refactor(后端): 将工资与工作区业务逻辑下沉服务层

将月份状态、资料输出、调整单编排及工作区查询、
CSV 生成移至现有服务层，路由仅绑定参数并返回响应。

保持接口路径、参数、响应模型和权限依赖一致，
补充九项内存库行为回归并同步测试记录。

backend/app/api/v1/payroll.py

@@ -18,39 +18,12 @@ def month_state(
     session: DbSession,
     _: LoginUser,
 ):
-    from sqlalchemy import select
+    return ok(payroll_months.month_state(session, month))
-
-    from app.core.month import validate_month
-    from app.models import MonthlySettlement, PayrollMonth
-
-    validate_month(month)
-    control = session.scalar(select(PayrollMonth).where(PayrollMonth.month == month))
-    existing = session.scalar(
-        select(MonthlySettlement.id).where(MonthlySettlement.settlement_month == month)
-    )
-    return ok(
-        {
-            "month": month,
-            "allocation_locked": bool(existing or (control and control.generated_at)),
-            "maker_name": control.maker_name if control else None,
-        }
-    )
 
 
 @router.get("/businesses/{business_id}/input")
 def input_detail(business_id: int, session: DbSession, _: LoginUser):
-    record = payroll_calculation.latest_input(session, business_id)
+    return ok(payroll_inputs.detail(session, business_id))
-    return ok(
-        None
-        if record is None
-        else {
-            "id": record.id,
-            "version": record.version,
-            "source": record.source_database,
-            "fingerprint": record.fingerprint,
-            "data": record.data_json,
-        }
-    )
 
 
 @router.post("/businesses/{business_id}/input")
@@ -90,19 +63,6 @@ def allocations(
 def adjustment(
     payload: AllocationAdjustmentIn, session: DbSession, actor: PayrollWriter, meta: RequestMetaDep
 ):
-    from app.core.exceptions import BadRequestError
+    return ok(
-    from app.models import PerformanceLedger
+        settlement_service.create_allocation_adjustment(session, payload, operator=actor, meta=meta)
-    from app.schemas.settlement import AdjustmentCreateIn
-
-    old = session.get(PerformanceLedger, payload.ledger_id)
-    if old is None or old.settlement_id is None:
-        raise BadRequestError("请选择已生成工资的原台账")
-    data = AdjustmentCreateIn(
-        settlement_month=payroll_months.current_month(),
-        personnel_id=payload.personnel_id,
-        direction=payload.direction,
-        amount=payload.amount,
-        reason=payload.reason,
-        source_ledger_id=old.id,
     )
-    return ok(settlement_service.create_adjustment(session, data, operator=actor, meta=meta))

backend/app/api/v1/system/tplus_workbench.py

@@ -3,17 +3,12 @@
 from typing import Annotated
 
 from fastapi import APIRouter, Path, Query
-from sqlalchemy import func, select
 from starlette.responses import StreamingResponse
 
 from app.api.deps import DbSession, PayrollWriter, WorkbenchReader
 from app.core.response import ApiResponse, PageQuery, PageResult, ok
-from app.models import TPlusSyncRecord, TPlusWorkLine
 from app.schemas.tplus_workbench import FactIn, SourceChoiceQuery, WorkCreateIn, WorkQuery
 from app.services.tplus import workbench
-from app.services.tplus.report_labels import ACTION_LABELS, reason_label, spreadsheet_value
-from app.services.tplus.snapshots import source_statement
-from app.services.tplus.task_service import _source_database
 
