【同步】BOOT 和 CLOUD 的功能（oa）

yudao-module-fms/yudao-module-fms-server/src/main/java/cn/iocoder/yudao/module/fms/service/closing/FmsClosingPeriodService.java

@@ -3,6 +3,7 @@ package cn.iocoder.yudao.module.fms.service.closing;
 import cn.iocoder.yudao.module.fms.controller.admin.closing.vo.FmsClosingOverviewRespVO;
 import cn.iocoder.yudao.module.fms.controller.admin.closing.vo.FmsClosingQueryReqVO;
 
+import java.math.BigDecimal;
 import java.time.LocalDateTime;
 import java.time.YearMonth;
 
@@ -57,6 +58,16 @@ public interface FmsClosingPeriodService {
      */
     FmsClosingOverviewRespVO getClosingOverview(FmsClosingQueryReqVO queryReqVO, Long userId);
 
+    /**
+     * 获得指定会计期间的损益结转余额（末级损益科目本期借贷差额绝对值之和）
+     *
+     * @param accountSetId 账套编号
+     * @param month 会计期间
+     * @param userId 用户编号
+     * @return 损益余额
+     */
+    BigDecimal getProfitLossBalance(Long accountSetId, String month, Long userId);
+
     /**
      * 结账
      *

yudao-module-fms/yudao-module-fms-server/src/main/java/cn/iocoder/yudao/module/fms/service/closing/FmsClosingPeriodServiceImpl.java

@@ -198,6 +198,11 @@ public class FmsClosingPeriodServiceImpl implements FmsClosingPeriodService {
                 .setCanClose(canClose);
     }
 
+    @Override
+    public BigDecimal getProfitLossBalance(Long accountSetId, String month, Long userId) {
+        return calculateProfitLossBalance(accountSetId, LocalDateTimeUtils.parseYearMonth(month), userId);
+    }
+
     @Override
     @Transactional(rollbackFor = Exception.class)
     @LogRecord(type = FMS_CLOSING_TYPE, subType = FMS_CLOSING_PERIOD_CLOSE_SUB_TYPE,

yudao-module-fms/yudao-module-fms-server/src/main/java/cn/iocoder/yudao/module/fms/service/config/FmsSubjectServiceImpl.java

@@ -53,6 +53,7 @@ import static cn.iocoder.yudao.framework.common.exception.util.ServiceExceptionU
 import static cn.iocoder.yudao.framework.common.util.collection.CollectionUtils.convertList;
 import static cn.iocoder.yudao.framework.common.util.collection.CollectionUtils.convertMap;
 import static cn.iocoder.yudao.framework.common.util.collection.CollectionUtils.filterList;
+import static cn.iocoder.yudao.module.fms.enums.ErrorCodeConstants.ACCOUNT_SET_NOT_INITIALIZED;
 import static cn.iocoder.yudao.module.fms.enums.ErrorCodeConstants.SUBJECT_CODE_DUPLICATE;
 import static cn.iocoder.yudao.module.fms.enums.ErrorCodeConstants.SUBJECT_CODE_RULE_INVALID;
 import static cn.iocoder.yudao.module.fms.enums.ErrorCodeConstants.SUBJECT_CURRENCY_INVALID;
@@ -161,6 +162,9 @@ public class FmsSubjectServiceImpl implements FmsSubjectService {
         accountSetService.validateAccountSetWritePermission(createReqVO.getAccountSetId(), userId);
         // 1.2 查询财务参数
         FmsFinanceParameterDO financeParameter = financeParameterService.getFinanceParameter(createReqVO.getAccountSetId());
+        if (financeParameter == null) {
+            throw exception(ACCOUNT_SET_NOT_INITIALIZED);
+        }
         // 1.3 校验科目编码唯一
         validateSubjectCodeUnique(null, createReqVO.getAccountSetId(), createReqVO.getCode());
         // 1.4 校验上级科目和科目编码规则
@@ -209,6 +213,9 @@ public class FmsSubjectServiceImpl implements FmsSubjectService {
         // 1.2 查询财务参数
         FmsFinanceParameterDO financeParameter = financeParameterService.getFinanceParameter(
                 updateReqVO.getAccountSetId());
+        if (financeParameter == null) {
+            throw exception(ACCOUNT_SET_NOT_INITIALIZED);
+        }
         // 1.3 校验科目存在
         FmsSubjectDO subject = validateSubjectExists(updateReqVO.getAccountSetId(), updateReqVO.getId());
         if (ObjUtil.notEqual(subject.getParentId(), updateReqVO.getParentId())) {
@@ -416,6 +423,9 @@ public class FmsSubjectServiceImpl implements FmsSubjectService {
         accountSetService.validateAccountSetWritePermission(accountSetId, userId);
         // 1.3 加载导入依赖
         FmsFinanceParameterDO financeParameter = financeParameterService.getFinanceParameter(accountSetId);
+        if (financeParameter == null) {
+            throw exception(ACCOUNT_SET_NOT_INITIALIZED);
+        }
         Map<String, FmsSubjectDO> subjectMap = convertMap(
                 subjectMapper.selectListByAccountSetIdAndType(accountSetId, null), FmsSubjectDO::getCode);
         Map<String, Long> auxiliaryTypeIdMap = auxiliaryTypeService.getAuxiliaryTypeIdMap(accountSetId);

