fix: restore code-less FNS financial reports

tests/apps/organizations/test_restore_fns_financial_lines.py

@@ -0,0 +1,95 @@
+"""Tests for restoring normalized FNS financial lines."""
+
+from __future__ import annotations
+
+from pathlib import Path
+from tempfile import TemporaryDirectory
+
+from apps.parsers.models import ParserLoadLog
+from django.core.management import call_command
+from django.test import TestCase, override_settings
+from openpyxl import Workbook
+from organizations.models import (
+    FinancialIndicatorsExtension,
+    OrganizationSourceFinancialLine,
+    OrganizationSourceRecord,
+)
+
+from tests.apps.parsers.organization_helpers import create_directory_organization
+
+
+class RestoreFNSFinancialLinesCommandTests(TestCase):
+    """Restore only empty reports and keep reruns idempotent."""
+
+    def test_dry_run_then_restores_codeless_processed_workbook(self):
+        ogrn = "1187700006273"
+        external_id = "0130160"
+        organization = create_directory_organization(
+            name="Тестовая организация",
+            inn="7700000001",
+            kpp="770001001",
+            okpo="12345678",
+            ogrn=ogrn,
+        )
+        extension = FinancialIndicatorsExtension.objects.create(
+            organization=organization,
+            title="Финансово-экономические показатели",
+        )
+        file_name = f"fin_{external_id}_{ogrn}.xlsx"
+        record = OrganizationSourceRecord.objects.create(
+            extension=extension,
+            source=ParserLoadLog.Source.FNS_REPORTS,
+            record_type="financial_report",
+            external_id=external_id,
+            title=file_name,
+            status="success",
+            payload={
+                "external_id": external_id,
+                "file_name": file_name,
+                "lines_count": 0,
+                "ogrn": ogrn,
+            },
+        )
+
+        with TemporaryDirectory() as temp_directory:
+            workbook = Workbook()
+            worksheet = workbook.active
+            worksheet.append(["Форма №1", 2020, None, 2021, None])
+            worksheet.append(
+                ["Бухгалтерский баланс", "Начало", "Конец", "Начало", "Конец"]
+            )
+            worksheet.append(["Баланс", 60_232, 234_841, 234_841, 244_479])
+            workbook.save(Path(temp_directory) / file_name)
+
+            with override_settings(FNS_PROCESSED_DIRECTORY=temp_directory):
+                call_command(
+                    "restore_fns_financial_lines",
+                    "--ogrn",
+                    ogrn,
+                    "--dry-run",
+                    "--silent",
+                )
+                self.assertFalse(
+                    OrganizationSourceFinancialLine.objects.filter(
+                        source_record=record
+                    ).exists()
+                )
+
+                call_command(
+                    "restore_fns_financial_lines",
+                    "--ogrn",
+                    ogrn,
+                    "--silent",
+                )
+                call_command(
+                    "restore_fns_financial_lines",
+                    "--ogrn",
+                    ogrn,
+                    "--silent",
+                )
+
+        lines = OrganizationSourceFinancialLine.objects.filter(source_record=record)
+        self.assertEqual(lines.count(), 2)
+        self.assertEqual(set(lines.values_list("year", flat=True)), {2020, 2021})
+        record.refresh_from_db()
+        self.assertEqual(record.payload["lines_count"], 2)

tests/apps/parsers/test_fns_parser.py

@@ -2,6 +2,9 @@
 Тесты для FNS парсера бухгалтерской отчетности.
 """
 
+from pathlib import Path
+from tempfile import TemporaryDirectory
+
 from apps.parsers.clients.fns.parser import FNSExcelParser, FNSParserError
 from apps.parsers.clients.fns.schemas import ParsedReport, ReportLine
 from apps.parsers.models import FinancialReport
@@ -10,6 +13,7 @@ from apps.parsers.services import (
     FNSReportService,
 )
 from django.test import TestCase
+from openpyxl import Workbook
 from organizations.models import Organization
 
 from tests.apps.parsers.organization_helpers import create_directory_organization
@@ -274,6 +278,103 @@ class TestFNSParserParseValue(TestCase):
         self.assertIsNone(FNSExcelParser._parse_value(fake.word()))
 