 router = APIRouter()
 RunNo = Annotated[str, Path(pattern=r"^[A-Za-z0-9_-]+$", max_length=32)]
@@ -36,33 +31,7 @@ def fact_history(
     session: DbSession, _: WorkbenchReader, fact_id: int, query: Annotated[PageQuery, Query()]
 ):
     """按事实身份分页查看修改历史，不允许跨账套读取。"""
-    from app.core.exceptions import NotFoundError
+    return ok(workbench.fact_history(session, fact_id, query))
-    from app.models import TPlusFact
-
-    fact = session.get(TPlusFact, fact_id)
-    if fact is None or fact.source_database != _source_database():
-        raise NotFoundError("补充资料不存在")
-    conditions = [
-        TPlusFact.source_database == fact.source_database,
-        TPlusFact.kind == fact.kind,
-        TPlusFact.fact_key == fact.fact_key,
-    ]
-    total = session.scalar(select(func.count()).select_from(TPlusFact).where(*conditions))
-    rows = session.scalars(
-        select(TPlusFact)
-        .where(*conditions)
-        .order_by(TPlusFact.version.desc())
-        .offset(query.offset)
-        .limit(query.page_size)
-    )
-    return ok(
-        PageResult(
-            records=[workbench.fact_out(f) for f in rows],
-            total=total or 0,
-            page_num=query.page_num,
-            page_size=query.page_size,
-        )
-    )
 
 
 @router.post("/work-runs", response_model=ApiResponse[dict])
@@ -98,126 +67,14 @@ def source_choices(
     query: Annotated[SourceChoiceQuery, Query()],
 ):
     """仅提供挑选资料所需的源编号和名称，不返回电话、地址和原始载荷。"""
-    from app.core.exceptions import BadRequestError
+    return ok(workbench.source_choices(session, query))
-
-    try:
-        statement = source_statement(session, _source_database(), query.entity)
-    except workbench.WorkbenchError:
-        raise BadRequestError("请先完整读取相关源数据") from None
-    if query.search:
-        escaped = query.search.replace("\\", "\\\\").replace("%", "\\%").replace("_", "\\_")
-        statement = statement.where(TPlusSyncRecord.source_no.like(f"%{escaped}%", escape="\\"))
-    total = session.scalar(select(func.count()).select_from(statement.subquery()))
-    rows = session.scalars(
-        statement.order_by(TPlusSyncRecord.source_id).offset(query.offset).limit(query.page_size)
-    )
-    records = [
-        {
-            "source_id": r.source_id,
-            "source_no": r.source_no,
-            "name": str(r.payload_json.get("name") or ""),
-            "parent_id": str(r.payload_json.get("source_parent_id") or ""),
-            "date": str(
-                r.payload_json.get("voucherdate") or r.payload_json.get("voucherDate") or ""
-            )[:10],
-        }
-        for r in rows
-    ]
-    return ok(
-        PageResult(
-            records=records, total=total or 0, page_num=query.page_num, page_size=query.page_size
-        )
-    )
 
 
 @router.get("/work-runs/{run_no}/report")
 def work_report(session: DbSession, _: WorkbenchReader, run_no: RunNo):
     """导出全部预演明细，防止源单号被电子表格当作公式执行。"""
-    import csv
-    import io
-
-    workbench.get_run(session, run_no)
-
-    def rows():
-        buffer = io.StringIO()
-        writer = csv.writer(buffer)
-        yield "\ufeff"
-        writer.writerow(
-            [
-                "运行编号",
-                "行号",
-                "类型",
-                "源ID或平账组",
-                "处理结果",
-                "源编号",
-                "名称",
-                "回款单号",
-                "关联凭证示例",
-                "发货单号",
-                "匹配金额",
-                "分配后该明细剩余应收",
-                "回款天数",
-                "指导成本分摊",
-                "折算利润",
-                "利润门槛（百分数）",
-                "计提比例",
-                "计提金额",
-                "归属工号",
-                "原因",
-                "说明",
-            ]
-        )
-        yield buffer.getvalue()
-        buffer.seek(0)
-        buffer.truncate(0)
-        statement = (
-            select(TPlusWorkLine)
-            .where(TPlusWorkLine.run_no == run_no)
-            .order_by(TPlusWorkLine.line_no)
-        )
-        for row in session.scalars(statement).yield_per(200):
-            data = row.data_json
-            values = data.get("values") or {}
-            fields = [
-                run_no,
-                row.line_no,
-                row.entity_type,
-                row.source_id,
-                ACTION_LABELS.get(row.action, row.action),
-                data.get("source_no", ""),
-                values.get("personnel_name")
-                or values.get("product_name")
-                or values.get("company_name")
-                or data.get("source_name")
-                or "",
-                *[
-                    data.get(k, "")
-                    for k in (
-                        "receipt_no",
-                        "accounting_voucher_code",
-                        "shipment_no",
-                        "amount",
-                        "shipment_remaining_after",
-                        "days",
-                        "allocated_cost",
-                        "converted_profit",
-                        "profit_threshold",
-                        "rate_percent",
-                        "performance",
-                        "personnel_id",
-                    )
-                ],
-                reason_label(row.reason)
-                or ("经理本人业务，已排除绩效汇总" if data.get("excluded_manager_own") else ""),
-                "仅供核对，未写入正式工资",
-            ]
-            writer.writerow([spreadsheet_value(v) for v in fields])
-            yield buffer.getvalue()
-            buffer.seek(0)
-            buffer.truncate(0)
-
     return StreamingResponse(
-        rows(),
+        workbench.report_csv(session, run_no),
         media_type="text/csv; charset=utf-8",
         headers={"Content-Disposition": f'attachment; filename="{run_no}-preview.csv"'},
     )