yudao-module-fms/yudao-module-fms-server/src/main/java/cn/iocoder/yudao/module/fms/service/report/FmsBalanceSheetServiceImpl.java

@@ -7,8 +7,6 @@ import cn.iocoder.yudao.framework.common.util.date.LocalDateTimeUtils;
 import cn.iocoder.yudao.framework.common.util.json.JsonUtils;
 import cn.iocoder.yudao.framework.common.util.number.NumberUtils;
 import cn.iocoder.yudao.framework.common.util.object.BeanUtils;
-import cn.iocoder.yudao.module.fms.controller.admin.closing.vo.FmsClosingOverviewRespVO;
-import cn.iocoder.yudao.module.fms.controller.admin.closing.vo.FmsClosingQueryReqVO;
 import cn.iocoder.yudao.module.fms.controller.admin.ledger.vo.subjectbalance.FmsLedgerSubjectBalanceRespVO;
 import cn.iocoder.yudao.module.fms.controller.admin.report.vo.balance.FmsBalanceSheetCheckRespVO;
 import cn.iocoder.yudao.module.fms.controller.admin.report.vo.balance.FmsBalanceSheetRowRespVO;
@@ -292,7 +290,7 @@ public class FmsBalanceSheetServiceImpl implements FmsBalanceSheetService {
     }
 
     /**
-     * 判断查询期间内各月的损益是否均已结转，逐月检查结账概览的损益余额
+     * 判断查询期间内各月的损益是否均已结转
      *
      * @param listReqVO 查询条件
      * @param userId 用户编号
@@ -302,12 +300,11 @@ public class FmsBalanceSheetServiceImpl implements FmsBalanceSheetService {
         YearMonth endMonth = LocalDateTimeUtils.parseYearMonth(listReqVO.getEndMonth());
         for (YearMonth currentMonth = LocalDateTimeUtils.parseYearMonth(listReqVO.getStartMonth());
                 !currentMonth.isAfter(endMonth); currentMonth = currentMonth.plusMonths(1)) {
-            FmsClosingQueryReqVO closingQueryReqVO = new FmsClosingQueryReqVO();
-            closingQueryReqVO.setAccountSetId(listReqVO.getAccountSetId());
-            closingQueryReqVO.setMonth(currentMonth.toString());
-            FmsClosingOverviewRespVO overview = closingPeriodService.getClosingOverview(closingQueryReqVO, userId);
+            // 直接查询损益余额，避免报表校验与结账概况循环调用
+            BigDecimal profitLossBalance = closingPeriodService.getProfitLossBalance(
+                    listReqVO.getAccountSetId(), currentMonth.toString(), userId);
             // 当月损益余额不为零时，说明存在尚未结转的损益
-            if (NumberUtils.zeroIfNull(overview.getProfitLossBalance()).signum() != 0) {
+            if (NumberUtils.zeroIfNull(profitLossBalance).signum() != 0) {
                 return false;
             }
         }

yudao-module-fms/yudao-module-fms-server/src/test/java/cn/iocoder/yudao/module/fms/service/config/FmsSubjectServiceImplTest.java

