admin
0a4ba2001b
modified: .env.example new file: compta/__pycache__/__init__.cpython-310.pyc new file: compta/__pycache__/admin.cpython-310.pyc new file: compta/__pycache__/apps.cpython-310.pyc new file: compta/__pycache__/models.cpython-310.pyc modified: compta/admin.py new file: compta/categories_indy.py modified: compta/indy.py modified: compta/management/commands/seed_reference.py new file: compta/migrations/0010_categorie_compte_pcg.py modified: compta/models.py modified: compta/templates/compta/base.html new file: compta/templates/compta/gestion.html modified: compta/urls.py new file: compta/views_gestion.py new file: config/__pycache__/__init__.cpython-310.pyc new file: config/__pycache__/settings.cpython-310.pyc modified: config/settings.py modified: entrypoint.sh
315 lines
13 KiB
Python
315 lines
13 KiB
Python
"""
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Modèles de données — JB Compta.
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"""
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from decimal import Decimal
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from django.conf import settings
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from django.db import models
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from django.db.models import Sum, Q
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class Activite(models.TextChoices):
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VENTE = "vente", "Vente de marchandises (BIC)"
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SERVICE_BIC = "service_bic", "Prestation de services (BIC)"
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SERVICE_BNC = "service_bnc", "Prestation de services / libéral (BNC)"
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class StatutFacture(models.TextChoices):
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BROUILLON = "brouillon", "Brouillon"
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ENVOYEE = "envoyee", "Envoyée"
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ENCAISSEE = "encaissee", "Encaissée"
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ANNULEE = "annulee", "Annulée"
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class RegimeTva(models.TextChoices):
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NATIONALE = "nationale", "Nationale (TVA française facturée)"
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INTRACOM = "intracom", "Intracommunautaire (autoliquidation)"
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IMPORT = "import", "Import hors UE (autoliquidation)"
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TAUX_TVA_CHOICES = [(Decimal("0"), "0 %"), (Decimal("5.5"), "5,5 %"),
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(Decimal("10"), "10 %"), (Decimal("20"), "20 %")]
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class Categorie(models.Model):
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"""Catégorie globale (mutualisée). exclure_calculs=True => mouvement neutre."""
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USAGE = [("depense", "Dépense"), ("vente", "Vente"), ("neutre", "Mouvement neutre")]
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nom = models.CharField(max_length=100, unique=True)
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usage = models.CharField(max_length=10, choices=USAGE, default="depense")
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exclure_calculs = models.BooleanField(
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"Neutre (exclue des calculs)", default=False,
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help_text="Cochez pour les mouvements non fiscaux : TVA payée, "
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"cotisations URSSAF, remboursement de TVA, virements…")
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compte_pcg = models.CharField(
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"Compte PCG (Indy)", max_length=10, blank=True, db_index=True,
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help_text="Numéro de compte du plan comptable, pour le mapping Indy.")
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actif = models.BooleanField(default=True)
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ordre = models.IntegerField(default=0)
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class Meta:
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verbose_name = "Catégorie"
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verbose_name_plural = "Catégories"
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ordering = ["usage", "ordre", "nom"]
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def __str__(self):
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return self.nom
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class Bareme(models.Model):
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"""Barème mutualisé (partagé entre toutes les entreprises)."""
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activite = models.CharField(max_length=20, choices=Activite.choices)
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annee = models.PositiveIntegerField()
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taux_urssaf = models.DecimalField("Taux cotisations URSSAF (%)", max_digits=5, decimal_places=2)
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abattement_fiscal = models.DecimalField("Abattement forfaitaire (%)", max_digits=5, decimal_places=2)
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taux_vl = models.DecimalField("Taux versement libératoire (%)", max_digits=4, decimal_places=2)
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seuil_ca = models.DecimalField("Plafond CA micro (€)", max_digits=12, decimal_places=2)
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seuil_tva_base = models.DecimalField("Seuil franchise TVA (€)", max_digits=12, decimal_places=2)
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seuil_tva_majore = models.DecimalField("Seuil franchise TVA majoré (€)", max_digits=12, decimal_places=2)
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class Meta:
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verbose_name = "Barème"
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verbose_name_plural = "Barèmes"
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unique_together = ("activite", "annee")
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ordering = ["-annee", "activite"]
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def __str__(self):
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return f"{self.get_activite_display()} — {self.annee}"
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class Entreprise(models.Model):
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VUE_TVA = [("simplifie", "Résumé simplifié"), ("ca3", "Champs CA3 officiels")]
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nom = models.CharField(max_length=200)
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siret = models.CharField(max_length=20, blank=True)
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activite = models.CharField(
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"Activité principale", max_length=20, choices=Activite.choices,
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default=Activite.SERVICE_BNC, help_text="Activité par défaut des nouvelles factures.")
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franchise_tva = models.BooleanField(
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"En franchise de TVA", default=False, help_text="Décochez si vous facturez la TVA.")
