntry.account),
+                     selectinload(JournalEntry.currency),
+                     selectinload(JournalEntry.transaction)).all()
+
+    def csv(self) -> Response:
+        """Returns the report as CSV for download.
+
+        :return: The response of the report for download.
+        """
+        filename: str = f"journal-{period_spec(self.__period)}.csv"
+        return csv_download(filename, get_csv_rows(self.__entries))
+
+    def html(self) -> str:
+        """Composes and returns the report as HTML.
+
+        :return: The report as HTML.
+        """
+        pagination: Pagination[JournalEntry] \
+            = Pagination[JournalEntry](self.__entries, is_reversed=True)
+        params: PageParams = PageParams(period=self.__period,
+                                        pagination=pagination,
+                                        entries=pagination.list)
+        return render_template("accounting/report/journal.html",
+                               report=params)

src/accounting/report/reports/ledger.py

@@ -0,0 +1,409 @@
+# The Mia! Accounting Flask Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/7
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The ledger.
+
+"""
+from datetime import date
+from decimal import Decimal
+
+import sqlalchemy as sa
+from flask import url_for, render_template, Response
+from sqlalchemy.orm import selectinload
+
+from accounting import db
+from accounting.locale import gettext
+from accounting.models import Currency, Account, Transaction, JournalEntry
+from accounting.report.period import Period, PeriodChooser
+from accounting.report.utils.base_page_params import BasePageParams
+from accounting.report.utils.base_report import BaseReport
+from accounting.report.utils.csv_export import BaseCSVRow, csv_download, \
+    period_spec
+from accounting.report.utils.option_link import OptionLink
+from accounting.report.utils.report_chooser import ReportChooser
+from accounting.report.utils.report_type import ReportType
+from accounting.report.utils.urls import ledger_url
+from accounting.utils.cast import be
+from accounting.utils.pagination import Pagination
+
+
+class ReportEntry:
+    """An entry in the report."""
+
+    def __init__(self, entry: JournalEntry | None = None):
+        """Constructs the entry in the report.
+
+        :param entry: The journal entry.
+        """
+        self.is_brought_forward: bool = False
+        """Whether this is the brought-forward entry."""
+        self.is_total: bool = False
+        """Whether this is the total entry."""
+        self.date: date | None = None
+        """The date."""
+        self.summary: str | None = None
+        """The summary."""
+        self.debit: Decimal | None = None
+        """The debit amount."""
+        self.credit: Decimal | None = None
+        """The credit amount."""
+        self.balance: Decimal | None = None
+        """The balance."""
+        self.note: str | None = None
+        """The note."""
+        self.url: str | None = None
+        """The URL to the journal entry."""
+        if entry is not None:
+            self.date = entry.transaction.date
+            self.summary = entry.summary
+            self.debit = entry.amount if entry.is_debit else None
+            self.credit = None if entry.is_debit else entry.amount
+            self.note = entry.transaction.note
+            self.url = url_for("accounting.transaction.detail",
+                               txn=entry.transaction)
+
+
+class EntryCollector:
+    """The report entry collector."""
+
+    def __init__(self, currency: Currency, account: Account, period: Period):
+        """Constructs the report entry collector.
+
+        :param currency: The currency.
+        :param account: The account.
+        :param period: The period.
+        """
+        self.__currency: Currency = currency
+        """The currency."""
+        self.__account: Account = account
+        """The account."""
+        self.__period: Period = period
+        """The period"""
+        self.brought_forward: ReportEntry | None
+        """The brought-forward entry."""
+        self.entries: list[ReportEntry]
+        """The report entries."""
+        self.total: ReportEntry | None
+        """The total entry."""
+        self.brought_forward = self.__get_brought_forward_entry()
+        self.entries = self.__query_entries()
+        self.total = self.__get_total_entry()
+        self.__populate_balance()
+
+    def __get_brought_forward_entry(self) -> ReportEntry | None:
+        """Queries, composes and returns the brought-forward entry.
+
+        :return: The brought-forward entry, or None if the report starts from
+            the beginning.
+        """
+        if self.__period.start is None:
+            return None
+        if self.__account.is_nominal:
+            return None
+        balance_func: sa.Function = sa.func.sum(sa.case(
+            (JournalEntry.is_debit, JournalEntry.amount),
+            else_=-JournalEntry.amount))
+        select: sa.Select = sa.Select(balance_func).join(Transaction)\
+            .filter(be(JournalEntry.currency_code == self.__currency.code),
+                    be(JournalEntry.account_id == self.__account.id),
+                    Transaction.date < self.__period.start)
+        balance: int | None = db.session.scalar(select)
+        if balance is None:
+            return None
+        entry: ReportEntry = ReportEntry()
+        entry.is_brought_forward = True
+        entry.date = self.__period.start
+        entry.summary = gettext("Brought forward")
+        if balance > 0:
+            entry.debit = balance
+        elif balance < 0:
+            entry.credit = -balance
+        entry.balance = balance
+        return entry
+
+    def __query_entries(self) -> list[ReportEntry]:
+        """Queries and returns the report entries.
+
+        :return: The report entries.
+        """
+        conditions: list[sa.BinaryExpression] \
+            = [JournalEntry.currency_code == self.__currency.code,
+               JournalEntry.account_id == self.__account.id]
+        if self.__period.start is not None:
+            conditions.append(Transaction.date >= self.__period.start)
+        if self.__period.end is not None:
+            conditions.append(Transaction.date <= self.__period.end)
+        return [ReportEntry(x) for x in JournalEntry.query.join(Transaction)
+                .filter(*conditions)
+                .order_by(Transaction.date,
+                          Transaction.no,
+                          JournalEntry.is_debit.desc(),
+                          JournalEntry.no)
+                .options(selectinload(JournalEntry.transaction)).all()]
+
+    def __get_total_entry(self) -> ReportEntry | None:
+        """Composes the total entry.
+
+        :return: The total entry, or None if there is no data.
+        """
+        if self.brought_forward is None and len(self.entries) == 0:
+            return None
+        entry: ReportEntry = ReportEntry()
+        entry.is_total = True
+        entry.summary = gettext("Total")
+        entry.debit = sum([x.debit for x in self.entries
+                           if x.debit is not None])
+        entry.credit = sum([x.credit for x in self.entries
+                            if x.credit is not None])
+        entry.balance = entry.debit - entry.credit
+        if self.brought_forward is not None:
+            entry.balance = self.brought_forward.balance + entry.balance
+        return entry
+
+    def __populate_balance(self) -> None:
+        """Populates the balance of the entries.
+
+        :return: None.
+        """
+        if self.__account.is_nominal:
+            return None
+        balance: Decimal = 0 if self.brought_forward is None \
+            else self.brought_forward.balance
+        for entry in self.entries:
+            if entry.debit is not None:
+                balance = balance + entry.debit
+            if entry.credit is not None:
+                balance = balance - entry.credit
+            entry.balance = balance
+
+
+class CSVRow(BaseCSVRow):
+    """A row in the CSV."""
+
+    def __init__(self, txn_date: date | str | None,
+                 summary: str | None,
+                 debit: str | Decimal | None,
+                 credit: str | Decimal | None,
+                 balance: str | Decimal | None,
+                 note: str | None):
+        """Constructs a row in the CSV.
+
+        :param txn_date: The transaction date.
+        :param summary: The summary.
+        :param debit: The debit amount.
+        :param credit: The credit amount.
+        :param balance: The balance.
+        :param note: The note.
+        """
+        self.date: date | str | None = txn_date
+        """The date."""
+        self.summary: str | None = summary
+        """The summary."""
+        self.debit: str | Decimal | None = debit
+        """The debit amount."""
+        self.credit: str | Decimal | None = credit
+        """The credit amount."""
+        self.balance: str | Decimal | None = balance
+        """The balance."""
+        self.note: str | None = note
+        """The note."""
+
+    @property
+    def values(self) -> list[str | Decimal | None]:
+        """Returns the values of the row.
+
+        :return: The values of the row.
+        """
+        return [self.date, self.summary,
+                self.debit, self.credit, self.balance, self.note]
+
+
+class PageParams(BasePageParams):
+    """The HTML page parameters."""
+
+    def __init__(self, currency: Currency,
+                 account: Account,
+                 period: Period,
+                 has_data: bool,
+                 pagination: Pagination[ReportEntry],
+                 brought_forward: ReportEntry | None,
+                 entries: list[ReportEntry],
+                 total: ReportEntry | None):
+        """Constructs the HTML page parameters.
+
+        :param currency: The currency.
+        :param account: The account.
+        :param period: The period.
+        :param has_data: True if there is any data, or False otherwise.
+        :param brought_forward: The brought-forward entry.
+        :param entries: The report entries.
+        :param total: The total entry.
+        """
+        self.currency: Currency = currency
+        """The currency."""
+        self.account: Account = account
+        """The account."""
+        self.period: Period = period
+        """The period."""
+        self.__has_data: bool = has_data
+        """True if there is any data, or False otherwise."""
+        self.pagination: Pagination[ReportEntry] = pagination
+        """The pagination."""
+        self.brought_forward: ReportEntry | None = brought_forward
+        """The brought-forward entry."""
+        self.entries: list[ReportEntry] = entries
+        """The entries."""
+        self.total: ReportEntry | None = total
+        """The total entry."""
+        self.period_chooser: PeriodChooser = PeriodChooser(
+            lambda x: ledger_url(currency, account, x))
+        """The period chooser."""
+
+    @property
+    def has_data(self) -> bool:
+        """Returns whether there is any data on the page.
+
+        :return: True if there is any data, or False otherwise.
+        """
+        return self.__has_data
+
+    @property
+    def report_chooser(self) -> ReportChooser:
+        """Returns the report chooser.
+
+        :return: The report chooser.
+        """
+        return ReportChooser(ReportType.LEDGER,
+                             currency=self.currency,
+                             account=self.account,
+                             period=self.period)
+
+    @property
+    def currency_options(self) -> list[OptionLink]:
+        """Returns the currency options.
+
+        :return: The currency options.
+        """
+        return self._get_currency_options(
+            lambda x: ledger_url(x, self.account, self.period), self.currency)
+
+    @property
+    def account_options(self) -> list[OptionLink]:
+        """Returns the account options.
+
+        :return: The account options.
+        """
+        in_use: sa.Select = sa.Select(JournalEntry.account_id)\
+            .filter(be(JournalEntry.currency_code == self.currency.code))\
+            .group_by(JournalEntry.account_id)
+        return [OptionLink(str(x), ledger_url(self.currency, x, self.period),
+                           x.id == self.account.id)
+                for x in Account.query.filter(Account.id.in_(in_use))
+                .order_by(Account.base_code, Account.no).all()]
+
+
+class Ledger(BaseReport):
+    """The ledger."""
+
+    def __init__(self, currency: Currency, account: Account, period: Period):
+        """Constructs a ledger.
+
+        :param currency: The currency.
+        :param account: The account.
+        :param period: The period.
+        """
+        self.__currency: Currency = currency
+        """The currency."""
+        self.__account: Account = account
+        """The account."""
+        self.__period: Period = period
+        """The period."""
+        collector: EntryCollector = EntryCollector(
+            self.__currency, self.__account, self.__period)
+        self.__brought_forward: ReportEntry | None = collector.brought_forward
+        """The brought-forward entry."""
+        self.__entries: list[ReportEntry] = collector.entries
+        """The report entries."""
+        self.__total: ReportEntry | None = collector.total
+        """The total entry."""
+
+    def csv(self) -> Response:
+        """Returns the report as CSV for download.
+
+        :return: The response of the report for download.
+        """
+        filename: str = "ledger-{currency}-{account}-{period}.csv"\
+            .format(currency=self.__currency.code, account=self.__account.code,
+                    period=period_spec(self.__period))
+        return csv_download(filename, self.__get_csv_rows())
+
+    def __get_csv_rows(self) -> list[CSVRow]:
+        """Composes and returns the CSV rows.
+
+        :return: The CSV rows.
+        """
+        rows: list[CSVRow] = [CSVRow(gettext("Date"), gettext("Summary"),
+                                     gettext("Debit"), gettext("Credit"),
+                                     gettext("Balance"), gettext("Note"))]
+        if self.__brought_forward is not None:
+            rows.append(CSVRow(self.__brought_forward.date,
+                               self.__brought_forward.summary,
+                               self.__brought_forward.debit,
+                               self.__brought_forward.credit,
+                               self.__brought_forward.balance,
+                               None))
+        rows.extend([CSVRow(x.date, x.summary,
+                            x.debit, x.credit, x.balance, x.note)
+                     for x in self.__entries])
+        if self.__total is not None:
+            rows.append(CSVRow(gettext("Total"), None,
+                               self.__total.debit, self.__total.credit,
+                               self.__total.balance, None))
+        return rows
+
+    def html(self) -> str:
+        """Composes and returns the report as HTML.
+
+        :return: The report as HTML.
+        """
+        all_entries: list[ReportEntry] = []
+        if self.__brought_forward is not None:
+            all_entries.append(self.__brought_forward)
+        all_entries.extend(self.__entries)
+        if self.__total is not None:
+            all_entries.append(self.__total)
+        pagination: Pagination[ReportEntry] \
+            = Pagination[ReportEntry](all_entries, is_reversed=True)
+        page_entries: list[ReportEntry] = pagination.list
+        has_data: bool = len(page_entries) > 0
+        brought_forward: ReportEntry | None = None
+        if len(page_entries) > 0 and page_entries[0].is_brought_forward:
+            brought_forward = page_entries[0]
+            page_entries = page_entries[1:]
+        total: ReportEntry | None = None
+        if len(page_entries) > 0 and page_entries[-1].is_total:
+            total = page_entries[-1]
+            page_entries = page_entries[:-1]
+        params: PageParams = PageParams(currency=self.__currency,
+                                        account=self.__account,
+                                        period=self.__period,
+                                        has_data=has_data,
+                                        pagination=pagination,
+                                        brought_forward=brought_forward,
+                                        entries=page_entries,
+                                        total=total)
+        return render_template("accounting/report/ledger.html",
+                               report=params)

src/accounting/report/reports/search.py

@@ -0,0 +1,206 @@
+# The Mia! Accounting Flask Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/8
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The search.
+
+"""
+from datetime import datetime
+from decimal import Decimal
+
+import sqlalchemy as sa
+from flask import Response, render_template, request
+from sqlalchemy.orm import selectinload
+
+from accounting.locale import gettext
+from accounting.models import Currency, CurrencyL10n, Account, AccountL10n, \
+    Transaction, JournalEntry
+from accounting.report.utils.base_page_params import BasePageParams
+from accounting.report.utils.base_report import BaseReport
+from accounting.report.utils.csv_export import csv_download
+from accounting.report.utils.report_chooser import ReportChooser
+from accounting.report.utils.report_type import ReportType
+from accounting.utils.cast import be
+from accounting.utils.pagination import Pagination
+from accounting.utils.query import parse_query_keywords
+from .journal import get_csv_rows
+
+
+class EntryCollector:
+    """The report entry collector."""
+
+    def __init__(self):
+        """Constructs the report entry collector."""
+        self.entries: list[JournalEntry] = self.__query_entries()
+        """The report entries."""
+
+    def __query_entries(self) -> list[JournalEntry]:
+        """Queries and returns the journal entries.
+
+        :return: The journal entries.
+        """
+        keywords: list[str] = parse_query_keywords(request.args.get("q"))
+        if len(keywords) == 0:
+            return []
+        conditions: list[sa.BinaryExpression] = []
+        for k in keywords:
+            sub_conditions: list[sa.BinaryExpression] \
+                = [JournalEntry.summary.contains(k),
+                   JournalEntry.account_id.in_(
+                       self.__get_account_condition(k)),
+                   JournalEntry.currency_code.in_(
+                       self.__get_currency_condition(k)),
+                   JournalEntry.transaction_id.in_(
+                       self.__get_transaction_condition(k))]
+            try:
+                sub_conditions.append(JournalEntry.amount == Decimal(k))
+            except ArithmeticError:
+                pass
+            conditions.append(sa.or_(*sub_conditions))
+        return JournalEntry.query.join(Transaction).filter(*conditions)\
+            .order_by(Transaction.date,
+                      Transaction.no,
+                      JournalEntry.is_debit,
+                      JournalEntry.no)\
+            .options(selectinload(JournalEntry.account),
+                     selectinload(JournalEntry.currency),
+                     selectinload(JournalEntry.transaction)).all()
+
+    @staticmethod
+    def __get_account_condition(k: str) -> sa.Select:
+        """Composes and returns the condition to filter the account.
+
+        :param k: The keyword.
+        :return: The condition to filter the account.
+        """
+        code: sa.BinaryExpression = Account.base_code + "-" \
+            + sa.func.substr("000" + sa.cast(Account.no, sa.String),
+                             sa.func.char_length(sa.cast(Account.no,
+                                                         sa.String)) + 1)
+        select_l10n: sa.Select = sa.select(AccountL10n.account_id)\
+            .filter(AccountL10n.title.contains(k))
+        conditions: list[sa.BinaryExpression] \
+            = [Account.base_code.contains(k),
+               Account.title_l10n.contains(k),
+               code.contains(k),
+               Account.id.in_(select_l10n)]
+        if k in gettext("Need offset"):
+            conditions.append(Account.is_need_offset)
+        return sa.select(Account.id).filter(sa.or_(*conditions))
+
+    @staticmethod
+    def __get_currency_condition(k: str) -> sa.Select:
+        """Composes and returns the condition to filter the currency.
+
+        :param k: The keyword.
+        :return: The condition to filter the currency.
+        """
+        select_l10n: sa.Select = sa.select(CurrencyL10n.currency_code)\
+            .filter(CurrencyL10n.name.contains(k))
+        return sa.select(Currency.code).filter(
+            sa.or_(Currency.code.contains(k),
+                   Currency.name_l10n.contains(k),
+                   Currency.code.in_(select_l10n)))
+
+    @staticmethod
+    def __get_transaction_condition(k: str) -> sa.Select:
+        """Composes and returns the condition to filter the transaction.
+
+        :param k: The keyword.
+        :return: The condition to filter the transaction.
+        """
+        conditions: list[sa.BinaryExpression] = [Transaction.note.contains(k)]
+        txn_date: datetime
+        try:
+            txn_date = datetime.strptime(k, "%Y")
+            conditions.append(
+                be(sa.extract("year", Transaction.date) == txn_date.year))
+        except ValueError:
+            pass
+        try:
+            txn_date = datetime.strptime(k, "%Y/%m")
+            conditions.append(sa.and_(
+                sa.extract("year", Transaction.date) == txn_date.year,
+                sa.extract("month", Transaction.date) == txn_date.month))
+        except ValueError:
+            pass
+        try:
+            txn_date = datetime.strptime(f"2000/{k}", "%Y/%m/%d")
+            conditions.append(sa.and_(
+                sa.extract("month", Transaction.date) == txn_date.month,
+                sa.extract("day", Transaction.date) == txn_date.day))
+        except ValueError:
+            pass
+        return sa.select(Transaction.id).filter(sa.or_(*conditions))
+
+
+class PageParams(BasePageParams):
+    """The HTML page parameters."""
+
+    def __init__(self, pagination: Pagination[JournalEntry],
+                 entries: list[JournalEntry]):
+        """Constructs the HTML page parameters.
+
+        :param entries: The search result entries.
+        """
+        self.pagination: Pagination[JournalEntry] = pagination
+        """The pagination."""
+        self.entries: list[JournalEntry] = entries
+        """The entries."""
+
+    @property
+    def has_data(self) -> bool:
+        """Returns whether there is any data on the page.
+
+        :return: True if there is any data, or False otherwise.
+        """
+        return len(self.entries) > 0
+
+    @property
+    def report_chooser(self) -> ReportChooser:
+        """Returns the report chooser.
+
+        :return: The report chooser.
+        """
+        return ReportChooser(ReportType.SEARCH)
+
+
+class Search(BaseReport):
+    """The search."""
+
+    def __init__(self):
+        """Constructs a search."""
+        self.__entries: list[JournalEntry] = EntryCollector().entries
+        """The journal entries."""
+
+    def csv(self) -> Response:
+        """Returns the report as CSV for download.
+
+        :return: The response of the report for download.
+        """
+        filename: str = "search-{q}.csv".format(q=request.args["q"])
+        return csv_download(filename, get_csv_rows(self.__entries))
+
+    def html(self) -> str:
+        """Composes and returns the report as HTML.
+
+        :return: The report as HTML.
+        """
+        pagination: Pagination[JournalEntry] \
+            = Pagination[JournalEntry](self.__entries, is_reversed=True)
+        params: PageParams = PageParams(pagination=pagination,
+                                        entries=pagination.list)
+        return render_template("accounting/report/search.html",
+                               report=params)