@@ -116,6 +116,41 @@ public class FmsSubjectServiceImplTest extends BaseDbUnitTest {
         assertTrue(subjects.get(1).getAuxiliaryTypeIds().isEmpty());
     }
 
+    @Test
+    public void testCreateSubject_accountSetNotInitialized() {
+        // 准备参数
+        FmsSubjectSaveReqVO reqVO = buildSubjectSaveReqVO(1L, "1001", "库存现金");
+
+        // 调用，并断言异常
+        assertServiceException(() -> subjectService.createSubject(reqVO, 10L), ACCOUNT_SET_NOT_INITIALIZED);
+        // 断言未写入科目
+        assertEquals(0, subjectMapper.selectCount());
+    }
+
+    @Test
+    public void testUpdateSubject_accountSetNotInitialized() {
+        // 准备参数
+        FmsSubjectSaveReqVO reqVO = buildSubjectSaveReqVO(1L, "1001", "库存现金");
+        reqVO.setId(1L);
+
+        // 调用，并断言异常
+        assertServiceException(() -> subjectService.updateSubject(reqVO, 10L), ACCOUNT_SET_NOT_INITIALIZED);
+    }
+
+    @Test
+    public void testImportSubjectList_accountSetNotInitialized() {
+        // 准备参数
+        FmsSubjectImportExcelVO importVO = new FmsSubjectImportExcelVO();
+        importVO.setCode("1001");
+        importVO.setName("库存现金");
+
+        // 调用，并断言异常
+        assertServiceException(() -> subjectService.importSubjectList(1L, Collections.singletonList(importVO), 10L),
+                ACCOUNT_SET_NOT_INITIALIZED);
+        // 断言未写入科目
+        assertEquals(0, subjectMapper.selectCount());
+    }
+
     @Test
     public void testCreateSubject_success() {
         // 准备参数

yudao-module-fms/yudao-module-fms-server/src/test/java/cn/iocoder/yudao/module/fms/service/report/FmsBalanceSheetServiceImplTest.java

@@ -21,7 +21,6 @@ import cn.iocoder.yudao.module.fms.dal.mysql.report.balance.FmsBalanceSheetConfi
 import cn.iocoder.yudao.module.fms.dal.mysql.report.balance.FmsBalanceSheetReportMapper;
 import cn.iocoder.yudao.module.fms.enums.config.FmsSubjectTypeEnum;
 import cn.iocoder.yudao.module.fms.enums.report.FmsReportTypeEnum;
-import cn.iocoder.yudao.module.fms.controller.admin.closing.vo.FmsClosingOverviewRespVO;
 import cn.iocoder.yudao.module.fms.service.closing.FmsClosingPeriodService;
 import cn.iocoder.yudao.module.fms.service.closing.FmsClosingSchemeService;
 import cn.iocoder.yudao.module.fms.service.closing.FmsClosingVoucherService;
@@ -46,6 +45,7 @@ import java.util.List;
 import static org.junit.jupiter.api.Assertions.assertEquals;
 import static org.junit.jupiter.api.Assertions.assertFalse;
 import static org.junit.jupiter.api.Assertions.assertNotNull;
+import static org.junit.jupiter.api.Assertions.assertTrue;
 import static org.mockito.ArgumentMatchers.any;
 import static org.mockito.ArgumentMatchers.eq;
 import static org.mockito.Mockito.when;
@@ -206,8 +206,8 @@ public class FmsBalanceSheetServiceImplTest extends BaseDbUnitTest {
         FmsTrialBalanceRespVO trialBalance = new FmsTrialBalanceRespVO();
         trialBalance.setBalanced(false);
         when(initialBalanceService.getTrialBalance(1L, 10L)).thenReturn(trialBalance);
-        when(closingPeriodService.getClosingOverview(any(), eq(10L)))
-                .thenReturn(new FmsClosingOverviewRespVO().setProfitLossBalance(new BigDecimal("20.00")));
+        when(closingPeriodService.getProfitLossBalance(1L, "2026-08", 10L))
+                .thenReturn(new BigDecimal("20.00"));
 
