feat(accounts): выключатель счёта, ручное создание брокерских счетов, брокеры в капитале

Отключённый счёт выпадает из всех скоупов, капитала и подсказок импорта, события остаются в леджере. Брокерский счёт без баланса попадает в net worth по оценке из леджера. POST /accounts заводит счёт под импорт отчёта, AccountOut отдаёт value_rub. Сверка со снапшотом не считает расхождением позиции счетов, у которых снапшота нет (отчёты Сбера и ВТБ).

backend/tests/api/test_accounts_api.py

@@ -100,3 +100,144 @@ async def test_categories_are_flat_with_parent_ids(client, auth_headers):
     by_name = {c["name"]: c for c in r.json()}
     assert by_name["Еда"]["parent_id"] is None
     assert by_name["Продукты"]["parent_id"] == food
+
+
+async def test_create_broker_account_for_report_imports(client, auth_headers):
+    r = await client.post(
+        "/api/v1/accounts",
+        json={"name": " ИИС-Сбер ", "broker": "sber", "source_id": " 1234567 "},
+        headers=auth_headers,
+    )
+    assert r.status_code == 201, r.text
+    row = r.json()
+    assert row["name"] == "ИИС-Сбер"
+    assert row["kind"] == "broker"
+    assert row["source"] == "report_sber"
+    assert row["source_id"] == "1234567"
+    assert row["broker"] == "sber"
+    assert row["currency"] == "RUB"
+    assert row["role"] == "investment"
+    assert row["primary_event_source"] == "report_sber"
+    assert row["include_in_net_worth"] is True
+
+    listed = (await client.get("/api/v1/accounts", headers=auth_headers)).json()
+    assert [a["id"] for a in listed] == [row["id"]]
+
+
+async def test_create_account_for_another_broker_and_currency(client, auth_headers):
+    r = await client.post(
+        "/api/v1/accounts",
+        json={"name": "ВТБ", "broker": "vtb", "source_id": "42", "currency": "usd"},
+        headers=auth_headers,
+    )
+    assert r.status_code == 201
+    assert (r.json()["source"], r.json()["currency"]) == ("report_vtb", "USD")
+
+    r = await client.post(
+        "/api/v1/accounts",
+        json={"name": "Прочий", "broker": "other", "source_id": "7"},
+        headers=auth_headers,
+    )
+    assert r.json()["source"] == "csv"
+    assert r.json()["primary_event_source"] is None
+
+
+async def test_create_account_rejects_tinvest_blanks_and_duplicates(client, auth_headers):
+    url = "/api/v1/accounts"
+    body = {"name": "ИИС", "broker": "sber", "source_id": "1"}
+
+    r = await client.post(url, json={**body, "broker": "tinvest"}, headers=auth_headers)
+    assert r.status_code == 400
+
+    r = await client.post(url, json={**body, "name": "   "}, headers=auth_headers)
+    assert r.status_code == 400
+    r = await client.post(url, json={**body, "source_id": "  "}, headers=auth_headers)
+    assert r.status_code == 400
+
+    assert (await client.post(url, json=body, headers=auth_headers)).status_code == 201
+    r = await client.post(url, json={**body, "name": "Другое имя"}, headers=auth_headers)
+    assert r.status_code == 409
+    assert r.headers["content-type"].startswith("application/problem+json")
+    assert "ИИС" in r.json()["detail"]
+
+    # the same agreement number at another broker is a different account
+    r = await client.post(url, json={**body, "broker": "vtb"}, headers=auth_headers)
+    assert r.status_code == 201
+
+
+async def test_disabled_flag_is_a_user_switch_that_defaults_off(client, auth_headers):
+    a = await make_account(name="Карта")
+    assert (await client.get("/api/v1/accounts", headers=auth_headers)).json()[0][
+        "disabled"
+    ] is False
+
+    r = await client.patch(f"/api/v1/accounts/{a}", json={"disabled": True}, headers=auth_headers)
+    assert r.status_code == 200
+    assert r.json()["disabled"] is True
+
+    r = await client.patch(f"/api/v1/accounts/{a}", json={"disabled": None}, headers=auth_headers)
+    assert r.status_code == 400
+
+    r = await client.patch(f"/api/v1/accounts/{a}", json={"disabled": False}, headers=auth_headers)
+    assert r.json()["disabled"] is False
+
+
+async def test_a_disabled_account_leaves_scopes_and_returns_when_switched_on(client, auth_headers):
+    from datetime import date
+
+    from factories import make_event, refresh
+    from fintracker.models import AccountKind, AccountRole, EventKind
+
+    kept = await make_account(
+        name="Оставить", kind=AccountKind.broker, role=AccountRole.investment, balance=None
+    )
+    dropped = await make_account(
+        name="Отключить", kind=AccountKind.broker, role=AccountRole.investment, balance=None
+    )
+    for account in (kept, dropped):
+        await make_event(date(2026, 1, 5), account_id=account, kind=EventKind.deposit, amount=1000)
+    await refresh()
+
+    async def scopes() -> set[str]:
+        r = await client.get("/api/v1/analytics/scopes", headers=auth_headers)
+        return {s["scope"] for s in r.json()}
+
+    assert {f"account:{kept}", f"account:{dropped}"} <= await scopes()
+
+    await client.patch(f"/api/v1/accounts/{dropped}", json={"disabled": True}, headers=auth_headers)
+    await refresh()
+    now = await scopes()
+    assert f"account:{kept}" in now
+    assert f"account:{dropped}" not in now
+
+    (row,) = [
+        a
+        for a in (await client.get("/api/v1/accounts", headers=auth_headers)).json()
+        if a["id"] == dropped
+    ]
+    assert row["disabled"] is True  # still listed, so it can be switched back on
+    assert row["value_rub"] is None  # no scope, so no valuation any more
+
+    await client.patch(
+        f"/api/v1/accounts/{dropped}", json={"disabled": False}, headers=auth_headers
+    )
+    await refresh()
+    assert f"account:{dropped}" in await scopes()
+
+
+async def test_broker_account_shows_its_ledger_valuation(client, auth_headers):
+    from datetime import date
+
+    from factories import make_event, refresh
+    from fintracker.models import AccountKind, AccountRole, EventKind
+
+    broker = await make_account(
+        name="Брокер", kind=AccountKind.broker, role=AccountRole.investment, balance=None
+    )
+    card = await make_account(name="Карта", balance="500")
+    await make_event(date(2026, 1, 5), account_id=broker, kind=EventKind.deposit, amount=1000)
+    await refresh()
+
+    rows = {a["id"]: a for a in (await client.get("/api/v1/accounts", headers=auth_headers)).json()}
+    assert float(rows[broker]["value_rub"]) == 1000.0
+    assert rows[card]["value_rub"] is None