backend/app/services/payroll_inputs.py

@@ -22,6 +22,20 @@ from app.services.payroll_calculation import latest_input
 from app.services.tplus.workbench import digest
 
 
+def detail(session, business_id):
+    """返回最新核算资料；未准备资料的业务保持空结果。"""
+    record = latest_input(session, business_id)
+    if record is None:
+        return None
+    return {
+        "id": record.id,
+        "version": record.version,
+        "source": record.source_database,
+        "fingerprint": record.fingerprint,
+        "data": record.data_json,
+    }
+
+
 def setup(session, business_id, payload, operator, meta=None):
     with audit_service.audit(
         session,

backend/app/services/payroll_months.py

@@ -15,6 +15,20 @@ def current_month() -> str:
     return datetime.now(timezone(timedelta(hours=8))).strftime("%Y-%m")
 
 
+def month_state(session, month):
+    """查询生成锁及制作人，兼容升级前已存在的月结记录。"""
+    validate_month(month)
+    control = session.scalar(select(PayrollMonth).where(PayrollMonth.month == month))
+    existing = session.scalar(
+        select(MonthlySettlement.id).where(MonthlySettlement.settlement_month == month)
+    )
+    return {
+        "month": month,
+        "allocation_locked": bool(existing or (control and control.generated_at)),
+        "maker_name": control.maker_name if control else None,
+    }
+
+
 def lock_month(session, month, operator):
     """INSERT 的唯一键串行化首次建行，避免两个请求同时认为月份不存在。"""
     ensure_payroll_writer(operator)

backend/app/services/settlement_service.py

@@ -534,6 +534,26 @@ def _detail_of(session: Session, settlement: MonthlySettlement) -> SettlementDet
     return detail
 
 
+def create_allocation_adjustment(session, payload, *, operator, meta=None):
+    """校验已生成工资的原台账，并将分配差额转换为当月调整单。"""
+    from app.models import PerformanceLedger
+    from app.schemas.settlement import AdjustmentCreateIn
+    from app.services import payroll_months
+
+    old = session.get(PerformanceLedger, payload.ledger_id)
+    if old is None or old.settlement_id is None:
+        raise BadRequestError("请选择已生成工资的原台账")
+    data = AdjustmentCreateIn(
+        settlement_month=payroll_months.current_month(),
+        personnel_id=payload.personnel_id,
+        direction=payload.direction,
+        amount=payload.amount,
+        reason=payload.reason,
+        source_ledger_id=old.id,
+    )
+    return create_adjustment(session, data, operator=operator, meta=meta)
+
+
 def create_adjustment(
     session: Session,
     payload,

backend/app/services/tplus/workbench.py

@@ -12,8 +12,9 @@ from sqlalchemy.orm import defer
 from app.core.exceptions import BadRequestError, NotFoundError
 from app.core.response import PageResult
 from app.core.tplus_lock import TPlusBusyError, sync_lock
-from app.models import TPlusFact, TPlusWorkLine, TPlusWorkRun
+from app.models import TPlusFact, TPlusSyncRecord, TPlusWorkLine, TPlusWorkRun
 from app.schemas.tplus_workbench import WorkCreateIn
+from app.services.tplus.report_labels import ACTION_LABELS, reason_label, spreadsheet_value
 from app.services.tplus.task_service import _source_database, new_batch_no
 
