[FIX] account: Reconciling multi-currency lines with fx difference
journal items does not create Tax Cash Basis Journal Entries.
[IMP] Test Case for Fully reconciling multi-currency lines and one or
more are Exchange Rate Differences which are not creating Tax Cash
Basis Journal Entries if there were any Taxed line.
Main
-
Tax Cash Basis Journal Entry creation shall not be prompted by the
reconciliation of exchange rate difference journal items.
Explanation
-
Company's Currency EUR
Having issued an invoice at date Nov-21-2018 as:
Accounts Amount Currency Debit(EUR) Credit(EUR)
---------------------------------------------------------------------
Expenses 5,301.00 USD 106,841.65 0.00
Taxes 848.16 USD 17,094.66 0.00
Payables -6,149.16 USD 0.00 123,936.31
On Dec-20-2018 user issues an FX Journal Entry as:
Accounts Amount Currency Debit(EUR) Credit(EUR)
---------------------------------------------------------------------
Payables 0.00 USD 167.86 0.00
FX Gains 0.00 USD 0.00 167.86
On Same day user records a payment for:
Accounts Amount Currency Debit(EUR) Credit(EUR)
---------------------------------------------------------------------
Payables 6,149.16 USD 123,768.45 0.00
Bank -6,149.16 USD 0.00 123,768.45
And then reconciles the Payables Items which shall render only one Tax
Cash Basis Journal Entry because of the actual payment, i.e.
amount_currency != 0:
Accounts Amount Currency Debit(EUR) Credit(EUR)
---------------------------------------------------------------------
Tax Base Acc. 0.00 USD 106,841.65 0.00
Tax Base Acc. 0.00 USD 0.00 106,841.65
Creditable Taxes 848.16 USD 17,094.66 0.00
Taxes -848.16 USD 0.00 17,094.66
closes odoo/odoo#30130
This commit is contained in:
Humberto Arocha
@@ -823,6 +823,7 @@ class AccountMoveLine(models.Model):
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to_create = []
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cash_basis = debit_moves and debit_moves[0].account_id.internal_type in ('receivable', 'payable') or False
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cash_basis_percentage_before_rec = {}
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dc_vals ={}
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while (debit_moves and credit_moves):
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debit_move = debit_moves[0]
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credit_move = credit_moves[0]
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@@ -830,6 +831,7 @@ class AccountMoveLine(models.Model):
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# We need those temporary value otherwise the computation might be wrong below
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temp_amount_residual = min(debit_move.amount_residual, -credit_move.amount_residual)
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temp_amount_residual_currency = min(debit_move.amount_residual_currency, -credit_move.amount_residual_currency)
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dc_vals[(debit_move.id, credit_move.id)] = (debit_move, credit_move, temp_amount_residual_currency)
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amount_reconcile = min(debit_move[field], -credit_move[field])
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#Remove from recordset the one(s) that will be totally reconciled
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@@ -867,11 +869,21 @@ class AccountMoveLine(models.Model):
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'currency_id': currency,
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})
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cash_basis_subjected = []
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part_rec = self.env['account.partial.reconcile']
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with self.env.norecompute():
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for partial_rec_dict in to_create:
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new_rec = self.env['account.partial.reconcile'].create(partial_rec_dict)
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part_rec += new_rec
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debit_move, credit_move, amount_residual_currency = dc_vals[partial_rec_dict['debit_move_id'], partial_rec_dict['credit_move_id']]
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# /!\ NOTE: Exchange rate differences shouldn't create cash basis entries
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# i. e: we don't really receive/give money in a customer/provider fashion
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# Since those are not subjected to cash basis computation we process them first
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if not amount_residual_currency and debit_move.currency_id and credit_move.currency_id:
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part_rec.create(partial_rec_dict)
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else:
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cash_basis_subjected.append(partial_rec_dict)
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for after_rec_dict in cash_basis_subjected:
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new_rec = part_rec.create(after_rec_dict)
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if cash_basis:
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new_rec.create_tax_cash_basis_entry(cash_basis_percentage_before_rec)
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self.recompute()
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@@ -39,7 +39,8 @@ class TestReconciliation(AccountingTestCase):
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self.bank_journal_usd = self.env['account.journal'].create({'name': 'Bank US', 'type': 'bank', 'code': 'BNK68', 'currency_id': self.currency_usd_id})
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self.account_usd = self.bank_journal_usd.default_debit_account_id
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self.fx_journal = self.env['res.users'].browse(self.env.uid).company_id.currency_exchange_journal_id
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self.diff_income_account = self.env['res.users'].browse(self.env.uid).company_id.income_currency_exchange_account_id
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self.diff_expense_account = self.env['res.users'].browse(self.env.uid).company_id.expense_currency_exchange_account_id
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@@ -1444,3 +1445,365 @@ class TestReconciliation(AccountingTestCase):
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expected['tax_10']
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)
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index += 1
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def test_reconciliation_cash_basis_fx_01(self):
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"""
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Company's Currency EUR
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Having issued an invoice at date Nov-21-2018 as:
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Accounts Amount Currency Debit(EUR) Credit(EUR)
