fs-merge
재무제표 합본 (FS Merge)
무엇을 하는 스킬인가
회계·세무 실무자가 제공한 N개의 연도별 재무제표 파일(PDF 또는 xlsx)을 받아, 모든 연도를 한 시트에 정렬해 비교 가능한 합본 xlsx를 만든다. 출력은 재무제표/손익계산서/제조원가명세서 3개 섹션이 단일 시트에 들어간 형식.
핵심 제약 두 가지:
- 계정과목 자동 매칭 금지. 띄어쓰기·표현 차이로 오차 가능. 행 위치 기반으로 순차 매칭하되, 중복 연도 숫자 일치로 검증.
- 불확실한 항목은 별도 플래그 컬럼에 표시. 사용자가 수기로 검증함.
입력 파일 처리
| 형식 | 읽기 방법 |
|---|---|
.xlsx (정리된 FS) |
사용 가능한 스프레드시트 리더 또는 openpyxl read_only=True |
.xlsx (DART 다운로드 raw) |
동일하되 시트가 여러 개일 수 있음 — 시트별로 점검 |
.pdf (텍스트형 — 정상 추출) |
pdftotext -layout, pypdf, 또는 사용 가능한 PDF 텍스트 추출기 |
.pdf (텍스트형 — CID 추출 실패) |
이미지 변환 후 OCR/visual reading (아래 ⚠ 참조) |
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