@rubydogjp/openkk-client-domain 26.1.8

package/dist/entries/quick-guide-data.js

@@ -0,0 +1,513 @@
+export function guideTitle(page) {
+    switch (page) {
+        case "top":
+            return "簡単入力ガイド";
+        case "incoming":
+            return "簡単入力ガイド - 入金";
+        case "outgoing":
+            return "簡単入力ガイド - 出金";
+        case "transfer":
+            return "簡単入力ガイド - 資金移動";
+        case "salesAccrual":
+            return "ユースケース - 売上の発生";
+        case "receivableCollection":
+            return "ユースケース - 債権の回収";
+        case "ownerDeposit":
+            return "ユースケース - 自己資金の入金";
+        case "expensePayable":
+            return "ユースケース - あと払い費用の発生";
+        case "expenseImmediateCash":
+            return "ユースケース - 即払い費用の発生";
+        case "expenseOwnerBorrow":
+            return "ユースケース - 事業主借り費用の発生";
+        case "liabilityRepayment":
+            return "ユースケース - 負債の返済";
+        case "ownerWithdrawal":
+            return "ユースケース - 自己資金の出金";
+        case "cashToBank":
+            return "ユースケース - 現金を預金へ交換";
+        case "bankToCash":
+            return "ユースケース - 預金を現金へ交換";
+        case "otherIncoming":
+            return "その他の入金";
+        case "otherSales":
+            return "その他の売上";
+        case "otherReceivableCollection":
+            return "その他の回収";
+    }
+}
+export function guideDescription(page) {
+    switch (page) {
+        case "top":
+            return "入金 / 出金 / 資金移動 から近いケースを選んでください。";
+        case "incoming":
+            return "事業口座へ資金が入ってくるときの取引。";
+        case "outgoing":
+            return "事業口座から資金が出ていくときの取引。";
+        case "transfer":
+            return "事業資金・プライベート資金の移動に関する取引。";
+        case "otherIncoming":
+            return "売上以外の入金や、先に受け取ったお金を選びます。";
+        case "otherSales":
+            return "売掛金以外で売上を計上するケースを選びます。";
+        case "otherReceivableCollection":
+            return "売掛金以外の債権回収や現金回収を選びます。";
+        default:
+            return null;
+    }
+}
+export function guideOptions(page) {
+    switch (page) {
+        case "top":
+            return [
+                {
+                    title: "入金",
+                    subtitle: "売上、プライベート口座からの入金など",
+                    nextPage: "incoming",
+                },
+                {
+                    title: "出金",
+                    subtitle: "経費、プライベート口座への出金など",
+                    nextPage: "outgoing",
+                },
+                {
+                    title: "資金移動",
+                    subtitle: "現金と預金の交換、自己資金の出し入れ",
+                    nextPage: "transfer",
+                },
+            ];
+        case "incoming":
+            return [
+                { title: "報酬が確定した・請求書を送った", nextPage: "salesAccrual" },
+                {
+                    title: "入金待ちだった報酬が口座に振り込まれた",
+                    nextPage: "receivableCollection",
+                },
+                { title: "その他の入金", nextPage: "otherIncoming" },
+            ];
+        case "outgoing":
+            return [
+                {
+                    title: "請求書を受け取った・カードで費用を支払った",
+                    nextPage: "expensePayable",
+                },
+                {
+                    title: "費用をその場で事業サイフから現金払いした",
+                    nextPage: "expenseImmediateCash",
+                },
+                {
+                    title: "費用をその場でプライベートサイフから支払った",
+                    nextPage: "expenseOwnerBorrow",
+                },
+                {
+                    title: "カード利用分が口座から引き落とされた",
+                    nextPage: "liabilityRepayment",
+                },
+                { title: "その他の出金", close: true },
+            ];
+        case "transfer":
+            return [
+                {
+                    title: "事業口座から事業財布へ現金を引き出した",
+                    nextPage: "bankToCash",
+                },
+                {
+                    title: "事業財布から事業口座へ現金を預け入れた",
+                    nextPage: "cashToBank",
+                },
+                {
+                    title: "事業口座からプライベート資金を引き出した",
+                    nextPage: "ownerWithdrawal",
+                },
+                {