 RULE_VERSION = "2026-10-30.2"
@@ -244,6 +245,152 @@ def list_lines(session, number, query):
     )
 
 
+def fact_history(session, fact_id, query):
+    """按事实身份分页查看修改历史，不允许跨账套读取。"""
+    fact = session.get(TPlusFact, fact_id)
+    if fact is None or fact.source_database != _source_database():
+        raise NotFoundError("补充资料不存在")
+    conditions = [
+        TPlusFact.source_database == fact.source_database,
+        TPlusFact.kind == fact.kind,
+        TPlusFact.fact_key == fact.fact_key,
+    ]
+    total = session.scalar(select(func.count()).select_from(TPlusFact).where(*conditions))
+    rows = session.scalars(
+        select(TPlusFact)
+        .where(*conditions)
+        .order_by(TPlusFact.version.desc())
+        .offset(query.offset)
+        .limit(query.page_size)
+    )
+    return PageResult(
+        records=[fact_out(f) for f in rows],
+        total=total or 0,
+        page_num=query.page_num,
+        page_size=query.page_size,
+    )
+
+
+def source_choices(session, query):
+    """仅提供挑选资料所需的源编号和名称，不返回电话、地址和原始载荷。"""
+    from app.services.tplus.snapshots import source_statement
+
+    try:
+        statement = source_statement(session, _source_database(), query.entity)
+    except WorkbenchError:
+        raise BadRequestError("请先完整读取相关源数据") from None
+    if query.search:
+        escaped = query.search.replace("\\", "\\\\").replace("%", "\\%").replace("_", "\\_")
+        statement = statement.where(TPlusSyncRecord.source_no.like(f"%{escaped}%", escape="\\"))
+    total = session.scalar(select(func.count()).select_from(statement.subquery()))
+    rows = session.scalars(
+        statement.order_by(TPlusSyncRecord.source_id).offset(query.offset).limit(query.page_size)
+    )
+    records = [
+        {
+            "source_id": r.source_id,
+            "source_no": r.source_no,
+            "name": str(r.payload_json.get("name") or ""),
+            "parent_id": str(r.payload_json.get("source_parent_id") or ""),
+            "date": str(
+                r.payload_json.get("voucherdate") or r.payload_json.get("voucherDate") or ""
+            )[:10],
+        }
+        for r in rows
+    ]
+    return PageResult(
+        records=records, total=total or 0, page_num=query.page_num, page_size=query.page_size
+    )
+
+
+def report_csv(session, run_no):
+    """导出全部预演明细，防止源单号被电子表格当作公式执行。"""
+    import csv
+    import io
+
+    get_run(session, run_no)
+
+    def rows():
+        buffer = io.StringIO()
+        writer = csv.writer(buffer)
+        yield "\ufeff"
+        writer.writerow(
+            [
+                "运行编号",
+                "行号",
+                "类型",
+                "源ID或平账组",
+                "处理结果",
+                "源编号",
+                "名称",
+                "回款单号",
+                "关联凭证示例",
+                "发货单号",
+                "匹配金额",
+                "分配后该明细剩余应收",
+                "回款天数",
+                "指导成本分摊",
+                "折算利润",
+                "利润门槛（百分数）",
+                "计提比例",
+                "计提金额",
+                "归属工号",
+                "原因",
+                "说明",
+            ]
+        )
+        yield buffer.getvalue()
+        buffer.seek(0)
+        buffer.truncate(0)
+        statement = (
+            select(TPlusWorkLine)
+            .where(TPlusWorkLine.run_no == run_no)
+            .order_by(TPlusWorkLine.line_no)
+        )
+        for row in session.scalars(statement).yield_per(200):
+            data = row.data_json
+            values = data.get("values") or {}
+            fields = [
+                run_no,
+                row.line_no,
+                row.entity_type,
+                row.source_id,
+                ACTION_LABELS.get(row.action, row.action),
+                data.get("source_no", ""),
+                values.get("personnel_name")
+                or values.get("product_name")
+                or values.get("company_name")
+                or data.get("source_name")
+                or "",
+                *[
+                    data.get(k, "")
+                    for k in (
+                        "receipt_no",
+                        "accounting_voucher_code",
+                        "shipment_no",
+                        "amount",
+                        "shipment_remaining_after",
+                        "days",
+                        "allocated_cost",
+                        "converted_profit",
+                        "profit_threshold",
+                        "rate_percent",
+                        "performance",
+                        "personnel_id",
+                    )
+                ],
+                reason_label(row.reason)
+                or ("经理本人业务，已排除绩效汇总" if data.get("excluded_manager_own") else ""),
+                "仅供核对，未写入正式工资",
+            ]
+            writer.writerow([spreadsheet_value(v) for v in fields])
+            yield buffer.getvalue()
+            buffer.seek(0)
+            buffer.truncate(0)
+
+    return rows()
+
+
 def execute_next(session):
     """调用方持有原有全局锁；中断任务保留明细，禁止不明状态自动应用。"""
     for old in session.scalars(select(TPlusWorkRun).where(TPlusWorkRun.status == "RUNNING")):