src/accounting/report/reports/trial_balance.py

@@ -0,0 +1,241 @@
+# The Mia! Accounting Flask Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/7
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The trial balance.
+
+"""
+from decimal import Decimal
+
+import sqlalchemy as sa
+from flask import Response, render_template
+
+from accounting import db
+from accounting.locale import gettext
+from accounting.models import Currency, Account, Transaction, JournalEntry
+from accounting.report.period import Period, PeriodChooser
+from accounting.report.utils.base_page_params import BasePageParams
+from accounting.report.utils.base_report import BaseReport
+from accounting.report.utils.csv_export import BaseCSVRow, csv_download, \
+    period_spec
+from accounting.report.utils.option_link import OptionLink
+from accounting.report.utils.report_chooser import ReportChooser
+from accounting.report.utils.report_type import ReportType
+from accounting.report.utils.urls import ledger_url, trial_balance_url
+
+
+class ReportAccount:
+    """An account in the report."""
+
+    def __init__(self, account: Account, amount: Decimal, url: str):
+        """Constructs an account in the report.
+
+        :param account: The account.
+        :param amount: The amount.
+        :param url: The URL to the ledger of the account.
+        """
+        self.account: Account = account
+        """The account."""
+        self.debit: Decimal | None = amount if amount > 0 else None
+        """The debit amount."""
+        self.credit: Decimal | None = -amount if amount < 0 else None
+        """The credit amount."""
+        self.url: str = url
+        """The URL to the ledger of the account."""
+
+
+class Total:
+    """The totals."""
+
+    def __init__(self, debit: Decimal, credit: Decimal):
+        """Constructs the total in the trial balance.
+
+        :param debit: The debit amount.
+        :param credit: The credit amount.
+        """
+        self.debit: Decimal | None = debit
+        """The debit amount."""
+        self.credit: Decimal | None = credit
+        """The credit amount."""
+
+
+class CSVRow(BaseCSVRow):
+    """A row in the CSV."""
+
+    def __init__(self, text: str | None,
+                 debit: str | Decimal | None,
+                 credit: str | Decimal | None):
+        """Constructs a row in the CSV.
+
+        :param text: The text.
+        :param debit: The debit amount.
+        :param credit: The credit amount.
+        """
+        self.text: str | None = text
+        """The text."""
+        self.debit: str | Decimal | None = debit
+        """The debit amount."""
+        self.credit: str | Decimal | None = credit
+        """The credit amount."""
+
+    @property
+    def values(self) -> list[str | Decimal | None]:
+        """Returns the values of the row.
+
+        :return: The values of the row.
+        """
+        return [self.text, self.debit, self.credit]
+
+
+class PageParams(BasePageParams):
+    """The HTML page parameters."""
+
+    def __init__(self, currency: Currency,
+                 period: Period,
+                 accounts: list[ReportAccount],
+                 total: Total):
+        """Constructs the HTML page parameters.
+
+        :param currency: The currency.
+        :param period: The period.
+        :param accounts: The accounts in the trial balance.
+        :param total: The total of the trial balance.
+        """
+        self.currency: Currency = currency
+        """The currency."""
+        self.period: Period = period
+        """The period."""
+        self.accounts: list[ReportAccount] = accounts
+        """The accounts in the trial balance."""
+        self.total: Total = total
+        """The total of the trial balance."""
+        self.period_chooser: PeriodChooser = PeriodChooser(
+            lambda x: trial_balance_url(currency, x))
+        """The period chooser."""
+
+    @property
+    def has_data(self) -> bool:
+        """Returns whether there is any data on the page.
+
+        :return: True if there is any data, or False otherwise.
+        """
+        return len(self.accounts) > 0
+
+    @property
+    def report_chooser(self) -> ReportChooser:
+        """Returns the report chooser.
+
+        :return: The report chooser.
+        """
+        return ReportChooser(ReportType.TRIAL_BALANCE,
+                             currency=self.currency,
+                             period=self.period)
+
+    @property
+    def currency_options(self) -> list[OptionLink]:
+        """Returns the currency options.
+
+        :return: The currency options.
+        """
+        return self._get_currency_options(
+            lambda x: trial_balance_url(x, self.period), self.currency)
+
+
+class TrialBalance(BaseReport):
+    """The trial balance."""
+
+    def __init__(self, currency: Currency, period: Period):
+        """Constructs a trial balance.
+
+        :param currency: The currency.
+        :param period: The period.
+        """
+        self.__currency: Currency = currency
+        """The currency."""
+        self.__period: Period = period
+        """The period."""
+        self.__accounts: list[ReportAccount]
+        """The accounts in the trial balance."""
+        self.__total: Total
+        """The total of the trial balance."""
+        self.__set_data()
+
+    def __set_data(self) -> None:
+        """Queries and sets data sections in the trial balance.
+
+        :return: None.
+        """
+        conditions: list[sa.BinaryExpression] \
+            = [JournalEntry.currency_code == self.__currency.code]
+        if self.__period.start is not None:
+            conditions.append(Transaction.date >= self.__period.start)
+        if self.__period.end is not None:
+            conditions.append(Transaction.date <= self.__period.end)
+        balance_func: sa.Function = sa.func.sum(sa.case(
+            (JournalEntry.is_debit, JournalEntry.amount),
+            else_=-JournalEntry.amount)).label("balance")
+        select_balances: sa.Select = sa.select(Account.id, balance_func)\
+            .join(Transaction).join(Account)\
+            .filter(*conditions)\
+            .group_by(Account.id)\
+            .order_by(Account.base_code, Account.no)
+        balances: list[sa.Row] = db.session.execute(select_balances).all()
+        accounts: dict[int, Account] \
+            = {x.id: x for x in Account.query
+               .filter(Account.id.in_([x.id for x in balances])).all()}
+        self.__accounts = [ReportAccount(account=accounts[x.id],
+                                         amount=x.balance,
+                                         url=ledger_url(self.__currency,
+                                                        accounts[x.id],
+                                                        self.__period))
+                           for x in balances]
+        self.__total = Total(
+            sum([x.debit for x in self.__accounts if x.debit is not None]),
+            sum([x.credit for x in self.__accounts if x.credit is not None]))
+
+    def csv(self) -> Response:
+        """Returns the report as CSV for download.
+
+        :return: The response of the report for download.
+        """
+        filename: str = "trial-balance-{currency}-{period}.csv"\
+            .format(currency=self.__currency.code,
+                    period=period_spec(self.__period))
+        return csv_download(filename, self.__get_csv_rows())
+
+    def __get_csv_rows(self) -> list[CSVRow]:
+        """Composes and returns the CSV rows.
+
+        :return: The CSV rows.
+        """
+        rows: list[CSVRow] = [CSVRow(gettext("Account"), gettext("Debit"),
+                                     gettext("Credit"))]
+        rows.extend([CSVRow(str(x.account).title(), x.debit, x.credit)
+                     for x in self.__accounts])
+        rows.append(CSVRow(gettext("Total"), self.__total.debit,
+                           self.__total.credit))
+        return rows
+
+    def html(self) -> str:
+        """Composes and returns the report as HTML.
+
+        :return: The report as HTML.
+        """
+        params: PageParams = PageParams(currency=self.__currency,
+                                        period=self.__period,
+                                        accounts=self.__accounts,
+                                        total=self.__total)
+        return render_template("accounting/report/trial-balance.html",
+                               report=params)

src/accounting/report/template_filters.py

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

src/accounting/report/utils/__init__.py

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

src/accounting/report/utils/base_page_params.py

@@ -0,0 +1,88 @@
+# The Mia! Accounting Flask Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/6
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The page parameters of a report.
+
+"""
+import typing as t
+from abc import ABC, abstractmethod
+from urllib.parse import urlparse, ParseResult, parse_qsl, urlencode, \
+    urlunparse
+
+import sqlalchemy as sa
+from flask import request
+
+from accounting import db
+from accounting.models import Currency, JournalEntry
+from accounting.utils.txn_types import TransactionType
+from .option_link import OptionLink
+from .report_chooser import ReportChooser
+
+
+class BasePageParams(ABC):
+    """The base HTML page parameters class."""
+
+    @property
+    @abstractmethod
+    def has_data(self) -> bool:
+        """Returns whether there is any data on the page.
+
+        :return: True if there is any data, or False otherwise.
+        """
+
+    @property
+    @abstractmethod
+    def report_chooser(self) -> ReportChooser:
+        """Returns the report chooser.
+
+        :return: The report chooser.
+        """
+
+    @property
+    def txn_types(self) -> t.Type[TransactionType]:
+        """Returns the transaction types.
+
+        :return: The transaction types.
+        """
+        return TransactionType
+
+    @property
+    def csv_uri(self) -> str:
+        uri: str = request.full_path if request.query_string \
+            else request.path
+        uri_p: ParseResult = urlparse(uri)
+        params: list[tuple[str, str]] = parse_qsl(uri_p.query)
+        params = [x for x in params if x[0] != "as"]
+        params.append(("as", "csv"))
+        parts: list[str] = list(uri_p)
+        parts[4] = urlencode(params)
+        return urlunparse(parts)
+
+    @staticmethod
+    def _get_currency_options(get_url: t.Callable[[Currency], str],
+                              active_currency: Currency) -> list[OptionLink]:
+        """Returns the currency options.
+
+        :param get_url: The callback to return the URL of a currency.
+        :param active_currency: The active currency.
+        :return: The currency options.
+        """
+        in_use: set[str] = set(db.session.scalars(
+            sa.select(JournalEntry.currency_code)
+            .group_by(JournalEntry.currency_code)).all())
+        return [OptionLink(str(x), get_url(x), x.code == active_currency.code)
+                for x in Currency.query.filter(Currency.code.in_(in_use))
+                .order_by(Currency.code).all()]

src/accounting/report/utils/base_report.py

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

src/accounting/report/utils/csv_export.py

@@ -0,0 +1,108 @@
+# The Mia! Accounting Flask Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/7
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The utilities to export the report as CSV for download.
+
+"""
+import csv
+from abc import ABC, abstractmethod
+from datetime import timedelta, date
+from decimal import Decimal
+from io import StringIO
+
+from flask import Response
+
+from accounting.report.period import Period
+
+
+class BaseCSVRow(ABC):
+    """The base CSV row."""
+
+    @property
+    @abstractmethod
+    def values(self) -> list[str | Decimal | None]:
+        """Returns the values of the row.
+
+        :return: The values of the row.
+        """
+
+
+def csv_download(filename: str, rows: list[BaseCSVRow]) -> Response:
+    """Exports the data rows as a CSV file for download.
+
+    :param filename: The download file name.
+    :param rows: The data rows.
+    :return: The response for download the CSV file.
+    """
+    with StringIO() as fp:
+        writer = csv.writer(fp)
+        writer.writerows([x.values for x in rows])
+        fp.seek(0)
+        response: Response = Response(fp.read(), mimetype="text/csv")
+        response.headers["Content-Disposition"] \
+            = f"attachment; filename={filename}"
+        return response
+
+
+def period_spec(period: Period) -> str:
+    """Constructs the period specification to be used in the filename.
+
+    :param period: The period.
+    :return: The period specification to be used in the filename.
+    """
+    start: str | None = __get_start_str(period.start)
+    end: str | None = __get_end_str(period.end)
+    if period.start is None and period.end is None:
+        return "all-time"
+    if start == end:
+        return start
+    if period.start is None:
+        return f"until-{end}"
+    if period.end is None:
+        return f"since-{start}"
+    return f"{start}-{end}"
+
+
+def __get_start_str(start: date | None) -> str | None:
+    """Returns the string representation of the start date.
+
+    :param start: The start date.
+    :return: The string representation of the start date, or None if the start
+        date is None.
+    """
+    if start is None:
+        return None
+    if start.month == 1 and start.day == 1:
+        return str(start.year)
+    if start.day == 1:
+        return start.strftime("%Y%m")
+    return start.strftime("%Y%m%d")
+
+
+def __get_end_str(end: date | None) -> str | None:
+    """Returns the string representation of the end date.
+
+    :param end: The end date.
+    :return: The string representation of the end date, or None if the end
+        date is None.
+    """
+    if end is None:
+        return None
+    if end.month == 12 and end.day == 31:
+        return str(end.year)
+    if (end + timedelta(days=1)).day == 1:
+        return end.strftime("%Y%m")
+    return end.strftime("%Y%m%d")

src/accounting/report/utils/ie_account.py

@@ -0,0 +1,86 @@
+# The Mia! Accounting Flask Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/7
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The pseudo account for the income and expenses log.
+
+"""
+import typing as t
+
+from flask import current_app
+
+from accounting.locale import gettext
+from accounting.models import Account
+
+
+class IncomeExpensesAccount:
+    """The pseudo account for the income and expenses log."""
+    CURRENT_AL_CODE: str = "0000-000"
+    """The account code for the current assets and liabilities."""
+
+    def __init__(self, account: Account | None = None):
+        """Constructs the pseudo account for the income and expenses log.
+
+        :param account: The actual account.
+        """
+        self.account: Account | None = account
+        self.id: int = -1 if account is None else account.id
+        """The ID."""
+        self.code: str = "" if account is None else account.code
+        """The code."""
+        self.title: str = "" if account is None else account.title
+        """The title."""
+        self.str: str = "" if account is None else str(account)
+        """The string representation of the account."""
+
+    def __str__(self) -> str:
+        """Returns the string representation of the account.
+
+        :return: The string representation of the account.
+        """
+        return self.str
+
+    @classmethod
+    def current_assets_and_liabilities(cls) -> t.Self:
+        """Returns the pseudo account for current assets and liabilities.
+
+        :return: The pseudo account for current assets and liabilities.
+        """
+        account: cls = cls()
+        account.id = 0
+        account.code = cls.CURRENT_AL_CODE
+        account.title = gettext("current assets and liabilities")
+        account.str = account.title
+        return account
+
+
+def default_ie_account_code() -> str:
+    """Returns the default account code for the income and expenses log.
+
+    :return: The default account code for the income and expenses log.
+    """
+    with current_app.app_context():
+        return current_app.config.get("DEFAULT_IE_ACCOUNT", Account.CASH_CODE)
+
+
+def default_ie_account() -> IncomeExpensesAccount:
+    """Returns the default account for the income and expenses log.
+
+    :return: The default account for the income and expenses log.
+    """
+    code: str = default_ie_account_code()
+    if code == IncomeExpensesAccount.CURRENT_AL_CODE:
+        return IncomeExpensesAccount.current_assets_and_liabilities()
+    return IncomeExpensesAccount(Account.find_by_code(code))

src/accounting/report/utils/option_link.py

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

src/accounting/report/utils/report_chooser.py

@@ -0,0 +1,159 @@
+# The Mia! Accounting Flask Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/4
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The report chooser.
+
+This file is largely taken from the NanoParma ERP project, first written in
+2021/9/16 by imacat (imacat@nanoparma.com).
+
+"""
+import re
+import typing as t
+
+from flask_babel import LazyString
+
+from accounting import db
+from accounting.locale import gettext
+from accounting.models import Currency, Account
+from accounting.report.period import Period, get_period
+from accounting.template_globals import default_currency_code
+from .ie_account import IncomeExpensesAccount
+from .option_link import OptionLink
+from .report_type import ReportType
+from .urls import journal_url, ledger_url, income_expenses_url, \
+    trial_balance_url, income_statement_url, balance_sheet_url
+
+
+class ReportChooser:
+    """The report chooser."""
+
+    def __init__(self, active_report: ReportType,
+                 period: Period | None = None,
+                 currency: Currency | None = None,
+                 account: Account | None = None):
+        """Constructs the report chooser.
+
+        :param active_report: The active report.
+        :param period: The period.
+        :param currency: The currency.
+        :param account: The account.
+        """
+        self.__active_report: ReportType = active_report
+        """The currently active report."""
+        self.__period: Period = get_period() if period is None else period
+        """The period."""
+        self.__currency: Currency = db.session.get(
+            Currency, default_currency_code()) \
+            if currency is None else currency
+        """The currency."""
+        self.__account: Account = Account.cash() if account is None \
+            else account
+        """The currency."""
+        self.__reports: list[OptionLink] = []
+        """The links to the reports."""
+        self.current_report: str | LazyString = ""
+        """The title of the current report."""
+        self.is_search: bool = active_report == ReportType.SEARCH
+        """Whether the current report is the search page."""
+        self.__reports.append(self.__journal)
+        self.__reports.append(self.__ledger)
+        self.__reports.append(self.__income_expenses)
+        self.__reports.append(self.__trial_balance)
+        self.__reports.append(self.__income_statement)
+        self.__reports.append(self.__balance_sheet)
+        for report in self.__reports:
+            if report.is_active:
+                self.current_report = report.title
+        if self.is_search:
+            self.current_report = gettext("Search")
+
+    @property
+    def __journal(self) -> OptionLink:
+        """Returns the journal.
+
+        :return: The journal.
+        """
+        return OptionLink(gettext("Journal"), journal_url(self.__period),
+                          self.__active_report == ReportType.JOURNAL,
+                          fa_icon="fa-solid fa-book")
+
+    @property
+    def __ledger(self) -> OptionLink:
+        """Returns the ledger.
+
+        :return: The ledger.
+        """
+        return OptionLink(gettext("Ledger"),
+                          ledger_url(self.__currency, self.__account,
+                                     self.__period),
+                          self.__active_report == ReportType.LEDGER,
+                          fa_icon="fa-solid fa-clipboard")
+
+    @property
+    def __income_expenses(self) -> OptionLink:
+        """Returns the income and expenses log.
+
+        :return: The income and expenses log.
+        """
+        account: Account = self.__account
+        if not re.match(r"[12][12]", account.base_code):
+            account: Account = Account.cash()
+        return OptionLink(gettext("Income and Expenses Log"),
+                          income_expenses_url(self.__currency,
+                                              IncomeExpensesAccount(account),
+                                              self.__period),
+                          self.__active_report == ReportType.INCOME_EXPENSES,
+                          fa_icon="fa-solid fa-money-bill-wave")
+
+    @property
+    def __trial_balance(self) -> OptionLink:
+        """Returns the trial balance.
+
+        :return: The trial balance.
+        """
+        return OptionLink(gettext("Trial Balance"),
+                          trial_balance_url(self.__currency, self.__period),
+                          self.__active_report == ReportType.TRIAL_BALANCE,
+                          fa_icon="fa-solid fa-scale-unbalanced")
+
+    @property
+    def __income_statement(self) -> OptionLink:
+        """Returns the income statement.
+
+        :return: The income statement.
+        """
+        return OptionLink(gettext("Income Statement"),
+                          income_statement_url(self.__currency, self.__period),
+                          self.__active_report == ReportType.INCOME_STATEMENT,
+                          fa_icon="fa-solid fa-file-invoice-dollar")
+
+    @property
+    def __balance_sheet(self) -> OptionLink:
+        """Returns the balance sheet.
+
+        :return: The balance sheet.
+        """
+        return OptionLink(gettext("Balance Sheet"),
+                          balance_sheet_url(self.__currency, self.__period),
+                          self.__active_report == ReportType.BALANCE_SHEET,
+                          fa_icon="fa-solid fa-scale-balanced")
+
+    def __iter__(self) -> t.Iterator[OptionLink]:
+        """Returns the iteration of the reports.
+
+        :return: The iteration of the reports.
+        """
+        return iter(self.__reports)

src/accounting/report/utils/report_type.py

@@ -0,0 +1,38 @@
+# The Mia! Accounting Flask Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/4
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The report types.
+
+"""
+from enum import Enum
+
+
+class ReportType(Enum):
+    """The report types."""
+    JOURNAL: str = "journal"
+    """The journal."""
+    LEDGER: str = "ledger"
+    """The ledger."""
+    INCOME_EXPENSES: str = "income-expenses"
+    """The income and expenses log."""
+    TRIAL_BALANCE: str = "trial-balance"
+    """The trial balance."""
+    INCOME_STATEMENT: str = "income-statement"
+    """The income statement."""
+    BALANCE_SHEET: str = "balance-sheet"
+    """The balance sheet."""
+    SEARCH: str = "search"
+    """The search."""

src/accounting/report/utils/urls.py

@@ -0,0 +1,117 @@
+# The Mia! Accounting Flask Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/9
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The utilities to get the ledger URL.
+
+"""
+from flask import url_for
+
+from accounting.models import Currency, Account
+from accounting.report.period import Period
+from accounting.template_globals import default_currency_code
+from .ie_account import IncomeExpensesAccount, default_ie_account_code
+
+
+def journal_url(period: Period) \
+        -> str:
+    """Returns the URL of a journal.
+
+    :param period: The period.
+    :return: The URL of the journal.
+    """
+    if period.is_default:
+        return url_for("accounting.report.journal-default")
+    return url_for("accounting.report.journal", period=period)
+
+
+def ledger_url(currency: Currency, account: Account, period: Period) \
+        -> str:
+    """Returns the URL of a ledger.
+
+    :param currency: The currency.
+    :param account: The account.
+    :param period: The period.
+    :return: The URL of the ledger.
+    """
+    if period.is_default:
+        return url_for("accounting.report.ledger-default",
+                       currency=currency, account=account)
+    return url_for("accounting.report.ledger",
+                   currency=currency, account=account,
+                   period=period)
+
+
+def income_expenses_url(currency: Currency, account: IncomeExpensesAccount,
+                        period: Period) -> str:
+    """Returns the URL of an income and expenses log.
+
+    :param currency: The currency.
+    :param account: The account.
+    :param period: The period.
+    :return: The URL of the income and expenses log.
+    """
+    if currency.code == default_currency_code() \
+            and account.code == default_ie_account_code() \
+            and period.is_default:
+        return url_for("accounting.report.default")
+    if period.is_default:
+        return url_for("accounting.report.income-expenses-default",
+                       currency=currency, account=account)
+    return url_for("accounting.report.income-expenses",
+                   currency=currency, account=account,
+                   period=period)
+
+
+def trial_balance_url(currency: Currency, period: Period) -> str:
+    """Returns the URL of a trial balance.
+
+    :param currency: The currency.
+    :param period: The period.
+    :return: The URL of the trial balance.
+    """
+    if period.is_default:
+        return url_for("accounting.report.trial-balance-default",
+                       currency=currency)
+    return url_for("accounting.report.trial-balance",
+                   currency=currency, period=period)
+
+
+def income_statement_url(currency: Currency, period: Period) -> str:
+    """Returns the URL of an income statement.
+
+    :param currency: The currency.
+    :param period: The period.
+    :return: The URL of the income statement.
+    """
+    if period.is_default:
+        return url_for("accounting.report.income-statement-default",
+                       currency=currency)
+    return url_for("accounting.report.income-statement",
+                   currency=currency, period=period)
+
+
+def balance_sheet_url(currency: Currency, period: Period) -> str:
+    """Returns the URL of a balance sheet.
+
+    :param currency: The currency.
+    :param period: The period.
+    :return: The URL of the balance sheet.
+    """
+    if period.is_default:
+        return url_for("accounting.report.balance-sheet-default",
+                       currency=currency)
+    return url_for("accounting.report.balance-sheet",
+                   currency=currency, period=period)