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taux_tva_defaut = models.DecimalField(
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"Taux de TVA par défaut (%)", max_digits=4, decimal_places=2, default=Decimal("20.00"))
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versement_liberatoire = models.BooleanField("Option versement libératoire", default=False)
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num_tva_intracom = models.CharField("N° TVA intracommunautaire", max_length=20, blank=True)
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vue_tva = models.CharField(
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"Mode d'affichage de la déclaration TVA", max_length=10, choices=VUE_TVA, default="simplifie")
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indy_token = models.TextField(
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"Token Indy (API)", blank=True,
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help_text="Token JWT capté dans le navigateur, pour la synchronisation. Expire ~1 h.")
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utilisateurs = models.ManyToManyField(
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settings.AUTH_USER_MODEL, blank=True, related_name="entreprises",
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verbose_name="Utilisateurs autorisés",
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help_text="Utilisateurs ayant accès directement à cette entreprise.")
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groupes = models.ManyToManyField(
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"auth.Group", blank=True, related_name="entreprises",
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verbose_name="Groupes autorisés",
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help_text="Tous les membres de ces groupes ont accès à cette entreprise.")
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email = models.EmailField(blank=True)
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adresse = models.TextField(blank=True)
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cree_le = models.DateTimeField(auto_now_add=True)
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class Meta:
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verbose_name = "Entreprise"
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verbose_name_plural = "Entreprises"
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ordering = ["nom"]
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def __str__(self):
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return self.nom
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def bareme(self, annee):
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return Bareme.objects.filter(activite=self.activite, annee=annee).first()
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@classmethod
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def accessibles(cls, user):
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if not user or not user.is_authenticated:
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return cls.objects.none()
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if user.is_superuser:
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return cls.objects.all()
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return cls.objects.filter(
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Q(utilisateurs=user) | Q(groupes__in=user.groups.all())).distinct()
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class Client(models.Model):
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entreprise = models.ForeignKey(Entreprise, on_delete=models.CASCADE, related_name="clients")
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nom = models.CharField(max_length=200)
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email = models.EmailField(blank=True)
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siret = models.CharField(max_length=20, blank=True)
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adresse = models.TextField(blank=True)
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cree_le = models.DateTimeField(auto_now_add=True)
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class Meta:
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verbose_name = "Client"
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verbose_name_plural = "Clients"
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ordering = ["nom"]
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def __str__(self):
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return self.nom
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class Facture(models.Model):
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entreprise = models.ForeignKey(Entreprise, on_delete=models.CASCADE, related_name="factures")
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client = models.ForeignKey(Client, on_delete=models.PROTECT, related_name="factures")
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numero = models.CharField(max_length=50)
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activite = models.CharField(max_length=20, choices=Activite.choices)
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date_emission = models.DateField()
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date_encaissement = models.DateField(
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null=True, blank=True, help_text="Le CA micro est compté à l'encaissement.")
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statut = models.CharField(max_length=12, choices=StatutFacture.choices, default=StatutFacture.BROUILLON)
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montant_ht = models.DecimalField(max_digits=12, decimal_places=2, default=Decimal("0"))
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montant_tva = models.DecimalField(max_digits=12, decimal_places=2, default=Decimal("0"))
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montant_ttc = models.DecimalField(max_digits=12, decimal_places=2, default=Decimal("0"))
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notes = models.TextField(blank=True)
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indy_id = models.CharField(max_length=40, blank=True, db_index=True)
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cree_le = models.DateTimeField(auto_now_add=True)
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class Meta:
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verbose_name = "Facture"
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verbose_name_plural = "Factures"
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unique_together = ("entreprise", "numero")
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ordering = ["-date_emission", "numero"]
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def __str__(self):
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return f"{self.numero} — {self.client}"
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def recompute_totaux(self, save=True):
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ht = Decimal("0")
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tva = Decimal("0")
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for ligne in self.lignes.all():
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l_ht = ligne.montant_ht
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ht += l_ht
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tva += (l_ht * ligne.taux_tva / Decimal("100"))
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self.montant_ht = ht.quantize(Decimal("0.01"))
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self.montant_tva = tva.quantize(Decimal("0.01"))
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self.montant_ttc = (self.montant_ht + self.montant_tva)
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if save:
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super().save(update_fields=["montant_ht", "montant_tva", "montant_ttc"])
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class LigneFacture(models.Model):
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facture = models.ForeignKey(Facture, on_delete=models.CASCADE, related_name="lignes")
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designation = models.CharField(max_length=255)
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quantite = models.DecimalField(max_digits=12, decimal_places=3, default=Decimal("1"))
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prix_unitaire_ht = models.DecimalField(max_digits=12, decimal_places=2)
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taux_tva = models.DecimalField(max_digits=4, decimal_places=2, default=Decimal("0"),
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choices=TAUX_TVA_CHOICES)
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class Meta:
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verbose_name = "Ligne de facture"
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verbose_name_plural = "Lignes de facture"
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def __str__(self):
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return self.designation
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@property
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def montant_ht(self):
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return (self.quantite * self.prix_unitaire_ht).quantize(Decimal("0.01"))
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class Paiement(models.Model):
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"""Opération bancaire réelle, à éclater en une ou plusieurs dépenses."""