backend/tests/README.md

@@ -1,5 +1,15 @@
 # 后端测试
 
+## 审查问题修复核验（2026-11-02）
+
+- 修复正式核算起付比例的日期范围：2026-03-01 前的发货由期初应收承接，不再计入新业务销售额分母；与 FIFO 的启用边界保持一致。
+- 新增 2 项历史发货回归（含 2 月末边界）。修复前均因起付门槛误判而失败；修复后，期初 100 元、旧发货 100 元、新发货 100 元、回款 200 元的样本正确支付新业务全部绩效。
+- 将工资月份状态、核算资料出参、分配调整编排，以及 T+ 事实历史、源记录选择、CSV 生成迁入 service；路由的路径、参数、响应模型和权限依赖保持一致。
+- 新增 9 项内存库回归，覆盖月份锁定及旧月结兼容、历史分页与账套隔离、搜索通配符转义、报告提前校验、资料与当月调整归属、CSV 前导零和公式防护。
+- 验证：`backend/.venv-workbench/Scripts/python.exe -m pytest tests/unit -q --tb=short -p no:cacheprovider`，**804 passed**；受影响文件 Ruff 检查和差异空白检查通过。保留现有 Starlette TestClient 弃用提醒。
+- 提交前从暂存区导出独立目录验证：**797 项单元测试通过**（未包含另一路首页的 7 项单元测试），暂存 Python 文件 Ruff、前端类型检查和生产构建通过；保留既有大分块提醒。独立目录仅使用临时测试配置，未复制真实凭据。
+- 相关 11 项 MySQL 集成用例已通过收集检查，但本轮未执行；未运行数据库迁移或清理，不将内存库结果记为目标 MySQL 或生产验收。前端无改动，未重复构建。
+
 > AI 摘要：2026-10-28 的 P0.5 连接修复已通过 19 项定点测试和 1001 项完整回归；使用本轮独立 MySQL/Redis 容器，未连接客户 T+ 源库。真实备份源 10.50.1600 验收仍未执行。
 