         // 调用
         FmsBalanceSheetCheckRespVO result = balanceSheetService.checkBalanceSheet(buildQueryReqVO(), 10L);
@@ -241,14 +241,15 @@ public class FmsBalanceSheetServiceImplTest extends BaseDbUnitTest {
                         .setChildren(Collections.emptyList())));
         when(initialBalanceService.getTrialBalance(1L, 10L))
                 .thenReturn(new FmsTrialBalanceRespVO().setBalanced(true));
-        when(closingPeriodService.getClosingOverview(any(), eq(10L)))
-                .thenReturn(new FmsClosingOverviewRespVO().setProfitLossBalance(BigDecimal.ZERO));
+        when(closingPeriodService.getProfitLossBalance(1L, "2026-08", 10L))
+                .thenReturn(BigDecimal.ZERO);
 
         // 调用
         FmsBalanceSheetCheckRespVO result = balanceSheetService.checkBalanceSheet(buildQueryReqVO(), 10L);
 
         // 断言
         assertEquals(0, result.getUnmappedSubjects().size());
+        assertTrue(result.getProfitLossTransferred());
     }
 
     // ========== 随机对象 ==========

yudao-module-fms/yudao-module-fms-server/src/test/java/cn/iocoder/yudao/module/fms/service/report/FmsReportTemplateServiceTest.java