src/accounting/report/views.py

@@ -0,0 +1,299 @@
+# The Mia! Accounting Flask Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/3
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The views for the report management.
+
+"""
+from flask import Blueprint, request, Response
+
+from accounting import db
+from accounting.models import Currency, Account
+from accounting.report.period import Period, get_period
+from accounting.template_globals import default_currency_code
+from accounting.utils.permission import has_permission, can_view
+from .reports import Journal, Ledger, IncomeExpenses, TrialBalance, \
+    IncomeStatement, BalanceSheet, Search
+from .template_filters import format_amount
+from .utils.ie_account import IncomeExpensesAccount, default_ie_account
+
+bp: Blueprint = Blueprint("report", __name__)
+"""The view blueprint for the reports."""
+bp.add_app_template_filter(format_amount, "accounting_report_format_amount")
+
+
+@bp.get("", endpoint="default")
+@has_permission(can_view)
+def get_default_report() -> str | Response:
+    """Returns the income and expenses log in the default period.
+
+    :return: The income and expenses log in the default period.
+    """
+    return __get_income_expenses(
+        db.session.get(Currency, default_currency_code()),
+        default_ie_account(),
+        get_period())
+
+
+@bp.get("journal", endpoint="journal-default")
+@has_permission(can_view)
+def get_default_journal() -> str | Response:
+    """Returns the journal in the default period.
+
+    :return: The journal in the default period.
+    """
+    return __get_journal(get_period())
+
+
+@bp.get("journal/<period:period>", endpoint="journal")
+@has_permission(can_view)
+def get_journal(period: Period) -> str | Response:
+    """Returns the journal.
+
+    :param period: The period.
+    :return: The journal in the period.
+    """
+    return __get_journal(period)
+
+
+def __get_journal(period: Period) -> str | Response:
+    """Returns the journal.
+
+    :param period: The period.
+    :return: The journal in the period.
+    """
+    report: Journal = Journal(period)
+    if "as" in request.args and request.args["as"] == "csv":
+        return report.csv()
+    return report.html()
+
+
+@bp.get("ledger/<currency:currency>/<account:account>",
+        endpoint="ledger-default")
+@has_permission(can_view)
+def get_default_ledger(currency: Currency, account: Account) -> str | Response:
+    """Returns the ledger in the default period.
+
+    :param currency: The currency.
+    :param account: The account.
+    :return: The ledger in the default period.
+    """
+    return __get_ledger(currency, account, get_period())
+
+
+@bp.get("ledger/<currency:currency>/<account:account>/<period:period>",
+        endpoint="ledger")
+@has_permission(can_view)
+def get_ledger(currency: Currency, account: Account, period: Period) \
+        -> str | Response:
+    """Returns the ledger.
+
+    :param currency: The currency.
+    :param account: The account.
+    :param period: The period.
+    :return: The ledger in the period.
+    """
+    return __get_ledger(currency, account, period)
+
+
+def __get_ledger(currency: Currency, account: Account, period: Period) \
+        -> str | Response:
+    """Returns the ledger.
+
+    :param currency: The currency.
+    :param account: The account.
+    :param period: The period.
+    :return: The ledger in the period.
+    """
+    report: Ledger = Ledger(currency, account, period)
+    if "as" in request.args and request.args["as"] == "csv":
+        return report.csv()
+    return report.html()
+
+
+@bp.get("income-expenses/<currency:currency>/<ieAccount:account>",
+        endpoint="income-expenses-default")
+@has_permission(can_view)
+def get_default_income_expenses(currency: Currency,
+                                account: IncomeExpensesAccount) \
+        -> str | Response:
+    """Returns the income and expenses log in the default period.
+
+    :param currency: The currency.
+    :param account: The account.
+    :return: The income and expenses log in the default period.
+    """
+    return __get_income_expenses(currency, account, get_period())
+
+
+@bp.get(
+    "income-expenses/<currency:currency>/<ieAccount:account>/<period:period>",
+    endpoint="income-expenses")
+@has_permission(can_view)
+def get_income_expenses(currency: Currency, account: IncomeExpensesAccount,
+                        period: Period) -> str | Response:
+    """Returns the income and expenses log.
+
+    :param currency: The currency.
+    :param account: The account.
+    :param period: The period.
+    :return: The income and expenses log in the period.
+    """
+    return __get_income_expenses(currency, account, period)
+
+
+def __get_income_expenses(currency: Currency, account: IncomeExpensesAccount,
+                          period: Period) -> str | Response:
+    """Returns the income and expenses log.
+
+    :param currency: The currency.
+    :param account: The account.
+    :param period: The period.
+    :return: The income and expenses log in the period.
+    """
+    report: IncomeExpenses = IncomeExpenses(currency, account, period)
+    if "as" in request.args and request.args["as"] == "csv":
+        return report.csv()
+    return report.html()
+
+
+@bp.get("trial-balance/<currency:currency>",
+        endpoint="trial-balance-default")
+@has_permission(can_view)
+def get_default_trial_balance(currency: Currency) -> str | Response:
+    """Returns the trial balance in the default period.
+
+    :param currency: The currency.
+    :return: The trial balance in the default period.
+    """
+    return __get_trial_balance(currency, get_period())
+
+
+@bp.get("trial-balance/<currency:currency>/<period:period>",
+        endpoint="trial-balance")
+@has_permission(can_view)
+def get_trial_balance(currency: Currency, period: Period) -> str | Response:
+    """Returns the trial balance.
+
+    :param currency: The currency.
+    :param period: The period.
+    :return: The trial balance in the period.
+    """
+    return __get_trial_balance(currency, period)
+
+
+def __get_trial_balance(currency: Currency, period: Period) -> str | Response:
+    """Returns the trial balance.
+
+    :param currency: The currency.
+    :param period: The period.
+    :return: The trial balance in the period.
+    """
+    report: TrialBalance = TrialBalance(currency, period)
+    if "as" in request.args and request.args["as"] == "csv":
+        return report.csv()
+    return report.html()
+
+
+@bp.get("income-statement/<currency:currency>",
+        endpoint="income-statement-default")
+@has_permission(can_view)
+def get_default_income_statement(currency: Currency) -> str | Response:
+    """Returns the income statement in the default period.
+
+    :param currency: The currency.
+    :return: The income statement in the default period.
+    """
+    return __get_income_statement(currency, get_period())
+
+
+@bp.get("income-statement/<currency:currency>/<period:period>",
+        endpoint="income-statement")
+@has_permission(can_view)
+def get_income_statement(currency: Currency, period: Period) -> str | Response:
+    """Returns the income statement.
+
+    :param currency: The currency.
+    :param period: The period.
+    :return: The income statement in the period.
+    """
+    return __get_income_statement(currency, period)
+
+
+def __get_income_statement(currency: Currency, period: Period) \
+        -> str | Response:
+    """Returns the income statement.
+
+    :param currency: The currency.
+    :param period: The period.
+    :return: The income statement in the period.
+    """
+    report: IncomeStatement = IncomeStatement(currency, period)
+    if "as" in request.args and request.args["as"] == "csv":
+        return report.csv()
+    return report.html()
+
+
+@bp.get("balance-sheet/<currency:currency>",
+        endpoint="balance-sheet-default")
+@has_permission(can_view)
+def get_default_balance_sheet(currency: Currency) -> str | Response:
+    """Returns the balance sheet in the default period.
+
+    :param currency: The currency.
+    :return: The balance sheet in the default period.
+    """
+    return __get_balance_sheet(currency, get_period())
+
+
+@bp.get("balance-sheet/<currency:currency>/<period:period>",
+        endpoint="balance-sheet")
+@has_permission(can_view)
+def get_balance_sheet(currency: Currency, period: Period) \
+        -> str | Response:
+    """Returns the balance sheet.
+
+    :param currency: The currency.
+    :param period: The period.
+    :return: The balance sheet in the period.
+    """
+    return __get_balance_sheet(currency, period)
+
+
+def __get_balance_sheet(currency: Currency, period: Period) \
+        -> str | Response:
+    """Returns the balance sheet.
+
+    :param currency: The currency.
+    :param period: The period.
+    :return: The balance sheet in the period.
+    """
+    report: BalanceSheet = BalanceSheet(currency, period)
+    if "as" in request.args and request.args["as"] == "csv":
+        return report.csv()
+    return report.html()
+
+
+@bp.get("search", endpoint="search")
+@has_permission(can_view)
+def search() -> str | Response:
+    """Returns the search result.
+
+    :return: The search result.
+    """
+    report: Search = Search()
+    if "as" in request.args and request.args["as"] == "csv":
+        return report.csv()
+    return report.html()

src/accounting/static/css/style.css

@@ -24,15 +24,70 @@
 .accounting-clickable {
     cursor: pointer;
 }
-.btn-group .btn .accounting-search-input {
-    min-height: calc(1em + .5rem + 2px);
-    padding: 0 0.5rem;
+.form-floating > textarea.form-control {
+    height: 6rem;
 }
-.btn-group .btn .accounting-search-label button {
-    border: none;
+.accounting-dragged {
+    color: #141619;
+    background-color: #D3D3D4;
+}
+.form-control.accounting-disabled {
+    background-color: #e9ecef;
+}
+
+/** The toolbar */
+.accounting-toolbar {
+    display: flex;
+}
+.accounting-toolbar .input-group > .input-group-text {
+    padding: 0;
     background-color: transparent;
     color: inherit;
-    padding-right: 0;
+    border: 0;
+}
+.accounting-toolbar .input-group > .input-group-text > button {
+    background-color: transparent;
+    color: inherit;
+    border: 0;
+}
+.accounting-toolbar form.btn > .form-control {
+    min-height: calc(1.5em + 2px);
+    padding-top: 0.1rem;
+    padding-bottom: 0.1rem;
+}
+@media(min-width: 768px) {
+    .accounting-toolbar > .btn, .accounting-toolbar > .btn-group > .btn {
+        border-radius: 0;
+    }
+    .accounting-toolbar > .btn:first-child, .accounting-toolbar > .btn-group:first-child > .btn {
+        border-top-left-radius: 0.375rem;
+        border-bottom-left-radius: 0.375rem;
+    }
+    .accounting-toolbar > .btn:last-child, .accounting-toolbar > .btn-group:last-child > .btn {
+        border-top-right-radius: 0.375rem;
+        border-bottom-right-radius: 0.375rem;
+    }
+    .accounting-toolbar .btn.input-group {
+        width: 16rem;
+    }
+}
+@media(max-width:767px) {
+    .accounting-toolbar > .btn:not(form), .accounting-toolbar > .btn-group > .btn {
+        height: 3.2rem;
+        width: 3.2rem;
+        border-radius: 50%;
+        margin-left: 1rem;
+    }
+    .accounting-toolbar > a.btn, .accounting-toolbar > .btn-group > a.btn {
+        padding-top: 0.7rem;
+    }
+    .accounting-toolbar > form.btn {
+        width: 12rem;
+        height: 2.6rem;
+        border-radius: 0.375rem;
+        margin-top: 0.3rem;
+        margin-left: 1rem;
+    }
 }
 
 /** The card layout */
@@ -51,6 +106,42 @@
     font-size: 1.4rem;
     color: #373b3e;
 }
+.accounting-sheet {
+    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-sheet h2 {
+    border-bottom: thick double slategray;
+}
+
+/* Links between objects */
+.accounting-original-entry {
+    border-top: thin solid darkslategray;
+    padding: 0.2rem 0.5rem;
+}
+.accounting-original-entry a {
+    color: inherit;
+    text-decoration: none;
+}
+.accounting-original-entry a:hover {
+    color: inherit;
+}
+.accounting-offset-entries {
+    border-top: thin solid darkslategray;
+    padding: 0.2rem 0.5rem;
+}
+.accounting-offset-entries ul li {
+    list-style: none;
+}
+.accounting-offset-entries ul li a {
+    color: inherit;
+    text-decoration: none;
+}
+.accounting-offset-entries ul li a:hover {
+    color: inherit;
+}
 
 /** The option selector */
 .accounting-selector-list {
@@ -58,6 +149,175 @@
     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-list-group-stripped .list-group-item:nth-child(2n+1) {
+    background-color: #f2f2f2;
+}
+.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;
+}
+.accounting-entry-editor-original-entry-content {
+    width: calc(100% - 3rem);
+}
+
+/* The report table */
+.accounting-report-table-header, .accounting-report-table-footer {
+    font-size: 1.2rem;
+    font-weight: bolder;
+}
+.accounting-report-table-header {
+    border-bottom: thin solid slategray;
+}
+.accounting-report-table-footer {
+    font-style: italic;
+    border-top: thin solid slategray;
+}
+.accounting-report-table-row {
+    display: grid;
+}
+a.accounting-report-table-row {
+    color: inherit;
+    text-decoration: none;
+}
+.accounting-report-table-row > div {
+    padding: .5rem;
+}
+.accounting-report-table .accounting-amount {
+    text-align: right;
+}
+.accounting-report-table-body .accounting-amount {
+    font-style: italic;
+}
+.accounting-report-table-body .accounting-report-table-row:nth-child(2n+1) {
+    background-color: #f2f2f2;
+}
+.accounting-report-table-body .accounting-report-table-row:hover {
+    background-color: rgba(0, 0, 0, 0.075);
+}
+.accounting-journal-table .accounting-report-table-row {
+    grid-template-columns: 1fr 1fr 2fr 4fr 1fr 1fr;
+}
+.accounting-ledger-real-table .accounting-report-table-row {
+    grid-template-columns: 1fr 4fr 1fr 1fr 1fr;
+}
+.accounting-ledger-real-table .accounting-report-table-footer .accounting-report-table-row {
+    grid-template-columns: 5fr 1fr 1fr 1fr;
+}
+.accounting-ledger-nominal-table .accounting-report-table-row {
+    grid-template-columns: 1fr 4fr 1fr 1fr;
+}
+.accounting-ledger-nominal-table .accounting-report-table-footer .accounting-report-table-row {
+    grid-template-columns: 5fr 1fr 1fr;
+}
+.accounting-income-expenses-table .accounting-report-table-row {
+    grid-template-columns: 1fr 2fr 4fr 1fr 1fr 1fr;
+}
+.accounting-income-expenses-table .accounting-report-table-footer .accounting-report-table-row {
+    grid-template-columns: 7fr 1fr 1fr 1fr;
+}
+.accounting-trial-balance-table .accounting-report-table-header {
+    border-bottom: thick double slategray;
+}
+.accounting-trial-balance-table .accounting-report-table-footer {
+    border-top: thick double slategray;
+}
+.accounting-trial-balance-table .accounting-report-table-row {
+    grid-template-columns: 3fr 1fr 1fr;
+}
+.accounting-income-statement-table .accounting-report-table-body {
+    border-top: thick double slategray;
+    border-bottom: thick double slategray;
+}
+.accounting-income-statement-table .accounting-report-table-row {
+    display: flex;
+    justify-content: space-between;
+}
+.accounting-income-statement-table .accounting-report-table-header .accounting-report-table-row {
+    display: block;
+}
+.accounting-income-statement-section, .accounting-income-statement-total {
+    font-size: 1.2rem;
+    font-weight: bolder;
+}
+.accounting-income-statement-subsection, .accounting-income-statement-subtotal {
+    font-size: 1.1rem;
+}
+.accounting-income-statement-subtotal {
+    border-top: thin solid darkslategray;
+}
+/* Indents */
+.accounting-income-statement-subsection {
+    margin-left: 0.5rem;
+    margin-right: 0.5rem;
+}
+.accounting-income-statement-account, .accounting-income-statement-subtotal {
+    margin-left: 1rem;
+    margin-right: 1rem;
+}
+/* A visual blank line between categories */
+.accounting-income-statement-section {
+    margin-top: 2rem;
+}
+.accounting-income-statement-section:first-child {
+    margin-top: 0;
+}
+.accounting-income-statement-total {
+    margin-bottom: 2rem;
+}
+.accounting-income-statement-total:last-child {
+    margin-bottom: 0;
+}
+.accounting-balance-sheet-section, .accounting-balance-sheet-total {
+    font-size: 1.2rem;
+    font-weight: bolder;
+}
+.accounting-balance-sheet-section {
+    border-bottom: thick double darkslategray;
+}
+.accounting-balance-sheet-total {
+    border-top: thick double darkslategray;
+}
+.accounting-balance-sheet-subtotal {
+    font-size: 1.1rem;
+    font-weight: bolder;
+    border-top: thick double darkslategray;
+}
+.accounting-balance-sheet-account {
+    margin-left: 0.5rem;
+}
+.accounting-balance-sheet-total .accounting-amount, .accounting-balance-sheet-subtotal, .accounting-amount {
+    font-style: italic;
+}
+
+/* The accounting report */
+.accounting-mobile-journal-credit {
+    padding-left: 1rem;
+}
+
 /* The Material Design text field (floating form control in Bootstrap) */
 .accounting-material-text-field {
     position: relative;
@@ -96,6 +356,36 @@
 .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

@@ -20,165 +20,339 @@
 /* Author: imacat@mail.imacat.idv.tw (imacat)
  * First written: 2023/2/1
  */
+"use strict";
 
 // Initializes the page JavaScript.
-document.addEventListener("DOMContentLoaded", function () {
-    initializeBaseAccountSelector();
-    document.getElementById("accounting-base-code")
-        .onchange = validateBase;
-    document.getElementById("accounting-title")
-        .onchange = validateTitle;
-    document.getElementById("accounting-form")
-        .onsubmit = validateForm;
+document.addEventListener("DOMContentLoaded", () => {
+    AccountForm.initialize();
 });
 
 /**
- * Initializes the base account selector.
+ * The account form.
  *
  * @private
  */
-function initializeBaseAccountSelector() {
-    const selector = document.getElementById("accounting-base-selector-model");
-    const base = document.getElementById("accounting-base");
-    const baseCode = document.getElementById("accounting-base-code");
-    const baseContent = document.getElementById("accounting-base-content");
-    const options = Array.from(document.getElementsByClassName("accounting-base-option"));
-    const btnClear = document.getElementById("accounting-btn-clear-base");
-    selector.addEventListener("show.bs.modal", function () {
-        base.classList.add("accounting-not-empty");
-        options.forEach(function (item) {
-            item.classList.remove("active");
-        });
-        const selected = document.getElementById("accounting-base-option-" + baseCode.value);
-        if (selected !== null) {
-            selected.classList.add("active");
-        }
-    });
-    selector.addEventListener("hidden.bs.modal", function () {
-        if (baseCode.value === "") {
-            base.classList.remove("accounting-not-empty");
-        }
-    });
-    options.forEach(function (option) {
-        option.onclick = function () {
-            baseCode.value = option.dataset.code;
-            baseContent.innerText = option.dataset.content;
-            btnClear.classList.add("btn-danger");
-            btnClear.classList.remove("btn-secondary")
-            btnClear.disabled = false;
-            validateBase();
-            bootstrap.Modal.getInstance(selector).hide();
+class AccountForm {
+
+    /**
+     * The base account selector
+     * @type {BaseAccountSelector}
+     */
+    #baseAccountSelector;
+
+    /**
+     * The form element
+     * @type {HTMLFormElement}
+     */
+    #formElement;
+
+    /**
+     * The control of the base account
+     * @type {HTMLDivElement}
+     */
+    #baseControl;
+
+    /**
+     * The input of the base account
+     * @type {HTMLInputElement}
+     */
+    #baseCode;
+
+    /**
+     * The base account
+     * @type {HTMLDivElement}
+     */
+    #base;
+
+    /**
+     * The error message for the base account
+     * @type {HTMLDivElement}
+     */
+    #baseError;
+
+    /**
+     * The title
+     * @type {HTMLInputElement}
+     */
+    #title;
+
+    /**
+     * The error message of the title
+     * @type {HTMLDivElement}
+     */
+    #titleError;
+
+    /**
+     * The control of the is-need-offset option
+     * @type {HTMLDivElement}
+     */
+    #isNeedOffsetControl;
+
+    /**
+     * The is-need-offset option
+     * @type {HTMLInputElement}
+     */
+    #isNeedOffset;
+
+    /**
+     * Constructs the account form.
+     *
+     */
+    constructor() {
+        this.#baseAccountSelector = new BaseAccountSelector(this);
+        this.#formElement = document.getElementById("accounting-form");
+        this.#baseControl = document.getElementById("accounting-base-control");
+        this.#baseCode = document.getElementById("accounting-base-code");
+        this.#base = document.getElementById("accounting-base");
+        this.#baseError = document.getElementById("accounting-base-error");
+        this.#title = document.getElementById("accounting-title");
+        this.#titleError = document.getElementById("accounting-title-error");
+        this.#isNeedOffsetControl = document.getElementById("accounting-is-need-offset-control");
+        this.#isNeedOffset = document.getElementById("accounting-is-need-offset");
+        this.#formElement.onsubmit = () => {
+            return this.#validateForm();
+        };
+        this.#baseControl.onclick = () => {
+            this.#baseControl.classList.add("accounting-not-empty");
+            this.#baseAccountSelector.onOpen(this.#baseCode.value);
         };
-    });
-    btnClear.onclick = function () {
-        baseCode.value = "";
-        baseContent.innerText = "";
-        btnClear.classList.add("btn-secondary")
-        btnClear.classList.remove("btn-danger");
-        btnClear.disabled = true;
-        validateBase();
-        bootstrap.Modal.getInstance(selector).hide();
     }
-    initializeBaseAccountQuery();
+
+    /**
+     * The callback when the base account selector is closed.
+     *
+     */
+    onBaseAccountSelectorClosed() {
+        if (this.#baseCode.value === "") {
+            this.#baseControl.classList.remove("accounting-not-empty");
+        }
+    }
+
+    /**
+     * Sets the base account.
+     *
+     * @param code {string} the base account code
+     * @param text {string} the text for the base account
+     */
+    setBaseAccount(code, text) {
+        this.#baseCode.value = code;
+        this.#base.innerText = text;
+        if (["1", "2", "3"].includes(code.substring(0, 1))) {
+            this.#isNeedOffsetControl.classList.remove("d-none");
+            this.#isNeedOffset.disabled = false;
+        } else {
+            this.#isNeedOffsetControl.classList.add("d-none");
+            this.#isNeedOffset.disabled = true;
+            this.#isNeedOffset.checked = false;
+        }
+        this.#validateBase();
+    }
+
+    /**
+     * Clears the base account.
+     *
+     */
+    clearBaseAccount() {
+        this.#baseCode.value = "";
+        this.#base.innerText = "";
+        this.#validateBase();
+    }
+
+    /**
+     * Validates the form.
+     *
+     * @returns {boolean} true if valid, or false otherwise
+     */
+    #validateForm() {
+        let isValid = true;
+        isValid = this.#validateBase() && isValid;
+        isValid = this.#validateTitle() && isValid;
+        return isValid;
+    }
+
+    /**
+     * Validates the base account.
+     *
+     * @returns {boolean} true if valid, or false otherwise
+     */
+    #validateBase() {
+        if (this.#baseCode.value === "") {
+            this.#baseControl.classList.add("is-invalid");
+            this.#baseError.innerText = A_("Please select the base account.");
+            return false;
+        }
+        this.#baseControl.classList.remove("is-invalid");
+        this.#baseError.innerText = "";
+        return true;
+    }
+
+    /**
+     * Validates the title.
+     *
+     * @returns {boolean} true if valid, or false otherwise
+     */
+    #validateTitle() {
+        this.#title.value = this.#title.value.trim();
+        if (this.#title.value === "") {
+            this.#title.classList.add("is-invalid");
+            this.#titleError.innerText = A_("Please fill in the title.");
+            return false;
+        }
+        this.#title.classList.remove("is-invalid");
+        this.#titleError.innerText = "";
+        return true;
+    }
+
+    /**
+     * The account form
+     * @type {AccountForm} the form
+     */
+    static #form;
+
+    static initialize() {
+        this.#form = new AccountForm();
+    }
 }
 