+                    title: "プライベート資金から事業用口座に入金した",
+                    nextPage: "ownerDeposit",
+                },
+            ];
+        case "salesAccrual":
+            return [
+                {
+                    title: "後日入金",
+                    subtitle: "売掛金 | 売上",
+                    template: {
+                        debitAccountName: "売掛金",
+                        creditAccountName: "売上",
+                        description: "売上の発生",
+                    },
+                },
+                {
+                    title: "即日入金",
+                    subtitle: "普通預金 | 売上",
+                    template: {
+                        debitAccountName: "普通預金",
+                        creditAccountName: "売上",
+                        description: "売上の入金",
+                    },
+                },
+                { title: "その他の売上", nextPage: "otherSales" },
+            ];
+        case "receivableCollection":
+            return [
+                {
+                    title: "口座振り込み",
+                    subtitle: "普通預金 | 売掛金",
+                    template: {
+                        debitAccountName: "普通預金",
+                        creditAccountName: "売掛金",
+                        description: "売掛金の回収",
+                    },
+                },
+                { title: "その他の回収", nextPage: "otherReceivableCollection" },
+            ];
+        case "ownerDeposit":
+            return [
+                {
+                    title: "後日入金",
+                    subtitle: "普通預金 | 事業主借",
+                    template: {
+                        debitAccountName: "普通預金",
+                        creditAccountName: "事業主借",
+                        description: "自己資金の入金",
+                    },
+                },
+            ];
+        case "expensePayable":
+            return expenseOptions("未払金", "あと払い費用");
+        case "expenseImmediateCash":
+            return expenseOptions("現金", "即払い費用");
+        case "expenseOwnerBorrow":
+            return expenseOptions("事業主借", "事業主借り費用");
+        case "liabilityRepayment":
+            return [
+                {
+                    title: "カード利用分の引き落とし",
+                    subtitle: "普通預金 | 未払金",
+                    template: {
+                        debitAccountName: "未払金",
+                        creditAccountName: "普通預金",
+                        description: "カード利用分の引き落とし",
+                    },
+                },
+            ];
+        case "ownerWithdrawal":
+            return [
+                {
+                    title: "プライベート資金を引き出した",
+                    subtitle: "事業主貸 | 普通預金",
+                    template: {
+                        debitAccountName: "事業主貸",
+                        creditAccountName: "普通預金",
+                        description: "自己資金の出金",
+                    },
+                },
+            ];
+        case "cashToBank":
+            return [
+                {
+                    title: "事業サイフから事業口座へ現金を預け入れた",
+                    subtitle: "普通預金 | 現金",
+                    template: {
+                        debitAccountName: "普通預金",
+                        creditAccountName: "現金",
+                        description: "現金を預金へ交換",
+                    },
+                },
+            ];
+        case "bankToCash":
+            return [
+                {
+                    title: "事業口座から事業サイフへ現金を引き出した",
+                    subtitle: "現金 | 普通預金",
+                    template: {
+                        debitAccountName: "現金",
+                        creditAccountName: "普通預金",
+                        description: "預金を現金へ交換",
+                    },
+                },
+            ];
+        case "otherIncoming":
+            return [
+                {
+                    title: "雑収入が口座に入った",
+                    subtitle: "普通預金 | 雑収入",
+                    template: {
+                        debitAccountName: "普通預金",
+                        creditAccountName: "雑収入",
+                        description: "雑収入の入金",
+                    },
+                },
+                {
+                    title: "雑収入を現金で受け取った",
