272 lines
14 KiB
Python
272 lines
14 KiB
Python
from openerp.tests.common import TransactionCase
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import time
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class TestReconciliation(TransactionCase):
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"""Tests for reconciliation (account.tax)
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Test used to check that when doing a sale or purchase invoice in a different currency,
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the result will be balanced.
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"""
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def setUp(self):
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super(TestReconciliation, self).setUp()
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self.account_invoice_model = self.registry('account.invoice')
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self.account_invoice_line_model = self.registry('account.invoice.line')
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self.acc_bank_stmt_model = self.registry('account.bank.statement')
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self.acc_bank_stmt_line_model = self.registry('account.bank.statement.line')
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self.res_currency_model = self.registry('res.currency')
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self.res_currency_rate_model = self.registry('res.currency.rate')
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self.partner_agrolait_id = self.registry("ir.model.data").get_object_reference(self.cr, self.uid, "base", "res_partner_2")[1]
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self.currency_swiss_id = self.registry("ir.model.data").get_object_reference(self.cr, self.uid, "base", "CHF")[1]
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self.currency_usd_id = self.registry("ir.model.data").get_object_reference(self.cr, self.uid, "base", "USD")[1]
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self.account_rcv_id = self.registry("ir.model.data").get_object_reference(self.cr, self.uid, "account", "a_recv")[1]
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self.account_fx_income_id = self.registry("ir.model.data").get_object_reference(self.cr, self.uid, "account", "income_fx_income")[1]
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self.account_fx_expense_id = self.registry("ir.model.data").get_object_reference(self.cr, self.uid, "account", "income_fx_expense")[1]
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self.product_id = self.registry("ir.model.data").get_object_reference(self.cr, self.uid, "product", "product_product_4")[1]
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self.bank_journal_usd_id = self.registry("ir.model.data").get_object_reference(self.cr, self.uid, "account", "bank_journal_usd")[1]
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self.account_usd_id = self.registry("ir.model.data").get_object_reference(self.cr, self.uid, "account", "usd_bnk")[1]
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self.company_id = self.registry("ir.model.data").get_object_reference(self.cr, self.uid, "base", "main_company")[1]
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#set expense_currency_exchange_account_id and income_currency_exchange_account_id to the according accounts
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self.registry("res.company").write(self.cr, self.uid, [self.company_id], {'expense_currency_exchange_account_id': self.account_fx_expense_id, 'income_currency_exchange_account_id':self.account_fx_income_id})
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def test_balanced_customer_invoice(self):
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cr, uid = self.cr, self.uid
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#we create an invoice in CHF
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invoice_id = self.account_invoice_model.create(cr, uid, {'partner_id': self.partner_agrolait_id,
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'reference_type': 'none',
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'currency_id': self.currency_swiss_id,
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'name': 'invoice to client',
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'account_id': self.account_rcv_id,
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'type': 'out_invoice',
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'date_invoice': time.strftime('%Y')+'-07-01', # to use USD rate rateUSDbis
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})
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self.account_invoice_line_model.create(cr, uid, {'product_id': self.product_id,
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'quantity': 1,
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'price_unit': 100,
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'invoice_id': invoice_id,
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'name': 'product that cost 100',})
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#validate purchase
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self.registry('account.invoice').signal_workflow(cr, uid, [invoice_id], 'invoice_open')
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invoice_record = self.account_invoice_model.browse(cr, uid, [invoice_id])
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#we pay half of it on a journal with currency in dollar (bank statement)
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bank_stmt_id = self.acc_bank_stmt_model.create(cr, uid, {
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'journal_id': self.bank_journal_usd_id,
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'date': time.strftime('%Y')+'-07-15',
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})
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bank_stmt_line_id = self.acc_bank_stmt_line_model.create(cr, uid, {'name': 'half payment',
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'statement_id': bank_stmt_id,
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'partner_id': self.partner_agrolait_id,
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'amount': 42,
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'amount_currency': 50,
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'currency_id': self.currency_swiss_id,
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'date': time.strftime('%Y')+'-07-15',})
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#reconcile the payment with the invoice
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for l in invoice_record.move_id.line_id:
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if l.account_id.id == self.account_rcv_id:
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line_id = l
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break
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self.acc_bank_stmt_line_model.process_reconciliation(cr, uid, bank_stmt_line_id, [
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{'counterpart_move_line_id': line_id.id, 'credit':50, 'debit':0, 'name': line_id.name,}])
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#we check that the line is balanced (bank statement line)
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move_line_ids = self.acc_bank_stmt_model.browse(cr,uid,bank_stmt_id).move_line_ids
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self.assertEquals(len(move_line_ids), 3)
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checked_line = 0
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for move_line in move_line_ids:
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if move_line.account_id.id == self.account_usd_id:
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self.assertEquals(move_line.debit, 27.47)
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self.assertEquals(move_line.credit, 0.0)
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self.assertEquals(move_line.amount_currency, 42)
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self.assertEquals(move_line.currency_id.id, self.currency_usd_id)
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checked_line += 1
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continue
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if move_line.account_id.id == self.account_rcv_id:
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self.assertEquals(move_line.debit, 0.0)
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self.assertEquals(move_line.credit, 38.21)
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self.assertEquals(move_line.amount_currency, -50)
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self.assertEquals(move_line.currency_id.id, self.currency_swiss_id)
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checked_line += 1
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continue
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if move_line.account_id.id == self.account_fx_expense_id:
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self.assertEquals(move_line.debit, 10.74)
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self.assertEquals(move_line.credit, 0.0)
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checked_line += 1
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continue
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self.assertEquals(checked_line, 3)
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def test_balanced_supplier_invoice(self):
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cr, uid = self.cr, self.uid
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#we create a supplier invoice in CHF
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invoice_id = self.account_invoice_model.create(cr, uid, {'partner_id': self.partner_agrolait_id,
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'reference_type': 'none',
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'currency_id': self.currency_swiss_id,
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'name': 'invoice to client',
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'account_id': self.account_rcv_id,
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'type': 'in_invoice',
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'date_invoice': time.strftime('%Y')+'-07-01',
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})
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self.account_invoice_line_model.create(cr, uid, {'product_id': self.product_id,
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'quantity': 1,
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'price_unit': 100,
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'invoice_id': invoice_id,
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'name': 'product that cost 100',})
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#validate purchase
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self.registry('account.invoice').signal_workflow(cr, uid, [invoice_id], 'invoice_open')
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invoice_record = self.account_invoice_model.browse(cr, uid, [invoice_id])
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#we pay half of it on a journal with currency in dollar (bank statement)
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bank_stmt_id = self.acc_bank_stmt_model.create(cr, uid, {
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'journal_id': self.bank_journal_usd_id,
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'date': time.strftime('%Y')+'-07-15',
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})
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bank_stmt_line_id = self.acc_bank_stmt_line_model.create(cr, uid, {'name': 'half payment',
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'statement_id': bank_stmt_id,
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'partner_id': self.partner_agrolait_id,
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'amount': -42,
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'amount_currency': -50,
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'currency_id': self.currency_swiss_id,
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'date': time.strftime('%Y')+'-07-15',})
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#reconcile the payment with the invoice
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for l in invoice_record.move_id.line_id:
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if l.account_id.id == self.account_rcv_id:
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line_id = l
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break
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self.acc_bank_stmt_line_model.process_reconciliation(cr, uid, bank_stmt_line_id, [
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{'counterpart_move_line_id': line_id.id, 'credit':0, 'debit':50, 'name': line_id.name,}])
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#we check that the line is balanced (bank statement line)
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move_line_ids = self.acc_bank_stmt_model.browse(cr,uid,bank_stmt_id).move_line_ids
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self.assertEquals(len(move_line_ids), 3)
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checked_line = 0
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for move_line in move_line_ids:
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if move_line.account_id.id == self.account_usd_id:
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self.assertEquals(move_line.debit, 0.0)
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self.assertEquals(move_line.credit, 27.47)
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self.assertEquals(move_line.amount_currency, -42)
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self.assertEquals(move_line.currency_id.id, self.currency_usd_id)
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checked_line += 1
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continue
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if move_line.account_id.id == self.account_rcv_id:
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self.assertEquals(move_line.debit, 38.21)
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self.assertEquals(move_line.credit, 0.0)
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self.assertEquals(move_line.amount_currency, 50)
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self.assertEquals(move_line.currency_id.id, self.currency_swiss_id)
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checked_line += 1
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continue
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if move_line.account_id.id == self.account_fx_income_id:
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self.assertEquals(move_line.debit, 0.0)
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self.assertEquals(move_line.credit, 10.74)
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checked_line += 1
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continue
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self.assertEquals(checked_line, 3)
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def test_balanced_exchanges_gain_loss(self):
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# The point of this test is to show that we handle correctly the gain/loss exchanges during reconciliations in foreign currencies.