@@ -0,0 +1,381 @@
+package cn.iocoder.yudao.module.fms.service.report;
+
+import cn.hutool.core.collection.CollUtil;
+import cn.iocoder.yudao.framework.test.core.ut.BaseDbUnitTest;
+import cn.iocoder.yudao.module.fms.controller.admin.ledger.vo.subjectbalance.FmsLedgerSubjectBalanceRespVO;
+import cn.iocoder.yudao.module.fms.controller.admin.report.vo.FmsReportItemRespVO;
+import cn.iocoder.yudao.module.fms.controller.admin.report.vo.FmsReportListReqVO;
+import cn.iocoder.yudao.module.fms.controller.admin.report.vo.balance.FmsBalanceSheetRowRespVO;
+import cn.iocoder.yudao.module.fms.dal.dataobject.config.FmsAccountSetDO;
+import cn.iocoder.yudao.module.fms.dal.dataobject.config.FmsSubjectDO;
+import cn.iocoder.yudao.module.fms.dal.dataobject.report.FmsReportTemplateDO;
+import cn.iocoder.yudao.module.fms.dal.mysql.report.FmsReportTemplateMapper;
+import cn.iocoder.yudao.module.fms.enums.report.FmsReportTypeEnum;
+import cn.iocoder.yudao.module.fms.service.closing.FmsClosingPeriodService;
+import cn.iocoder.yudao.module.fms.service.closing.FmsClosingSchemeService;
+import cn.iocoder.yudao.module.fms.service.closing.FmsClosingVoucherService;
+import cn.iocoder.yudao.module.fms.service.config.FmsAccountSetService;
+import cn.iocoder.yudao.module.fms.service.config.FmsFinanceParameterService;
+import cn.iocoder.yudao.module.fms.service.config.FmsInitialBalanceService;
+import cn.iocoder.yudao.module.fms.service.config.FmsSubjectService;
+import cn.iocoder.yudao.module.fms.service.ledger.FmsLedgerService;
+import cn.iocoder.yudao.module.fms.service.voucher.FmsVoucherService;
+import jakarta.annotation.Resource;
+import org.junit.jupiter.api.BeforeEach;
+import org.junit.jupiter.api.Test;
+import org.springframework.context.annotation.Import;
+import org.springframework.core.io.FileSystemResource;
+import org.springframework.jdbc.datasource.init.ResourceDatabasePopulator;
+import org.springframework.test.context.bean.override.mockito.MockitoBean;
+
+import javax.sql.DataSource;
+import java.math.BigDecimal;
+import java.time.LocalDateTime;
+import java.util.ArrayList;
+import java.util.Collections;
+import java.util.List;
+
+import static org.junit.jupiter.api.Assertions.assertEquals;
+import static org.junit.jupiter.api.Assertions.assertNotNull;
+import static org.mockito.ArgumentMatchers.any;
+import static org.mockito.ArgumentMatchers.eq;
+import static org.mockito.Mockito.when;
+
+@Import({FmsBalanceSheetServiceImpl.class, FmsIncomeStatementServiceImpl.class,
+        FmsCashFlowStatementServiceImpl.class, FmsReportCommonServiceImpl.class})
+public class FmsReportTemplateServiceTest extends BaseDbUnitTest {
+
+    @Resource
+    private DataSource dataSource;
+    @Resource
+    private FmsReportTemplateMapper reportTemplateMapper;
+    @Resource
+    private FmsBalanceSheetServiceImpl balanceSheetService;
+    @Resource
+    private FmsIncomeStatementServiceImpl incomeStatementService;
+    @Resource
+    private FmsCashFlowStatementServiceImpl cashFlowStatementService;
+
+    @MockitoBean
+    private FmsAccountSetService accountSetService;
+    @MockitoBean
+    private FmsSubjectService subjectService;
+    @MockitoBean
+    private FmsLedgerService ledgerService;
+    @MockitoBean
+    private FmsFinanceParameterService financeParameterService;
+    @MockitoBean
+    private FmsInitialBalanceService initialBalanceService;
+    @MockitoBean
+    private FmsClosingPeriodService closingPeriodService;
+    @MockitoBean
+    private FmsClosingSchemeService closingSchemeService;
+    @MockitoBean
+    private FmsClosingVoucherService closingVoucherService;
+    @MockitoBean
+    private FmsVoucherService voucherService;
+
+    private final List<FmsSubjectDO> subjects = new ArrayList<>();
+    private final List<FmsLedgerSubjectBalanceRespVO> balances = new ArrayList<>();
+
+    @BeforeEach
+    public void before() {
+        // 初始化报表模板
+        initializeTemplates();
+        // mock 账套、科目和账簿余额
+        FmsAccountSetDO accountSet = new FmsAccountSetDO().setId(1L).setInitialized(true)