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---------------------------------------------------------------------
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Expenses 5,301.00 USD 106,841.65 0.00
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Taxes 848.16 USD 17,094.66 0.00
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Payables -6,149.16 USD 0.00 123,936.31
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On Dec-20-2018 user issues an FX Journal Entry as:
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Accounts Amount Currency Debit(EUR) Credit(EUR)
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---------------------------------------------------------------------
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Payables 0.00 USD 167.86 0.00
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FX Gains 0.00 USD 0.00 167.86
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On Same day user records a payment for:
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Accounts Amount Currency Debit(EUR) Credit(EUR)
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---------------------------------------------------------------------
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Payables 6,149.16 USD 123,768.45 0.00
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Bank -6,149.16 USD 0.00 123,768.45
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And then reconciles the Payables Items which shall render only one Tax
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Cash Basis Journal Entry because of the actual payment, i.e.
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amount_currency != 0:
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Accounts Amount Currency Debit(EUR) Credit(EUR)
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---------------------------------------------------------------------
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Tax Base Acc. 0.00 USD 106,841.65 0.00
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Tax Base Acc. 0.00 USD 0.00 106,841.65
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Creditable Taxes 848.16 USD 17,094.66 0.00
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Taxes -848.16 USD 0.00 17,094.66
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"""
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company = self.env.ref('base.main_company')
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company.country_id = self.ref('base.us')
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company.tax_cash_basis_journal_id = self.cash_basis_journal
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aml_obj = self.env['account.move.line'].with_context(
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check_move_validity=False)
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# Purchase
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purchase_move = self.env['account.move'].create({
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'name': 'purchase',
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'journal_id': self.purchase_journal.id,
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})
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aml_obj.create({
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'name': 'expenseTaxed',
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'account_id': self.expense_account.id,
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'debit': 106841.65,
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'move_id': purchase_move.id,
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'tax_ids': [(4, self.tax_cash_basis.id, False)],
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'currency_id': self.currency_usd_id,
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'amount_currency': 5301.00,
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})
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aml_obj.create({
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'name': 'TaxLine',
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'account_id': self.tax_waiting_account.id,
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'debit': 17094.66,
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'move_id': purchase_move.id,
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'tax_line_id': self.tax_cash_basis.id,
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'currency_id': self.currency_usd_id,
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'amount_currency': 848.16,
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})
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purchase_payable_line0 = aml_obj.create({
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'name': 'Payable',
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'account_id': self.account_rsa.id,
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'credit': 123936.31,
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'move_id': purchase_move.id,
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'currency_id': self.currency_usd_id,
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'amount_currency': -6149.16,
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})
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purchase_move.post()
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# FX 01 Move
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fx_move_01 = self.env['account.move'].create({
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'name': 'FX 01',
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'journal_id': self.fx_journal.id,
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})
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fx_01_payable_line = aml_obj.create({
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'account_id': self.account_rsa.id,
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'debit': 167.86,
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'move_id': fx_move_01.id,
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'currency_id': self.currency_usd_id,
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'amount_currency': 0.00,
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})
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aml_obj.create({
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'account_id': self.diff_income_account.id,
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'credit': 167.86,
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'move_id': fx_move_01.id,
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'currency_id': self.currency_usd_id,
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'amount_currency': 0.00,
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})
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fx_move_01.post()
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# Payment Move
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payment_move = self.env['account.move'].create({
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'name': 'payment',
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'journal_id': self.bank_journal_usd.id,