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# For instance, with a company set in EUR, and a USD rate set to 0.033,
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# the reconciliation of an invoice of 2.00 USD (60.61 EUR) and a bank statement of two lines of 1.00 USD (30.30 EUR)
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# will lead to an exchange loss, that should be handled correctly within the journal items.
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cr, uid = self.cr, self.uid
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# We update the currency rate of the currency USD in order to force the gain/loss exchanges in next steps
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self.res_currency_rate_model.create(cr, uid, {
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'name': time.strftime('%Y-%m-%d') + ' 00:00:00',
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'currency_id': self.currency_usd_id,
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'rate': 0.033,
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})
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# We create a customer invoice of 2.00 USD
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invoice_id = self.account_invoice_model.create(cr, uid, {
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'partner_id': self.partner_agrolait_id,
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'currency_id': self.currency_usd_id,
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'name': 'Foreign invoice with exchange gain',
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'account_id': self.account_rcv_id,
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'type': 'out_invoice',
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'date_invoice': time.strftime('%Y-%m-%d'),
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'journal_id': self.bank_journal_usd_id,
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'invoice_line': [
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(0, 0, {
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'name': 'line that will lead to an exchange gain',
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'quantity': 1,
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'price_unit': 2,
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})
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]
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})
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self.registry('account.invoice').signal_workflow(cr, uid, [invoice_id], 'invoice_open')
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invoice = self.account_invoice_model.browse(cr, uid, invoice_id)
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# We create a bank statement with two lines of 1.00 USD each.
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bank_stmt_id = self.acc_bank_stmt_model.create(cr, uid, {
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'journal_id': self.bank_journal_usd_id,
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'date': time.strftime('%Y-%m-%d'),
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'line_ids': [
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(0, 0, {
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'name': 'half payment',
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'partner_id': self.partner_agrolait_id,
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'amount': 1.0,
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'date': time.strftime('%Y-%m-%d')
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}),
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(0, 0, {
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'name': 'second half payment',
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'partner_id': self.partner_agrolait_id,
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'amount': 1.0,
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'date': time.strftime('%Y-%m-%d')
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})
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]
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})
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statement = self.acc_bank_stmt_model.browse(cr, uid, bank_stmt_id)
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# We process the reconciliation of the invoice line with the two bank statement lines
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line_id = None
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for l in invoice.move_id.line_id:
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if l.account_id.id == self.account_rcv_id:
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line_id = l
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break
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for statement_line in statement.line_ids:
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self.acc_bank_stmt_line_model.process_reconciliation(cr, uid, statement_line.id, [
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{'counterpart_move_line_id': line_id.id, 'credit': 1.0, 'debit': 0.0, 'name': line_id.name}
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])
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# The invoice should be paid, as the payments totally cover its total
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self.assertEquals(invoice.state, 'paid', 'The invoice should be paid by now')
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reconcile = None
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for payment in invoice.payment_ids:
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reconcile = payment.reconcile_id
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break
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# The invoice should be reconciled (entirely, not a partial reconciliation)
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self.assertTrue(reconcile, 'The invoice should be totally reconciled')
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result = {}
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exchange_loss_line = None
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for line in reconcile.line_id:
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res_account = result.setdefault(line.account_id, {'debit': 0.0, 'credit': 0.0, 'count': 0})
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res_account['debit'] = res_account['debit'] + line.debit
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res_account['credit'] = res_account['credit'] + line.credit
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res_account['count'] += 1
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if line.credit == 0.01:
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exchange_loss_line = line
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# We should be able to find a move line of 0.01 EUR on the Debtors account, being the cent we lost during the currency exchange
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self.assertTrue(exchange_loss_line, 'There should be one move line of 0.01 EUR in credit')
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# The journal items of the reconciliation should have their debit and credit total equal
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# Besides, the total debit and total credit should be 60.61 EUR (2.00 USD)
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self.assertEquals(sum([res['debit'] for res in result.values()]), 60.61)
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self.assertEquals(sum([res['credit'] for res in result.values()]), 60.61)
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counterpart_exchange_loss_line = None
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for line in exchange_loss_line.move_id.line_id:
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if line.account_id.id == self.account_fx_expense_id:
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counterpart_exchange_loss_line = line
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# We should be able to find a move line of 0.01 EUR on the Foreign Exchange Loss account
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self.assertTrue(counterpart_exchange_loss_line, 'There should be one move line of 0.01 EUR on account "Foreign Exchange Loss"')
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