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[ADD] account: Invoice residual shall not change with FX differences #31257

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[ADD] account: Invoice residual shall not change with FX differences #31257

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e1f5fb4
[ADD] account: Unit Test. Invoice residual shall not change with FX d…
hbto Feb 19, 2019
c036697
[FIX] account: FX Difference shall not change Invoice residual at rec…
Feb 22, 2019
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14 changes: 11 additions & 3 deletions addons/account/models/account_move.py
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Expand Up @@ -518,19 +518,24 @@ def _amount_residual(self):
# - add matched_credit_ids (partial_line.credit_move_id != line)
# If line is a debit (sign = 1), do the opposite.
sign_partial_line = sign if partial_line.credit_move_id == line else (-1 * sign)
exchange = (
(partial_line.credit_move_id.currency_id
and not partial_line.credit_move_id.amount_currency and partial_line.debit_move_id.invoice_id) or
(partial_line.debit_move_id.currency_id
and not partial_line.debit_move_id.amount_currency and partial_line.credit_move_id.invoice_id))

amount += sign_partial_line * partial_line.amount
#getting the date of the matched item to compute the amount_residual in currency
if line.currency_id and line.amount_currency:
if partial_line.currency_id and partial_line.currency_id == line.currency_id:
if partial_line.currency_id and partial_line.currency_id == line.currency_id and not exchange:
amount_residual_currency += sign_partial_line * partial_line.amount_currency
else:
if line.balance and line.amount_currency:
rate = line.amount_currency / line.balance
else:
date = partial_line.credit_move_id.date if partial_line.debit_move_id == line else partial_line.debit_move_id.date
rate = line.currency_id.with_context(date=date).rate
amount_residual_currency += sign_partial_line * line.currency_id.round(partial_line.amount * rate)
amount_residual_currency += sign_partial_line * line.currency_id.round(partial_line.amount * rate) if not exchange else 0

#computing the `reconciled` field.
reconciled = False
Expand Down Expand Up @@ -831,8 +836,11 @@ def _reconcile_lines(self, debit_moves, credit_moves, field):
credit_move = credit_moves[0]
company_currency = debit_move.company_id.currency_id
# We need those temporary value otherwise the computation might be wrong below
exchange = ((debit_move.currency_id and not debit_move.amount_currency and credit_move.invoice_id) or
(credit_move.currency_id and not credit_move.amount_currency and debit_move.invoice_id))
temp_amount_residual = min(debit_move.amount_residual, -credit_move.amount_residual)
temp_amount_residual_currency = min(debit_move.amount_residual_currency, -credit_move.amount_residual_currency)
temp_amount_residual_currency = min(debit_move.amount_residual_currency,
-credit_move.amount_residual_currency) if not exchange else 0
dc_vals[(debit_move.id, credit_move.id)] = (debit_move, credit_move, temp_amount_residual_currency)
amount_reconcile = min(debit_move[field], -credit_move[field])

Expand Down
282 changes: 282 additions & 0 deletions addons/account/tests/test_reconciliation.py
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Expand Up @@ -166,6 +166,44 @@ def make_customer_and_supplier_flows(self, invoice_currency_id, invoice_amount,
supplier_move_lines = bank_stmt.move_line_ids
return customer_move_lines, supplier_move_lines

def create_invoice_line_fx_test(self, invoice_id, price_unit):
self.product.sudo().write({'default_code': 'PR01'})
invoice_line = self.account_invoice_line_model.new({
'product_id': self.product.id,
'invoice_id': invoice_id,
'quantity': 1,
})
invoice_line._onchange_product_id()
invoice_line_dict = invoice_line._convert_to_write({
name: invoice_line[name] for name in invoice_line._cache})
invoice_line_dict['price_unit'] = price_unit
self.account_invoice_line_model.create(invoice_line_dict)

def create_invoice_fx_test(
self, amount, date_invoice, inv_type='out_invoice',
currency_id=None):
if currency_id is None:
currency_id = self.usd.id
invoice = self.account_invoice_model.create({
'partner_id': self.partner_agrolait_id,
'type': inv_type,
'currency_id': currency_id,
'date_invoice': date_invoice,
})

tcb16percent = self.tax_cash_basis.copy({'amount': 16})
self.create_invoice_line_fx_test(invoice, amount)
invoice.invoice_line_ids.write(
{'invoice_line_tax_ids': [(6, None, [tcb16percent.id])]})

invoice.refresh()

