fix(核算): 对齐抵顶口径并完善界面细节

回款确认时间收敛到秒级；抵顶回款不再自动折算并保留标记。补齐公式模板角色标签与提示、指导成本登记入口及基础布局、分页、设置等响应式细节。同步忽略本地排查产物。

backend/tests/README.md

@@ -393,3 +393,15 @@ uv run pytest tests/integration -q   # 仅集成
 - 模板定义迁移至 `calc_template_definitions`（V28 种子 5 个内置模板）；骨架 `FORMULAS` 受控，核算/预览按骨架分派，岗位模板校验改为数据库定义优先、旧库注册表兜底。
 - 更新 `test_param_registry` 模板断言：内置模板参数绑定覆盖骨架角色且参数编码已注册。单元 24 项通过；`test_calc_helpers`、`test_param_snapshot`、`test_formal_payroll` 合计 63 项通过；Ruff 与前端类型/构建通过。
 - 岗位相关 MySQL 集成需独立测试库环境（`PAYROLL_TEST_DATABASE`），本轮未执行；新增模板 CRUD 集成用例待补。
+
+
+## 更正单与备份恢复（2026-11-03）
+
+105 项定点单元、37 项隔离 MySQL 集成通过。新用例覆盖正负成对核对、回款转原业务、来源防重/原子拒绝/同号实体隔离、来源变化拦截、普通抵顶不打折、备份篡改/断链/服务器更换/无更新不归档。独立 Docker 全量＋增量重放逐值核对通过；说明及证据见 `docs/更正单与备份恢复交付_2026-11-03.md`。
+
+
+## 真实样本闭环与历史岗位（2026-11-03）
+
+新增 `tests/unit/test_historical_roles.py`，覆盖按月任职区间、重叠拒绝、跨月转岗、经理本人业务排除、正式台账与月结冻结岗位、客户负责人暂缺、带实际成交参照的产品导入。完整单元 961 项、隔离 MySQL 专项 19 项通过；辽宁兴晟达真实样本完成正式导入至月结、四张报表及导出，30 个不同检查点通过。证据与边界见 `docs/真实样本业务闭环验收_2026-11-03.md`。
+
+定点复验：`python -m pytest tests/unit/test_historical_roles.py -q`。真实样本只证明本组经理本人排除场景，不能据 0 元结果认定人员整月工资为零。

backend/tests/integration/conftest.py

@@ -390,9 +390,11 @@ def tplus_tasks(monkeypatch):
 
 @pytest.fixture
 def legacy_calculation(monkeypatch):
-    """明确启用旧引擎兼容回归；生产和正式工资测试默认关闭。"""
+    """旧引擎回归使用关闭确认开关的口径；确认门槛由独立用例覆盖。"""
     from app.core.config import get_settings
+    from app.services import receipt_confirmation
     monkeypatch.setattr(get_settings(), "payroll_allow_legacy_calculation", True)
+    monkeypatch.setattr(receipt_confirmation, "enabled", lambda _session: False)
 
 
 @pytest.fixture

backend/tests/integration/test_calc.py

@@ -307,11 +307,10 @@ class TestGuards:
         resp = _calc(client, admin["headers"], receipt["id"])
         assert resp.status_code == 200, resp.text
         ledger = resp.json()["data"]["ledger"]
-        # 成本缺失 → 毛利按 0 → 折算 = 销售额×(0−30%) = **−3000**（保守少算
-        # 方向：缺成本的行宁少算不多发），missing_cost=1
+        # 旧引擎缺成本标记保留，零毛利按现行公式特例折算为零。
         assert ledger["missing_cost"] == 1
-        assert float(ledger["converted_profit"]) == -3000.0
-        assert float(ledger["performance_amount"]) == pytest.approx(-29.33, abs=0.01)
+        assert float(ledger["converted_profit"]) == 0.0
+        assert float(ledger["performance_amount"]) == 0.0
 
     def test_负绩效照算不归零(self, client: TestClient, admin: dict) -> None:
         items = [

backend/tests/integration/test_formal_payroll.py

@@ -30,8 +30,9 @@ def post(client, path, headers, data):
 
 
 @pytest.fixture
-def formal_chain(client, admin):
+def unconfirmed_formal_chain(client, admin, request):
     headers = admin["headers"]
+    unit_cost = getattr(request, "param", {}).get("unit_cost", "25")
     with get_session_factory()() as s:
         roles = {r.role_code: r.id for r in s.scalars(select(BusinessRole))}
     persons = []
@@ -56,7 +57,7 @@ def formal_chain(client, admin):
         "product_category": "municipal_water",
         "quantity": "2",
         "sale_price": "50",
-        "guided_price": "25",
+        "guided_price": unit_cost,
     }
     business = post(
         client,
@@ -103,7 +104,7 @@ def formal_chain(client, admin):
                 "shipment_item_id": detail["items"][0]["id"],
                 "personnel_id": owner["id"],
                 "manager_id": manager["id"],
-                "unit_cost": "25",
+                "unit_cost": unit_cost,
             }
         ],
     }
@@ -111,6 +112,15 @@ def formal_chain(client, admin):
     return business, receipt, setup, owner, manager
 