 /**
- * Initializes the query on the base account options.
+ * The base account selector.
  *
  * @private
  */
-function initializeBaseAccountQuery() {
-    const query = document.getElementById("accounting-base-selector-query");
-    const optionList = document.getElementById("accounting-base-option-list");
-    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");
-            });
-            optionList.classList.remove("d-none");
-            queryNoResult.classList.add("d-none");
-            return
+class BaseAccountSelector {
+
+    /**
+     * The account form
+     * @type {AccountForm}
+     */
+    #form;
+
+    /**
+     * The selector modal
+     * @type {HTMLDivElement}
+     */
+    #modal;
+
+    /**
+     * The query input
+     * @type {HTMLInputElement}
+     */
+    #query;
+
+    /**
+     * The error message when the query has no result
+     * @type {HTMLParagraphElement}
+     */
+    #queryNoResult;
+
+    /**
+     * The option list
+     * @type {HTMLUListElement}
+     */
+    #optionList;
+
+    /**
+     * The options
+     * @type {HTMLLIElement[]}
+     */
+    #options;
+
+    /**
+     * The button to clear the base account value
+     * @type {HTMLButtonElement}
+     */
+    #clearButton;
+
+    /**
+     * Constructs the base account selector.
+     *
+     * @param form {AccountForm} the form
+     */
+    constructor(form) {
+        this.#form = form;
+        this.#modal = document.getElementById("accounting-base-selector-modal");
+        this.#query = document.getElementById("accounting-base-selector-query");
+        this.#optionList = document.getElementById("accounting-base-selector-option-list");
+        // noinspection JSValidateTypes
+        this.#options = Array.from(document.getElementsByClassName("accounting-base-selector-option"));
+        this.#clearButton = document.getElementById("accounting-base-selector-clear");
+        this.#queryNoResult = document.getElementById("accounting-base-selector-option-no-result");
+        this.#modal.addEventListener("hidden.bs.modal", () => {
+            this.#form.onBaseAccountSelectorClosed();
+        });
+        for (const option of this.#options) {
+            option.onclick = () => {
+                this.#form.setBaseAccount(option.dataset.code, option.dataset.content);
+            };
         }
-        let hasAnyMatched = false;
-        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)) {
-                    isMatched = true;
-                    break;
+        this.#clearButton.onclick = () => {
+            this.#form.clearBaseAccount();
+        };
+        this.#initializeBaseAccountQuery();
+    }
+
+    /**
+     * Initializes the query.
+     *
+     */
+    #initializeBaseAccountQuery() {
+        this.#query.addEventListener("input", () => {
+            if (this.#query.value === "") {
+                for (const option of this.#options) {
+                    option.classList.remove("d-none");
+                }
+                this.#optionList.classList.remove("d-none");
+                this.#queryNoResult.classList.add("d-none");
+                return
+            }
+            let hasAnyMatched = false;
+            for (const option of this.#options) {
+                const queryValues = JSON.parse(option.dataset.queryValues);
+                let isMatched = false;
+                for (const queryValue of queryValues) {
+                    if (queryValue.includes(this.#query.value)) {
+                        isMatched = true;
+                        break;
+                    }
+                }
+                if (isMatched) {
+                    option.classList.remove("d-none");
+                    hasAnyMatched = true;
+                } else {
+                    option.classList.add("d-none");
                 }
             }
-            if (isMatched) {
-                option.classList.remove("d-none");
-                hasAnyMatched = true;
+            if (!hasAnyMatched) {
+                this.#optionList.classList.add("d-none");
+                this.#queryNoResult.classList.remove("d-none");
             } else {
-                option.classList.add("d-none");
+                this.#optionList.classList.remove("d-none");
+                this.#queryNoResult.classList.add("d-none");
             }
         });
-        if (!hasAnyMatched) {
-            optionList.classList.add("d-none");
-            queryNoResult.classList.remove("d-none");
-        } else {
-            optionList.classList.remove("d-none");
-            queryNoResult.classList.add("d-none");
+    }
+
+    /**
+     * The callback when the base account selector is shown.
+     *
+     * @param baseCode {string} the active base code
+     */
+    onOpen(baseCode) {
+        for (const option of this.#options) {
+            if (option.dataset.code === baseCode) {
+                option.classList.add("active");
+            } else {
+                option.classList.remove("active");
+            }
+        }
+        if (baseCode === "") {
+            this.#clearButton.classList.add("btn-secondary")
+            this.#clearButton.classList.remove("btn-danger");
+            this.#clearButton.disabled = true;
+        } else {
+            this.#clearButton.classList.add("btn-danger");
+            this.#clearButton.classList.remove("btn-secondary")
+            this.#clearButton.disabled = false;
         }
-    });
-}
-
-/**
- * Validates the form.
- *
- * @returns {boolean} true if valid, or false otherwise
- * @private
- */
-function validateForm() {
-    let isValid = true;
-    isValid = validateBase() && isValid;
-    isValid = validateTitle() && isValid;
-    return isValid;
-}
-
-/**
- * Validates the base account.
- *
- * @returns {boolean} true if valid, or false otherwise
- * @private
- */
-function validateBase() {
-    const field = document.getElementById("accounting-base-code");
-    const error = document.getElementById("accounting-base-code-error");
-    const displayField = document.getElementById("accounting-base");
-    field.value = field.value.trim();
-    if (field.value === "") {
-        displayField.classList.add("is-invalid");
-        error.innerText = A_("Please select the base account.");
-        return false;
     }
-    displayField.classList.remove("is-invalid");
-    error.innerText = "";
-    return true;
-}
-
-/**
- * Validates the title.
- *
- * @returns {boolean} true if valid, or false otherwise
- * @private
- */
-function validateTitle() {
-    const field = document.getElementById("accounting-title");
-    const error = document.getElementById("accounting-title-error");
-    field.value = field.value.trim();
-    if (field.value === "") {
-        field.classList.add("is-invalid");
-        error.innerText = A_("Please fill in the title.");
-        return false;
-    }
-    field.classList.remove("is-invalid");
-    error.innerText = "";
-    return true;
 }

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

@@ -20,12 +20,13 @@
 /* Author: imacat@mail.imacat.idv.tw (imacat)
  * First written: 2023/2/2
  */
+"use strict";
 
 // Initializes the page JavaScript.
-document.addEventListener("DOMContentLoaded", function () {
+document.addEventListener("DOMContentLoaded", () => {
     const list = document.getElementById("accounting-order-list");
     if (list !== null) {
-        const onReorder = function () {
+        const onReorder = () => {
             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");

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

@@ -0,0 +1,224 @@
+/* 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: 2023/2/28
+ */
+"use strict";
+
+/**
+ * The account selector.
+ *
+ */
+class AccountSelector {
+
+    /**
+     * The journal entry editor
+     * @type {JournalEntryEditor}
+     */
+    #entryEditor;
+
+    /**
+     * The entry type
+     * @type {string}
+     */
+    entryType;
+
+    /**
+     * The prefix of the HTML ID and class
+     * @type {string}
+     */
+    #prefix;
+
+    /**
+     * The button to clear the account
+     * @type {HTMLButtonElement}
+     */
+    #clearButton
+
+    /**
+     * The query input
+     * @type {HTMLInputElement}
+     */
+    #query;
+
+    /**
+     * The error message when the query has no result
+     * @type {HTMLParagraphElement}
+     */
+    #queryNoResult;
+
+    /**
+     * The option list
+     * @type {HTMLUListElement}
+     */
+    #optionList;
+
+    /**
+     * The options
+     * @type {HTMLLIElement[]}
+     */
+    #options;
+
+    /**
+     * The more item to show all accounts
+     * @type {HTMLLIElement}
+     */
+    #more;
+
+    /**
+     * Constructs an account selector.
+     *
+     * @param entryEditor {JournalEntryEditor} the journal entry editor
+     * @param entryType {string} the entry type, either "debit" or "credit"
+     */
+    constructor(entryEditor, entryType) {
+        this.#entryEditor = entryEditor
+        this.entryType = entryType;
+        this.#prefix = "accounting-account-selector-" + entryType;
+        this.#query = document.getElementById(this.#prefix + "-query");
+        this.#queryNoResult = document.getElementById(this.#prefix + "-option-no-result");
+        this.#optionList = document.getElementById(this.#prefix + "-option-list");
+        // noinspection JSValidateTypes
+        this.#options = Array.from(document.getElementsByClassName(this.#prefix + "-option"));
+        this.#more = document.getElementById(this.#prefix + "-more");
+        this.#clearButton = document.getElementById(this.#prefix + "-btn-clear");
+        this.#more.onclick = () => {
+            this.#more.classList.add("d-none");
+            this.#filterOptions();
+        };
+        this.#clearButton.onclick = () => this.#entryEditor.clearAccount();
+        for (const option of this.#options) {
+            option.onclick = () => this.#entryEditor.saveAccount(option.dataset.code, option.dataset.content, option.classList.contains("accounting-account-is-need-offset"));
+        }
+        this.#query.addEventListener("input", () => {
+            this.#filterOptions();
+        });
+    }
+
+    /**
+     * Filters the options.
+     *
+     */
+    #filterOptions() {
+        const codesInUse = this.#getCodesUsedInForm();
+        let shouldAnyShow = false;
+        for (const option of this.#options) {
+            const shouldShow = this.#shouldOptionShow(option, this.#more, codesInUse, this.#query);
+            if (shouldShow) {
+                option.classList.remove("d-none");
+                shouldAnyShow = true;
+            } else {
+                option.classList.add("d-none");
+            }
+        }
+        if (!shouldAnyShow && this.#more.classList.contains("d-none")) {
+            this.#optionList.classList.add("d-none");
+            this.#queryNoResult.classList.remove("d-none");
+        } else {
+            this.#optionList.classList.remove("d-none");
+            this.#queryNoResult.classList.add("d-none");
+        }
+    }
+
+    /**
+     * Returns the account codes that are used in the form.
+     *
+     * @return {string[]} the account codes that are used in the form
+     */
+    #getCodesUsedInForm() {
+        const inUse = this.#entryEditor.form.getAccountCodesUsed(this.entryType);
+        if (this.#entryEditor.accountCode !== null) {
+            inUse.push(this.#entryEditor.accountCode);
+        }
+        return inUse
+    }
+
+    /**
+     * Returns whether an option should show.
+     *
+     * @param option {HTMLLIElement} the option
+     * @param more {HTMLLIElement} the more 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 option should show, or false otherwise
+     */
+    #shouldOptionShow(option, more, inUse, query) {
+        const isQueryMatched = () => {
+            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 = () => {
+            if (more.classList.contains("d-none")) {
+                return true;
+            }
+            return option.classList.contains("accounting-account-in-use") || inUse.includes(option.dataset.code);
+        };
+        return isMoreMatched() && isQueryMatched();
+    }
+
+    /**
+     * The callback when the account selector is shown.
+     *
+     */
+    onOpen() {
+        this.#query.value = "";
+        this.#more.classList.remove("d-none");
+        this.#filterOptions();
+        for (const option of this.#options) {
+            if (option.dataset.code === this.#entryEditor.accountCode) {
+                option.classList.add("active");
+            } else {
+                option.classList.remove("active");
+            }
+        }
+        if (this.#entryEditor.accountCode === null) {
+            this.#clearButton.classList.add("btn-secondary");
+            this.#clearButton.classList.remove("btn-danger");
+            this.#clearButton.disabled = true;
+        } else {
+            this.#clearButton.classList.add("btn-danger");
+            this.#clearButton.classList.remove("btn-secondary");
+            this.#clearButton.disabled = false;
+        }
+    }
+
+    /**
+     * Returns the account selector instances.
+     *
+     * @param entryEditor {JournalEntryEditor} the journal entry editor
+     * @return {{debit: AccountSelector, credit: AccountSelector}}
+     */
+    static getInstances(entryEditor) {
+        const selectors = {}
+        const modals = Array.from(document.getElementsByClassName("accounting-account-selector"));
+        for (const modal of modals) {
+            selectors[modal.dataset.entryType] = new AccountSelector(entryEditor, modal.dataset.entryType);
+        }
+        return selectors;
+    }
+}

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

@@ -20,155 +20,155 @@
 /* Author: imacat@mail.imacat.idv.tw (imacat)
  * First written: 2023/2/6
  */
+"use strict";
 
 // Initializes the page JavaScript.
-document.addEventListener("DOMContentLoaded", function () {
-    document.getElementById("accounting-code")
-        .onchange = validateCode;
-    document.getElementById("accounting-name")
-        .onchange = validateName;
-    document.getElementById("accounting-form")
-        .onsubmit = validateForm;
+document.addEventListener("DOMContentLoaded", () => {
+    CurrencyForm.initialize();
 });
 
 /**
- * The asynchronous validation result
- * @type {object}
- * @private
- */
-let isAsyncValid = {};
-
-/**
- * Validates the form.
- *
- * @returns {boolean} true if valid, or false otherwise
- * @private
- */
-function validateForm() {
-    isAsyncValid = {
-        "code": false,
-        "_sync": false,
-    };
-    let isValid = true;
-    isValid = validateCode() && isValid;
-    isValid = validateName() && isValid;
-    isAsyncValid["_sync"] = isValid;
-    submitFormIfAllAsyncValid();
-    return false;
-}
-
-/**
- * Submits the form if the whole form passed the asynchronous
- * validations.
+ * The currency form.
  *
  * @private
  */
-function submitFormIfAllAsyncValid() {
-    let isValid = true;
-    Object.keys(isAsyncValid).forEach(function (key) {
-        isValid = isAsyncValid[key] && isValid;
-    });
-    if (isValid) {
-        document.getElementById("accounting-form").submit()
-    }
-}
+class CurrencyForm {
 
-/**
- * Validates the code.
- *
- * @param changeEvent {Event} the change event, if invoked from onchange
- * @returns {boolean} true if valid, or false otherwise
- * @private
- */
-function validateCode(changeEvent = null) {
-    const key = "code";
-    const isSubmission = changeEvent === null;
-    let hasAsyncValidation = false;
-    const field = document.getElementById("accounting-code");
-    const error = document.getElementById("accounting-code-error");
-    field.value = field.value.trim();
-    if (field.value === "") {
-        field.classList.add("is-invalid");
-        error.innerText = A_("Please fill in the code.");
-        return false;
-    }
-    const blocklist = JSON.parse(field.dataset.blocklist);
-    if (blocklist.includes(field.value)) {
-        field.classList.add("is-invalid");
-        error.innerText = A_("This code is not available.");
-        return false;
-    }
-    if (!field.value.match(/^[A-Z]{3}$/)) {
-        field.classList.add("is-invalid");
-        error.innerText = A_("Code can only be composed of 3 upper-cased letters.");
-        return false;
-    }
-    const original = field.dataset.original;
-    if (original === "" || field.value !== original) {
-        hasAsyncValidation = true;
-        validateAsyncCodeIsDuplicated(isSubmission, key);
-    }
-    if (!hasAsyncValidation) {
-        isAsyncValid[key] = true;
-        field.classList.remove("is-invalid");
-        error.innerText = "";
-    }
-    return true;
-}
+    /**
+     * The form.
+     * @type {HTMLFormElement}
+     */
+    #formElement;
 
-/**
- * Validates asynchronously whether the code is duplicated.
- * The boolean validation result is stored in isAsyncValid[key].
- *
- * @param isSubmission {boolean} whether this is invoked from a form submission
- * @param key {string} the key to store the result in isAsyncValid
- * @private
- */
-function validateAsyncCodeIsDuplicated(isSubmission, key) {
-    const field = document.getElementById("accounting-code");
-    const error = document.getElementById("accounting-code-error");
-    const url = field.dataset.existsUrl;
-    const onLoad = function () {
-        if (this.status === 200) {
-            const result = JSON.parse(this.responseText);
-            if (result["exists"]) {
-                field.classList.add("is-invalid");
-                error.innerText = A_("Code conflicts with another currency.");
-                if (isSubmission) {
-                    isAsyncValid[key] = false;
+    /**
+     * The code
+     * @type {HTMLInputElement}
+     */
+    #code;
+
+    /**
+     * The error message of the code
+     * @type {HTMLDivElement}
+     */
+    #codeError;
+
+    /**
+     * The name
+     * @type {HTMLInputElement}
+     */
+    #name;
+
+    /**
+     * The error message of the name
+     * @type {HTMLDivElement}
+     */
+    #nameError;
+
+    /**
+     * Constructs the currency form.
+     *
+     */
+    constructor() {
+        this.#formElement = document.getElementById("accounting-form");
+        this.#code = document.getElementById("accounting-code");
+        this.#codeError = document.getElementById("accounting-code-error");
+        this.#name = document.getElementById("accounting-name");
+        this.#nameError = document.getElementById("accounting-name-error");
+        this.#code.onchange = () => {
+            this.#validateCode().then();
+        };
+        this.#name.onchange = () => {
+            this.#validateName();
+        };
+        this.#formElement.onsubmit = () => {
+            this.#validateForm().then((isValid) => {
+                if (isValid) {
+                    this.#formElement.submit();
                 }
-                return;
-            }
-            field.classList.remove("is-invalid");
-            error.innerText = "";
-            if (isSubmission) {
-                isAsyncValid[key] = true;
-                submitFormIfAllAsyncValid();
+            });
+            return false;
+        };
+    }
+
+    /**
+     * Validates the form.
+     *
+     * @returns {Promise<boolean>} true if valid, or false otherwise
+     */
+    async #validateForm() {
+        let isValid = true;
+        isValid = await this.#validateCode() && isValid;
+        isValid = this.#validateName() && isValid;
+        return isValid;
+    }
+
+    /**
+     * Validates the code.
+     *
+     * @param changeEvent {Event} the change event, if invoked from onchange
+     * @returns {Promise<boolean>} true if valid, or false otherwise
+     */
+    async #validateCode(changeEvent = null) {
+        this.#code.value = this.#code.value.trim();
+        if (this.#code.value === "") {
+            this.#code.classList.add("is-invalid");
+            this.#codeError.innerText = A_("Please fill in the code.");
+            return false;
+        }
+        const blocklist = JSON.parse(this.#code.dataset.blocklist);
+        if (blocklist.includes(this.#code.value)) {
+            this.#code.classList.add("is-invalid");
+            this.#codeError.innerText = A_("This code is not available.");
+            return false;
+        }
+        if (!this.#code.value.match(/^[A-Z]{3}$/)) {
+            this.#code.classList.add("is-invalid");
+            this.#codeError.innerText = A_("Code can only be composed of 3 upper-cased letters.");
+            return false;
+        }
+        const original = this.#code.dataset.original;
+        if (original === "" || this.#code.value !== original) {
+            const response = await fetch(this.#code.dataset.existsUrl + "?q=" + encodeURIComponent(this.#code.value));
+            const data = await response.json();
+            if (data["exists"]) {
+                this.#code.classList.add("is-invalid");
+                this.#codeError.innerText = A_("Code conflicts with another currency.");
+                return false;
             }
         }
-    };
-    const request = new XMLHttpRequest();
-    request.onload = onLoad;
-    request.open("GET", url + "?q=" + encodeURIComponent(field.value));
-    request.send();
-}
-
-/**
- * Validates the name.
- *
- * @returns {boolean} true if valid, or false otherwise
- * @private
- */
-function validateName() {
-    const field = document.getElementById("accounting-name");
-    const error = document.getElementById("accounting-name-error");
-    field.value = field.value.trim();
-    if (field.value === "") {
-        field.classList.add("is-invalid");
-        error.innerText = A_("Please fill in the name.");
-        return false;
+        this.#code.classList.remove("is-invalid");
+        this.#codeError.innerText = "";
+        return true;
+    }
+
+    /**
+     * Validates the name.
+     *
+     * @returns {boolean} true if valid, or false otherwise
+     */
+    #validateName() {
+        this.#name.value = this.#name.value.trim();
+        if (this.#name.value === "") {
+            this.#name.classList.add("is-invalid");
+            this.#nameError.innerText = A_("Please fill in the name.");
+            return false;
+        }
+        this.#name.classList.remove("is-invalid");
+        this.#nameError.innerText = "";
+        return true;
+    }
+
+    /**
+     * The form
+     * @type {CurrencyForm}
+     */
+    static #form;
+
+    /**
+     * Initializes the currency form.
+     *
+     */
+    static initialize() {
+        this.#form = new CurrencyForm();
     }
-    field.classList.remove("is-invalid");
-    error.innerText = "";
-    return true;
 }

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

@@ -20,6 +20,7 @@
 /* Author: imacat@mail.imacat.idv.tw (imacat)
  * First written: 2023/2/3
  */
+"use strict";
 
 /**
  * Initializes the drag-and-drop reordering on a list.
@@ -42,21 +43,21 @@ function initializeDragAndDropReordering(list, onReorder) {
 function initializeMouseDragAndDropReordering(list, onReorder) {
     const items = Array.from(list.children);
     let dragged = null;
-    items.forEach(function (item) {
+    for (const item of items) {
         item.draggable = true;
-        item.addEventListener("dragstart", function () {
+        item.addEventListener("dragstart", () => {
             dragged = item;
-            dragged.classList.add("list-group-item-dark");
+            dragged.classList.add("accounting-dragged");
         });
-        item.addEventListener("dragover", function () {
+        item.addEventListener("dragover", () => {
             onDragOver(dragged, item);
             onReorder();
         });
-        item.addEventListener("dragend", function () {
-            dragged.classList.remove("list-group-item-dark");
+        item.addEventListener("dragend", () => {
+            dragged.classList.remove("accounting-dragged");
             dragged = null;
         });
-    });
+    }
 }
 
 /**
@@ -68,20 +69,20 @@ function initializeMouseDragAndDropReordering(list, onReorder) {
  */
 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");
+    for (const item of items) {
+        item.addEventListener("touchstart", () => {
+            item.classList.add("accounting-dragged");
         });
-        item.addEventListener("touchmove", function (event) {
+        item.addEventListener("touchmove", (event) => {
             const touch = event.targetTouches[0];
             const target = document.elementFromPoint(touch.pageX, touch.pageY);
             onDragOver(item, target);
             onReorder();
         });
-        item.addEventListener("touchend", function () {
-            item.classList.remove("list-group-item-dark");
+        item.addEventListener("touchend", () => {
+            item.classList.remove("accounting-dragged");
         });
-    });
+    }
 }
 