# validate invoice
invoice.compute_taxes()
invoice.action_invoice_open()

return invoice

def test_statement_usd_invoice_eur_transaction_eur(self):
customer_move_lines, supplier_move_lines = self.make_customer_and_supplier_flows(self.currency_euro_id, 30, self.bank_journal_usd, 42, 30, self.currency_euro_id)
self.assertRecordValues(customer_move_lines, [
Expand Down Expand Up @@ -1815,3 +1853,247 @@ def test_reconciliation_cash_basis_fx_02(self):
(move_lines - base_amount_tax_lines)
.filtered(lambda l: l.account_id == self.tax_final_account)
.debit, 17094.66)

def test_reconciliation_fx_gain_loss_to_invoice(self):
"""
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 Nov-30-2018 user issues an FX Journal Entry as required by law:

Accounts Amount Currency Debit(EUR) Credit(EUR)
---------------------------------------------------------------------
FX Losses 0.00 USD 1,572.96 0.00
Payables 0.00 USD 0.00 1,572.96

On Dec-31-2018 user issues an FX Journal Entry as required by law:

Accounts Amount Currency Debit(EUR) Credit(EUR)
---------------------------------------------------------------------
Payables 0.00 USD 4,475.97 0.00
FX Gains 0.00 USD 0.00 4,475.97

After applying FX to Invoice residual shall remain the same.
"""

company = self.env.ref('base.main_company')
company.country_id = self.ref('base.us')

aml_obj = self.env['account.move.line'].with_context(
check_move_validity=False)

self.env['res.currency.rate'].create({
'name': '2018-11-21',
'rate': 1.0/20.1550,
'currency_id': self.currency_usd_id,
'company_id': self.env.ref('base.main_company').id
})
self.env['res.currency.rate'].create({
'name': '2018-11-30',
'rate': 1.0/20.4108,
'currency_id': self.currency_usd_id,
'company_id': self.env.ref('base.main_company').id
})
self.env['res.currency.rate'].create({
'name': '2018-12-31',
'rate': 1.0/19.6829,
'currency_id': self.currency_usd_id,
'company_id': self.env.ref('base.main_company').id
})

# Purchase
invoice_id = self.create_invoice_fx_test(
5301, '2018-11-30',
inv_type='in_invoice',
currency_id=self.currency_usd_id)
self.assertEquals(invoice_id.residual, 6149.16,
"It's not possible we just approved this invoice")

inv_aml_id = invoice_id.move_id.line_ids.filtered(
lambda x: x.account_id == invoice_id.account_id)

self.assertEquals(inv_aml_id.amount_currency, -6149.16)
self.assertEquals(inv_aml_id.currency_id.id, self.currency_usd_id)

# FX 01 Move
fx_move_01 = self.env['account.move'].create({
'date': '2018-11-30',
'name': 'FX 01',
'journal_id': self.fx_journal.id,
})
fx_01_payable_line = aml_obj.create({
'account_id': self.account_rsa.id,
'credit': 1572.96,
'move_id': fx_move_01.id,
'currency_id': self.currency_usd_id,
'amount_currency': 0.00,
})
aml_obj.create({
'account_id': self.diff_expense_account.id,
'debit': 1572.96,
'move_id': fx_move_01.id,
'currency_id': self.currency_usd_id,
'amount_currency': 0.00,
})
fx_move_01.post()

invoice_id.assign_outstanding_credit(fx_01_payable_line.id)
self.assertEquals(
invoice_id.residual, 6149.16,
'Exchange Difference Losses must not affected Invoice residual')

# FX 02 Move
fx_move_02 = self.env['account.move'].create({
'date': '2018-12-31',
'name': 'FX 02',
'journal_id': self.fx_journal.id,
})
fx_02_payable_line = aml_obj.create({
'account_id': self.account_rsa.id,
'debit': 1740.82,
'move_id': fx_move_02.id,
'currency_id': self.currency_usd_id,
'amount_currency': 0.00,
})
aml_obj.create({
'account_id': self.diff_income_account.id,
'credit': 1740.82,
'move_id': fx_move_02.id,
'currency_id': self.currency_usd_id,
'amount_currency': 0.00,
})
fx_move_02.post()

invoice_id.assign_outstanding_credit(fx_02_payable_line.id)
self.assertEquals(
invoice_id.residual, 6149.16,
'Exchange Difference Gains must not affected Invoice residual')

def test_reconciliation_fx_gain_loss_to_customer_invoice(self):
"""
Company's Currency EUR