+                    subtitle: "現金 | 雑収入",
+                    template: {
+                        debitAccountName: "現金",
+                        creditAccountName: "雑収入",
+                        description: "雑収入の受取",
+                    },
+                },
+                {
+                    title: "前受金として受け取った",
+                    subtitle: "普通預金 | 前受金",
+                    template: {
+                        debitAccountName: "普通預金",
+                        creditAccountName: "前受金",
+                        description: "前受金の入金",
+                    },
+                },
+                { title: "科目を自分で選ぶ", close: true },
+            ];
+        case "otherSales":
+            return [
+                {
+                    title: "未収入金で売上を計上する",
+                    subtitle: "未収入金 | 売上",
+                    template: {
+                        debitAccountName: "未収入金",
+                        creditAccountName: "売上",
+                        description: "売上の発生",
+                    },
+                },
+                {
+                    title: "現金で売上を受け取った",
+                    subtitle: "現金 | 売上",
+                    template: {
+                        debitAccountName: "現金",
+                        creditAccountName: "売上",
+                        description: "売上の受取",
+                    },
+                },
+                { title: "科目を自分で選ぶ", close: true },
+            ];
+        case "otherReceivableCollection":
+            return [
+                {
+                    title: "売掛金を現金で回収した",
+                    subtitle: "現金 | 売掛金",
+                    template: {
+                        debitAccountName: "現金",
+                        creditAccountName: "売掛金",
+                        description: "売掛金の現金回収",
+                    },
+                },
+                {
+                    title: "未収入金を口座で回収した",
+                    subtitle: "普通預金 | 未収入金",
+                    template: {
+                        debitAccountName: "普通預金",
+                        creditAccountName: "未収入金",
+                        description: "未収入金の回収",
+                    },
+                },
+                {
+                    title: "未収入金を現金で回収した",
+                    subtitle: "現金 | 未収入金",
+                    template: {
+                        debitAccountName: "現金",
+                        creditAccountName: "未収入金",
+                        description: "未収入金の現金回収",
+                    },
+                },
+                { title: "科目を自分で選ぶ", close: true },
+            ];
+    }
+}
+function expenseOptions(creditAccount, prefix) {
+    return [
+        {
+            title: "家賃・月額コワーキング",
+            subtitle: `地代家賃 | ${creditAccount}`,
+            template: {
+                debitAccountName: "地代家賃",
+                creditAccountName: creditAccount,
+                description: `${prefix}: 家賃・月額コワーキング`,
+                businessRatePercent: 100,
+            },
+        },
+        {
+            title: "電気・ガス・水道料金",
+            subtitle: `水道光熱費 | ${creditAccount}`,
+            template: {
+                debitAccountName: "水道光熱費",
+                creditAccountName: creditAccount,
+                description: `${prefix}: 電気・ガス・水道料金`,
+                businessRatePercent: 100,
+            },
+        },
+        {
+            title: "インターネット料金",
+            subtitle: `通信費 | ${creditAccount}`,
+            template: {
+                debitAccountName: "通信費",
+                creditAccountName: creditAccount,
+                description: `${prefix}: インターネット料金`,
+                businessRatePercent: 100,
+            },
+        },
+        {
+            title: "移動・宿泊",
+            subtitle: `旅費交通費 | ${creditAccount}`,
+            template: {
+                debitAccountName: "旅費交通費",
+                creditAccountName: creditAccount,
+                description: `${prefix}: 移動・宿泊`,
+            },
+        },
+        {
+            title: "会食・お土産",
+            subtitle: `接待交際費 | ${creditAccount}`,
+            template: {
+                debitAccountName: "接待交際費",