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})
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payment_payable_line = aml_obj.create({
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'account_id': self.account_rsa.id,
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'debit': 123768.45,
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'move_id': payment_move.id,
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'currency_id': self.currency_usd_id,
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'amount_currency': 6149.16,
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})
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aml_obj.create({
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'account_id': self.account_usd.id,
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'credit': 123768.45,
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'move_id': payment_move.id,
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'currency_id': self.currency_usd_id,
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'amount_currency': -6149.16,
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})
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payment_move.post()
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to_reconcile = (
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(purchase_move + payment_move + fx_move_01).mapped('line_ids')
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.filtered(lambda l: l.account_id.internal_type == 'payable'))
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to_reconcile.reconcile()
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# check reconciliation in Payable account
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self.assertTrue(purchase_payable_line0.full_reconcile_id.exists())
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self.assertEqual(
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purchase_payable_line0.full_reconcile_id.reconciled_line_ids,
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purchase_payable_line0 + fx_01_payable_line + payment_payable_line)
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# check cash basis
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cash_basis_moves = self.env['account.move'].search(
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[('journal_id', '=', self.cash_basis_journal.id)])
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self.assertEqual(len(cash_basis_moves), 1)
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cash_basis_aml_ids = cash_basis_moves.mapped('line_ids')
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self.assertEqual(len(cash_basis_aml_ids), 4)
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# check amounts
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cash_basis_move1 = cash_basis_moves.filtered(
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lambda m: m.amount == 123936.31)
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self.assertTrue(cash_basis_move1.exists())
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# For first move
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move_lines = cash_basis_move1.line_ids
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base_amount_tax_lines = move_lines.filtered(
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lambda l: l.account_id == self.tax_base_amount_account)
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self.assertEqual(len(base_amount_tax_lines), 2)
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self.assertAlmostEqual(
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sum(base_amount_tax_lines.mapped('credit')), 106841.65)
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self.assertAlmostEqual(
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sum(base_amount_tax_lines.mapped('debit')), 106841.65)
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self.assertAlmostEqual(
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(move_lines - base_amount_tax_lines)
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.filtered(lambda l: l.account_id == self.tax_waiting_account)
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.credit, 17094.66)
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self.assertAlmostEqual(
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(move_lines - base_amount_tax_lines)
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.filtered(lambda l: l.account_id == self.tax_final_account)
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.debit, 17094.66)
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def test_reconciliation_cash_basis_fx_02(self):
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"""
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Company's Currency EUR
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Having issued an invoice at date Nov-21-2018 as:
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Accounts Amount Currency Debit(EUR) Credit(EUR)
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---------------------------------------------------------------------
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Expenses 5,301.00 USD 106,841.65 0.00
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Taxes 848.16 USD 17,094.66 0.00
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Payables -6,149.16 USD 0.00 123,936.31
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On Nov-30-2018 user issues an FX Journal Entry as:
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Accounts Amount Currency Debit(EUR) Credit(EUR)
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---------------------------------------------------------------------
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FX Losses 0.00 USD 1.572.96 0.00
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Payables 0.00 USD 0.00 1.572.96
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On Dec-20-2018 user issues an FX Journal Entry as:
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Accounts Amount Currency Debit(EUR) Credit(EUR)
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---------------------------------------------------------------------
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Payables 0.00 USD 1.740.82 0.00
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FX Gains 0.00 USD 0.00 1.740.82
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On Same day user records a payment for:
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Accounts Amount Currency Debit(EUR) Credit(EUR)
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---------------------------------------------------------------------
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Payables 6,149.16 USD 123,768.45 0.00
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Bank -6,149.16 USD 0.00 123,768.45
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And then reconciles the Payables Items which shall render only one Tax
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Cash Basis Journal Entry because of the actual payment, i.e.