+                .setStartTime(LocalDateTime.of(2026, 1, 1, 0, 0));
+        when(accountSetService.validateAccountSetReadPermission(1L, 10L)).thenReturn(accountSet);
+        when(subjectService.getSubjectList(1L, null, 10L)).thenReturn(subjects);
+        when(ledgerService.getSubjectBalanceList(any(), eq(10L))).thenReturn(balances);
+    }
+
+    @Test
+    public void testInitializeTemplates_repeatExecution() {
+        // mock 数据：模拟用户修改已有报表公式
+        FmsReportTemplateDO template = CollUtil.findOne(
+                reportTemplateMapper.selectListByType(FmsReportTypeEnum.INCOME_STATEMENT.getType()),
+                item -> Integer.valueOf(21).equals(item.getRowNo()));
+        reportTemplateMapper.updateById(new FmsReportTemplateDO().setId(template.getId()).setFormula("[\"L1\"]"));
+
+        // 调用
+        initializeTemplates();
+
+        // 断言
+        assertEquals(58, reportTemplateMapper.selectListByType(FmsReportTypeEnum.BALANCE_SHEET.getType()).size());
+        assertEquals(31, reportTemplateMapper.selectListByType(FmsReportTypeEnum.INCOME_STATEMENT.getType()).size());
+        assertEquals(25, reportTemplateMapper.selectListByType(FmsReportTypeEnum.CASH_FLOW_STATEMENT.getType()).size());
+        assertEquals(21, reportTemplateMapper.selectListByType(FmsReportTypeEnum.CASH_FLOW_ADJUSTMENT.getType()).size());
+        assertEquals(135, reportTemplateMapper.selectCount());
+        assertEquals("[\"L1\"]", reportTemplateMapper.selectById(template.getId()).getFormula());
+    }
+
+    @Test
+    public void testInitializeTemplates_preserveExistingFormulas() {
+        // mock 数据：模拟旧版报表公式
+        List<FmsReportTemplateDO> templates = new ArrayList<>();
+        for (FmsReportTemplateDO template : reportTemplateMapper.selectList()) {
+            String oldFormula;
+            if (FmsReportTypeEnum.BALANCE_SHEET.getType().equals(template.getType()) && (template.getRowNo() == 9
+                    || template.getRowNo() == 24 || template.getRowNo() == 25)) {
+                oldFormula = template.getFormula().replace("\"operator\":\"-\"", "\"operator\":\"+\"");
+            } else if (FmsReportTypeEnum.INCOME_STATEMENT.getType().equals(template.getType())
+                    && template.getRowNo() == 21) {
+                oldFormula = "[\"L1-L2-L3-L11-L14-L18\"]";
+            } else if (FmsReportTypeEnum.CASH_FLOW_STATEMENT.getType().equals(template.getType())
+                    && template.getRowNo() == 19) {
+                oldFormula = "[\"L14+L15-L17-L18\"]";
+            } else {
+                continue;
+            }
+            templates.add(template);
+            reportTemplateMapper.updateById(new FmsReportTemplateDO().setId(template.getId()).setFormula(oldFormula));
+        }
+
+        // 调用
+        initializeTemplates();
+
+        // 断言
+        assertEquals(5, templates.size());
+        for (FmsReportTemplateDO template : templates) {
+            assertEquals(template.getFormula(), reportTemplateMapper.selectById(template.getId()).getFormula());
+        }
+        assertEquals(135, reportTemplateMapper.selectCount());
+    }
+
+    @Test
+    public void testInitializeTemplates_preserveLegacySubjectIds() {
+        // mock 数据：模拟使用历史科目编号的公式
+        FmsReportTemplateDO template = CollUtil.findOne(
+                reportTemplateMapper.selectListByType(FmsReportTypeEnum.BALANCE_SHEET.getType()),
+                item -> Integer.valueOf(25).equals(item.getRowNo()));
+        String oldFormula = "[{\"operator\":\"+\",\"rules\":0,\"subjectId\":1371,"
+                + "\"subjectName\":\"无形资产\",\"subjectNumber\":\"1701\"},"
+                + "{\"operator\":\"+\",\"rules\":0,\"subjectId\":1372,"
+                + "\"subjectName\":\"累计摊销\",\"subjectNumber\":\"1702\"}]";
+        reportTemplateMapper.updateById(new FmsReportTemplateDO().setId(template.getId()).setFormula(oldFormula));
+
+        // 调用
+        initializeTemplates();
+
+        // 断言
+        assertEquals(template.getFormula(), reportTemplateMapper.selectById(template.getId()).getFormula());
+    }
+
+    @Test
