ArticulationUtils.java
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package com.lhcredit.common.utils;
import com.lhcredit.project.business.reportFinanceData.domain.ReportFinanceData;
import java.math.BigDecimal;
import java.util.ArrayList;
import java.util.List;
public class ArticulationUtils {
public static List<String> articulationList(List<ReportFinanceData> list) {
List<String> msgList = new ArrayList<>();
for (ReportFinanceData reportFinanceData : list) {
//获取年份
Integer year = reportFinanceData.getYear();
//资产总额 ≠ 负债+所有者权益
BigDecimal zcCont = reportFinanceData.getTotLiab().add(reportFinanceData.getTotalEquity());
if (reportFinanceData.getTotAssets()!= zcCont){
msgList.add(year+"资产总额 ≠ 负债+所有者权益");
}
//资产总额为负
if (reportFinanceData.getTotAssets().signum()<0) {
msgList.add(year+"资产总额为负");
}
//收入为负(营业收入)
if (reportFinanceData.getOperRev().signum()<0) {
msgList.add(year+"收入为负(营业收入)");
}
//纳税总额小于0；
if (reportFinanceData.getPayTaxesTotal().signum()<0) {
msgList.add(year+"纳税总额小于0");
}
//利润总额大于0，但净利润小于0。
if(reportFinanceData.getTotProfit().signum()>0 && reportFinanceData.getNetProfit().signum()<0){
msgList.add(year+"利润总额大于0，但净利润小于0");
}
//=====详财
//（1）资产总额=流动资产+非流动资产；
BigDecimal addShu = reportFinanceData.getTotCurAssets().add(reportFinanceData.getTotNonCurAssets());
if (reportFinanceData.getTotAssets()!= addShu){
msgList.add(year+"资产总额≠流动资产+非流动资产");
}
//（2）负债总额=流动负债+长期负债(非流动负债)；
BigDecimal add = reportFinanceData.getTotCurLiab().add(reportFinanceData.getTotNonCurLiab());
if (reportFinanceData.getTotLiab()!= add){
msgList.add(year+"资产总额≠流动资产+非流动资产");
}
//（3）固定资产净值=固定资产原值-累计折旧。
//（4）利润表勾稽关系需要注意，如：利润总额=营业利润+营业外收入-营业外支出
BigDecimal count = reportFinanceData.getOperProfit().add(reportFinanceData.getPlusNonOperRev()).subtract(reportFinanceData.getLessNonOperExp());
if (reportFinanceData.getTotProfit()!= count){
msgList.add(year+"利润总额≠营业利润+营业外收入-营业外支出");
}
}
if (list.size()==2){//说明有2年的数据
ReportFinanceData reportFinanceData2 = list.get(0);
ReportFinanceData reportFinanceData1 = list.get(1);
//获取最新年
Integer year = reportFinanceData2.getYear();
//资产、负债、所有者权益，这三项均增长率超过500%或低于-500%
//资产
BigDecimal rate = new BigDecimal(100);
BigDecimal zcSubtract = reportFinanceData2.getTotAssets().subtract(reportFinanceData1.getTotAssets());
//除以当年的资产 并且再乘以100 和500比较
BigDecimal zhichan = zcSubtract.divide(reportFinanceData2.getTotAssets(), 2, BigDecimal.ROUND_HALF_UP).multiply(rate);
//负债
BigDecimal fzSubtract = reportFinanceData2.getTotLiab().subtract(reportFinanceData1.getTotLiab());
//除以当年的资产 并且再乘以100 和500比较
BigDecimal fuzhai = fzSubtract.divide(reportFinanceData2.getTotLiab(), 2, BigDecimal.ROUND_HALF_UP).multiply(rate);
//所有者权益
BigDecimal syzqySubtract = reportFinanceData2.getTotalEquity().subtract(reportFinanceData1.getTotalEquity());
//除以当年的资产 并且再乘以100 和500比较
BigDecimal quanyi = syzqySubtract.divide(reportFinanceData2.getTotalEquity(), 2, BigDecimal.ROUND_HALF_UP).multiply(rate);
if ((zhichan.signum()>500 && fuzhai.signum()>500 && quanyi.signum()>500) || (zhichan.signum()<-500 && fuzhai.signum()<-500 && quanyi.signum()<-500)){
msgList.add(year+"资产、负债、所有者权益，这三项均增长率超过500%或低于-500%");
}
//收入(营业收入)增长率超过500%或低于-500%
BigDecimal yysrSubtract = reportFinanceData2.getOperRev().subtract(reportFinanceData1.getOperRev());
BigDecimal yingyeshouru = yysrSubtract.divide(reportFinanceData2.getOperRev(), 2, BigDecimal.ROUND_HALF_UP).multiply(rate);
if ((zhichan.signum()>500 || quanyi.signum()<-500)){
msgList.add(year+"收入(营业收入)增长率超过500%或低于-500%");
}
//净利润大于0时，当前年度净资产－上一年度净资产小于等于0，净资产有可能异常。(净资产就是所有者权益)
if (reportFinanceData2.getNetProfit().signum()>0){
BigDecimal jzcSubtract = reportFinanceData2.getTotalEquity().subtract(reportFinanceData1.getTotalEquity());
if (jzcSubtract.signum()<=0){
msgList.add(year+"净利润大于0时，当前年度净资产－上一年度净资产小于等于0，净资产有可能异常。");
}
}
}