+                creditAccountName: creditAccount,
+                description: `${prefix}: 会食・お土産`,
+            },
+        },
+        {
+            title: "面談・会議室代",
+            subtitle: `会議費 | ${creditAccount}`,
+            template: {
+                debitAccountName: "会議費",
+                creditAccountName: creditAccount,
+                description: `${prefix}: 面談・会議室代`,
+            },
+        },
+        {
+            title: "文房具・事務用品・消耗品",
+            subtitle: `消耗品費 | ${creditAccount}`,
+            template: {
+                debitAccountName: "消耗品費",
+                creditAccountName: creditAccount,
+                description: `${prefix}: 文房具・事務用品・消耗品`,
+            },
+        },
+        {
+            title: "広告・宣伝",
+            subtitle: `広告宣伝費 | ${creditAccount}`,
+            template: {
+                debitAccountName: "広告宣伝費",
+                creditAccountName: creditAccount,
+                description: `${prefix}: 広告・宣伝`,
+            },
+        },
+        {
+            title: "配送・送料",
+            subtitle: `荷造運賃 | ${creditAccount}`,
+            template: {
+                debitAccountName: "荷造運賃",
+                creditAccountName: creditAccount,
+                description: `${prefix}: 配送・送料`,
+            },
+        },
+        {
+            title: "手数料",
+            subtitle: `支払手数料 | ${creditAccount}`,
+            template: {
+                debitAccountName: "支払手数料",
+                creditAccountName: creditAccount,
+                description: `${prefix}: 手数料`,
+            },
+        },
+        {
+            title: "税金・証明書",
+            subtitle: `租税公課 | ${creditAccount}`,
+            template: {
+                debitAccountName: "租税公課",
+                creditAccountName: creditAccount,
+                description: `${prefix}: 税金・証明書`,
+            },
+        },
+        {
+            title: "本・資料",
+            subtitle: `新聞図書費 | ${creditAccount}`,
+            template: {
+                debitAccountName: "新聞図書費",
+                creditAccountName: creditAccount,
+                description: `${prefix}: 本・資料`,
+            },
+        },
+        {
+            title: "修理・保守",
+            subtitle: `修繕費 | ${creditAccount}`,
+            template: {
+                debitAccountName: "修繕費",
+                creditAccountName: creditAccount,
+                description: `${prefix}: 修理・保守`,
+            },
+        },
+        {
+            title: "福利厚生",
+            subtitle: `福利厚生費 | ${creditAccount}`,
+            template: {
+                debitAccountName: "福利厚生費",
+                creditAccountName: creditAccount,
+                description: `${prefix}: 福利厚生`,
+            },
+        },
+        {
+            title: "その他・雑費",
+            subtitle: `雑費 | ${creditAccount}`,
+            template: {
+                debitAccountName: "雑費",
+                creditAccountName: creditAccount,
+                description: `${prefix}: その他・雑費`,
+            },
+        },
+        { title: "科目を自分で選ぶ", close: true },
+    ];
+}
+export const ACCOUNT_ALIASES = {
+    売上: ["売上", "売上高"],
+    売掛金: ["売掛金"],
+    未収入金: ["未収入金"],
+    普通預金: ["普通預金"],
+    現金: ["現金"],
+    未払金: ["未払金"],
+    前受金: ["前受金"],
+    事業主借: ["事業主借"],
+    事業主貸: ["事業主貸"],
+    地代家賃: ["地代家賃"],
+    水道光熱費: ["水道光熱費"],
+    通信費: ["通信費"],
+    旅費交通費: ["旅費交通費"],
+    接待交際費: ["接待交際費"],
+    会議費: ["会議費"],
+    消耗品費: ["消耗品費", "消耗品"],
+    広告宣伝費: ["広告宣伝費"],
+    荷造運賃: ["荷造運賃"],
+    支払手数料: ["支払手数料"],
+    租税公課: ["租税公課"],
+    新聞図書費: ["新聞図書費"],
+    修繕費: ["修繕費"],
+    福利厚生費: ["福利厚生費"],
+    雑費: ["雑費"],
+    雑収入: ["雑収入"],
+};
+export function normalizeAccountName(name) {
+    return name.replace(/\s+/g, "").trim();
+}
+/**
+ * 簡単入力ガイドのテンプレート科目名を、マスター科目に解決する。
+ *
+ * 同名科目が複数ある場合（例: 「消耗品費」「通信費」「水道光熱費」等は
+ * 製造原価(cost_of_sales)版と販管費(expense)版が併存する）、ガイドは
+ * 個人事業主の販管費／収益向けのため cost_of_sales 版を避けて解決する。
+ * 完全一致を優先し、無ければ部分一致でフォールバックする。
+ */
+export function resolveBookAccountByName(name, accounts) {
+    const aliases = ACCOUNT_ALIASES[name] ?? [name];
+    const prefer = (matches) => matches.find((account) => account.accountType !== "cost_of_sales") ??
