feat(migration): V7 核算台账/月结/调整单四表与核算纯函数

- V7 四表：performance_ledgers（append-only 版本行，uk(receipt_id,calc_version)
  库级防重兜底）/monthly_settlements（月份 uk，通过即锁定终态）/
  settlement_items（按人固化可负工资，uk 三列）/adjustment_orders（TZ 单号）
- registry +1：approval.adjustment.enabled（19 项，BOOL 首组扩至三开关）
- formula 补核算纯函数：clamp_weight_r（从预览内联提取共用）/monthly_salary
  三口径/probation_annual_note/manager_team_share（#12 暂口径：基数不含
  经理个人户业绩，聚合集中一处答复后只改）
- 迁移 downgrade 只保留 drop_table+alter 回滚+种子行反向 DELETE；
  performance_ledgers 表名复数（test_models 红线断言）
- 断言同步：EXPECTED_TABLES 四新表/registry 19/BOOL 三开关/conftest
  清理四新表与 ParamValue 边界 22
- schema_sync+全量单测 460 passed

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

backend/tests/integration/conftest.py

@@ -30,6 +30,7 @@ from app.core.constants import ROLE_ADMIN, ROLE_USER
 from app.core.db import get_session_factory
 from app.core.security import create_access_token, hash_password
 from app.models import (
+    AdjustmentOrder,
     ApprovalOrder,
     Business,
     BusinessItem,
@@ -37,16 +38,19 @@ from app.models import (
     BusinessStatusLog,
     Customer,
     CustomerRatingGrade,
+    MonthlySettlement,
     OperationLog,
     OwnershipChangeLog,
     ParamChangeBatch,
     ParamValue,
+    PerformanceLedger,
     Personnel,
     PersonnelPlan,
     PersonnelRegion,
     Product,
     Receipt,
     Role,
+    SettlementItem,
     Shipment,
     ShipmentItem,
     SystemSetting,
@@ -178,12 +182,19 @@ def _purge_test_data() -> None:
         # 审批单无 t_ 前缀可用，按 AP 编号前缀全量清（steps 外键 CASCADE 随删；
         # ref_id 固化无外键，业务已在上一步删除，无悬挂影响）
         session.execute(delete(ApprovalOrder).where(ApprovalOrder.order_no.like("AP%")))
-        # 开关参数恢复种子基线：测试提交的变更批次条目 id 均大于种子终值 21
-        # （V3 十九条 + V6 两条），删新条目与新批次后解析回退到种子值（开关=0）
-        stray_values = list(session.execute(select(ParamValue).where(ParamValue.id > 21)).scalars())
+        # ---- M3-core：核算台账 / 月结 / 调整单（仅测试写入，全量清；
+        # 删除顺序：台账→明细→月结头→调整单，TZ 前缀全量清）----
+        session.execute(delete(PerformanceLedger))
+        session.execute(delete(SettlementItem))
+        session.execute(delete(MonthlySettlement))
+        session.execute(delete(AdjustmentOrder).where(AdjustmentOrder.order_no.like("TZ%")))
+        # 开关参数恢复种子基线：测试提交的变更批次条目 id 均大于种子终值 22
+        # （V3 十九条 + V6 两条 + V7 调整单开关一条），删新条目与新批次后解析
+        # 回退到种子值（开关=0）
+        stray_values = list(session.execute(select(ParamValue).where(ParamValue.id > 22)).scalars())
         if stray_values:
             stray_batches = {v.batch_id for v in stray_values}
-            session.execute(delete(ParamValue).where(ParamValue.id > 21))
+            session.execute(delete(ParamValue).where(ParamValue.id > 22))
             session.execute(delete(ParamChangeBatch).where(ParamChangeBatch.id.in_(stray_batches)))
         # 系统设置恢复种子单行（test_settings 会改公司名/传 logo——残留会让
         # 后续 e2e 的品牌断言在污染状态下运行）；uploads 下的测试 logo 一并删

backend/tests/unit/test_formula.py

@@ -11,10 +11,14 @@ from fractions import Fraction
 
 from app.services.formula import (
     apply_barter,
+    clamp_weight_r,
     converted_profit,
+    manager_team_share,
+    monthly_salary,
     payment_days,
     payment_weight,
     performance_amount,
+    probation_annual_note,
     profit_rate,
     salesperson_rate,
     start_payment_ok,
@@ -137,3 +141,68 @@ class TestModifiers:
 
