ERP/oa-backend/src/main/java/com/kaidi/oa/web/FinImpairmentTestController.java

package com.kaidi.oa.web;

import com.kaidi.oa.common.ApiException;
import com.kaidi.oa.common.ApiResp;
import com.kaidi.oa.common.Money;
import com.kaidi.oa.common.NotFoundException;
import com.kaidi.oa.domain.FinImpairmentTest;
import com.kaidi.oa.domain.Voucher;
import com.kaidi.oa.repository.FinImpairmentTestRepository;
import com.kaidi.oa.repository.VoucherRepository;
import org.springframework.transaction.annotation.Transactional;
import org.springframework.web.bind.annotation.DeleteMapping;
import org.springframework.web.bind.annotation.GetMapping;
import org.springframework.web.bind.annotation.PathVariable;
import org.springframework.web.bind.annotation.PostMapping;
import org.springframework.web.bind.annotation.PutMapping;
import org.springframework.web.bind.annotation.RequestBody;
import org.springframework.web.bind.annotation.RequestMapping;
import org.springframework.web.bind.annotation.RequestParam;
import org.springframework.web.bind.annotation.RestController;

import java.math.BigDecimal;
import java.time.Instant;
import java.time.LocalDate;
import java.util.List;

/**
 * 财务部·资产减值测试（财务管理·资产管理 深化，MED 缺口 #7）。
 *
 * 审计缺口：资产减值测试/计提减值准备无专属实体；减值审批流缺失；
 * 计提减值准备凭证自动生成缺失。
 *
 * 端点：
 *  GET    /               —— 减值测试台账列表。
 *  GET    /{id}           —— 单条明细。
 *  POST   /               —— 新建减值测试（自动计算减值损失）。
 *  PUT    /{id}           —— 编辑（草稿态）。
 *  DELETE /{id}           —— 删除（草稿态）。
 *  POST   /{id}/approve   —— 审批通过（草稿→已审批）。
 *  POST   /{id}/post      —— 计提过账：生成减值计提凭证（已审批→已计提）。
 *
 * 写口：AuthInterceptor FINANCE_PREFIXES(/api/oa/fin-impairment-tests) ADMIN/APPROVER。
 */
@RestController
@RequestMapping("/api/oa/fin-impairment-tests")
public class FinImpairmentTestController {

    private final FinImpairmentTestRepository testRepo;
    private final VoucherRepository voucherRepo;

    public FinImpairmentTestController(FinImpairmentTestRepository testRepo,
                                        VoucherRepository voucherRepo) {
        this.testRepo   = testRepo;
        this.voucherRepo = voucherRepo;
    }

    @GetMapping
    public ApiResp<List<FinImpairmentTest>> list(
            @RequestParam(required = false) String statusVal,
            @RequestParam(required = false) String assetTypeVal) {
        if (statusVal != null && !statusVal.isBlank())
            return ApiResp.ok(testRepo.findByStatusVal(statusVal));
        if (assetTypeVal != null && !assetTypeVal.isBlank())
            return ApiResp.ok(testRepo.findByAssetTypeVal(assetTypeVal));
        return ApiResp.ok(testRepo.findAll());
    }

    @GetMapping("/{id}")
    public ApiResp<FinImpairmentTest> get(@PathVariable Long id) {
        return ApiResp.ok(testRepo.findById(id)
                .orElseThrow(() -> new NotFoundException("减值测试记录不存在: " + id)));
    }

    public record ImpairmentRequest(
            Long assetId, String assetName, String assetTypeVal,
            String testDate, Double bookValue, Double recoverableAmount,
            Double accumulatedImpairment, String testBasis, String preparer) {
    }

    @PostMapping
    public ApiResp<FinImpairmentTest> create(@RequestBody ImpairmentRequest req) {
        if (req.assetName() == null || req.assetName().isBlank())
            throw new ApiException(400, "资产名称(assetName)不能为空");
        if (req.bookValue() == null)
            throw new ApiException(400, "账面价值(bookValue)不能为空");
        FinImpairmentTest t = build(req);
        t.setStatusVal(FinImpairmentTest.STATUS_DRAFT);
        t.setCreatedAt(Instant.now());
        recalc(t);
        return ApiResp.ok(testRepo.save(t));
    }

    @PutMapping("/{id}")
    public ApiResp<FinImpairmentTest> update(@PathVariable Long id, @RequestBody ImpairmentRequest req) {
        FinImpairmentTest t = testRepo.findById(id)
                .orElseThrow(() -> new NotFoundException("减值测试记录不存在: " + id));
        if (!FinImpairmentTest.STATUS_DRAFT.equals(t.getStatusVal()))
            throw new ApiException(409, "仅草稿态减值测试可编辑");
        if (req.assetId() != null) t.setAssetId(req.assetId());
        if (req.assetName() != null) t.setAssetName(req.assetName());
        if (req.assetTypeVal() != null) t.setAssetTypeVal(req.assetTypeVal());
        if (req.testDate() != null) t.setTestDate(req.testDate());
        if (req.bookValue() != null) t.setBookValue(Money.of(req.bookValue()));
        if (req.recoverableAmount() != null) t.setRecoverableAmount(Money.of(req.recoverableAmount()));
        if (req.accumulatedImpairment() != null) t.setAccumulatedImpairment(Money.of(req.accumulatedImpairment()));
        if (req.testBasis() != null) t.setTestBasis(req.testBasis());
        if (req.preparer() != null) t.setPreparer(req.preparer());
        recalc(t);
        return ApiResp.ok(testRepo.save(t));
    }