 /**
@@ -91,7 +92,7 @@ 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/journal-entry-editor.js

@@ -0,0 +1,596 @@
+/* The Mia! Accounting Flask Project
+ * journal-entry-editor.js: The JavaScript for the journal entry editor
+ */
+
+/*  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
+ */
+"use strict";
+
+/**
+ * The journal entry editor.
+ *
+ */
+class JournalEntryEditor {
+
+    /**
+     * The transaction form
+     * @type {TransactionForm}
+     */
+    form;
+
+    /**
+     * The journal entry editor
+     * @type {HTMLFormElement}
+     */
+    #element;
+
+    /**
+     * The bootstrap modal
+     * @type {HTMLDivElement}
+     */
+    #modal;
+
+    /**
+     * The entry type, either "debit" or "credit"
+     * @type {string}
+     */
+    entryType;
+
+    /**
+     * The prefix of the HTML ID and class
+     * @type {string}
+     */
+    #prefix = "accounting-entry-editor"
+
+    /**
+     * The container of the original entry
+     * @type {HTMLDivElement}
+     */
+    #originalEntryContainer;
+
+    /**
+     * The control of the original entry
+     * @type {HTMLDivElement}
+     */
+    #originalEntryControl;
+
+    /**
+     * The original entry
+     * @type {HTMLDivElement}
+     */
+    #originalEntry;
+
+    /**
+     * The error message of the original entry
+     * @type {HTMLDivElement}
+     */
+    #originalEntryError;
+
+    /**
+     * The delete button of the original entry
+     * @type {HTMLButtonElement}
+     */
+    #originalEntryDelete;
+
+    /**
+     * The control of the summary
+     * @type {HTMLDivElement}
+     */
+    #summaryControl;
+
+    /**
+     * The summary
+     * @type {HTMLDivElement}
+     */
+    #summary;
+
+    /**
+     * The error message of the summary
+     * @type {HTMLDivElement}
+     */
+    #summaryError;
+
+    /**
+     * The control of the account
+     * @type {HTMLDivElement}
+     */
+    #accountControl;
+
+    /**
+     * The account
+     * @type {HTMLDivElement}
+     */
+    #account;
+
+    /**
+     * The error message of the account
+     * @type {HTMLDivElement}
+     */
+    #accountError;
+
+    /**
+     * The amount
+     * @type {HTMLInputElement}
+     */
+    #amount;
+
+    /**
+     * The error message of the amount
+     * @type {HTMLDivElement}
+     */
+    #amountError;
+
+    /**
+     * The journal entry to edit
+     * @type {JournalEntrySubForm|null}
+     */
+    entry;
+
+    /**
+     * The debit or credit entry side sub-form
+     * @type {DebitCreditSideSubForm}
+     */
+    #side;
+
+    /**
+     * Whether the journal entry needs offset
+     * @type {boolean}
+     */
+    isNeedOffset = false;
+
+    /**
+     * The ID of the original entry
+     * @type {string|null}
+     */
+    originalEntryId = null;
+
+    /**
+     * The date of the original entry
+     * @type {string|null}
+     */
+    originalEntryDate = null;
+
+    /**
+     * The text of the original entry
+     * @type {string|null}
+     */
+    originalEntryText = null;
+
+    /**
+     * The account code
+     * @type {string|null}
+     */
+    accountCode = null;
+
+    /**
+     * The account text
+     * @type {string|null}
+     */
+    accountText = null;
+
+    /**
+     * The summary
+     * @type {string|null}
+     */
+    summary = null;
+
+    /**
+     * The amount
+     * @type {string}
+     */
+    amount = "";
+
+    /**
+     * The summary editors
+     * @type {{debit: SummaryEditor, credit: SummaryEditor}}
+     */
+    #summaryEditors;
+
+    /**
+     * The account selectors
+     * @type {{debit: AccountSelector, credit: AccountSelector}}
+     */
+    #accountSelectors;
+
+    /**
+     * The original entry selector
+     * @type {OriginalEntrySelector}
+     */
+    originalEntrySelector;
+
+    /**
+     * Constructs a new journal entry editor.
+     *
+     * @param form {TransactionForm} the transaction form
+     */
+    constructor(form) {
+        this.form = form;
+        this.#element = document.getElementById(this.#prefix);
+        this.#modal = document.getElementById(this.#prefix + "-modal");
+        this.#originalEntryContainer = document.getElementById(this.#prefix + "-original-entry-container");
+        this.#originalEntryControl = document.getElementById(this.#prefix + "-original-entry-control");
+        this.#originalEntry = document.getElementById(this.#prefix + "-original-entry");
+        this.#originalEntryError = document.getElementById(this.#prefix + "-original-entry-error");
+        this.#originalEntryDelete = document.getElementById(this.#prefix + "-original-entry-delete");
+        this.#summaryControl = document.getElementById(this.#prefix + "-summary-control");
+        this.#summary = document.getElementById(this.#prefix + "-summary");
+        this.#summaryError = document.getElementById(this.#prefix + "-summary-error");
+        this.#accountControl = document.getElementById(this.#prefix + "-account-control");
+        this.#account = document.getElementById(this.#prefix + "-account");
+        this.#accountError = document.getElementById(this.#prefix + "-account-error")
+        this.#amount = document.getElementById(this.#prefix + "-amount");
+        this.#amountError = document.getElementById(this.#prefix + "-amount-error");
+        this.#summaryEditors = SummaryEditor.getInstances(this);
+        this.#accountSelectors = AccountSelector.getInstances(this);
+        this.originalEntrySelector = new OriginalEntrySelector();
+        this.#originalEntryControl.onclick = () => this.originalEntrySelector.onOpen(this, this.originalEntryId)
+        this.#originalEntryDelete.onclick = () => this.clearOriginalEntry();
+        this.#summaryControl.onclick = () => this.#summaryEditors[this.entryType].onOpen();
+        this.#accountControl.onclick = () => this.#accountSelectors[this.entryType].onOpen();
+        this.#amount.onchange = () => this.#validateAmount();
+        this.#element.onsubmit = () => {
+            if (this.#validate()) {
+                if (this.entry === null) {
+                    this.entry = this.#side.addJournalEntry();
+                }
+                this.amount = this.#amount.value;
+                this.entry.save(this);
+                bootstrap.Modal.getInstance(this.#modal).hide();
+            }
+            return false;
+        };
+    }
+
+    /**
+     * Saves the original entry from the original entry selector.
+     *
+     * @param originalEntry {OriginalEntry} the original entry
+     */
+    saveOriginalEntry(originalEntry) {
+        this.isNeedOffset = false;
+        this.#originalEntryContainer.classList.remove("d-none");
+        this.#originalEntryControl.classList.add("accounting-not-empty");
+        this.originalEntryId = originalEntry.id;
+        this.originalEntryDate = originalEntry.date;
+        this.originalEntryText = originalEntry.text;
+        this.#originalEntry.innerText = originalEntry.text;
+        this.#setEnableSummaryAccount(false);
+        if (originalEntry.summary === "") {
+            this.#summaryControl.classList.remove("accounting-not-empty");
+        } else {
+            this.#summaryControl.classList.add("accounting-not-empty");
+        }
+        this.summary = originalEntry.summary === ""? null: originalEntry.summary;
+        this.#summary.innerText = originalEntry.summary;
+        this.#accountControl.classList.add("accounting-not-empty");
+        this.accountCode = originalEntry.accountCode;
+        this.accountText = originalEntry.accountText;
+        this.#account.innerText = originalEntry.accountText;
+        this.#amount.value = String(originalEntry.netBalance);
+        this.#amount.max = String(originalEntry.netBalance);
+        this.#amount.min = "0";
+        this.#validate();
+    }
+
+    /**
+     * Clears the original entry.
+     *
+     */
+    clearOriginalEntry() {
+        this.isNeedOffset = false;
+        this.#originalEntryContainer.classList.add("d-none");
+        this.#originalEntryControl.classList.remove("accounting-not-empty");
+        this.originalEntryId = null;
+        this.originalEntryDate = null;
+        this.originalEntryText = null;
+        this.#originalEntry.innerText = "";
+        this.#setEnableSummaryAccount(true);
+        this.#accountControl.classList.remove("accounting-not-empty");
+        this.accountCode = null;
+        this.accountText = null;
+        this.#account.innerText = "";
+        this.#amount.max = "";
+    }
+
+    /**
+     * Returns the currency code.
+     *
+     * @return {string} the currency code
+     */
+    getCurrencyCode() {
+        return this.#side.currency.getCurrencyCode();
+    }
+
+    /**
+     * Saves the summary from the summary editor.
+     *
+     * @param summary {string} the summary
+     */
+    saveSummary(summary) {
+        if (summary === "") {
+            this.#summaryControl.classList.remove("accounting-not-empty");
+        } else {
+            this.#summaryControl.classList.add("accounting-not-empty");
+        }
+        this.summary = summary === ""? null: summary;
+        this.#summary.innerText = summary;
+        this.#validateSummary();
+        bootstrap.Modal.getOrCreateInstance(this.#modal).show();
+    }
+
+    /**
+     * Saves the summary with the suggested account from the summary editor.
+     *
+     * @param summary {string} the summary
+     * @param accountCode {string} the account code
+     * @param accountText {string} the account text
+     * @param isAccountNeedOffset {boolean} true if the journal entries in the account need offset, or false otherwise
+     */
+    saveSummaryWithAccount(summary, accountCode, accountText, isAccountNeedOffset) {
+        this.isNeedOffset = isAccountNeedOffset;
+        this.#accountControl.classList.add("accounting-not-empty");
+        this.accountCode = accountCode;
+        this.accountText = accountText;
+        this.#account.innerText = accountText;
+        this.#validateAccount();
+        this.saveSummary(summary)
+    }
+
+    /**
+     * Clears the account.
+     *
+     */
+    clearAccount() {
+        this.isNeedOffset = false;
+        this.#accountControl.classList.remove("accounting-not-empty");
+        this.accountCode = null;
+        this.accountText = null;
+        this.#account.innerText = "";
+        this.#validateAccount();
+    }
+
+    /**
+     * Sets the account.
+     *
+     * @param code {string} the account code
+     * @param text {string} the account text
+     * @param isNeedOffset {boolean} true if the journal entries in the account need offset or false otherwise
+     */
+    saveAccount(code, text, isNeedOffset) {
+        this.isNeedOffset = isNeedOffset;
+        this.#accountControl.classList.add("accounting-not-empty");
+        this.accountCode = code;
+        this.accountText = text;
+        this.#account.innerText = text;
+        this.#validateAccount();
+    }
+
+    /**
+     * Validates the form.
+     *
+     * @returns {boolean} true if valid, or false otherwise
+     */
+    #validate() {
+        let isValid = true;
+        isValid = this.#validateOriginalEntry() && isValid;
+        isValid = this.#validateSummary() && isValid;
+        isValid = this.#validateAccount() && isValid;
+        isValid = this.#validateAmount() && isValid
+        return isValid;
+    }
+
+    /**
+     * Validates the original entry.
+     *
+     * @return {boolean} true if valid, or false otherwise
+     * @private
+     */
+    #validateOriginalEntry() {
+        this.#originalEntryControl.classList.remove("is-invalid");
+        this.#originalEntryError.innerText = "";
+        return true;
+    }
+
+    /**
+     * Validates the summary.
+     *
+     * @return {boolean} true if valid, or false otherwise
+     * @private
+     */
+    #validateSummary() {
+        this.#summary.classList.remove("is-invalid");
+        this.#summaryError.innerText = "";
+        return true;
+    }
+
+    /**
+     * Validates the account.
+     *
+     * @return {boolean} true if valid, or false otherwise
+     */
+    #validateAccount() {
+        if (this.accountCode === null) {
+            this.#accountControl.classList.add("is-invalid");
+            this.#accountError.innerText = A_("Please select the account.");
+            return false;
+        }
+        this.#accountControl.classList.remove("is-invalid");
+        this.#accountError.innerText = "";
+        return true;
+    }
+
+    /**
+     * Validates the amount.
+     *
+     * @return {boolean} true if valid, or false otherwise
+     * @private
+     */
+    #validateAmount() {
+        this.#amount.value = this.#amount.value.trim();
+        this.#amount.classList.remove("is-invalid");
+        if (this.#amount.value === "") {
+            this.#amount.classList.add("is-invalid");
+            this.#amountError.innerText = A_("Please fill in the amount.");
+            return false;
+        }
+        const amount =new Decimal(this.#amount.value);
+        if (amount.lessThanOrEqualTo(0)) {
+            this.#amount.classList.add("is-invalid");
+            this.#amountError.innerText = A_("Please fill in a positive amount.");
+            return false;
+        }
+        if (this.#amount.max !== "") {
+            if (amount.greaterThan(new Decimal(this.#amount.max))) {
+                this.#amount.classList.add("is-invalid");
+                this.#amountError.innerText = A_("The amount must not exceed the net balance %(balance)s of the original entry.", {balance: new Decimal(this.#amount.max)});
+                return false;
+            }
+        }
+        if (this.#amount.min !== "") {
+            const min = new Decimal(this.#amount.min);
+            if (amount.lessThan(min)) {
+                this.#amount.classList.add("is-invalid");
+                this.#amountError.innerText = A_("The amount must not be less than the offset total %(total)s.", {total: formatDecimal(min)});
+                return false;
+            }
+        }
+        this.#amount.classList.remove("is-invalid");
+        this.#amountError.innerText = "";
+        return true;
+    }
+
+    /**
+     * The callback when adding a new journal entry.
+     *
+     * @param side {DebitCreditSideSubForm} the debit or credit side sub-form
+     */
+    onAddNew(side) {
+        this.entry = null;
+        this.#side = side;
+        this.entryType = this.#side.entryType;
+        this.isNeedOffset = false;
+        this.#originalEntryContainer.classList.add("d-none");
+        this.#originalEntryControl.classList.remove("accounting-not-empty");
+        this.#originalEntryControl.classList.remove("is-invalid");
+        this.originalEntryId = null;
+        this.originalEntryDate = null;
+        this.originalEntryText = null;
+        this.#originalEntry.innerText = "";
+        this.#setEnableSummaryAccount(true);
+        this.#summaryControl.classList.remove("accounting-not-empty");
+        this.#summaryControl.classList.remove("is-invalid");
+        this.summary = null;
+        this.#summary.innerText = ""
+        this.#summaryError.innerText = ""
+        this.#accountControl.classList.remove("accounting-not-empty");
+        this.#accountControl.classList.remove("is-invalid");
+        this.accountCode = null;
+        this.accountText = null;
+        this.#account.innerText = "";
+        this.#accountError.innerText = "";
+        this.#amount.value = "";
+        this.#amount.max = "";
+        this.#amount.min = "0";
+        this.#amount.classList.remove("is-invalid");
+        this.#amountError.innerText = "";
+    }
+
+    /**
+     * The callback when editing a journal entry.
+     *
+     * @param entry {JournalEntrySubForm} the journal entry sub-form
+     */
+    onEdit(entry) {
+        this.entry = entry;
+        this.#side = entry.side;
+        this.entryType = this.#side.entryType;
+        this.isNeedOffset = entry.isNeedOffset();
+        this.originalEntryId = entry.getOriginalEntryId();
+        this.originalEntryDate = entry.getOriginalEntryDate();
+        this.originalEntryText = entry.getOriginalEntryText();
+        this.#originalEntry.innerText = this.originalEntryText;
+        if (this.originalEntryId === null) {
+            this.#originalEntryContainer.classList.add("d-none");
+            this.#originalEntryControl.classList.remove("accounting-not-empty");
+        } else {
+            this.#originalEntryContainer.classList.remove("d-none");
+            this.#originalEntryControl.classList.add("accounting-not-empty");
+        }
+        this.#setEnableSummaryAccount(!entry.isMatched && this.originalEntryId === null);
+        this.summary = entry.getSummary();
+        if (this.summary === null) {
+            this.#summaryControl.classList.remove("accounting-not-empty");
+        } else {
+            this.#summaryControl.classList.add("accounting-not-empty");
+        }
+        this.#summary.innerText = this.summary === null? "": this.summary;
+        if (entry.getAccountCode() === null) {
+            this.#accountControl.classList.remove("accounting-not-empty");
+        } else {
+            this.#accountControl.classList.add("accounting-not-empty");
+        }
+        this.accountCode = entry.getAccountCode();
+        this.accountText = entry.getAccountText();
+        this.#account.innerText = this.accountText;
+        this.#amount.value = entry.getAmount() === null? "": String(entry.getAmount());
+        const maxAmount = this.#getMaxAmount();
+        this.#amount.max = maxAmount === null? "": maxAmount;
+        this.#amount.min = entry.getAmountMin() === null? "": String(entry.getAmountMin());
+        this.#validate();
+    }
+
+    /**
+     * Finds out the max amount.
+     *
+     * @return {Decimal|null} the max amount
+     */
+    #getMaxAmount() {
+        if (this.originalEntryId === null) {
+            return null;
+        }
+        return this.originalEntrySelector.getNetBalance(this.entry, this.form, this.originalEntryId);
+    }
+
+    /**
+     * Sets the enable status of the summary and account.
+     *
+     * @param isEnabled {boolean} true to enable, or false otherwise
+     */
+    #setEnableSummaryAccount(isEnabled) {
+        if (isEnabled) {
+            this.#summaryControl.dataset.bsToggle = "modal";
+            this.#summaryControl.dataset.bsTarget = "#accounting-summary-editor-" + this.#side.entryType + "-modal";
+            this.#summaryControl.classList.remove("accounting-disabled");
+            this.#summaryControl.classList.add("accounting-clickable");
+            this.#accountControl.dataset.bsToggle = "modal";
+            this.#accountControl.dataset.bsTarget = "#accounting-account-selector-" + this.#side.entryType + "-modal";
+            this.#accountControl.classList.remove("accounting-disabled");
+            this.#accountControl.classList.add("accounting-clickable");
+        } else {
+            this.#summaryControl.dataset.bsToggle = "";
+            this.#summaryControl.dataset.bsTarget = "";
+            this.#summaryControl.classList.add("accounting-disabled");
+            this.#summaryControl.classList.remove("accounting-clickable");
+            this.#accountControl.dataset.bsToggle = "";
+            this.#accountControl.dataset.bsTarget = "";
+            this.#accountControl.classList.add("accounting-disabled");
+            this.#accountControl.classList.remove("accounting-clickable");
+        }
+    }
+}

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

@@ -0,0 +1,45 @@
+/* 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
+ */
+"use strict";
+
+// Initializes the page JavaScript.
+document.addEventListener("DOMContentLoaded", () => {
+    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 = () => {
+        if (fab.classList.contains("show")) {
+            fab.classList.remove("show");
+        } else {
+            fab.classList.add("show");
+        }
+    }
+}

