[FIX] purchase_stock: price difference currency conversion date

Have a product P configured with: * Product Type: Storable Product * Product category: * costing method: standard * Inventory Valuation Automated * Price Difference Account: "500000 Cost of Goods Sold" * Cost $100 Activate Multicurrency: * USD main currency, CZK foreign currency * On CZK set the rates * date1, Unit per USD: 30 * date2, Unit per USD: 25 (date2 > date1) * date3, Unit per USD: 26 (date3 > date2) Create a purchase order: * Date: date2 * Currency: CZK * Order line: * Product P * Quantity 10 * Unit price 3000 Confirm, receive product on date2 (svl needs to be in date2) Create the vendor bill with: * Bill date: date 1 * Accounting date: date 3 Confirm the bill Issue Check the bill journal items. Price difference account is debited with 4000 czk. This amount is not correct. The valuation layer price unit is 100$ At the receipt date the price unit should be 2500czk The price unit difference 3000-2500 = 500czk Price difference 500*10 = 5000czk The issue occur because the price difference unit is converted at bill accounting date, resulting in 4000czk opw-3063809 closes odoo/odoo#111199 X-original-commit: bbc0b003f6ff08a50196e07b66083ee7e8896150 Signed-off-by: William Henrotin (whe) <whe@odoo.com>
2023-01-27 14:03:32 +01:00
parent 5a8c7a17b2
commit a660e8ab3e
2 changed files with 80 additions and 13 deletions
@@ -45,18 +45,14 @@ class AccountMove(models.Model):
                debit_expense_account = line._get_price_diff_account()
                if not debit_expense_account:
                    continue
-                if line.product_id.cost_method != 'standard' and not line.purchase_line_id:
-                    continue
-                if line.product_id.cost_method != 'standard':
-
-                    # Retrieve stock valuation moves.
-                    valuation_stock_moves = self.env['stock.move'].search([
-                        ('purchase_line_id', '=', line.purchase_line_id.id),
-                        ('state', '=', 'done'),
-                        ('product_qty', '!=', 0.0),
-                        ('product_id', '=', line.product_id.id),    # kits must be handled manually
-                    ])
+                # Retrieve stock valuation moves.
+                valuation_stock_moves = self.env['stock.move'].search([
+                    ('purchase_line_id', '=', line.purchase_line_id.id),
+                    ('state', '=', 'done'),
+                    ('product_qty', '!=', 0.0),
+                ]) if line.purchase_line_id else self.env['stock.move']

+                if line.product_id.cost_method != 'standard' and line.purchase_line_id:
                    if move.move_type == 'in_refund':
                        valuation_stock_moves = valuation_stock_moves.filtered(lambda stock_move: stock_move._is_out())
                    else:
@@ -68,13 +64,14 @@ class AccountMove(models.Model):
                    valuation_price_unit_total, valuation_total_qty = valuation_stock_moves._get_valuation_price_and_qty(line, move.currency_id)
                    valuation_price_unit = valuation_price_unit_total / valuation_total_qty
                    valuation_price_unit = line.product_id.uom_id._compute_price(valuation_price_unit, line.product_uom_id)
-
                else:
+                    # Valuation_price unit is always expressed in invoice currency, so that it can always be computed with the good rate
                    price_unit = line.product_id.uom_id._compute_price(line.product_id.standard_price, line.product_uom_id)
                    price_unit = -price_unit if line.move_id.move_type == 'in_refund' else price_unit
+                    valuation_date = valuation_stock_moves and max(valuation_stock_moves.mapped('date')) or move.date
                    valuation_price_unit = line.company_currency_id._convert(
                        price_unit, move.currency_id,
-                        move.company_id, fields.Date.today(), round=False
+                        move.company_id, valuation_date, round=False
                    )


@@ -5,6 +5,7 @@ from freezegun import freeze_time

 from odoo.addons.stock_account.tests.test_anglo_saxon_valuation_reconciliation_common import ValuationReconciliationTestCommon
 from odoo.tests.common import Form, tagged
+from odoo import fields



@@ -210,6 +211,75 @@ class TestValuationReconciliation(ValuationReconciliationTestCommon):
        picking = self.env['stock.picking'].search([('purchase_id', '=', purchase_order.id)])
        self.check_reconciliation(invoice, picking)

+    @freeze_time('2021-01-03')
+    def test_price_difference_exchange_difference_accounting_date(self):
+        self.stock_account_product_categ.property_account_creditor_price_difference_categ = self.company_data['default_account_stock_price_diff']
+        test_product = self.test_product_delivery
+        test_product.categ_id.write({"property_cost_method": "standard"})
+        test_product.write({'standard_price': 100.0})
+        date_po_receipt = '2021-01-02'
+        rate_po_receipt = 25.0
+        date_bill = '2021-01-01'
+        rate_bill = 30.0
+        date_accounting = '2021-01-03'
+        rate_accounting = 26.0
+
+        foreign_currency = self.currency_data['currency']
+        company_currency = self.env.company.currency_id
+        self.env['res.currency.rate'].create([
+        {
+            'name': date_po_receipt,
+            'rate': rate_po_receipt,
+            'currency_id': foreign_currency.id,
+            'company_id': self.env.company.id,
+        }, {
+            'name': date_bill,
+            'rate': rate_bill,
+            'currency_id': foreign_currency.id,
+            'company_id': self.env.company.id,
+        }, {
+            'name': date_accounting,
+            'rate': rate_accounting,
+            'currency_id': foreign_currency.id,
+            'company_id': self.env.company.id,
+        }, {
+            'name': date_po_receipt,
+            'rate': 1.0,
+            'currency_id': company_currency.id,
+            'company_id': self.env.company.id,
+        }, {
+            'name': date_accounting,
+            'rate': 1.0,
+            'currency_id': company_currency.id,
+            'company_id': self.env.company.id,
+        }, {
+            'name': date_bill,
+            'rate': 1.0,
+            'currency_id': company_currency.id,
+            'company_id': self.env.company.id,
+        }])
+
+        #purchase order created in foreign currency
+        purchase_order = self._create_purchase(test_product, date_po_receipt, quantity=10, price_unit=3000)
+        with freeze_time(date_po_receipt):
+            self._process_pickings(purchase_order.picking_ids)
+        invoice = self._create_invoice_for_po(purchase_order, date_bill)
+        with Form(invoice) as move_form:
+            move_form.invoice_date = fields.Date.from_string(date_bill)
+            move_form.date = fields.Date.from_string(date_accounting)
+        invoice.action_post()
+
+        price_diff_line = invoice.line_ids.filtered(lambda l: l.account_id == self.stock_account_product_categ.property_account_creditor_price_difference_categ)
+        self.assertTrue(len(price_diff_line) == 1, "A price difference line should be created")
+        self.assertAlmostEqual(price_diff_line.balance, 192.31)
+        self.assertAlmostEqual(price_diff_line.price_subtotal, 5000.0)
+
+        picking = self.env['stock.picking'].search([('purchase_id', '=', purchase_order.id)])
+        interim_account_id = self.company_data['default_account_stock_in'].id
+
+        valuation_line = picking.move_ids.mapped('account_move_ids.line_ids').filtered(lambda x: x.account_id.id == interim_account_id)
+        self.assertTrue(valuation_line.full_reconcile_id, "The reconciliation should be total at that point.")
+
    def test_reconcile_cash_basis_bill(self):
        ''' Test the generation of the CABA move after bill payment
        '''