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SENS = [("debit", "Débit (achat)"), ("credit", "Crédit (encaissement)")]
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entreprise = models.ForeignKey(Entreprise, on_delete=models.CASCADE, related_name="paiements")
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date = models.DateField()
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libelle = models.CharField("Libellé bancaire", max_length=255)
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montant_total = models.DecimalField(max_digits=12, decimal_places=2)
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sens = models.CharField(max_length=6, choices=SENS, default="debit")
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categorie = models.ForeignKey(Categorie, on_delete=models.SET_NULL, null=True, blank=True,
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related_name="paiements",
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help_text="Surtout pour les mouvements neutres.")
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indy_id = models.CharField(max_length=40, blank=True, db_index=True)
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cree_le = models.DateTimeField(auto_now_add=True)
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class Meta:
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verbose_name = "Opération bancaire"
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verbose_name_plural = "Opérations bancaires"
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ordering = ["-date"]
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def __str__(self):
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return f"{self.date} — {self.libelle} ({self.montant_total} €)"
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@property
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def reparti(self):
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total = self.depenses.aggregate(s=Sum("montant_ttc"))["s"] or Decimal("0")
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return total.quantize(Decimal("0.01"))
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@property
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def reste(self):
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return (self.montant_total - self.reparti).quantize(Decimal("0.01"))
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@property
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def equilibre(self):
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return abs(self.reste) < Decimal("0.01")
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class Depense(models.Model):
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entreprise = models.ForeignKey(Entreprise, on_delete=models.CASCADE, related_name="depenses")
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paiement = models.ForeignKey(Paiement, on_delete=models.SET_NULL, null=True, blank=True,
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related_name="depenses", verbose_name="Opération bancaire",
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help_text="Opération bancaire dont cette dépense fait partie.")
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date = models.DateField()
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activite = models.CharField(
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max_length=20, choices=Activite.choices, blank=True,
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help_text="Activité concernée (facultatif, pour la ventilation).")
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categorie = models.ForeignKey(Categorie, on_delete=models.SET_NULL, null=True, blank=True,
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related_name="depenses")
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libelle = models.CharField(max_length=255)
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montant_ttc = models.DecimalField(
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"Montant payé (€)", max_digits=12, decimal_places=2,
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help_text="Pour un achat UE/import, c'est le montant HT (sans TVA facturée).")
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montant_tva = models.DecimalField(
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"TVA déductible (€)", max_digits=12, decimal_places=2, default=Decimal("0"),
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help_text="Calculée automatiquement depuis le montant payé et le taux.")
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regime_tva = models.CharField(
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"Régime de TVA", max_length=12, choices=RegimeTva.choices, default=RegimeTva.NATIONALE)
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taux_tva = models.DecimalField(
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"Taux de TVA (%)", max_digits=4, decimal_places=2, default=Decimal("20"),
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choices=TAUX_TVA_CHOICES,
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help_text="Achat national : la TVA déductible est calculée. UE/import : taux auto-liquidé.")
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indy_id = models.CharField(max_length=40, blank=True, db_index=True)
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cree_le = models.DateTimeField(auto_now_add=True)
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class Meta:
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verbose_name = "Dépense"
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verbose_name_plural = "Dépenses"
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ordering = ["-date"]
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def __str__(self):
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return f"{self.date} — {self.libelle}"
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def save(self, *args, **kwargs):
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t = self.taux_tva or Decimal("0")
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if self.autoliquidee:
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self.montant_tva = Decimal("0.00")
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elif t:
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self.montant_tva = ((self.montant_ttc or Decimal("0")) * t
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/ (Decimal("100") + t)).quantize(Decimal("0.01"))
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else:
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self.montant_tva = Decimal("0.00")
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super().save(*args, **kwargs)
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@property
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def neutre(self):
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return bool(self.categorie and self.categorie.exclure_calculs)
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@property
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def autoliquidee(self):
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return self.regime_tva in (RegimeTva.INTRACOM, RegimeTva.IMPORT)
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@property
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def montant_ht(self):
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if self.autoliquidee:
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return self.montant_ttc.quantize(Decimal("0.01"))
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return (self.montant_ttc - self.montant_tva).quantize(Decimal("0.01"))
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@property
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def tva_autoliquidee(self):
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if self.autoliquidee and not self.neutre:
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return (self.montant_ttc * self.taux_tva / Decimal("100")).quantize(Decimal("0.01"))
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return Decimal("0.00")
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@property
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def tva_deductible_value(self):
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if self.neutre:
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return Decimal("0.00")
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if self.autoliquidee:
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return self.tva_autoliquidee
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return self.montant_tva
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