src/accounting/static/js/original-entry-selector.js

@@ -0,0 +1,417 @@
+/* The Mia! Accounting Flask Project
+ * original-entry-selector.js: The JavaScript for the original entry selector
+ */
+
+/*  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: 2023/3/10
+ */
+"use strict";
+
+/**
+ * The original entry selector.
+ *
+ */
+class OriginalEntrySelector {
+
+    /**
+     * The prefix of the HTML ID and class
+     * @type {string}
+     */
+    #prefix = "accounting-original-entry-selector";
+
+    /**
+     * The modal of the original entry editor
+     * @type {HTMLDivElement}
+     */
+    #modal;
+
+    /**
+     * The query input
+     * @type {HTMLInputElement}
+     */
+    #query;
+
+    /**
+     * The error message when the query has no result
+     * @type {HTMLParagraphElement}
+     */
+    #queryNoResult;
+
+    /**
+     * The option list
+     * @type {HTMLUListElement}
+     */
+    #optionList;
+
+    /**
+     * The options
+     * @type {OriginalEntry[]}
+     */
+    #options;
+
+    /**
+     * The options by their ID
+     * @type {Object.<string, OriginalEntry>}
+     */
+    #optionById;
+
+    /**
+     * The journal entry editor
+     * @type {JournalEntryEditor}
+     */
+    entryEditor;
+
+    /**
+     * The currency code
+     * @type {string}
+     */
+    #currencyCode;
+
+    /**
+     * The entry
+     */
+    #entryType;
+
+    /**
+     * Constructs an original entry selector.
+     *
+     */
+    constructor() {
+        this.#modal = document.getElementById(this.#prefix + "-modal");
+        this.#query = document.getElementById(this.#prefix + "-query");
+        this.#queryNoResult = document.getElementById(this.#prefix + "-option-no-result");
+        this.#optionList = document.getElementById(this.#prefix + "-option-list");
+        this.#options = Array.from(document.getElementsByClassName(this.#prefix + "-option")).map((element) => new OriginalEntry(this, element));
+        this.#optionById = {};
+        for (const option of this.#options) {
+            this.#optionById[option.id] = option;
+        }
+        this.#query.addEventListener("input", () => {
+            this.#filterOptions();
+        });
+    }
+
+    /**
+     * Returns the net balance for an original entry.
+     *
+     * @param currentEntry {JournalEntrySubForm} the journal entry sub-form that is currently editing
+     * @param form {TransactionForm} the transaction form
+     * @param originalEntryId {string} the ID of the original entry
+     * @return {Decimal} the net balance of the original entry
+     */
+    getNetBalance(currentEntry, form, originalEntryId) {
+        const otherEntries = form.getEntries().filter((entry) => entry !== currentEntry);
+        let otherOffset = new Decimal(0);
+        for (const otherEntry of otherEntries) {
+            if (otherEntry.getOriginalEntryId() === originalEntryId) {
+                const amount = otherEntry.getAmount();
+                if (amount !== null) {
+                    otherOffset = otherOffset.plus(amount);
+                }
+            }
+        }
+        return this.#optionById[originalEntryId].bareNetBalance.minus(otherOffset);
+    }
+
+    /**
+     * Updates the net balances, subtracting the offset amounts on the form but the currently editing journal entry
+     *
+     */
+    #updateNetBalances() {
+        const otherEntries = this.entryEditor.form.getEntries().filter((entry) => entry !== this.entryEditor.entry);
+        const otherOffsets = {}
+        for (const otherEntry of otherEntries) {
+            const otherOriginalEntryId = otherEntry.getOriginalEntryId();
+            const amount = otherEntry.getAmount();
+            if (otherOriginalEntryId === null || amount === null) {
+                continue;
+            }
+            if (!(otherOriginalEntryId in otherOffsets)) {
+                otherOffsets[otherOriginalEntryId] = new Decimal("0");
+            }
+            otherOffsets[otherOriginalEntryId] = otherOffsets[otherOriginalEntryId].plus(amount);
+        }
+        for (const option of this.#options) {
+            if (option.id in otherOffsets) {
+                option.updateNetBalance(otherOffsets[option.id]);
+            } else {
+                option.resetNetBalance();
+            }
+        }
+    }
+
+    /**
+     * Filters the options.
+     *
+     */
+    #filterOptions() {
+        let hasAnyMatched = false;
+        for (const option of this.#options) {
+            if (option.isMatched(this.#entryType, this.#currencyCode, this.#query.value)) {
+                option.setShown(true);
+                hasAnyMatched = true;
+            } else {
+                option.setShown(false);
+            }
+        }
+        if (!hasAnyMatched) {
+            this.#optionList.classList.add("d-none");
+            this.#queryNoResult.classList.remove("d-none");
+        } else {
+            this.#optionList.classList.remove("d-none");
+            this.#queryNoResult.classList.add("d-none");
+        }
+    }
+
+    /**
+     * The callback when the original entry selector is shown.
+     *
+     * @param entryEditor {JournalEntryEditor} the journal entry editor
+     * @param originalEntryId {string|null} the ID of the original entry
+     */
+    onOpen(entryEditor, originalEntryId = null) {
+        this.entryEditor = entryEditor
+        this.#currencyCode = entryEditor.getCurrencyCode();
+        this.#entryType = entryEditor.entryType;
+        for (const option of this.#options) {
+            option.setActive(option.id === originalEntryId);
+        }
+        this.#query.value = "";
+        this.#updateNetBalances();
+        this.#filterOptions();
+    }
+}
+
+/**
+ * An original entry.
+ *
+ */
+class OriginalEntry {
+
+    /**
+     * The original entry selector
+     * @type {OriginalEntrySelector}
+     */
+    #selector;
+
+    /**
+     * The element
+     * @type {HTMLLIElement}
+     */
+    #element;
+
+    /**
+     * The ID
+     * @type {string}
+     */
+    id;
+
+    /**
+     * The date
+     * @type {string}
+     */
+    date;
+
+    /**
+     * The entry type, either "debit" or "credit"
+     * @type {string}
+     */
+    #entryType;
+
+    /**
+     * The currency code
+     * @type {string}
+     */
+    #currencyCode;
+
+    /**
+     * The account code
+     * @type {string}
+     */
+    accountCode;
+
+    /**
+     * The account text
+     * @type {string}
+     */
+    accountText;
+
+    /**
+     * The summary
+     * @type {string}
+     */
+    summary;
+
+    /**
+     * The net balance, without the offset amounts on the form
+     * @type {Decimal}
+     */
+    bareNetBalance;
+
+    /**
+     * The net balance
+     * @type {Decimal}
+     */
+    netBalance;
+
+    /**
+     * The text of the net balance
+     * @type {HTMLSpanElement}
+     */
+    netBalanceText;
+
+    /**
+     * The text representation of the original entry
+     * @type {string}
+     */
+    text;
+
+    /**
+     * The values to query against
+     * @type {string[][]}
+     */
+    #queryValues;
+
+    /**
+     * Constructs an original entry.
+     *
+     * @param selector {OriginalEntrySelector} the original entry selector
+     * @param element {HTMLLIElement} the element
+     */
+    constructor(selector, element) {
+        this.#selector = selector;
+        this.#element = element;
+        this.id = element.dataset.id;
+        this.date = element.dataset.date;
+        this.#entryType = element.dataset.entryType;
+        this.#currencyCode = element.dataset.currencyCode;
+        this.accountCode = element.dataset.accountCode;
+        this.accountText = element.dataset.accountText;
+        this.summary = element.dataset.summary;
+        this.bareNetBalance = new Decimal(element.dataset.netBalance);
+        this.netBalance = this.bareNetBalance;
+        this.netBalanceText = document.getElementById("accounting-original-entry-selector-option-" + this.id + "-net-balance");
+        this.text = element.dataset.text;
+        this.#queryValues = JSON.parse(element.dataset.queryValues);
+        this.#element.onclick = () => this.#selector.entryEditor.saveOriginalEntry(this);
+    }
+
+    /**
+     * Resets the net balance to its initial value, without the offset amounts on the form.
+     *
+     */
+    resetNetBalance() {
+        if (this.netBalance !== this.bareNetBalance) {
+            this.netBalance = this.bareNetBalance;
+            this.#updateNetBalanceText();
+        }
+    }
+
+    /**
+     * Updates the net balance with an offset.
+     *
+     * @param offset {Decimal} the offset to be added to the net balance
+     */
+    updateNetBalance(offset) {
+        this.netBalance = this.bareNetBalance.minus(offset);
+        this.#updateNetBalanceText();
+    }
+
+    /**
+     * Updates the text display of the net balance.
+     *
+     */
+    #updateNetBalanceText() {
+        this.netBalanceText.innerText = formatDecimal(this.netBalance);
+    }
+
+    /**
+     * Returns whether the original matches.
+     *
+     * @param entryType {string} the entry type, either "debit" or "credit"
+     * @param currencyCode {string} the currency code
+     * @param query {string|null} the query term
+     */
+    isMatched(entryType, currencyCode, query = null) {
+        return this.netBalance.greaterThan(0)
+            && this.date <= this.#selector.entryEditor.form.getDate()
+            && this.#isEntryTypeMatches(entryType)
+            && this.#currencyCode === currencyCode
+            && this.#isQueryMatches(query);
+    }
+
+    /**
+     * Returns whether the original entry matches the entry type.
+     *
+     * @param entryType {string} the entry type, either "debit" or credit
+     * @return {boolean} true if the option matches, or false otherwise
+     */
+    #isEntryTypeMatches(entryType) {
+        return (entryType === "debit" && this.#entryType === "credit")
+            || (entryType === "credit" && this.#entryType === "debit");
+    }
+
+    /**
+     * Returns whether the original entry matches the query.
+     *
+     * @param query {string|null} the query term
+     * @return {boolean} true if the option matches, or false otherwise
+     */
+    #isQueryMatches(query) {
+        if (query === "") {
+            return true;
+        }
+        for (const queryValue of this.#queryValues[0]) {
+            if (queryValue.toLowerCase().includes(query.toLowerCase())) {
+                return true;
+            }
+        }
+        for (const queryValue of this.#queryValues[1]) {
+            if (queryValue === query) {
+                return true;
+            }
+        }
+        return false;
+    }
+
+    /**
+     * Sets whether the option is shown.
+     *
+     * @param isShown {boolean} true to show, or false otherwise
+     */
+    setShown(isShown) {
+        if (isShown) {
+            this.#element.classList.remove("d-none");
+        } else {
+            this.#element.classList.add("d-none");
+        }
+    }
+
+    /**
+     * Sets whether the option is active.
+     *
+     * @param isActive {boolean} true if active, or false otherwise
+     */
+    setActive(isActive) {
+        if (isActive) {
+            this.#element.classList.add("active");
+        } else {
+            this.#element.classList.remove("active");
+        }
+    }
+}

src/accounting/static/js/period-chooser.js

@@ -0,0 +1,426 @@
+/* The Mia! Accounting Flask Project
+ * period-chooser.js: The JavaScript for the period chooser
+ */
+
+/*  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: 2023/3/4
+ */
+"use strict";
+
+// Initializes the page JavaScript.
+document.addEventListener("DOMContentLoaded", () => {
+    PeriodChooser.initialize();
+});
+
+/**
+ * The period chooser.
+ *
+ */
+class PeriodChooser {
+
+    /**
+     * The prefix of the HTML ID and class
+     * @type {string}
+     */
+    prefix;
+
+    /**
+     * The modal of the period chooser
+     * @type {HTMLDivElement}
+     */
+    modal;
+
+    /**
+     * The tab planes
+     * @type {{month: MonthTab, year: YearTab, day: DayTab, custom: CustomTab}}
+     */
+    tabPlanes = {};
+
+    /**
+     * Constructs the period chooser.
+     *
+     */
+    constructor() {
+        this.prefix = "accounting-period-chooser";
+        this.modal = document.getElementById(this.prefix + "-modal");
+        for (const cls of [MonthTab, YearTab, DayTab, CustomTab]) {
+            const tab = new cls(this);
+            this.tabPlanes[tab.tabId()] = tab;
+        }
+    }
+
+    /**
+     * The period chooser.
+     * @type {PeriodChooser}
+     */
+    static #chooser;
+
+    /**
+     * Initializes the period chooser.
+     *
+     */
+    static initialize() {
+        this.#chooser = new PeriodChooser();
+    }
+}
+
+/**
+ * A tab plane.
+ *
+ * @abstract
+ * @private
+ */
+class TabPlane {
+
+    /**
+     * The period chooser
+     * @type {PeriodChooser}
+     */
+    chooser;
+
+    /**
+     * The prefix of the HTML ID and class
+     * @type {string}
+     */
+    prefix;
+
+    /**
+     * The tab
+     * @type {HTMLSpanElement}
+     */
+    #tab;
+
+    /**
+     * The page
+     * @type {HTMLDivElement}
+     */
+    #page;
+
+    /**
+     * Constructs a tab plane.
+     *
+     * @param chooser {PeriodChooser} the period chooser
+     */
+    constructor(chooser) {
+        this.chooser = chooser;
+        this.prefix = "accounting-period-chooser-" + this.tabId();
+        this.#tab = document.getElementById(this.prefix + "-tab");
+        this.#page = document.getElementById(this.prefix + "-page");
+        this.#tab.onclick = () => this.#switchToMe();
+    }
+
+    /**
+     * The tab ID
+     *
+     * @return {string}
+     * @abstract
+     */
+    tabId() { throw new Error("Method not implemented.") };
+
+    /**
+     * Switches to the tab plane.
+     *
+     */
+    #switchToMe() {
+        for (const tabPlane of Object.values(this.chooser.tabPlanes)) {
+            tabPlane.#tab.classList.remove("active")
+            tabPlane.#tab.ariaCurrent = "false";
+            tabPlane.#page.classList.add("d-none");
+            tabPlane.#page.ariaCurrent = "false";
+        }
+        this.#tab.classList.add("active");
+        this.#tab.ariaCurrent = "page";
+        this.#page.classList.remove("d-none");
+        this.#page.ariaCurrent = "page";
+    }
+}
+
+/**
+ * The month tab plane.
+ *
+ * @private
+ */
+class MonthTab extends TabPlane {
+
+    /**
+     * The month chooser.
+     * @type {tempusDominus.TempusDominus}
+     */
+    #monthChooser
+
+    /**
+     * Constructs a tab plane.
+     *
+     * @param chooser {PeriodChooser} the period chooser
+     */
+    constructor(chooser) {
+        super(chooser);
+        const monthChooser = document.getElementById(this.prefix + "-chooser");
+        if (monthChooser !== null) {
+            let start = monthChooser.dataset.start;
+            this.#monthChooser = new tempusDominus.TempusDominus(monthChooser, {
+                restrictions: {
+                    minDate: start,
+                },
+                display: {
+                    inline: true,
+                    components: {
+                        date: false,
+                        clock: false,
+                    },
+                },
+                defaultDate: monthChooser.dataset.default,
+            });
+            monthChooser.addEventListener(tempusDominus.Namespace.events.change, (e) => {
+                const date = e.detail.date;
+                const year = date.year;
+                const month = date.month + 1;
+                const period = month < 10? year + "-0" + month: year + "-" + month;
+                window.location = chooser.modal.dataset.urlTemplate
+                    .replaceAll("PERIOD", period);
+            });
+        }
+    }
+
+    /**
+     * The tab ID
+     *
+     * @return {string}
+     */
+    tabId() {
+        return "month";
+    }
+}
+
+/**
+ * The year tab plane.
+ *
+ * @private
+ */
+class YearTab extends TabPlane {
+
+    /**
+     * The tab ID
+     *
+     * @return {string}
+     */
+    tabId() {
+        return "year";
+    }
+}
+
+/**
+ * The day tab plane.
+ *
+ * @private
+ */
+class DayTab extends TabPlane {
+
+    /**
+     * The day input
+     * @type {HTMLInputElement}
+     */
+    #date;
+
+    /**
+     * The error of the date input
+     * @type {HTMLDivElement}
+     */
+    #dateError;
+
+    /**
+     * Constructs a tab plane.
+     *
+     * @param chooser {PeriodChooser} the period chooser
+     */
+    constructor(chooser) {
+        super(chooser);
+        this.#date = document.getElementById(this.prefix + "-date");
+        this.#dateError = document.getElementById(this.prefix + "-date-error");
+        if (this.#date !== null) {
+            this.#date.onchange = () => {
+                if (this.#validateDate()) {
+                    window.location = chooser.modal.dataset.urlTemplate
+                        .replaceAll("PERIOD", this.#date.value);
+                }
+            };
+        }
+    }
+
+    /**
+     * Validates the date.
+     *
+     * @return {boolean} true if valid, or false otherwise
+     */
+    #validateDate() {
+        if (this.#date.value === "") {
+            this.#date.classList.add("is-invalid");
+            this.#dateError.innerText = A_("Please fill in the date.");
+            return false;
+        }
+        if (this.#date.value < this.#date.min) {
+            this.#date.classList.add("is-invalid");
+            this.#dateError.innerText = A_("The date is too early.");
+            return false;
+        }
+        this.#date.classList.remove("is-invalid");
+        this.#dateError.innerText = "";
+        return true;
+    }
+
+    /**
+     * The tab ID
+     *
+     * @return {string}
+     */
+    tabId() {
+        return "day";
+    }
+}
+
+/**
+ * The custom tab plane.
+ *
+ * @private
+ */
+class CustomTab extends TabPlane {
+
+    /**
+     * The start of the period
+     * @type {HTMLInputElement}
+     */
+    #start;
+
+    /**
+     * The error of the start
+     * @type {HTMLDivElement}
+     */
+    #startError;
+
+    /**
+     * The end of the period
+     * @type {HTMLInputElement}
+     */
+    #end;
+
+    /**
+     * The error of the end
+     * @type {HTMLDivElement}
+     */
+    #endError;
+
+    /**
+     * The confirm button
+     * @type {HTMLButtonElement}
+     */
+    #conform;
+
+    /**
+     * Constructs a tab plane.
+     *
+     * @param chooser {PeriodChooser} the period chooser
+     */
+    constructor(chooser) {
+        super(chooser);
+        this.#start = document.getElementById(this.prefix + "-start");
+        this.#startError = document.getElementById(this.prefix + "-start-error");
+        this.#end = document.getElementById(this.prefix + "-end");
+        this.#endError = document.getElementById(this.prefix + "-end-error");
+        this.#conform = document.getElementById(this.prefix + "-confirm");
+        if (this.#start !== null) {
+            this.#start.onchange = () => {
+                if (this.#validateStart()) {
+                    this.#end.min = this.#start.value;
+                }
+            };
+            this.#end.onchange = () => {
+                if (this.#validateEnd()) {
+                    this.#start.max = this.#end.value;
+                }
+            };
+            this.#conform.onclick = () => {
+                let isValid = true;
+                isValid = this.#validateStart() && isValid;
+                isValid = this.#validateEnd() && isValid;
+                if (isValid) {
+                    window.location = chooser.modal.dataset.urlTemplate
+                        .replaceAll("PERIOD", this.#start.value + "-" + this.#end.value);
+                }
+            };
+        }
+    }
+
+    /**
+     * Validates the start of the period.
+     *
+     * @returns {boolean} true if valid, or false otherwise
+     * @private
+     */
+    #validateStart() {
+        if (this.#start.value === "") {
+            this.#start.classList.add("is-invalid");
+            this.#startError.innerText = A_("Please fill in the start date.");
+            return false;
+        }
+        if (this.#start.value < this.#start.min) {
+            this.#start.classList.add("is-invalid");
+            this.#startError.innerText = A_("The start date is too early.");
+            return false;
+        }
+        if (this.#start.value > this.#start.max) {
+            this.#start.classList.add("is-invalid");
+            this.#startError.innerText = A_("The start date cannot be beyond the end date.");
+            return false;
+        }
+        this.#start.classList.remove("is-invalid");
+        this.#startError.innerText = "";
+        return true;
+    }
+
+    /**
+     * Validates the end of the period.
+     *
+     * @returns {boolean} true if valid, or false otherwise
+     * @private
+     */
+    #validateEnd() {
+        this.#end.value = this.#end.value.trim();
+        if (this.#end.value === "") {
+            this.#end.classList.add("is-invalid");
+            this.#endError.innerText = A_("Please fill in the end date.");
+            return false;
+        }
+        if (this.#end.value < this.#end.min) {
+            this.#end.classList.add("is-invalid");
+            this.#endError.innerText = A_("The end date cannot be beyond the start date.");
+            return false;
+        }
+        this.#end.classList.remove("is-invalid");
+        this.#endError.innerText = "";
+        return true;
+    }
+
+    /**
+     * The tab ID
+     *
+     * @return {string}
+     */
+    tabId() {
+        return "custom";
+    }
+}

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

@@ -0,0 +1,38 @@
+/* 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
+ */
+"use strict";
+
+// Initializes the page JavaScript.
+document.addEventListener("DOMContentLoaded", () => {
+    const list = document.getElementById("accounting-order-list");
+    if (list !== null) {
+        const onReorder = () => {
+            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/template_filters.py

@@ -0,0 +1,81 @@
+# 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.
+
+"""
+import typing as t
+from datetime import date, timedelta
+from decimal import Decimal
+
+from flask_babel import get_locale
+
+from accounting.locale import gettext
+
+
+def format_amount(value: Decimal | None) -> str | None:
+    """Formats an amount for readability.
+
+    :param value: The amount.
+    :return: The formatted amount text.
+    """
+    if value is None:
+        return None
+    if value == 0:
+        return "-"
+    whole: int = int(value)
+    frac: Decimal = (value - whole).normalize()
+    return "{:,}".format(whole) + str(abs(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 default(value: t.Any, default_value: t.Any = "") -> t.Any:
+    """Returns the default value if the given value is None.
+
+    :param value: The value.
+    :param default_value: The default value when the given value is None.
+    :return: The value, or the default value if the given value is None.
+    """
+    return default_value if value is None else value

src/accounting/template_globals.py

@@ -0,0 +1,39 @@
+# The Mia! Accounting Flask Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/3
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The template globals for the transaction management.
+
+"""
+from flask import current_app
+
+from accounting.models import Currency
+
+
+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/templates/accounting/account/detail.html

@@ -59,15 +59,15 @@ First written: 2023/1/31
 {% if accounting_can_edit() %}
   <form action="{{ url_for("accounting.account.delete", account=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"] }}">
+    {% if request.args.next %}
+      <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_need_offset %}
     <div>
-      <span class="badge rounded-pill bg-info">{{ A_("Offset needed") }}</span>
+      <span class="badge rounded-pill bg-info">{{ A_("Need offset") }}</span>
     </div>
   {% endif %}
   <div class="small text-secondary fst-italic">

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

@@ -27,7 +27,7 @@ First written: 2023/2/1
 
 {% block content %}
 
-<div class="btn-group btn-actions mb-3">
+<div class="btn-group 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") }}
@@ -36,14 +36,14 @@ First written: 2023/2/1
 
 <form id="accounting-form" action="{% block action_url %}{% endblock %}" method="post">
   {{ form.csrf_token }}
-  {% if "next" in request.args %}
-    <input type="hidden" name="next" value="{{ request.args["next"] }}">
+  {% if request.args.next %}
+    <input type="hidden" name="next" value="{{ request.args.next }}">
   {% 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">
+    <input id="accounting-base-code" type="hidden" name="base_code" value="{{ form.base_code.data|accounting_default }}">
+    <div id="accounting-base-control" 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">
+      <div id="accounting-base">
         {% if form.base_code.data %}
           {% if form.base_code.errors %}
             {{ A_("(Unknown)") }}
@@ -53,19 +53,19 @@ First written: 2023/2/1
         {% endif %}
       </div>
     </div>
-    <div id="accounting-base-code-error" class="invalid-feedback">{% if form.base_code.errors %}{{ form.base_code.errors[0] }}{% endif %}</div>
+    <div id="accounting-base-error" class="invalid-feedback">{% if form.base_code.errors %}{{ form.base_code.errors[0] }}{% endif %}</div>
   </div>
 
   <div class="form-floating mb-3">
-    <input id="accounting-title" class="form-control {% if form.title.errors %} is-invalid {% endif %}" type="text" name="title" value="{{ "" if form.title.data is none else form.title.data }}" placeholder=" " required="required">
+    <input id="accounting-title" class="form-control {% if form.title.errors %} is-invalid {% endif %}" type="text" name="title" value="{{ form.title.data|accounting_default }}" placeholder=" " required="required">
     <label class="form-label" for="accounting-title">{{ A_("Title") }}</label>
     <div id="accounting-title-error" class="invalid-feedback">{% if form.title.errors %}{{ form.title.errors[0] }}{% endif %}</div>
   </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.") }}
+  <div id="accounting-is-need-offset-control" class="form-check form-switch mb-3 {% if form.base_code.data[0] not in ["1", "2", "3"] %} d-none {% endif %}">
+    <input id="accounting-is-need-offset" class="form-check-input" type="checkbox" name="is_need_offset" value="1" {% if form.is_need_offset.data %} checked="checked" {% endif %}>
+    <label class="form-check-label" for="accounting-is-need-offset">
+      {{ A_("The entries in the account need offset.") }}
     </label>
   </div>
 
@@ -83,37 +83,37 @@ 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") }}
           </label>
         </div>
 