 ## 连接策略修复核验（2026-10-28）

backend/tests/integration/test_tplus_workbench.py

@@ -41,7 +41,6 @@ def workspace(monkeypatch):
     )
     monkeypatch.setattr("app.services.tplus.task_service.get_settings", lambda: settings)
     monkeypatch.setattr(workbench, "_source_database", lambda: source)
-    monkeypatch.setattr("app.api.v1.system.tplus_workbench._source_database", lambda: source)
     with get_session_factory()() as db:
         yield db, source
         db.rollback()

backend/tests/unit/test_payroll_workbench_api.py

@@ -0,0 +1,213 @@
+"""用独立内存库守住路由分层调整前后的分页、账套隔离和工资状态契约。"""
+
+import csv
+import io
+from datetime import datetime
+from types import SimpleNamespace
+from uuid import uuid4
+
+import pytest
+
+from app.api.v1 import payroll as payroll_api
+from app.api.v1.system import tplus_workbench as workbench_api
+from app.core.config import get_settings
+from app.core.exceptions import NotFoundError
+from app.core.response import PageQuery
+from app.models import (
+    AdjustmentOrder,
+    MonthlySettlement,
+    PayrollMonth,
+    PerformanceLedger,
+    TPlusFact,
+    TPlusWorkLine,
+    TPlusWorkRun,
+    User,
+)
+from app.schemas.payroll import AllocationAdjustmentIn
+from app.schemas.tplus_workbench import FactIn, SourceChoiceQuery
+from app.services import payroll_calculation, payroll_months, settlement_service
+from app.services.tplus import task_service, workbench
+from tests.unit.test_formal_payroll import imported
+from tests.unit.test_formal_payroll import payroll_case as payroll_case
+from tests.unit.test_tplus_workbench import fact, source
+from tests.unit.test_tplus_workbench import work_session as work_session
+
+
+@pytest.mark.parametrize("state", ["empty", "draft", "generated", "legacy"])
+def test_月份状态兼容未生成和历史工资(work_session, state):
+    s = work_session
+    user = User(username="month_maker", password="test_hash_only", status=1)
+    s.add(user)
+    s.flush()
+    if state in ("draft", "generated"):
+        s.add(
+            PayrollMonth(
+                month="2026-03",
+                maker_id=user.id,
+                maker_name=user.username,
+                generated_at=datetime(2026, 3, 31) if state == "generated" else None,
+            )
+        )
+    elif state == "legacy":
+        s.add(
+            MonthlySettlement(
+                settlement_month="2026-03", submitter_id=user.id, submitter_name=user.username
+            )
+        )
+    s.commit()
+
+    response = payroll_api.month_state("2026-03", s, user)
+
+    assert response.data == {
+        "month": "2026-03",
+        "allocation_locked": state in ("generated", "legacy"),
+        "maker_name": user.username if state in ("draft", "generated") else None,
+    }
+
+
+@pytest.fixture
+def source_config(monkeypatch):
+    monkeypatch.setattr(
+        task_service,
+        "resolve_tplus_settings",
+        lambda _settings: SimpleNamespace(t_plus_database="test_source"),
+    )
+
+
+def test_事实历史分页保持倒序且隔离账套(work_session, source_config):
+    s = work_session
+    first = fact(s, "PRODUCT", "9", {"category": "municipal_water", "unit": "件"})
+    workbench.save_fact(
+        s,
+        FactIn(
+            kind="PRODUCT",
+            fact_key="9",
+            expected_version=1,
+            evidence="修改分类的测试依据",
+            data={"category": "rail_transit", "unit": "件"},
+        ),
+        1,
+    )
+    foreign = TPlusFact(
+        source_database="other_source",
+        kind="PRODUCT",
+        fact_key="9",
+        version=99,
+        data_json={"category": "rail_transit", "unit": "件"},
+        evidence="其他账套资料",
+        requested_by=1,
+    )
+    s.add(foreign)
+    s.commit()
+
+    page = workbench_api.fact_history(s, None, first["id"], PageQuery(pageSize=1)).data
+    next_page = workbench_api.fact_history(
+        s, None, first["id"], PageQuery(pageNum=2, pageSize=1)
+    ).data
+