     def test_起付判定_未达到60点(self) -> None:
         assert start_payment_ok(Decimal("59999"), Decimal("100000"), Fraction(60)) is False
+
+
+class TestClampWeightR:
+    """R 钳制：向下取整 + [0,100] 封顶封底（从预览内联提取的共用实现）。"""
+
+    def test_向下取整(self) -> None:
+        assert clamp_weight_r(Decimal("5999.99"), Decimal("10000")) == 59
+
+    def test_封顶100_封底0(self) -> None:
+        assert clamp_weight_r(Decimal("20000"), Decimal("10000")) == 100
+        assert clamp_weight_r(Decimal("0"), Decimal("10000")) == 0
+
+    def test_销售额0_防御0(self) -> None:
+        assert clamp_weight_r(Decimal("100"), Decimal("0")) == 0
+
+
+class TestMonthlySalary:
+    """月工资分岗口径三档（对照表 #8）。"""
+
+    def test_INCLUDE_绩效加基本(self) -> None:
+        assert monthly_salary(Decimal("1000"), Decimal("3000"), "INCLUDE") == Decimal("4000")
+
+    def test_DEDUCT_绩效减基本_可为负(self) -> None:
+        assert monthly_salary(Decimal("1000"), Decimal("3000"), "DEDUCT") == Decimal("-2000")
+
+    def test_EXCLUDE_仅绩效(self) -> None:
+        assert monthly_salary(Decimal("1000"), Decimal("3000"), "EXCLUDE") == Decimal("1000")
+
+    def test_基本缺失按0(self) -> None:
+        assert monthly_salary(Decimal("1000"), None, "INCLUDE") == Decimal("1000")
+
+    def test_未知口径报错(self) -> None:
+        import pytest
+
+        with pytest.raises(ValueError):
+            monthly_salary(Decimal("1"), Decimal("1"), "UNKNOWN")
+
+
+class TestProbationAnnualNote:
+    """试用期年累计说明：超阈值才有 note，金额精确到分。"""
+
+    def test_未超阈值_无说明(self) -> None:
+        assert probation_annual_note(Decimal("18000"), Decimal("18000")) is None
+        assert probation_annual_note(Decimal("100"), Decimal("18000")) is None
+
+    def test_超额_给出精确差额(self) -> None:
+        note = probation_annual_note(Decimal("20000.5"), Decimal("18000"))
+        assert note is not None and "2000.50" in note
+
+
+class TestManagerTeamShare:
+    """经理 12.5%+5% 聚合（#12 暂口径：基数不含经理个人户业绩——由调用方
+    传入的基数集合保证，本函数只做乘法与求和）。"""
+
+    def test_两段乘加_精确分数(self) -> None:
+        # 入参为百分数（与种子一致：12.5 表示 12.5%）：10000×12.5%=1250、50000×5%=2500
+        got = manager_team_share(
+            Decimal("10000"), Decimal("50000"), team_pct=Fraction(25, 2), company_pct=Fraction(5)
+        )
+        assert got == Decimal("3750")
+
+    def test_零基数_零结果(self) -> None:
+        assert manager_team_share(
+            Decimal("0"), Decimal("0"), team_pct=Fraction(0), company_pct=Fraction(0)
+        ) == Decimal("0")

backend/tests/unit/test_models.py

@@ -40,6 +40,10 @@ EXPECTED_TABLES = {
     "shipment_items",
     "receipts",
     "customer_rating_grades",
+    "performance_ledgers",
+    "monthly_settlements",
+    "settlement_items",
+    "adjustment_orders",
 }
 
 # 单复数同形的集合名词：本身即复数语义，不受「以 s 结尾」检查约束

backend/tests/unit/test_param_registry.py

@@ -18,7 +18,7 @@ from app.services.param_registry import (
     validate_and_normalize,
 )
 
-# 与 db/migration 迁移种子保持一致的 18 项编码（V3 十六项 + V6 审批开关两项）
+# 与 db/migration 迁移种子保持一致的 19 项编码（V3 十六项 + V6 审批开关两项 + V7 调整单开关）
 EXPECTED_CODES = {
     "salesperson.rate.start",
     "salesperson.rate.slope",
@@ -38,14 +38,15 @@ EXPECTED_CODES = {
     "probation.salary.basic",
     "approval.secondary_allocation.enabled",
     "approval.monthly_settlement.enabled",
+    "approval.adjustment.enabled",
 }
 
 
 class TestRegistry:
     """注册表元数据完整性（与迁移种子同源）。"""
 
-    def test_注册表共18项(self) -> None:
-        assert len(PARAM_REGISTRY) == 18
+    def test_注册表共19项(self) -> None:
+        assert len(PARAM_REGISTRY) == 19
 
     def test_编码集合与迁移种子一致(self) -> None:
         assert set(PARAM_REGISTRY) == EXPECTED_CODES
@@ -70,10 +71,11 @@ class TestRegistry:
                 assert spec.default_value in spec.options
 
     def test_BOOL开关_仅接受0与1(self) -> None:
-        """V6 首例 BOOL 注册的两个审批开关：合法值与非法值边界。"""
+        """审批开关 BOOL 组（V6 两个 + V7 调整单）：合法值与非法值边界。"""
         for code in (
             "approval.secondary_allocation.enabled",
             "approval.monthly_settlement.enabled",
+            "approval.adjustment.enabled",
         ):
             spec = PARAM_REGISTRY[code]
             assert spec.value_type == "BOOL"