-        <ul id="accounting-base-option-list" class="list-group accounting-selector-list">
+        <ul id="accounting-base-selector-option-list" class="list-group accounting-selector-list">
           {% for base in form.base_options %}
-          <li id="accounting-base-option-{{ base.code }}" class="list-group-item accounting-base-option accounting-clickable" data-code="{{ base.code }}" data-content="{{ base }}" data-query-values="{{ base.query_values|tojson|forceescape }}">
-            {{ base }}
-          </li>
+            <li class="list-group-item accounting-clickable accounting-base-selector-option" data-code="{{ base.code }}" data-content="{{ base }}" data-query-values="{{ base.query_values|tojson|forceescape }}" data-bs-dismiss="modal">
+              {{ base }}
+            </li>
           {% endfor %}
         </ul>
-        <p id="accounting-base-option-no-result" class="d-none">{{ A_("There is no data.") }}</p>
+        <p id="accounting-base-selector-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-dismiss="modal">{{ A_("Cancel") }}</button>
         {% if form.base_code.data %}
-          <button id="accounting-btn-clear-base" type="button" class="btn btn-danger">{{ A_("Clear") }}</button>
+          <button id="accounting-base-selector-clear" type="button" class="btn btn-danger" data-bs-dismiss="modal">{{ A_("Clear") }}</button>
         {% else %}
-          <button id="accounting-btn-clear-base" type="button" class="btn btn-secondary" disabled="disabled">{{ A_("Clear") }}</button>
+          <button id="accounting-base-selector-clear" type="button" class="btn btn-secondary" disabled="disabled" data-bs-dismiss="modal">{{ A_("Clear") }}</button>
         {% endif %}
       </div>
     </div>

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

@@ -21,23 +21,23 @@ First written: 2023/1/30
 #}
 {% extends "accounting/base.html" %}
 
-{% block header %}{% block title %}{% if "q" in request.args %}{{ A_("Search Result for \"%(query)s\"", query=request.args["q"]) }}{% else %}{{ A_("Account Management") }}{% endif %}{% endblock %}{% endblock %}
+{% block header %}{% block title %}{% if request.args.q %}{{ A_("Search Result for \"%(query)s\"", query=request.args.q) }}{% else %}{{ A_("Account Management") }}{% endif %}{% endblock %}{% endblock %}
 
 {% block content %}
 
-<div class="btn-group mb-2">
+<div class="mb-2 accounting-toolbar">
   {% 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 }}">
       <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-labelledby="accounting-toolbar-search-label">
+    <input id="accounting-toolbar-search" class="form-control form-control-sm" type="search" name="q" value="{{ request.args.q }}" placeholder=" " required="required">
+    <label id="accounting-toolbar-search-label" for="accounting-toolbar-search" class="input-group-text">
       <button type="submit">
         <i class="fa-solid fa-magnifying-glass"></i>
-        {{ A_("Search") }}
+        <span class="d-none d-md-inline">{{ A_("Search") }}</span>
       </button>
     </label>
   </form>
@@ -58,8 +58,8 @@ 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_need_offset %}
+        <span class="badge rounded-pill bg-info">{{ A_("Need offset") }}</span>
       {% endif %}
     </a>
   {% endfor %}

src/accounting/templates/accounting/account/order.html

@@ -40,8 +40,8 @@ First written: 2023/2/2
 {% if base.accounts|length > 1 and accounting_can_edit() %}
   <form action="{{ url_for("accounting.account.sort", base=base) }}" 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"] }}">
+    {% if request.args.next %}
+      <input type="hidden" name="next" value="{{ request.args.next }}">
     {% endif %}
     <ul id="accounting-order-list" class="list-group mb-3" data-base-code="{{ base.code }}">
       {% for account in base.accounts|sort(attribute="no") %}

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

@@ -21,17 +21,17 @@ First written: 2023/1/26
 #}
 {% extends "accounting/base.html" %}
 
-{% block header %}{% block title %}{% if "q" in request.args %}{{ A_("Search Result for \"%(query)s\"", query=request.args["q"]) }}{% else %}{{ A_("Base Account Managements") }}{% endif %}{% endblock %}{% endblock %}
+{% block header %}{% block title %}{% if request.args.q %}{{ A_("Search Result for \"%(query)s\"", query=request.args.q) }}{% else %}{{ A_("Base Account Managements") }}{% endif %}{% endblock %}{% endblock %}
 
 {% 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">
-    <label for="accounting-search" class="accounting-search-label">
+<div class="mb-2 accounting-toolbar">
+  <form class="btn btn-primary d-flex input-group" action="{{ url_for("accounting.base-account.list") }}" method="get" role="search" aria-labelledby="accounting-toolbar-search-label">
+    <input id="accounting-toolbar-search" class="form-control form-control-sm" type="search" name="q" value="{{ request.args.q }}" placeholder=" " required="required">
+    <label id="accounting-toolbar-search-label" for="accounting-toolbar-search" class="input-group-text">
       <button type="submit">
         <i class="fa-solid fa-magnifying-glass"></i>
-        {{ A_("Search") }}
+        <span class="d-none d-md-inline">{{ A_("Search") }}</span>
       </button>
     </label>
   </form>

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

@@ -55,15 +55,15 @@ First written: 2023/2/6
 {% if accounting_can_edit() %}
   <form action="{{ url_for("accounting.currency.delete", currency=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"] }}">
+    {% if request.args.next %}
+      <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/include/form.html

@@ -27,7 +27,7 @@ First written: 2023/2/6
 
 {% block content %}
 
-<div class="btn-group btn-actions mb-3">
+<div class="btn-group 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") }}
@@ -36,17 +36,17 @@ First written: 2023/2/6
 
 <form id="accounting-form" action="{% block action_url %}{% endblock %}" method="post">
   {{ form.csrf_token }}
-  {% if "next" in request.args %}
-    <input type="hidden" name="next" value="{{ request.args["next"] }}">
+  {% if request.args.next %}
+    <input type="hidden" name="next" value="{{ request.args.next }}">
   {% endif %}
   <div class="form-floating mb-3">
-    <input id="accounting-code" class="form-control {% if form.code.errors %} is-invalid {% endif %}" type="text" name="code" value="{{ "" if form.code.data is none else form.code.data }}" placeholder=" " required="required" data-exists-url="{{ url_for("accounting.currency-api.exists") }}" data-original="{% block original_code %}{% endblock %}" data-blocklist="{{ form.CODE_BLOCKLIST|tojson|forceescape }}">
+    <input id="accounting-code" class="form-control {% if form.code.errors %} is-invalid {% endif %}" type="text" name="code" value="{{ form.code.data|accounting_default }}" placeholder=" " required="required" data-exists-url="{{ url_for("accounting.currency-api.exists") }}" data-original="{% block original_code %}{% endblock %}" data-blocklist="{{ form.CODE_BLOCKLIST|tojson|forceescape }}">
     <label class="form-label" for="accounting-code">{{ A_("Code") }}</label>
     <div id="accounting-code-error" class="invalid-feedback">{% if form.code.errors %}{{ form.code.errors[0] }}{% endif %}</div>
   </div>
 
   <div class="form-floating mb-3">
-    <input id="accounting-name" class="form-control {% if form.name.errors %} is-invalid {% endif %}" type="text" name="name" value="{{ "" if form.name.data is none else form.name.data }}" placeholder=" " required="required">
+    <input id="accounting-name" class="form-control {% if form.name.errors %} is-invalid {% endif %}" type="text" name="name" value="{{ form.name.data|accounting_default }}" placeholder=" " required="required">
     <label class="form-label" for="accounting-name">{{ A_("Name") }}</label>
     <div id="accounting-name-error" class="invalid-feedback">{% if form.name.errors %}{{ form.name.errors[0] }}{% endif %}</div>
   </div>

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

@@ -21,23 +21,23 @@ First written: 2023/2/6
 #}
 {% extends "accounting/base.html" %}
 
-{% block header %}{% block title %}{% if "q" in request.args %}{{ A_("Search Result for \"%(query)s\"", query=request.args["q"]) }}{% else %}{{ A_("Currency Management") }}{% endif %}{% endblock %}{% endblock %}
+{% block header %}{% block title %}{% if request.args.q %}{{ A_("Search Result for \"%(query)s\"", query=request.args.q) }}{% else %}{{ A_("Currency Management") }}{% endif %}{% endblock %}{% endblock %}
 
 {% block content %}
 
-<div class="btn-group mb-2">
+<div class="mb-2 accounting-toolbar">
   {% 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 }}">
       <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-labelledby="accounting-toolbar-search-label">
+    <input id="accounting-toolbar-search" class="form-control form-control-sm" type="search" name="q" value="{{ request.args.q }}" placeholder=" " required="required">
+    <label id="accounting-toolbar-search-label" for="accounting-toolbar-search" class="input-group-text">
       <button type="submit">
         <i class="fa-solid fa-magnifying-glass"></i>
-        {{ A_("Search") }}
+        <span class="d-none d-md-inline">{{ A_("Search") }}</span>
       </button>
     </label>
   </form>

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

@@ -19,16 +19,23 @@ 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.report.") %} active {% endif %}" href="{{ url_for("accounting.report.default") }}">
+          <i class="fa-solid fa-book"></i>
+          {{ A_("Reports") }}
+        </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>
+          <i class="fa-solid fa-clipboard"></i>
           {{ A_("Accounts") }}
         </a>
       </li>
@@ -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/report/balance-sheet.html

@@ -0,0 +1,113 @@
+{#
+The Mia! Accounting Flask Project
+income-statement.html: The income statement
+
+ 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: 2023/3/7
+#}
+{% extends "accounting/base.html" %}
+
+{% block accounting_scripts %}
+  <script src="{{ url_for("accounting.static", filename="js/material-fab-speed-dial.js") }}"></script>
+  <script src="{{ url_for("accounting.static", filename="js/period-chooser.js") }}"></script>
+{% endblock %}
+
+{% block header %}{% block title %}{{ A_("Balance Sheet of %(currency)s %(period)s", currency=report.currency.name|title, period=report.period.desc|title) }}{% endblock %}{% endblock %}
+
+{% block content %}
+
+<div class="mb-3 accounting-toolbar">
+  {% with use_currency_chooser = true,
+          use_period_chooser = true %}
+    {% include "accounting/report/include/toolbar-buttons.html" %}
+  {% endwith %}
+</div>
+
+{% include "accounting/report/include/add-txn-material-fab.html" %}
+
+{% include "accounting/report/include/period-chooser.html" %}
+
+{% include "accounting/report/include/search-modal.html" %}
+
+{% if report.has_data %}
+  <div class="accounting-sheet">
+    <div class="d-none d-sm-flex justify-content-center mb-3">
+      <h2 class="text-center">{{ A_("Balance Sheet of %(currency)s %(period)s", currency=report.currency.name|title, period=report.period.desc|title) }}</h2>
+    </div>
+
+    <div class="row accounting-report-table accounting-balance-sheet-table">
+      <div class="col-sm-6">
+        {% if report.assets.subsections %}
+          {% with section = report.assets %}
+            {% include "accounting/report/include/balance-sheet-section.html" %}
+          {% endwith %}
+          <div class="d-md-none d-flex justify-content-between accounting-report-table-row accounting-balance-sheet-total">
+            <div>{{ A_("Total") }}</div>
+            <div class="accounting-amount {% if report.assets.total < 0 %} text-danger {% endif %}">{{ report.assets.total|accounting_report_format_amount }}</div>
+          </div>
+        {% endif %}
+      </div>
+
+      <div class="col-sm-6">
+        {% if report.liabilities.subsections %}
+          {% with section = report.liabilities %}
+            {% include "accounting/report/include/balance-sheet-section.html" %}
+          {% endwith %}
+          <div class="d-flex justify-content-between accounting-report-table-row accounting-balance-sheet-subtotal">
+            <div>{{ A_("Total") }}</div>
+            <div class="accounting-amount {% if report.liabilities.total < 0 %} text-danger {% endif %}">{{ report.liabilities.total|accounting_report_format_amount }}</div>
+          </div>
+        {% endif %}
+
+        {% if report.owner_s_equity.subsections %}
+          {% with section = report.owner_s_equity %}
+            {% include "accounting/report/include/balance-sheet-section.html" %}
+          {% endwith %}
+          <div class="d-flex justify-content-between accounting-report-table-row accounting-balance-sheet-subtotal">
+            <div>{{ A_("Total") }}</div>
+            <div class="accounting-amount {% if report.owner_s_equity.total < 0 %} text-danger {% endif %}">{{ report.owner_s_equity.total|accounting_report_format_amount }}</div>
+          </div>
+        {% endif %}
+
+        <div class="d-md-none d-flex justify-content-between accounting-report-table-row accounting-balance-sheet-total">
+          <div>{{ A_("Total") }}</div>
+          <div class="accounting-amount {% if report.liabilities.total < 0 %} text-danger {% endif %}">{{ (report.liabilities.total + report.owner_s_equity.total)|accounting_report_format_amount }}</div>
+        </div>
+      </div>
+    </div>
+
+    <div class="row d-none d-md-flex">
+      <div class="col-sm-6">
+        <div class="d-flex justify-content-between accounting-balance-sheet-total">
+          <div>{{ A_("Total") }}</div>
+          <div class="accounting-amount {% if report.assets.total < 0 %} text-danger {% endif %}">{{ report.assets.total|accounting_report_format_amount }}</div>
+        </div>
+      </div>
+
+      <div class="col-sm-6">
+        <div class="d-flex justify-content-between accounting-balance-sheet-total">
+          <div>{{ A_("Total") }}</div>
+          <div class="accounting-amount {% if report.liabilities.total + report.owner_s_equity.total < 0 %} text-danger {% endif %}">{{ (report.liabilities.total + report.owner_s_equity.total)|accounting_report_format_amount }}</div>
+        </div>
+      </div>
+    </div>
+  </div>
+{% else %}
+  <p>{{ A_("There is no data.") }}</p>
+{% endif %}
+
+{% endblock %}

src/accounting/templates/accounting/report/include/add-txn-material-fab.html

@@ -0,0 +1,39 @@
+{#
+The Mia! Accounting Flask Project
+add-txn-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=report.txn_types.CASH_EXPENSE)|accounting_append_next }}">
+        {{ A_("Cash expense") }}
+      </a>
+      <a class="btn rounded-pill" href="{{ url_for("accounting.transaction.create", txn_type=report.txn_types.CASH_INCOME)|accounting_append_next }}">
+        {{ A_("Cash income") }}
+      </a>
+      <a class="btn rounded-pill" href="{{ url_for("accounting.transaction.create", txn_type=report.txn_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/report/include/balance-sheet-section.html

@@ -0,0 +1,43 @@
+{#
+The Mia! Accounting Flask Project
+balance-sheet-section.html: A section in the balance sheet.
+
+ 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: 2023/3/8
+#}
+<div class="accounting-report-table-row accounting-balance-sheet-section">
+  <div>{{ section.title.title|title }}</div>
+</div>
+<div class="accounting-report-table-body">
+  {% for subsection in section.subsections %}
+    <div class="accounting-report-table-row accounting-balance-sheet-subsection">
+      <div>
+        <span class="d-none d-md-inline">{{ subsection.title.code }}</span>
+        {{ subsection.title.title|title }}
+      </div>
+    </div>
+    {% for account in subsection.accounts %}
+      <a class="d-flex justify-content-between accounting-report-table-row accounting-balance-sheet-account" href="{{ account.url }}">
+        <div>
+          <span class="d-none d-md-inline">{{ account.account.code }}</span>
+          {{ account.account.title|title }}
+        </div>
+        <div class="accounting-amount {% if account.amount < 0 %} text-danger {% endif %}">{{ account.amount|accounting_report_format_amount }}</div>
+      </a>
+    {% endfor %}
+  {% endfor %}
+</div>

src/accounting/templates/accounting/report/include/income-expenses-row-desktop.html

@@ -0,0 +1,27 @@
+{#
+The Mia! Accounting Flask Project
+income-expenses-row-desktop.html: The row in the income and expenses log for the desktop computers
+
+ 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: 2023/3/8
+#}
+<div>{{ entry.date|accounting_format_date }}</div>
+<div>{{ entry.account.title|title }}</div>
+<div>{{ entry.summary|accounting_default }}</div>
+<div class="accounting-amount">{{ entry.income|accounting_format_amount|accounting_default }}</div>
+<div class="accounting-amount">{{ entry.expense|accounting_format_amount|accounting_default }}</div>
+<div class="accounting-amount {% if entry.balance < 0 %} text-danger {% endif %}">{{ entry.balance|accounting_report_format_amount }}</div>

src/accounting/templates/accounting/report/include/income-expenses-row-mobile.html

@@ -0,0 +1,50 @@
+{#
+The Mia! Accounting Flask Project
+income-expenses-row-mobile.html: The row in the income and expenses log for the mobile devices
+
+ 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: 2023/3/5
+#}
+<div>
+  {% if entry.date or entry.account %}
+    <div class="text-muted small">
+      {% if entry.date %}
+        {{ entry.date|accounting_format_date }}
+      {% endif %}
+      {% if entry.account %}
+        {{ entry.account.title|title }}
+      {% endif %}
+    </div>
+  {% endif %}
+  {% if entry.summary %}
+    <div>{{ entry.summary }}</div>
+  {% endif %}
+</div>
+
+<div class="text-nowrap">
+  {% if entry.income %}
+    <span class="badge rounded-pill bg-success">+{{ entry.income|accounting_format_amount }}</span>
+  {% endif %}
+  {% if entry.expense %}
+    <span class="badge rounded-pill bg-warning">-{{ entry.expense|accounting_format_amount }}</span>
+  {% endif %}
+  {% if entry.balance < 0 %}
+    <span class="badge rounded-pill bg-danger">{{ entry.balance|accounting_format_amount }}</span>
+  {% else %}
+    <span class="badge rounded-pill bg-primary">{{ entry.balance|accounting_format_amount }}</span>
+  {% endif %}
+</div>

src/accounting/templates/accounting/report/include/ledger-row-desktop.html

@@ -0,0 +1,28 @@
+{#
+The Mia! Accounting Flask Project
+ledger-row-desktop.html: The row in the ledger for the desktop computers
+
+ 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: 2023/3/8
+#}
+<div>{{ entry.date|accounting_format_date }}</div>
+<div>{{ entry.summary|accounting_default }}</div>
+<div class="accounting-amount">{{ entry.debit|accounting_format_amount|accounting_default }}</div>
+<div class="accounting-amount">{{ entry.credit|accounting_format_amount|accounting_default }}</div>
+{% if report.account.is_real %}
+  <div class="accounting-amount {% if entry.balance < 0 %} text-danger {% endif %}">{{ entry.balance|accounting_report_format_amount }}</div>
+{% endif %}

src/accounting/templates/accounting/report/include/ledger-row-mobile.html

@@ -0,0 +1,43 @@
+{#
+The Mia! Accounting Flask Project
+ledger-row-mobile.html: The row in the ledger for the mobile devices
+
+ 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: 2023/3/5
+#}
+<div>
+  {% if entry.date %}
+    <div class="text-muted small">
+      {{ entry.date|accounting_format_date }}
+    </div>
+  {% endif %}
+  {% if entry.summary %}
+    <div>{{ entry.summary }}</div>
+  {% endif %}
+</div>
+
+<div>
+  {% if entry.debit %}
+    <span class="badge rounded-pill bg-success">+{{ entry.debit|accounting_format_amount }}</span>
+  {% endif %}
+  {% if entry.credit %}
+    <span class="badge rounded-pill bg-warning">-{{ entry.credit|accounting_format_amount }}</span>
+  {% endif %}
+  {% if report.account.is_real %}
+    <span class="badge rounded-pill bg-primary">{{ entry.balance|accounting_format_amount }}</span>
+  {% endif %}
+</div>