if (list.size()==3){//说明有3年的数据
ReportFinanceData reportFinanceData2 = list.get(0);
ReportFinanceData reportFinanceData1 = list.get(1);
ReportFinanceData reportFinanceData0 = list.get(2);
//获取最新年
Integer year = reportFinanceData2.getYear();
Integer year1 = reportFinanceData1.getYear();
//资产、负债、所有者权益，这三项均增长率超过500%或低于-500%
//资产
BigDecimal rate = new BigDecimal(100);
BigDecimal zcSubtract = reportFinanceData2.getTotAssets().subtract(reportFinanceData1.getTotAssets());
//除以当年的资产 并且再乘以100 和500比较
BigDecimal zhichan = zcSubtract.divide(reportFinanceData2.getTotAssets(), 2, BigDecimal.ROUND_HALF_UP).multiply(rate);
//负债
BigDecimal fzSubtract = reportFinanceData2.getTotLiab().subtract(reportFinanceData1.getTotLiab());
//除以当年的资产 并且再乘以100 和500比较
BigDecimal fuzhai = fzSubtract.divide(reportFinanceData2.getTotLiab(), 2, BigDecimal.ROUND_HALF_UP).multiply(rate);
//所有者权益
BigDecimal syzqySubtract = reportFinanceData2.getTotalEquity().subtract(reportFinanceData1.getTotalEquity());
//除以当年的资产 并且再乘以100 和500比较
BigDecimal quanyi = syzqySubtract.divide(reportFinanceData2.getTotalEquity(), 2, BigDecimal.ROUND_HALF_UP).multiply(rate);
if ((zhichan.signum()>500 && fuzhai.signum()>500 && quanyi.signum()>500) || (zhichan.signum()<-500 && fuzhai.signum()<-500 && quanyi.signum()<-500)){
msgList.add(year+"资产、负债、所有者权益，这三项均增长率超过500%或低于-500%");
}
//收入增长率超过500%或低于-500%
BigDecimal yysrSubtract = reportFinanceData2.getOperRev().subtract(reportFinanceData1.getOperRev());
BigDecimal yingyeshouru = yysrSubtract.divide(reportFinanceData2.getOperRev(), 2, BigDecimal.ROUND_HALF_UP).multiply(rate);
if ((zhichan.signum()>500 || quanyi.signum()<-500)){
msgList.add(year+"收入(营业收入)增长率超过500%或低于-500%");
}
//净利润大于0时，当前年度净资产－上一年度净资产小于等于0，净资产有可能异常。(净资产就是所有者权益)
if (reportFinanceData2.getNetProfit().signum()>0){
BigDecimal jzcSubtract = reportFinanceData2.getTotalEquity().subtract(reportFinanceData1.getTotalEquity());
if (jzcSubtract.signum()<=0){
msgList.add(year+"净利润大于0时，当前年度净资产－上一年度净资产小于等于0，净资产有可能异常。");
}
}
//----如果list中有三条数据 那么去计算上一年的数据
//资产、负债、所有者权益，这三项均增长率超过500%或低于-500%
//资产
BigDecimal lastZcSubtract = reportFinanceData1.getTotAssets().subtract(reportFinanceData0.getTotAssets());
//除以当年的资产 并且再乘以100 和500比较
BigDecimal lastZhichan = lastZcSubtract.divide(reportFinanceData1.getTotAssets(), 2, BigDecimal.ROUND_HALF_UP).multiply(rate);
//负债
BigDecimal lastFzSubtract = reportFinanceData1.getTotLiab().subtract(reportFinanceData0.getTotLiab());
//除以当年的资产 并且再乘以100 和500比较
BigDecimal lastFuzhai = lastFzSubtract.divide(reportFinanceData1.getTotLiab(), 2, BigDecimal.ROUND_HALF_UP).multiply(rate);
//所有者权益
BigDecimal lastSyzqySubtract = reportFinanceData1.getTotalEquity().subtract(reportFinanceData0.getTotalEquity());
//除以当年的资产 并且再乘以100 和500比较
BigDecimal lastQuanyi = lastSyzqySubtract.divide(reportFinanceData1.getTotalEquity(), 2, BigDecimal.ROUND_HALF_UP).multiply(rate);
if ((lastZhichan.signum()>500 && lastFuzhai.signum()>500 && lastQuanyi.signum()>500) || (lastZhichan.signum()<-500 && lastFuzhai.signum()<-500 && lastQuanyi.signum()<-500)){
msgList.add(year1+"资产、负债、所有者权益，这三项均增长率超过500%或低于-500%");
}
//收入增长率超过500%或低于-500%
BigDecimal lastYysrSubtract = reportFinanceData1.getOperRev().subtract(reportFinanceData0.getOperRev());
BigDecimal lastyingyeshouru = lastYysrSubtract.divide(reportFinanceData1.getOperRev(), 2, BigDecimal.ROUND_HALF_UP).multiply(rate);
if ((lastyingyeshouru.signum()>500 || lastyingyeshouru.signum()<-500)){
msgList.add(year1+"收入(营业收入)增长率超过500%或低于-500%");
}
//净利润大于0时，当前年度净资产－上一年度净资产小于等于0，净资产有可能异常。(净资产就是所有者权益)
if (reportFinanceData1.getNetProfit().signum()>0){
BigDecimal jzcSubtract = reportFinanceData1.getTotalEquity().subtract(reportFinanceData0.getTotalEquity());
if (jzcSubtract.signum()<=0){
msgList.add(year1+"净利润大于0时，当前年度净资产－上一年度净资产小于等于0，净资产有可能异常。");
}
}
}
return msgList;
}
}