fix(m3): code-review P1——锁定不变量、入结回填与双轨漂移

- 月结锁定拦截补全：原仅新增回款一处，现覆盖回款编辑（原月+新月，防跨月
  搬数）/删除、发货新增（按发货日）/编辑（原月+新月）/删除、核算与重算
  （已审定月份金额只走调整单）；拦截先于「被引用/已核算」判定
- 台账 settlement_id 回填落地：generate 在 replace_items 后回填纳入行、
  重生成前先解绑（clear_ledger_settlement_id）——不回填/不解绑会让
  「未入结」判据失效：重生成漏算整月或把已固化行反复计入
- 经理聚合行落库：原只进内存参与 items 汇总，台账表永远无 calc_type=2
  行、报表下钻落空；重生成先作废旧聚合行（deactivate_month_aggregates），
  _confirm_scope 限定计算类型避免聚合行混入单笔池
- 月结取参锚定所属月月末（_month_end）：原用 date.today()，补生成历史
  月份时分成/月工资口径随生成日漂移；聚合行 receipt_date 同步为月末
- generate/submit 出参固化前置到 commit 之前（commit 后 SELECT 失败会把
  已生成的月结记成失败审计，与库中事实相反）
- V9 迁移：business_secondary_allocations 唯一键条件式补齐（幂等裸 SQL，
  临时库验证「无键→补」「有键→跳过」两分支），修复旧 V6 升级库拿不到
  V6 就地加入的约束；V8 迁移 revision 声明补类型注解（原格式漂移使
  schema 同步测试的 head 推断静默漏检 V8）；init-dev 版本号推进至 V9
- V7 留存 SQL 约束/索引名单数改复数（与 alembic op.f 与 init-dev 对齐，
  消除 SHOW CREATE TABLE 双轨漂移）
- 测试：显式控制审批开关（不依赖 V8 翻转后的种子默认值）；新增回归 8 例
  （回填落库/聚合不重复/月末取参/月末纯函数 5 例/锁定拦截回款与发货与
  核算）；全量 773 passed

Co-Authored-By: Claude Code <noreply@anthropic.com>

db/init/init-dev.sql

@@ -874,4 +874,4 @@ CREATE TABLE alembic_version (
     CONSTRAINT alembic_version_pkc PRIMARY KEY (version_num)
 )CHARSET=utf8mb4 ENGINE=InnoDB COLLATE utf8mb4_general_ci;
 
-INSERT INTO alembic_version (version_num) VALUES ('3bca400421c6');
+INSERT INTO alembic_version (version_num) VALUES ('ba0217f5091b');

db/migration/V7__add_ledger_settlements_adjustments.sql

@@ -93,19 +93,19 @@ CREATE TABLE performance_ledgers (
     create_time DATETIME NOT NULL COMMENT '创建时间' DEFAULT CURRENT_TIMESTAMP, 
     update_time DATETIME NOT NULL COMMENT '更新时间' DEFAULT CURRENT_TIMESTAMP ON UPDATE CURRENT_TIMESTAMP, 
     CONSTRAINT pk_performance_ledgers PRIMARY KEY (id), 
-    CONSTRAINT fk_performance_ledger_personnel_id FOREIGN KEY(personnel_id) REFERENCES personnel (id) ON DELETE RESTRICT, 
-    CONSTRAINT fk_performance_ledger_receipt_id FOREIGN KEY(receipt_id) REFERENCES receipts (id) ON DELETE RESTRICT, 
-    CONSTRAINT fk_performance_ledger_settlement_id FOREIGN KEY(settlement_id) REFERENCES monthly_settlements (id) ON DELETE RESTRICT, 
-    CONSTRAINT uk_performance_ledger_receipt_id_calc_version UNIQUE (receipt_id, calc_version)
+    CONSTRAINT fk_performance_ledgers_personnel_id FOREIGN KEY(personnel_id) REFERENCES personnel (id) ON DELETE RESTRICT, 
+    CONSTRAINT fk_performance_ledgers_receipt_id FOREIGN KEY(receipt_id) REFERENCES receipts (id) ON DELETE RESTRICT, 
+    CONSTRAINT fk_performance_ledgers_settlement_id FOREIGN KEY(settlement_id) REFERENCES monthly_settlements (id) ON DELETE RESTRICT, 
+    CONSTRAINT uk_performance_ledgers_receipt_id_calc_version UNIQUE (receipt_id, calc_version)
 )CHARSET=utf8mb4 ENGINE=InnoDB COMMENT='绩效核算台账表（append-only 版本行；重算插新版本旧行仅翻 is_active）' COLLATE utf8mb4_general_ci;
 
-CREATE INDEX idx_performance_ledger_business_id ON performance_ledgers (business_id);
+CREATE INDEX idx_performance_ledgers_business_id ON performance_ledgers (business_id);
 
-CREATE INDEX idx_performance_ledger_month_active ON performance_ledgers (settlement_month, is_active);
+CREATE INDEX idx_performance_ledgers_month_active ON performance_ledgers (settlement_month, is_active);
 
-CREATE INDEX idx_performance_ledger_month_personnel_type ON performance_ledgers (settlement_month, personnel_id, calc_type);
+CREATE INDEX idx_performance_ledgers_month_personnel_type ON performance_ledgers (settlement_month, personnel_id, calc_type);
 
-CREATE INDEX idx_performance_ledger_personnel_id ON performance_ledgers (personnel_id);
+CREATE INDEX idx_performance_ledgers_personnel_id ON performance_ledgers (personnel_id);
 
 ALTER TABLE approval_orders MODIFY order_type TINYINT NOT NULL COMMENT '审批对象类型：1二次分配方案 2月度结算 3调整单';
 

db/migration/V9__add_secondary_allocations_uk.sql

@@ -0,0 +1,13 @@
+-- Running upgrade c7d2e5a81f30 -> ba0217f5091b
+
+SET @uk_exists := (SELECT COUNT(*) FROM information_schema.TABLE_CONSTRAINTS WHERE CONSTRAINT_SCHEMA = DATABASE() AND TABLE_NAME = 'business_secondary_allocations' AND CONSTRAINT_NAME = 'uk_business_secondary_allocations_business_personnel');
+
+SET @ddl := IF(@uk_exists = 0, 'ALTER TABLE business_secondary_allocations ADD CONSTRAINT uk_business_secondary_allocations_business_personnel UNIQUE (business_id, personnel_id)', 'DO 0');
+
+PREPARE stmt FROM @ddl;
+
+EXECUTE stmt;
+
+DEALLOCATE PREPARE stmt;
+
+UPDATE alembic_version SET version_num='ba0217f5091b' WHERE alembic_version.version_num = 'c7d2e5a81f30';