 
+class TestFNSExcelParserWorkbook(TestCase):
+    """Регрессии поддерживаемых структур бухгалтерских XLSX."""
+
+    def test_parses_workbook_without_line_code_column(self):
+        with TemporaryDirectory() as temp_directory:
+            path = Path(temp_directory) / "fin_0130160_1187700006273.xlsx"
+            workbook = Workbook()
+            worksheet = workbook.active
+            worksheet.append(["Форма №1", 2020, None, 2021, None])
+            worksheet.append(
+                ["Бухгалтерский баланс", "Начало", "Конец", "Начало", "Конец"]
+            )
+            worksheet.append(["Баланс", 60_232, 234_841, 234_841, 244_479])
+            worksheet.append(["Внеоборотные активы", None, None, None, None])
+            worksheet.append(["Итого", 1_878, 7_071, 7_071, 18_709])
+            worksheet.append(["Форма №3", 2020, None, 2021, None])
+            worksheet.append(
+                [
+                    "Отчет об изменении капитала",
+                    "Начало",
+                    "Конец",
+                    "Начало",
+                    "Конец",
+                ]
+            )
+            worksheet.append(["Добавочный капитал", None, None, None, None])
+            worksheet.append(["Увеличение - всего", 0, 10, 10, 20])
+            worksheet.append(["переоценка имущества", 0, 10, 10, 20])
+            worksheet.append(["Уменьшение - всего", 0, 5, 5, 6])
+            worksheet.append(["реорганизация ЮЛ", 0, 5, 5, 6])
+            worksheet.append(["Резервный капитал", None, None, None, None])
+            worksheet.append(["переоценка имущества", 0, -5, -5, -6])
+            worksheet.append(["Форма №4", 2020, None, 2021, None])
+            worksheet.append(
+                [
+                    "Отчет о движении денежных средств",
+                    "Начало",
+                    "Конец",
+                    "Начало",
+                    "Конец",
+                ]
+            )
+            worksheet.append(["Денежные потоки от инвестиционных операций", None, None])
+            worksheet.append(["Поступления – всего", 0, 100, 100, 200])
+            worksheet.append(["Сальдо", 0, 100, 100, 200])
+            worksheet.append(["Форма №6", 2020, None, 2021, None])
+            worksheet.append(
+                [
+                    "Отчет о целевом использовании полученных средств",
+                    "Начало",
+                    "Конец",
+                    "Начало",
+                    "Конец",
+                ]
+            )
+            worksheet.append(["Поступило средств", None, None, None, None])
+            worksheet.append(["Итого", 0, 10, 10, 20])
+            worksheet.append(["Использовано средств", None, None, None, None])
+            worksheet.append(["Итого", 0, 5, 5, 6])
+            workbook.save(path)
+
+            report = FNSExcelParser.parse_file(path)
+
+        self.assertEqual(report.external_id, "0130160")
+        self.assertEqual(report.ogrn, "1187700006273")
+        self.assertEqual(report.years, {2020, 2021})
+        self.assertEqual(
+            {line.line_code for line in report.lines},
+            {
+                "1100",
+                "1600",
+                "3310",
+                "3312",
+                "3320",
+                "3322",
+                "3326",
+                "4200",
+                "4210",
+                "6200",
+                "6300",
+            },
+        )
+
+    def test_rejects_codeless_value_row_without_known_accounting_code(self):
+        with TemporaryDirectory() as temp_directory:
+            path = Path(temp_directory) / "fin_0000001_1187700006273.xlsx"
+            workbook = Workbook()
+            worksheet = workbook.active
+            worksheet.append(["Форма №1", 2021, None])
+            worksheet.append(["Бухгалтерский баланс", "Начало", "Конец"])
+            worksheet.append(["Неизвестная строка", 1, 2])
+            workbook.save(path)
+
+            with self.assertRaisesMessage(FNSParserError, "не определен код строки"):
+                FNSExcelParser.parse_file(path)
+
+
 class TestFNSReportServiceIntegration(TestCase):
     """Интеграционные тесты сервиса FNSReportService."""