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amount_currency != 0:
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Accounts Amount Currency Debit(EUR) Credit(EUR)
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---------------------------------------------------------------------
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Tax Base Acc. 0.00 USD 106,841.65 0.00
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Tax Base Acc. 0.00 USD 0.00 106,841.65
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Creditable Taxes 848.16 USD 17,094.66 0.00
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Taxes -848.16 USD 0.00 17,094.66
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"""
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company = self.env.ref('base.main_company')
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company.country_id = self.ref('base.us')
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company.tax_cash_basis_journal_id = self.cash_basis_journal
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aml_obj = self.env['account.move.line'].with_context(
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check_move_validity=False)
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# Purchase
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purchase_move = self.env['account.move'].create({
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'name': 'purchase',
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'journal_id': self.purchase_journal.id,
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})
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aml_obj.create({
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'name': 'expenseTaxed',
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'account_id': self.expense_account.id,
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'debit': 106841.65,
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'move_id': purchase_move.id,
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'tax_ids': [(4, self.tax_cash_basis.id, False)],
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'currency_id': self.currency_usd_id,
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'amount_currency': 5301.00,
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})
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aml_obj.create({
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'name': 'TaxLine',
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'account_id': self.tax_waiting_account.id,
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'debit': 17094.66,
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'move_id': purchase_move.id,
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'tax_line_id': self.tax_cash_basis.id,
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'currency_id': self.currency_usd_id,
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'amount_currency': 848.16,
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})
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purchase_payable_line0 = aml_obj.create({
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'name': 'Payable',
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'account_id': self.account_rsa.id,
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'credit': 123936.31,
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'move_id': purchase_move.id,
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'currency_id': self.currency_usd_id,
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'amount_currency': -6149.16,
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})
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purchase_move.post()
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# FX 01 Move
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fx_move_01 = self.env['account.move'].create({
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'name': 'FX 01',
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'journal_id': self.fx_journal.id,
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})
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fx_01_payable_line = aml_obj.create({
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'account_id': self.account_rsa.id,
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'credit': 1572.96,
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'move_id': fx_move_01.id,
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'currency_id': self.currency_usd_id,
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'amount_currency': 0.00,
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})
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aml_obj.create({
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'account_id': self.diff_expense_account.id,
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'debit': 1572.96,
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'move_id': fx_move_01.id,
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'currency_id': self.currency_usd_id,
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'amount_currency': 0.00,
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})
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fx_move_01.post()
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# FX 02 Move
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fx_move_02 = self.env['account.move'].create({
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'name': 'FX 02',
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'journal_id': self.fx_journal.id,
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})
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fx_02_payable_line = aml_obj.create({
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'account_id': self.account_rsa.id,
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'debit': 1740.82,
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'move_id': fx_move_02.id,
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'currency_id': self.currency_usd_id,
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'amount_currency': 0.00,
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})
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aml_obj.create({
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'account_id': self.diff_income_account.id,
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'credit': 1740.82,
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'move_id': fx_move_02.id,
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'currency_id': self.currency_usd_id,
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'amount_currency': 0.00,
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})
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fx_move_02.post()
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# Payment Move
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payment_move = self.env['account.move'].create({
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'name': 'payment',
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'journal_id': self.bank_journal_usd.id,
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})
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payment_payable_line = aml_obj.create({
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'account_id': self.account_rsa.id,
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'debit': 123768.45,
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'move_id': payment_move.id,
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'currency_id': self.currency_usd_id,
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'amount_currency': 6149.16,
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})
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aml_obj.create({
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'account_id': self.account_usd.id,
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'credit': 123768.45,
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'move_id': payment_move.id,
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'currency_id': self.currency_usd_id,
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'amount_currency': -6149.16,
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})
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payment_move.post()
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to_reconcile = (
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(purchase_move + payment_move + fx_move_01 + fx_move_02)
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.mapped('line_ids')
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.filtered(lambda l: l.account_id.internal_type == 'payable'))
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to_reconcile.reconcile()
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# check reconciliation in Payable account
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self.assertTrue(purchase_payable_line0.full_reconcile_id.exists())
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self.assertEqual(
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purchase_payable_line0.full_reconcile_id.reconciled_line_ids,
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purchase_payable_line0 + fx_01_payable_line + fx_02_payable_line +
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payment_payable_line)
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# check cash basis
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cash_basis_moves = self.env['account.move'].search(
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[('journal_id', '=', self.cash_basis_journal.id)])
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self.assertEqual(len(cash_basis_moves), 1)
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cash_basis_aml_ids = cash_basis_moves.mapped('line_ids')
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self.assertEqual(len(cash_basis_aml_ids), 4)
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# check amounts
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cash_basis_move1 = cash_basis_moves.filtered(
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lambda m: m.amount == 123936.31)
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self.assertTrue(cash_basis_move1.exists())
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# For first move
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move_lines = cash_basis_move1.line_ids
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||||
base_amount_tax_lines = move_lines.filtered(
|
||||
lambda l: l.account_id == self.tax_base_amount_account)
|
||||
self.assertEqual(len(base_amount_tax_lines), 2)
|
||||
self.assertAlmostEqual(
|
||||
sum(base_amount_tax_lines.mapped('credit')), 106841.65)
|
||||
self.assertAlmostEqual(
|
||||
sum(base_amount_tax_lines.mapped('debit')), 106841.65)
|
||||
|
||||
self.assertAlmostEqual(
|
||||
(move_lines - base_amount_tax_lines)
|
||||
.filtered(lambda l: l.account_id == self.tax_waiting_account)
|
||||
.credit, 17094.66)
|
||||
self.assertAlmostEqual(
|
||||
(move_lines - base_amount_tax_lines)
|
||||
.filtered(lambda l: l.account_id == self.tax_final_account)
|
||||
.debit, 17094.66)
|
||||
|
||||
Reference in New Issue
Block a user