+        matches[0];
+    for (const alias of aliases) {
+        const norm = normalizeAccountName(alias);
+        const chosen = prefer(accounts.filter((account) => normalizeAccountName(account.name) === norm));
+        if (chosen != null)
+            return chosen;
+    }
+    for (const alias of aliases) {
+        const norm = normalizeAccountName(alias);
+        const chosen = prefer(accounts.filter((account) => normalizeAccountName(account.name).includes(norm)));
+        if (chosen != null)
+            return chosen;
+    }
+    return null;
+}
+//# sourceMappingURL=quick-guide-data.js.map

package/dist/entries/quick-guide-data.js.map

@@ -0,0 +1 @@
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package/dist/entries/virtual-entries.d.ts

@@ -0,0 +1,58 @@
+import type { FixedAssetPreviewItem } from "../assist/fixed-asset-data";
+import type { OpeningCarryoverRecord } from "../assist/opening-carryover";
+import type { EntryPreviewRow } from "./entries-types";
+import { type EntryRecord } from "./entry-record";
+export declare function buildVirtualOpeningCarryoverRows(input: {
+    fiscalPeriodId: string;
+    records: OpeningCarryoverRecord[];
+    yearMonth: string;
+}): EntryPreviewRow[];
+/**
+ * 固定資産から当期のバーチャル仕訳行を生成する。
+ *
+ * - 償却中: 期末月に当期償却費（期首〜期末の月割）を計上。
+ * - 売却済: 処分月に「期首〜処分日の当期償却費」＋売却仕訳（処分日簿価で資産を除く）。
+ * - 廃棄済: 処分月に「期首〜処分日の当期償却費」＋固定資産除却損で簿価を除却。
+ * - 完了(償却済): 備忘価額のみのため仕訳なし。
+ *
+ * 減価償却費・除却損は全額ベースで計上し、家事按分は businessRate として持たせる。
+ * 個人負担分（事業主貸）への振替は集計層（fs-data / summary）で行う。
+ */
+export declare function buildVirtualFixedAssetRows(input: {
+    fiscalPeriodId: string;
+    assets: FixedAssetPreviewItem[];
+    periodStartDate: string | null;
+    periodEndDate: string | null;
+    yearMonth: string;
+}): EntryPreviewRow[];
+export declare function buildClosingVirtualEntries(input: {
+    fiscalPeriodId: string;
+    periodStartDate: string | null;
+    periodEndDate: string | null;
+    entries: EntryRecord[];
+    assets: FixedAssetPreviewItem[];
+    carryovers: OpeningCarryoverRecord[];
+}): EntryRecord[];
+export declare function withClosingVirtualEntries(input: {
+    fiscalPeriodId: string;
+    periodStartDate: string | null;
+    periodEndDate: string | null;
+    entries: EntryRecord[];
+    assets: FixedAssetPreviewItem[];
+    carryovers: OpeningCarryoverRecord[];
+}): EntryRecord[];
+export declare function buildVirtualBusinessRateTransferRows(input: {
+    fiscalPeriodId: string;
+    periodStartDate: string | null;
+    periodEndDate: string | null;
+    entries: EntryRecord[];
+    assets: FixedAssetPreviewItem[];
+    carryovers: OpeningCarryoverRecord[];
+    yearMonth: string;
+}): EntryPreviewRow[];
+export declare function materializeVirtualEntryRows(input: {
+    fiscalPeriodId: string;
+    yearMonth: string;
+    rows: EntryPreviewRow[];
+}): EntryRecord[];
+//# sourceMappingURL=virtual-entries.d.ts.map

package/dist/entries/virtual-entries.d.ts.map

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