+    public void testGetBalanceSheet_capitalContribution() {
+        // mock 数据：投入资本 100 元
+        mockSubjectBalance("1001", 1, 0, 100, 100, 0);
+        mockSubjectBalance("3001", 2, 0, -100, 0, 100);
+
+        // 准备参数
+        FmsReportListReqVO reqVO = buildQueryReqVO();
+
+        // 调用
+        List<FmsBalanceSheetRowRespVO> balanceSheet = balanceSheetService.getBalanceSheet(reqVO, 10L);
+        List<FmsReportItemRespVO> cashFlow = cashFlowStatementService.getCashFlowStatement(reqVO, 10L);
+
+        // 断言
+        assertAssetAmount(balanceSheet, 30, 100);
+        FmsBalanceSheetRowRespVO total = CollUtil.findOne(balanceSheet,
+                row -> Integer.valueOf(53).equals(row.getLiabilityRowNo()));
+        assertNotNull(total);
+        assertAmount(100, total.getLiabilityClosingAmount());
+        assertItemAmount(cashFlow, 15, 100);
+        assertItemAmount(cashFlow, 22, 100);
+    }
+
+    @Test
+    public void testGetBalanceSheet_inventoryAndContraAccounts() {
+        // mock 数据：存货、固定资产、无形资产及其备抵科目
+        mockSubjectBalance("1403", 1, 0, 30, 30, 0);
+        mockSubjectBalance("1407", 2, 0, -5, 0, 5);
+        mockSubjectBalance("1621", 1, 0, 100, 100, 0);
+        mockSubjectBalance("1622", 2, 0, -20, 0, 20);
+        mockSubjectBalance("1701", 1, 0, 100, 100, 0);
+        mockSubjectBalance("1702", 2, 0, -10, 0, 10);
+
+        // 准备参数
+        FmsReportListReqVO reqVO = buildQueryReqVO();
+
+        // 调用
+        List<FmsBalanceSheetRowRespVO> result = balanceSheetService.getBalanceSheet(reqVO, 10L);
+
+        // 断言
+        assertAssetAmount(result, 9, 25);
+        assertAssetAmount(result, 24, 80);
+        assertAssetAmount(result, 25, 90);
+        assertAssetAmount(result, 30, 195);
+    }
+
+    @Test
+    public void testGetCashFlowStatement_creditSale() {
+        // mock 数据：赊销 100 元并结转利润，尚未收款
+        mockSubjectBalance("1001", 1, 0, 0, 0, 0);
+        mockSubjectBalance("1122", 1, 0, 100, 100, 0);
+        mockSubjectBalance("5001", 2, 0, 0, 0, 100);
+        mockSubjectBalance("3103", 2, 0, -100, 0, 100);
+
+        // 准备参数
+        FmsReportListReqVO reqVO = buildQueryReqVO();
+
+        // 调用
+        List<FmsReportItemRespVO> incomeItems = incomeStatementService.getIncomeStatement(reqVO, 10L);
+        List<FmsReportItemRespVO> result = cashFlowStatementService.getCashFlowStatement(reqVO, 10L);
+
+        // 断言
+        assertItemAmount(incomeItems, 1, 100);
+        assertItemAmount(result, 1, 0);
+        assertItemAmount(result, 6, 0);
+        assertItemAmount(result, 20, 0);
+        assertItemAmount(result, 22, 0);
+    }
+
+    @Test
+    public void testGetCashFlowStatement_purchaseInventory() {
+        // mock 数据：期初现金 100 元，支付 40 元购入原材料
+        mockSubjectBalance("1001", 1, 100, 60, 0, 40);
+        mockSubjectBalance("1403", 1, 0, 40, 40, 0);
+        mockSubjectBalance("3001", 2, -100, -100, 0, 0);
+
+        // 准备参数
+        FmsReportListReqVO reqVO = buildQueryReqVO();
+
+        // 调用
+        List<FmsReportItemRespVO> result = cashFlowStatementService.getCashFlowStatement(reqVO, 10L);
+
+        // 断言
+        assertItemAmount(result, 3, 40);
+        assertItemAmount(result, 6, 0);
+        assertItemAmount(result, 20, -40);
+        assertItemAmount(result, 22, 60);
+    }
+
+    @Test
+    public void testGetCashFlowStatement_payWagesAndIncomeTax() {
+        // mock 数据：计提并支付工资 30 元、所得税 10 元，期末应付款为零
+        mockSubjectBalance("1001", 1, 100, 60, 0, 40);
+        mockSubjectBalance("3001", 2, -100, -100, 0, 0);
+        mockSubjectBalance("3103", 2, 0, 40, 40, 0);
+        mockSubjectBalance("5602", 1, 0, 0, 30, 0);
+        mockSubjectBalance("5801", 1, 0, 0, 10, 0);
+        mockSubjectBalance("2211", 2, 0, 0, 30, 30);
+        mockSubjectBalance("2221", 2, 0, 0, 10, 10);
+
+        // 准备参数
+        FmsReportListReqVO reqVO = buildQueryReqVO();
+
+        // 调用
+        List<FmsReportItemRespVO> result = cashFlowStatementService.getCashFlowStatement(reqVO, 10L);
+
+        // 断言
+        assertItemAmount(result, 4, 30);
+        assertItemAmount(result, 5, 10);