+    assert page.total == next_page.total == 2
+    assert [row["version"] for row in page.records] == [2]
+    assert [row["version"] for row in next_page.records] == [1]
+    with pytest.raises(NotFoundError, match="补充资料不存在"):
+        workbench_api.fact_history(s, None, foreign.id, PageQuery())
+
+
+def test_源选择按字面搜索且只返回必要字段(work_session, source_config):
+    s = work_session
+    source(
+        s,
+        "products",
+        [
+            {"id": 1, "code": "CODE_%1", "name": "目标产品", "unit_name": "件"},
+            {"id": 2, "code": "CODE_X1", "name": "其他产品", "unit_name": "件"},
+        ],
+    )
+
+    page = workbench_api.source_choices(
+        s, None, SourceChoiceQuery(entity="products", search="CODE_%", pageSize=1)
+    ).data
+
+    assert page.total == 1
+    assert page.records == [
+        {"source_id": "1", "source_no": "CODE_%1", "name": "目标产品", "parent_id": "", "date": ""}
+    ]
+
+
+def test_报告在开始流式响应前校验运行存在及账套(work_session, source_config):
+    with pytest.raises(NotFoundError, match="工作区运行不存在"):
+        workbench_api.work_report(work_session, None, "missing-run")
+
+
+def test_正式输入及分配调整接口保留原台账与当月归属(payroll_case, monkeypatch):
+    s, user, _ = payroll_case
+    monkeypatch.setattr(get_settings(), "payroll_allow_legacy_calculation", False)
+    monkeypatch.setattr(get_settings(), "payroll_approval_enabled", False)
+    monkeypatch.setattr(payroll_months, "current_month", lambda: "2026-04")
+    assert payroll_api.input_detail(99999, s, user).data is None
+    business = imported(payroll_case)
+    detail = payroll_api.input_detail(business.id, s, user).data
+    assert detail["version"] == 1 and detail["source"] == "test_source"
+    assert detail["data"]["maps"]["receipts"]
+    result = payroll_calculation.calculate(s, business.id, "2026-03", operator=user)
+    original = s.get(PerformanceLedger, result["ledger_ids"][0])
+    settlement = settlement_service.generate(s, "2026-03", operator=user)
+
+    response = payroll_api.adjustment(
+        AllocationAdjustmentIn(
+            ledger_id=original.id,
+            personnel_id=original.personnel_id,
+            direction=1,
+            amount="1.00",
+            reason="核对原工资分配差额",
+        ),
+        s,
+        user,
+        None,
+    )
+
+    order = s.get(AdjustmentOrder, response.data["id"])
+    assert response.data["status"] == 2
+    assert order.settlement_month == "2026-04" and order.source_ledger_id == original.id
+    assert order.attribution_json["manager_id"] == original.snapshot_json["manager_id"]
+    assert s.get(MonthlySettlement, settlement.id).total_payable == settlement.total_payable
+
+
+def test_报告保留完整字段前导零与公式防护(work_session):
+    s = work_session
+    s.add(
+        TPlusWorkRun(
+            run_no="report-run",
+            request_key=str(uuid4()),
+            source_database="test_source",
+            requested_by=1,
+            kind="CALC_PREVIEW",
+            status="SUCCEEDED",
+            input_json={},
+        )
+    )
+    s.add(
+        TPlusWorkLine(
+            run_no="report-run",
+            line_no=1,
+            entity_type="group",
+            source_id="group-1",
+            action="READY",
+            data_json={
+                "receipt_no": "00043",
+                "shipment_no": "=1+1",
+                "amount": "100.00",
+                "rate_percent": "0.2%",
+                "performance": "0.20",
+            },
+        )
+    )
+    s.commit()
+
+    content = "".join(workbench.report_csv(s, "report-run"))
+    rows = list(csv.DictReader(io.StringIO(content.lstrip("\ufeff"))))
+
+    assert content.startswith("\ufeff") and len(rows) == 1
+    assert len(rows[0]) == 21
+    assert rows[0]["回款单号"] == "'00043" and rows[0]["发货单号"] == "'=1+1"
+    assert rows[0]["匹配金额"] == "100.00" and rows[0]["计提比例"] == "0.2%"
+    assert rows[0]["计提金额"] == "0.20" and rows[0]["说明"] == "仅供核对，未写入正式工资"