    @DeleteMapping("/{id}")
    public ApiResp<Void> delete(@PathVariable Long id) {
        FinImpairmentTest t = testRepo.findById(id)
                .orElseThrow(() -> new NotFoundException("减值测试记录不存在: " + id));
        if (!FinImpairmentTest.STATUS_DRAFT.equals(t.getStatusVal()))
            throw new ApiException(409, "仅草稿态减值测试可删除");
        testRepo.deleteById(id);
        return ApiResp.ok(null);
    }

    public record ApproveRequest(String approver) {}

    /** 审批通过：草稿 → 已审批。 */
    @PostMapping("/{id}/approve")
    @Transactional
    public ApiResp<FinImpairmentTest> approve(@PathVariable Long id,
                                               @RequestBody(required = false) ApproveRequest req) {
        FinImpairmentTest t = testRepo.findById(id)
                .orElseThrow(() -> new NotFoundException("减值测试记录不存在: " + id));
        if (!FinImpairmentTest.STATUS_DRAFT.equals(t.getStatusVal()))
            throw new ApiException(409, "仅草稿态可审批");
        if (req != null && req.approver() != null) t.setApprover(req.approver());
        t.setStatusVal(FinImpairmentTest.STATUS_APPROVED);
        return ApiResp.ok(testRepo.save(t));
    }

    /**
     * 计提过账：已审批 → 已计提。
     * 自动生成减值计提凭证（借 资产减值损失 贷 固定资产减值准备）。
     */
    @PostMapping("/{id}/post")
    @Transactional
    public ApiResp<FinImpairmentTest> post(@PathVariable Long id) {
        FinImpairmentTest t = testRepo.findById(id)
                .orElseThrow(() -> new NotFoundException("减值测试记录不存在: " + id));
        if (!FinImpairmentTest.STATUS_APPROVED.equals(t.getStatusVal()))
            throw new ApiException(409, "仅已审批的减值测试可过账计提");
        BigDecimal loss = Money.nz(t.getImpairmentLoss());
        if (loss.compareTo(BigDecimal.ZERO) <= 0)
            throw new ApiException(400, "减值损失为 0，无需计提凭证");

        // 生成减值计提凭证
        Voucher v = new Voucher();
        v.setVoucherNo("JZ-" + System.currentTimeMillis() % 100000);
        v.setVoucherDate(LocalDate.now().toString());
        v.setSummary("资产减值计提：" + t.getAssetName());
        v.setDebitAccount("8701 资产减值损失");
        v.setCreditAccount("1602 固定资产减值准备");
        v.setAmount(loss);
        v.setStatus(Voucher.S_POSTED);
        v.setPreparer(t.getPreparer());
        v.setIsReversal(false);
        v.setReversed(false);
        v.setSourceType("impairment");
        v.setSourceId(t.getId());
        v.setCreatedAt(Instant.now());
        Voucher saved = voucherRepo.save(v);

        t.setVoucherId(saved.getId());
        t.setStatusVal(FinImpairmentTest.STATUS_POSTED);
        // 更新累计减值准备
        t.setAccumulatedImpairment(Money.add(t.getAccumulatedImpairment(), loss));
        return ApiResp.ok(testRepo.save(t));
    }

    // ---------- helpers ----------

    private FinImpairmentTest build(ImpairmentRequest req) {
        FinImpairmentTest t = new FinImpairmentTest();
        t.setAssetId(req.assetId());
        t.setAssetName(req.assetName());
        t.setAssetTypeVal(req.assetTypeVal() != null ? req.assetTypeVal() : "固定资产");
        t.setTestDate(req.testDate() != null ? req.testDate() : LocalDate.now().toString());
        t.setBookValue(Money.of(req.bookValue()));
        t.setRecoverableAmount(Money.of(req.recoverableAmount()));
        t.setAccumulatedImpairment(Money.of(req.accumulatedImpairment()));
        t.setTestBasis(req.testBasis());
        t.setPreparer(req.preparer());
        return t;
    }

    /** 减值损失 = max(0, 账面价值 - 可收回金额)。 */
    private void recalc(FinImpairmentTest t) {
        BigDecimal bv = Money.nz(t.getBookValue());
        BigDecimal ra = Money.nz(t.getRecoverableAmount());
        BigDecimal loss = bv.subtract(ra);
        t.setImpairmentLoss(loss.compareTo(BigDecimal.ZERO) < 0 ? BigDecimal.ZERO : loss);
    }
}