财务分类体系+统一账本+Excel导入+报表改造

backend/migrations/007_create_financial_records.sql

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+-- 创建统一财务账本表
+CREATE TABLE IF NOT EXISTS financial_records (
+  id SERIAL PRIMARY KEY,
+  record_code TEXT UNIQUE NOT NULL,
+
+  txn_type TEXT NOT NULL CHECK (txn_type IN ('income', 'expense')),
+  category_level1 TEXT NOT NULL,
+  category_level2 TEXT NOT NULL,
+
+  project_id INTEGER REFERENCES projects(id),
+  user_id INTEGER REFERENCES users(id),
+  user_name TEXT,
+
+  amount_original REAL NOT NULL DEFAULT 0,
+  currency TEXT NOT NULL DEFAULT 'CNY',
+  exchange_rate REAL NOT NULL DEFAULT 1,
+  amount_cny REAL NOT NULL DEFAULT 0,
+
+  record_date DATE NOT NULL,
+
+  counterparty_name TEXT,
+  counterparty_type TEXT,
+  counterparty_id INTEGER,
+
+  source TEXT NOT NULL DEFAULT 'manual',
+  source_id INTEGER,
+  source_code TEXT,
+
+  description TEXT,
+  voucher_no TEXT,
+  attachments TEXT,
+
+  status TEXT NOT NULL DEFAULT 'confirmed' CHECK (status IN ('confirmed', 'pending', 'voided')),
+
+  created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
+  updated_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP
+);
+
+CREATE INDEX IF NOT EXISTS idx_financial_records_project ON financial_records(project_id);
+CREATE INDEX IF NOT EXISTS idx_financial_records_user ON financial_records(user_id);
+CREATE INDEX IF NOT EXISTS idx_financial_records_date ON financial_records(record_date);
+CREATE INDEX IF NOT EXISTS idx_financial_records_type ON financial_records(txn_type, category_level1, category_level2);
+CREATE INDEX IF NOT EXISTS idx_financial_records_source ON financial_records(source, source_id);
+CREATE INDEX IF NOT EXISTS idx_financial_records_status ON financial_records(status);