src/accounting/templates/accounting/report/include/period-chooser.html

@@ -0,0 +1,150 @@
+{#
+The Mia! Accounting Flask Project
+period-chooser.html: The period chooser
+
+ 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: 2023/3/4
+#}
+<div id="accounting-period-chooser-modal" class="modal fade" tabindex="-1" aria-labelledby="accounting-period-chooser-modal-label" aria-hidden="true" data-url-template="{{ report.period_chooser.url_template }}">
+  <div class="modal-dialog">
+    <div class="modal-content">
+      <div class="modal-header">
+        <h1 class="modal-title fs-5" id="accounting-period-chooser-modal-label">{{ A_("Period Chooser") }}</h1>
+        <button type="button" class="btn-close" data-bs-dismiss="modal" aria-label="{{ A_("Close") }}"></button>
+      </div>
+      <div class="modal-body">
+        {# Tab navigation #}
+        <ul class="nav nav-tabs mb-2">
+          <li class="nav-item">
+            <span id="accounting-period-chooser-month-tab" class="nav-link {% if report.period.is_type_month %} active {% endif %} accounting-clickable" aria-current="{% if report.period.is_type_month %} page {% else %} false {% endif %}" data-tab-id="month">
+              {{ A_("Month") }}
+            </span>
+          </li>
+          <li class="nav-item">
+            <span id="accounting-period-chooser-year-tab" class="nav-link {% if report.period.is_a_year %} active {% endif %} accounting-clickable" aria-current="{% if report.period.is_a_year %} page {% else %} false {% endif %}" data-tab-id="year">
+              {{ A_("Year") }}
+            </span>
+          </li>
+          <li class="nav-item">
+            <span id="accounting-period-chooser-day-tab" class="nav-link {% if report.period.is_a_day %} active {% endif %} accounting-clickable" aria-current="{% if report.period.is_a_day %} page {% else %} false {% endif %}" data-tab-id="day">
+              {{ A_("Day") }}
+            </span>
+          </li>
+          <li class="nav-item">
+            <span id="accounting-period-chooser-custom-tab" class="nav-link {% if report.period.is_type_arbitrary %} active {% endif %} accounting-clickable" aria-current="{% if report.period.is_type_arbitrary %} page {% else %} false {% endif %}" data-tab-id="custom">
+              {{ A_("Custom") }}
+            </span>
+          </li>
+        </ul>
+
+        {# The month periods #}
+        <div id="accounting-period-chooser-month-page" {% if report.period.is_type_month %} aria-current="page" {% else %} class="d-none" aria-current="false" {% endif %} aria-labelledby="accounting-period-chooser-month-tab">
+          <div>
+            <a class="btn {% if report.period.is_this_month %} btn-primary {% else %} btn-outline-primary {% endif %}" role="button" href="{{ report.period_chooser.this_month_url }}">
+              {{ A_("This month") }}
+            </a>
+            {% if report.period_chooser.has_last_month %}
+              <a class="btn {% if report.period.is_last_month %} btn-primary {% else %} btn-outline-primary {% endif %}" role="button" href="{{ report.period_chooser.last_month_url }}">
+                {{ A_("Last month") }}
+              </a>
+              <a class="btn {% if report.period.is_since_last_month %} btn-primary {% else %} btn-outline-primary {% endif %}" role="button" href="{{ report.period_chooser.since_last_month_url }}">
+                {{ A_("Since last month") }}
+              </a>
+            {% endif %}
+          </div>
+          {% if report.period_chooser.has_data %}
+            <div id="accounting-period-chooser-month-chooser" class="mt-3" data-start="{{ report.period_chooser.data_start }}" data-default="{{ report.period.start|accounting_default(report.period_chooser.data_start) }}"></div>
+          {% endif %}
+        </div>
+
+        {# The year periods #}
+        <div id="accounting-period-chooser-year-page" {% if report.period.is_a_year %} aria-current="page" {% else %} class="d-none" aria-current="false" {% endif %} aria-labelledby="accounting-period-chooser-year-tab">
+          <a class="btn {% if report.period.is_this_year %} btn-primary {% else %} btn-outline-primary {% endif %}" role="button" href="{{ report.period_chooser.this_year_url }}">
+            {{ A_("This year") }}
+          </a>
+          {% if report.period_chooser.has_last_year %}
+            <a class="btn {% if report.period.is_last_year %} btn-primary {% else %} btn-outline-primary {% endif %}" role="button" href="{{ report.period_chooser.last_year_url }}">
+              {{ A_("Last year") }}
+            </a>
+          {% endif %}
+          {% if report.period_chooser.available_years %}
+            <ul class="nav nav-pills mt-3">
+              {% for year in report.period_chooser.available_years %}
+                <li class="nav-item">
+                  <a class="nav-link {% if report.period.is_year(year) %} active {% endif %}" href="{{ report.period_chooser.year_url(year) }}">{{ year }}</a>
+                </li>
+              {% endfor %}
+            </ul>
+          {% endif %}
+        </div>
+
+        {# The day periods #}
+        <div id="accounting-period-chooser-day-page" {% if report.period.is_a_day %} aria-current="page" {% else %} class="d-none" aria-current="false" {% endif %} aria-labelledby="accounting-period-chooser-day-tab">
+          <div>
+            <a class="btn {% if report.period.is_today %} btn-primary {% else %} btn-outline-primary {% endif %}" role="button" href="{{ report.period_chooser.today_url }}">
+              {{ A_("Today") }}
+            </a>
+            {% if report.period_chooser.has_yesterday %}
+              <a class="btn {% if report.period.is_yesterday %} btn-primary {% else %} btn-outline-primary {% endif %}" role="button" href="{{ report.period_chooser.yesterday_url }}">
+                {{ A_("Yesterday") }}
+              </a>
+            {% endif %}
+          </div>
+          {% if report.period_chooser.has_data %}
+            <div class="mt-3">
+              <div class="form-floating mb-3">
+                <input id="accounting-period-chooser-day-date" class="form-control" type="date" value="{{ report.period.start|accounting_default }}" min="{{ report.period_chooser.data_start }}" required="required">
+                <label for="accounting-period-chooser-day-date" class="form-label">{{ A_("Date") }}</label>
+                <div id="accounting-period-chooser-day-date-error" class="invalid-feedback"></div>
+              </div>
+            </div>
+          {% endif %}
+        </div>
+
+        {# The custom periods #}
+        <div id="accounting-period-chooser-custom-page" {% if report.period.is_type_arbitrary %} aria-current="page" {% else %} class="d-none" aria-current="false" {% endif %} aria-labelledby="accounting-period-chooser-custom-tab">
+          <div>
+            <a class="btn {% if report.period.is_all %} btn-primary {% else %} btn-outline-primary {% endif %}" role="button" href="{{ report.period_chooser.all_url }}">
+              {{ A_("All") }}
+            </a>
+          </div>
+          {% if report.period_chooser.has_data %}
+            <div class="mt-3">
+              <div class="form-floating mb-3">
+                <input id="accounting-period-chooser-custom-start" class="form-control" type="date" value="{{ report.period.start|accounting_default }}" min="{{ report.period_chooser.data_start }}" max="{{ report.period.end }}" required="required">
+                <label for="accounting-period-chooser-custom-start" class="form-label">{{ A_("From") }}</label>
+                <div id="accounting-period-chooser-custom-start-error" class="invalid-feedback"></div>
+              </div>
+
+              <div class="form-floating mb-3">
+                <input id="accounting-period-chooser-custom-end" class="form-control" type="date" value="{{ report.period.end|accounting_default }}" min="{{ report.period.start }}" required="required">
+                <label for="accounting-period-chooser-custom-end" class="form-label">{{ A_("To") }}</label>
+                <div id="accounting-period-chooser-custom-end-error" class="invalid-feedback"></div>
+              </div>
+
+              <div>
+                <button id="accounting-period-chooser-custom-confirm" class="btn btn-primary" type="submit">
+                  {{ A_("Confirm") }}
+                </button>
+              </div>
+            </div>
+          {% endif %}
+        </div>
+      </div>
+    </div>
+  </div>
+</div>

src/accounting/templates/accounting/report/include/search-modal.html

@@ -0,0 +1,43 @@
+{#
+The Mia! Accounting Flask Project
+search-modal.html: The search modal
+
+ 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: 2023/3/8
+#}
+<form action="{{ url_for("accounting.report.search") }}" method="get" role="search" aria-labelledby="accounting-search-modal-label">
+  <div class="modal fade" id="accounting-search-modal" tabindex="-1" aria-labelledby="accounting-search-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-search-modal-label">{{ A_("Search") }}</h1>
+          <button type="button" class="btn-close" data-bs-dismiss="modal" aria-label="{{ A_("Close") }}"></button>
+        </div>
+        <div class="modal-body">
+          <div class="form-floating">
+            <input id="accounting-search-modal-search" class="form-control" type="text" name="q" value="{{ request.args.q }}" placeholder=" " required="required">
+            <label for="accounting-search-modal-search">{{ A_("Search") }}</label>
+          </div>
+        </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-primary">{{ A_("Search") }}</button>
+        </div>
+      </div>
+    </div>
+  </div>
+</form>

src/accounting/templates/accounting/report/include/toolbar-buttons.html

@@ -0,0 +1,130 @@
+{#
+The Mia! Accounting Flask Project
+toolbar-buttons.html: The toolbar buttons on the report
+
+ 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: 2023/3/8
+#}
+{% if accounting_can_edit() %}
+  <div class="btn-group d-none d-md-flex" 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>
+      <span class="d-none d-md-inline">{{ A_("New") }}</span>
+    </button>
+    <ul class="dropdown-menu">
+      <li>
+        <a class="dropdown-item" href="{{ url_for("accounting.transaction.create", txn_type=report.txn_types.CASH_EXPENSE)|accounting_append_next }}">
+          {{ A_("Cash Expense") }}
+        </a>
+      </li>
+      <li>
+        <a class="dropdown-item" href="{{ url_for("accounting.transaction.create", txn_type=report.txn_types.CASH_INCOME)|accounting_append_next }}">
+          {{ A_("Cash Income") }}
+        </a>
+      </li>
+      <li>
+        <a class="dropdown-item" href="{{ url_for("accounting.transaction.create", txn_type=report.txn_types.TRANSFER)|accounting_append_next }}">
+          {{ A_("Transfer") }}
+        </a>
+      </li>
+    </ul>
+  </div>
+{% endif %}
+<div class="btn-group" role="group">
+  <button class="btn btn-primary dropdown-toggle" type="button" data-bs-toggle="dropdown" aria-expanded="false">
+    <i class="fa-solid fa-book"></i>
+    <span class="d-none d-md-inline">{{ report.report_chooser.current_report }}</span>
+  </button>
+  <ul class="dropdown-menu" aria-label="{{ A_("Report") }}">
+    {% for report in report.report_chooser %}
+      <li>
+        <a class="dropdown-item {% if report.is_active %} active {% endif %}" href="{{ report.url }}">
+          <i class="{{ report.fa_icon }}"></i>
+          {{ report.title }}
+        </a>
+      </li>
+    {% endfor %}
+    <li>
+      <span class="dropdown-item {% if report.report_chooser.is_search %} active {% endif %} accounting-clickable" data-bs-toggle="modal" data-bs-target="#accounting-search-modal">
+        <i class="fa-solid fa-magnifying-glass"></i>
+        {{ A_("Search") }}
+      </span>
+    </li>
+  </ul>
+</div>
+{% if use_currency_chooser %}
+  <div class="btn-group" role="group">
+    <button class="btn btn-primary dropdown-toggle" type="button" data-bs-toggle="dropdown" aria-expanded="false">
+      <i class="fa-solid fa-money-bill-wave"></i>
+      <span class="d-none d-md-inline">{{ report.currency.name|title }}</span>
+    </button>
+    <ul class="dropdown-menu" aria-label="{{ A_("Currency") }}">
+      {% for currency in report.currency_options %}
+        <li>
+          <a class="dropdown-item {% if currency.is_active %} active {% endif %}" href="{{ currency.url }}">
+            {{ currency.title }}
+          </a>
+        </li>
+      {% endfor %}
+    </ul>
+  </div>
+{% endif %}
+{% if use_account_chooser %}
+  <div class="btn-group" role="group">
+    <button class="btn btn-primary dropdown-toggle" type="button" data-bs-toggle="dropdown" aria-expanded="false">
+      <i class="fa-solid fa-clipboard"></i>
+      <span class="d-none d-md-inline">{{ report.account.title|title }}</span>
+    </button>
+    <ul class="dropdown-menu" aria-label="{{ A_("Account") }}">
+      {% for account in report.account_options %}
+        <li>
+          <a class="dropdown-item {% if account.is_active %} active {% endif %}" href="{{ account.url }}">
+            {{ account.title|title }}
+          </a>
+        </li>
+      {% endfor %}
+    </ul>
+  </div>
+{% endif %}
+{% if use_period_chooser %}
+  <button class="btn btn-primary" type="button" data-bs-toggle="modal" data-bs-target="#accounting-period-chooser-modal">
+    <i class="fa-solid fa-calendar-day"></i>
+    <span class="d-none d-md-inline">{{ report.period.desc|title }}</span>
+  </button>
+{% endif %}
+{% if report.has_data %}
+  <a class="btn btn-primary" role="button" href="{{ report.csv_uri }}">
+    <i class="fa-solid fa-download"></i>
+    <span class="d-none d-md-inline">{{ A_("Download") }}</span>
+  </a>
+{% else %}
+  <button class="btn btn-secondary" type="button" disabled="disabled">
+    <i class="fa-solid fa-download"></i>
+    <span class="d-none d-md-inline">{{ A_("Download") }}</span>
+  </button>
+{% endif %}
+{% if use_search %}
+  <form class="btn btn-primary d-flex input-group" action="{{ url_for("accounting.report.search") }}" method="get" role="search" aria-labelledby="accounting-toolbar-search-label">
+    <input id="accounting-toolbar-search" class="form-control form-control-sm" type="search" name="q" value="{{ request.args.q }}" placeholder=" " required="required">
+    <label id="accounting-toolbar-search-label" for="accounting-toolbar-search" class="input-group-text">
+      <button type="submit">
+        <i class="fa-solid fa-magnifying-glass"></i>
+        <span class="d-none d-md-inline">{{ A_("Search") }}</span>
+      </button>
+    </label>
+  </form>
+{% endif %}

src/accounting/templates/accounting/report/income-expenses.html

@@ -0,0 +1,116 @@
+{#
+The Mia! Accounting Flask Project
+income-expenses.html: The income and expenses log
+
+ 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: 2023/3/5
+#}
+{% extends "accounting/base.html" %}
+
+{% block accounting_scripts %}
+  <script src="{{ url_for("accounting.static", filename="js/material-fab-speed-dial.js") }}"></script>
+  <script src="{{ url_for("accounting.static", filename="js/period-chooser.js") }}"></script>
+{% endblock %}
+
+{% block header %}{% block title %}{{ A_("Income and Expenses Log of %(account)s in %(currency)s %(period)s", currency=report.currency.name|title, account=report.account.title|title, period=report.period.desc|title) }}{% endblock %}{% endblock %}
+
+{% block content %}
+
+<div class="mb-3 accounting-toolbar">
+  {% with use_currency_chooser = true,
+          use_account_chooser = true,
+          use_period_chooser = true %}
+    {% include "accounting/report/include/toolbar-buttons.html" %}
+  {% endwith %}
+</div>
+
+{% include "accounting/report/include/add-txn-material-fab.html" %}
+
+{% include "accounting/report/include/period-chooser.html" %}
+
+{% include "accounting/report/include/search-modal.html" %}
+
+{% if report.has_data %}
+  {% with pagination = report.pagination %}
+    {% include "accounting/include/pagination.html" %}
+  {% endwith %}
+
+  <div class="d-none d-md-block accounting-report-table accounting-income-expenses-table">
+    <div class="accounting-report-table-header">
+      <div class="accounting-report-table-row">
+        <div>{{ A_("Date") }}</div>
+        <div>{{ A_("Account") }}</div>
+        <div>{{ A_("Summary") }}</div>
+        <div class="accounting-amount">{{ A_("Income") }}</div>
+        <div class="accounting-amount">{{ A_("Expense") }}</div>
+        <div class="accounting-amount">{{ A_("Balance") }}</div>
+      </div>
+    </div>
+    <div class="accounting-report-table-body">
+      {% if report.brought_forward %}
+        {% with entry = report.brought_forward %}
+          <div class="accounting-report-table-row">
+            {% include "accounting/report/include/income-expenses-row-desktop.html" %}
+          </div>
+        {% endwith %}
+      {% endif %}
+      {% for entry in report.entries %}
+        <a class="accounting-report-table-row" href="{{ entry.url|accounting_append_next }}">
+          {% include "accounting/report/include/income-expenses-row-desktop.html" %}
+        </a>
+      {% endfor %}
+    </div>
+    {% if report.total %}
+      {% with entry = report.total %}
+        <div class="accounting-report-table-footer">
+          <div class="accounting-report-table-row">
+            <div>{{ A_("Total") }}</div>
+            <div class="accounting-amount">{{ entry.income|accounting_format_amount }}</div>
+            <div class="accounting-amount">{{ entry.expense|accounting_format_amount }}</div>
+            <div class="accounting-amount {% if entry.balance < 0 %} text-danger {% endif %}">{{ entry.balance|accounting_report_format_amount }}</div>
+          </div>
+        </div>
+      {% endwith %}
+    {% endif %}
+  </div>
+
+  <div class="list-group d-md-none">
+  {% if report.brought_forward %}
+    {% with entry = report.brought_forward %}
+      <div class="list-group-item list-group-item-action d-flex justify-content-between">
+        {% include "accounting/report/include/income-expenses-row-mobile.html" %}
+      </div>
+    {% endwith %}
+  {% endif %}
+  {% for entry in report.entries %}
+    <a class="list-group-item list-group-item-action d-flex justify-content-between" href="{{ entry.url|accounting_append_next }}">
+      {% include "accounting/report/include/income-expenses-row-mobile.html" %}
+    </a>
+  {% endfor %}
+  {% if report.total %}
+    {% with entry = report.total %}
+      <div class="list-group-item list-group-item-action d-flex justify-content-between">
+        {% include "accounting/report/include/income-expenses-row-mobile.html" %}
+      </div>
+    {% endwith %}
+  {% endif %}
+  </div>
+{% else %}
+  <p>{{ A_("There is no data.") }}</p>
+{% endif %}
+
+{% endblock %}

src/accounting/templates/accounting/report/income-statement.html

@@ -0,0 +1,99 @@
+{#
+The Mia! Accounting Flask Project
+income-statement.html: The income statement
+
+ 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: 2023/3/7
+#}
+{% extends "accounting/base.html" %}
+
+{% block accounting_scripts %}
+  <script src="{{ url_for("accounting.static", filename="js/material-fab-speed-dial.js") }}"></script>
+  <script src="{{ url_for("accounting.static", filename="js/period-chooser.js") }}"></script>
+{% endblock %}
+
+{% block header %}{% block title %}{{ A_("Income Statement of %(currency)s %(period)s", currency=report.currency.name|title, period=report.period.desc|title) }}{% endblock %}{% endblock %}
+
+{% block content %}
+
+<div class="mb-3 accounting-toolbar">
+  {% with use_currency_chooser = true,
+          use_period_chooser = true %}
+    {% include "accounting/report/include/toolbar-buttons.html" %}
+  {% endwith %}
+</div>
+
+{% include "accounting/report/include/add-txn-material-fab.html" %}
+
+{% include "accounting/report/include/period-chooser.html" %}
+
+{% include "accounting/report/include/search-modal.html" %}
+
+{% if report.has_data %}
+  <div class="accounting-sheet">
+    <div class="d-none d-sm-flex justify-content-center mb-3">
+      <h2 class="text-center">{{ A_("Income Statement of %(currency)s %(period)s", currency=report.currency.name|title, period=report.period.desc|title) }}</h2>
+    </div>
+
+    <div class="accounting-report-table accounting-income-statement-table">
+      <div class="accounting-report-table-header">
+        <div class="accounting-report-table-row">
+          <div class="accounting-amount">{{ A_("Amount") }}</div>
+        </div>
+      </div>
+      <div class="accounting-report-table-body">
+        {% for section in report.sections %}
+          <div class="accounting-report-table-row accounting-income-statement-section">
+            <div>
+              <span class="d-none d-md-inline">{{ section.title.code }}</span>
+              {{ section.title.title|title }}
+            </div>
+          </div>
+          {% for subsection in section.subsections %}
+            <div class="accounting-report-table-row accounting-income-statement-subsection">
+              <div>
+                <span class="d-none d-md-inline">{{ subsection.title.code }}</span>
+                {{ subsection.title.title|title }}
+              </div>
+            </div>
+            {% for account in subsection.accounts %}
+              <a class="accounting-report-table-row accounting-income-statement-account" href="{{ account.url }}">
+                <div>
+                  <span class="d-none d-md-inline">{{ account.account.code }}</span>
+                  {{ account.account.title|title }}
+                </div>
+                <div class="accounting-amount {% if account.amount < 0 %} text-danger {% endif %}">{{ account.amount|accounting_report_format_amount }}</div>
+              </a>
+            {% endfor %}
+            <div class="accounting-report-table-row accounting-income-statement-subtotal">
+              <div>{{ A_("Total") }}</div>
+              <div class="accounting-amount {% if subsection.total < 0 %} text-danger {% endif %}">{{ subsection.total|accounting_report_format_amount }}</div>
+            </div>
+          {% endfor %}
+          <div class="accounting-report-table-row accounting-income-statement-total">
+            <div>{{ section.accumulated.title|title }}</div>
+            <div class="accounting-amount {% if section.accumulated.amount < 0 %} text-danger {% endif %}">{{ section.accumulated.amount|accounting_report_format_amount }}</div>
+          </div>
+        {% endfor %}
+      </div>
+    </div>
+  </div>
+{% else %}
+  <p>{{ A_("There is no data.") }}</p>
+{% endif %}
+
+{% endblock %}

src/accounting/templates/accounting/report/journal.html

@@ -0,0 +1,106 @@
+{#
+The Mia! Accounting Flask Project
+journal.html: The journal
+
+ 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: 2023/3/4
+#}
+{% extends "accounting/base.html" %}
+
+{% block accounting_scripts %}
+  <script src="{{ url_for("accounting.static", filename="js/material-fab-speed-dial.js") }}"></script>
+  <script src="{{ url_for("accounting.static", filename="js/period-chooser.js") }}"></script>
+{% endblock %}
+
+{% block header %}{% block title %}{{ A_("Journal %(period)s", period=report.period.desc|title) }}{% endblock %}{% endblock %}
+
+{% block content %}
+
+<div class="mb-3 accounting-toolbar">
+  {% with use_period_chooser = true %}
+    {% include "accounting/report/include/toolbar-buttons.html" %}
+  {% endwith %}
+</div>
+
+{% include "accounting/report/include/add-txn-material-fab.html" %}
+
+{% include "accounting/report/include/period-chooser.html" %}
+
+{% include "accounting/report/include/search-modal.html" %}
+
+{% if report.has_data %}
+  {% with pagination = report.pagination %}
+    {% include "accounting/include/pagination.html" %}
+  {% endwith %}
+
+  <div class="d-none d-md-block accounting-report-table accounting-journal-table">
+    <div class="accounting-report-table-header">
+      <div class="accounting-report-table-row">
+        <div>{{ A_("Date") }}</div>
+        <div>{{ A_("Currency") }}</div>
+        <div>{{ A_("Account") }}</div>
+        <div>{{ A_("Summary") }}</div>
+        <div class="accounting-amount">{{ A_("Debit") }}</div>
+        <div class="accounting-amount">{{ A_("Credit") }}</div>
+      </div>
+    </div>
+    <div class="accounting-report-table-body">
+      {% for entry in report.entries %}
+        <a class="accounting-report-table-row" href="{{ url_for("accounting.transaction.detail", txn=entry.transaction)|accounting_append_next }}">
+          <div>{{ entry.transaction.date|accounting_format_date }}</div>
+          <div>{{ entry.currency.name }}</div>
+          <div>
+            <span class="d-none d-md-inline">{{ entry.account.code }}</span>
+            {{ entry.account.title|title }}
+          </div>
+          <div>{{ entry.summary|accounting_default }}</div>
+          <div class="accounting-amount">{{ entry.debit|accounting_format_amount|accounting_default }}</div>
+          <div class="accounting-amount">{{ entry.credit|accounting_format_amount|accounting_default }}</div>
+        </a>
+      {% endfor %}
+    </div>
+  </div>
+
+  <div class="list-group d-md-none">
+  {% for entry in report.entries %}
+    <a class="list-group-item list-group-item-action" href="{{ url_for("accounting.transaction.detail", txn=entry.transaction)|accounting_append_next }}">
+      <div class="d-flex justify-content-between">
+        <div {% if not entry.is_debit %} class="accounting-mobile-journal-credit" {% endif %}>
+          <div class="text-muted small">
+            {{ entry.transaction.date|accounting_format_date }}
+            {{ entry.account.title|title }}
+            {% if entry.currency.code != accounting_default_currency_code() %}
+              <span class="badge rounded-pill bg-info">{{ entry.currency.code }}</span>
+            {% endif %}
+          </div>
+          {% if entry.summary is not none %}
+            <div>{{ entry.summary }}</div>
+          {% endif %}
+        </div>
+
+        <div>
+          <span class="badge rounded-pill bg-info">{{ entry.amount|accounting_format_amount }}</span>
+        </div>
+      </div>
+    </a>
+  {% endfor %}
+  </div>
+{% else %}
+  <p>{{ A_("There is no data.") }}</p>
+{% endif %}
+
+{% endblock %}