+        assertItemAmount(result, 6, 0);
+        assertItemAmount(result, 20, -40);
+        assertItemAmount(result, 22, 60);
+    }
+
+    @Test
+    public void testGetCashFlowStatement_repayLoan() {
+        // mock 数据：期初现金 100 元，偿还借款 30 元
+        mockSubjectBalance("1001", 1, 100, 70, 0, 30);
+        mockSubjectBalance("2001", 2, -100, -70, 30, 0);
+
+        // 准备参数
+        FmsReportListReqVO reqVO = buildQueryReqVO();
+
+        // 调用
+        List<FmsReportItemRespVO> result = cashFlowStatementService.getCashFlowStatement(reqVO, 10L);
+
+        // 断言
+        assertItemAmount(result, 16, 30);
+        assertItemAmount(result, 19, -30);
+        assertItemAmount(result, 6, 0);
+        assertItemAmount(result, 22, 70);
+    }
+
+    @Test
+    public void testGetIncomeStatement_investmentIncomeAndNonOperatingExpense() {
+        // mock 数据：投资收益 20 元，营业外支出 5 元
+        mockSubjectBalance("5111", 2, 0, -20, 0, 20);
+        mockSubjectBalance("5711", 1, 0, 5, 5, 0);
+
+        // 准备参数
+        FmsReportListReqVO reqVO = buildQueryReqVO();
+
+        // 调用
+        List<FmsReportItemRespVO> result = incomeStatementService.getIncomeStatement(reqVO, 10L);
+
+        // 断言
+        assertItemAmount(result, 20, 20);
+        assertItemAmount(result, 21, 20);
+        assertItemAmount(result, 24, 5);
+        assertItemAmount(result, 32, 15);
+    }
+
+    /**
+     * 执行报表模板升级脚本
+     */
+    private void initializeTemplates() {
+        new ResourceDatabasePopulator(new FileSystemResource("../../sql/mysql/upgrade/20260926-fms-report-template.sql"))
+                .execute(dataSource);
+    }
+
+    /**
+     * 模拟科目余额和发生额：余额借方为正、贷方为负，发生额已扣除损益结转数据
+     */
+    private void mockSubjectBalance(String code, int direction, int opening, int closing, int debit, int credit) {
+        Long id = Long.valueOf(code);
+        subjects.add(new FmsSubjectDO().setId(id).setAccountSetId(1L).setCode(code).setName(code)
+                .setLevel(1).setBalanceDirection(direction));
+        balances.add(new FmsLedgerSubjectBalanceRespVO().setSubjectId(id).setSubjectCode(code)
+                .setOpeningDebitAmount(BigDecimal.valueOf(Math.max(opening, 0)))
+                .setOpeningCreditAmount(BigDecimal.valueOf(Math.max(-opening, 0)))
+                .setEndingDebitAmount(BigDecimal.valueOf(Math.max(closing, 0)))
+                .setEndingCreditAmount(BigDecimal.valueOf(Math.max(-closing, 0)))
+                .setPeriodDebitAmount(BigDecimal.valueOf(debit)).setPeriodCreditAmount(BigDecimal.valueOf(credit))
+                .setYearDebitAmount(BigDecimal.valueOf(debit)).setYearCreditAmount(BigDecimal.valueOf(credit))
+                .setChildren(Collections.emptyList()));
+    }
+
+    /**
+     * 构造 2026 年 8 月的报表查询参数
+     */
+    private FmsReportListReqVO buildQueryReqVO() {
+        FmsReportListReqVO reqVO = new FmsReportListReqVO();
+        reqVO.setAccountSetId(1L);
+        reqVO.setStartMonth("2026-08");
+        reqVO.setEndMonth("2026-08");
+        return reqVO;
+    }
+
+    /**
+     * 断言报表指定行的本期和本年金额
+     */
+    private void assertItemAmount(List<FmsReportItemRespVO> rows, int rowNo, int expected) {
+        FmsReportItemRespVO item = CollUtil.findOne(rows, row -> Integer.valueOf(rowNo).equals(row.getRowNo()));
+        assertNotNull(item);
+        assertAmount(expected, item.getCurrentAmount());
+        assertAmount(expected, item.getYearAmount());
+    }
+
+    /**
+     * 断言资产负债表指定行的资产期末余额
+     */
+    private void assertAssetAmount(List<FmsBalanceSheetRowRespVO> rows, int rowNo, int expected) {
+        FmsBalanceSheetRowRespVO item = CollUtil.findOne(rows,
+                row -> Integer.valueOf(rowNo).equals(row.getAssetRowNo()));
+        assertNotNull(item);
+        assertAmount(expected, item.getAssetClosingAmount());
+    }
+
+    /**
+     * 按数值比较金额，忽略 BigDecimal 的小数位数差异
+     */
+    private void assertAmount(int expected, BigDecimal actual) {
+        assertNotNull(actual);
+        assertEquals(0, BigDecimal.valueOf(expected).compareTo(actual), "实际金额：" + actual);
+    }
+
+}