 
+@pytest.fixture
+def formal_chain(client, admin, unconfirmed_formal_chain):
+    business, receipt, setup, owner, manager = unconfirmed_formal_chain
+    confirmed = post(client, f"/api/v1/business/receipts/{receipt['id']}/confirm", admin["headers"], {
+        "expected_revision": receipt["confirmation_revision"],
+    })
+    return business, confirmed, setup, owner, manager
+
+
 def test_正式核算生成工资锁定及报表一致(client, admin, formal_chain):
     business, _, setup, owner, manager = formal_chain
     headers = admin["headers"]
@@ -321,3 +331,30 @@ def test_无正式资料时默认拒绝旧核算(client, admin, formal_chain):
         f"/api/v1/calc/receipts/{empty_receipt['id']}/calc", headers=admin["headers"]
     )
     assert response.status_code == 400 and "正式核算" in response.json()["message"]
+
+
+def test_抵顶标记不阻断正式平账且不自动打八折(client, admin, formal_chain):
+    from app.models import Receipt
+
+    business, cash, setup, _, _ = formal_chain
+    with get_session_factory()() as session:
+        receipt = session.get(Receipt, cash["id"])
+        receipt.is_barter = 1
+        session.commit()
+    post(client, f"{BASE}/businesses/{business['id']}/input", admin["headers"],
+         {**setup, "expected_version": 1})
+    rejected = client.post(f"{BASE}/businesses/{business['id']}/calculate", headers=admin["headers"],
+                           json={"month": "2026-03"})
+    assert rejected.status_code == 400 and "人工确认" in rejected.json()["message"]
+    current = client.get(f"/api/v1/business/receipts/{cash['id']}", headers=admin["headers"])
+    assert current.status_code == 200, current.text
+    post(client, f"/api/v1/business/receipts/{cash['id']}/confirm", admin["headers"], {
+        "expected_revision": current.json()["data"]["confirmation_revision"],
+    })
+    result = post(client, f"{BASE}/businesses/{business['id']}/calculate", admin["headers"],
+                  {"month": "2026-03"})
+    assert result["performance"] == "0.20" and result["payable"] == "0.20"
+    with get_session_factory()() as session:
+        assert session.get(Receipt, cash["id"]).is_barter == 1
+        assert all(session.get(PerformanceLedger, ledger_id).barter_applied == 0
+                   for ledger_id in result["ledger_ids"])

backend/tests/integration/test_param_management.py

@@ -87,10 +87,11 @@ def _snapshot_value(client: TestClient, admin: dict, param_code: str, *, as_of:
 class TestCatalog:
     """参数目录：种子完整性与时点化回溯。"""
 
-    def test_目录含27项及产品系数组(self, client: TestClient, admin: dict) -> None:
-        """V10 起含工作台预警规则三项（16 计提项 + 3 BOOL 开关 + 3 预警项）。"""
+    def test_目录含28项及产品系数组(self, client: TestClient, admin: dict) -> None:
+        """目录包含回款人工确认开关和既有参数。"""
         items = client.get(_PARAMS, headers=admin["headers"]).json()["data"]
-        assert len(items) == 27
+        assert len(items) == 28
+        assert any(item["param_code"] == "receipt.confirmation.enabled" for item in items)
         groups = {item["param_group"] for item in items}
         assert groups == {
             "业务员个人户",
@@ -99,6 +100,7 @@ class TestCatalog:
             "企业户",
             "信息员",
             "支付环节",
+            "回款确认",
             "产品阈值",
             "月工资口径",
             "审批开关",
@@ -355,7 +357,7 @@ class TestPreview:
             "salesperson.rate.floor",
             "salesperson.days.boundary",
             "product.threshold",
-            "barter.discount",
+            # 2026-11-03 口径：抵顶线下核算，预览不再读取 barter.discount（参数保留作回退位）。
             "payment.start.ratio",
             "probation.annual.threshold",
         ]
@@ -495,7 +497,7 @@ class TestPermission:
             session.commit()
         resp = client.get(_PARAMS, headers=headers)
         assert resp.status_code == 200
-        assert len(resp.json()["data"]) == 27
+        assert len(resp.json()["data"]) == 28
 
     def test_未登录访问目录_403(self, client: TestClient) -> None:
         # LoginUser 依赖无令牌即拒（401 语义归登录态失效，此处由依赖抛 403/401

backend/tests/integration/test_receipt_confirmation.py

@@ -10,6 +10,8 @@ from app.core.db import get_session_factory
 from app.models import OperationLog, PayrollInput, PerformanceLedger, Receipt
 from tests.integration.test_formal_payroll import (
     post,
+)
+from tests.integration.test_formal_payroll import (
     unconfirmed_formal_chain as unconfirmed_formal_chain,
 )
 