Having issued an invoice at date Nov-21-2018 as:

Accounts Amount Currency Debit(EUR) Credit(EUR)
---------------------------------------------------------------------
Receivables 6,149.16 USD 123,936.31 0.00
Revenue -5,301.00 USD 0.00 106,841.65
Taxes -848.16 USD 0.00 17,094.66

On Nov-30-2018 user issues an FX Journal Entry as required by law:

Accounts Amount Currency Debit(EUR) Credit(EUR)
---------------------------------------------------------------------
Receivables 0.00 USD 1,572.96 0.00
FX Gains 0.00 USD 0.00 1,572.96

On Dec-31-2018 user issues an FX Journal Entry as required by law:

Accounts Amount Currency Debit(EUR) Credit(EUR)
---------------------------------------------------------------------
FX Losses 0.00 USD 4,475.97 0.00
Receivables 0.00 USD 0.00 4,475.97

After applying FX to Invoice residual shall remain the same.
"""

company = self.env.ref('base.main_company')
company.country_id = self.ref('base.us')

aml_obj = self.env['account.move.line'].with_context(
check_move_validity=False)

self.env['res.currency.rate'].create({
'name': '2018-11-21',
'rate': 1.0/20.1550,
'currency_id': self.currency_usd_id,
'company_id': self.env.ref('base.main_company').id
})
self.env['res.currency.rate'].create({
'name': '2018-11-30',
'rate': 1.0/20.4108,
'currency_id': self.currency_usd_id,
'company_id': self.env.ref('base.main_company').id
})
self.env['res.currency.rate'].create({
'name': '2018-12-31',
'rate': 1.0/19.6829,
'currency_id': self.currency_usd_id,
'company_id': self.env.ref('base.main_company').id
})

# Sale
invoice_id = self.create_invoice_fx_test(
5301, '2018-11-30',
inv_type='out_invoice',
currency_id=self.currency_usd_id)
self.assertEquals(invoice_id.residual, 6149.16,
"It's not possible we just approved this invoice")

inv_aml_id = invoice_id.move_id.line_ids.filtered(
lambda x: x.account_id == invoice_id.account_id)

self.assertEquals(inv_aml_id.amount_currency, 6149.16)
self.assertEquals(inv_aml_id.currency_id.id, self.currency_usd_id)

# FX 01 Move
fx_move_01 = self.env['account.move'].create({
'date': '2018-11-30',
'name': 'FX 01',
'journal_id': self.fx_journal.id,
})
fx_01_receivable_line = aml_obj.create({
'account_id': self.account_rcv.id,
'debit': 1572.96,
'move_id': fx_move_01.id,
'currency_id': self.currency_usd_id,
'amount_currency': 0.00,
})
aml_obj.create({
'account_id': self.diff_expense_account.id,
'credit': 1572.96,
'move_id': fx_move_01.id,
'currency_id': self.currency_usd_id,
'amount_currency': 0.00,
})
fx_move_01.post()

invoice_id.assign_outstanding_credit(fx_01_receivable_line.id)
self.assertEquals(
invoice_id.residual, 6149.16,
'Exchange Difference Losses must not affected Invoice residual')

# FX 02 Move
fx_move_02 = self.env['account.move'].create({
'date': '2018-12-31',
'name': 'FX 02',
'journal_id': self.fx_journal.id,
})
fx_02_receivable_line = aml_obj.create({
'account_id': self.account_rcv.id,
'credit': 1740.82,
'move_id': fx_move_02.id,
'currency_id': self.currency_usd_id,
'amount_currency': 0.00,
})
aml_obj.create({
'account_id': self.diff_income_account.id,
'debit': 1740.82,
'move_id': fx_move_02.id,
'currency_id': self.currency_usd_id,
'amount_currency': 0.00,
})
fx_move_02.post()

invoice_id.assign_outstanding_credit(fx_02_receivable_line.id)
self.assertEquals(
invoice_id.residual, 6149.16,
'Exchange Difference Gains must not affected Invoice residual')