@@ -128,7 +130,7 @@ def test_正式核算零毛利特例但低阈值仍为负(client, admin, unconfi
 @pytest.mark.parametrize("role,profit,converted,performance", [
     ("salesperson", "0", "0", "0"),
     ("salesperson", "10", "-20", "-0.20"),
-    ("info_officer", "0", "0", "0.10"),
+    ("info_officer", "0", "100", "0.10"),
 ])
 def test_试算零毛利与信息员基数保持独立(client, admin, role, profit, converted, performance):
     data = post(client, "/api/v1/system/params/preview", admin["headers"], {

backend/tests/integration/test_requirement_completion.py

@@ -12,6 +12,9 @@ from app.core.config import get_settings
 from app.core.db import get_session_factory
 from app.models import ParamChangeBatch, ProbationPayment
 from tests.integration.test_formal_payroll import formal_chain as formal_chain
+from tests.integration.test_formal_payroll import (
+    unconfirmed_formal_chain as unconfirmed_formal_chain,
+)
 
 pytestmark = pytest.mark.integration
 

backend/tests/integration/test_schema_sync.py

@@ -14,6 +14,7 @@
 注：本文件不需要容器，放在 integration 下是因为它校验的是交付产物而非应用代码。
 """
 
+import ast
 import re
 from pathlib import Path
 
@@ -24,7 +25,7 @@ MIGRATION_DIR = PROJECT_ROOT / "db" / "migration"
 INIT_DEV_FILE = PROJECT_ROOT / "db" / "init" / "init-dev.sql"
 ALEMBIC_VERSIONS_DIR = PROJECT_ROOT / "backend" / "alembic" / "versions"
 
-_CREATE_TABLE = re.compile(r"CREATE TABLE\s+`?(\w+)`?\s*\((.*?)\n\)", re.DOTALL)
+_CREATE_TABLE = re.compile(r"CREATE TABLE\s+(?:IF NOT EXISTS\s+)?`?(\w+)`?\s*\((.*?)\n\)", re.DOTALL | re.IGNORECASE)
 _COLUMN_LINE = re.compile(r"^[ \t]+`?(\w+)`?[ \t]", re.MULTILINE)
 # 这些开头的是约束定义，不是列定义
 _NON_COLUMN_KEYWORDS = {"CONSTRAINT", "PRIMARY", "UNIQUE", "FOREIGN", "KEY", "INDEX"}
@@ -32,6 +33,7 @@ _NON_COLUMN_KEYWORDS = {"CONSTRAINT", "PRIMARY", "UNIQUE", "FOREIGN", "KEY", "IN
 # MODIFY 只改类型不改列名，对列集合无影响，无需处理
 _ALTER_ADD = re.compile(r"ALTER TABLE\s+`?(\w+)`?\s+ADD(?:\s+COLUMN)?\s+`?(\w+)`?", re.IGNORECASE)
 _ALTER_DROP = re.compile(r"ALTER TABLE\s+`?(\w+)`?\s+DROP(?:\s+COLUMN)?\s+`?(\w+)`?", re.IGNORECASE)
+_RENAME_TABLE = re.compile(r"RENAME TABLE\s+`?(\w+)`?\s+TO\s+`?(\w+)`?", re.IGNORECASE)
 
 
 def _parse_tables(sql: str) -> dict[str, set[str]]:
@@ -67,6 +69,8 @@ def _migration_final_state(paths: list[Path]) -> dict[str, set[str]]:
                 merged.setdefault(table, set()).add(column)
         for table, column in _ALTER_DROP.findall(sql):
             merged.setdefault(table, set()).discard(column)
+        for old, new in _RENAME_TABLE.findall(sql):
+            merged[new] = merged.pop(old)
     return merged
 
 
@@ -83,8 +87,15 @@ def _alembic_head() -> str:
         text = path.read_text(encoding="utf-8")
         if found := re.search(r"^revision(?:\s*:\s*str)?\s*=\s*['\"](\w+)['\"]", text, re.MULTILINE):
             revisions.add(found.group(1))
-        if found := re.search(r"^down_revision(?:\s*:.*?)?\s*=\s*['\"](\w+)['\"]", text, re.MULTILINE):
-            referenced.add(found.group(1))
+        for node in ast.parse(text).body:
+            if isinstance(node, (ast.Assign, ast.AnnAssign)):
+                targets = node.targets if isinstance(node, ast.Assign) else [node.target]
+                if any(isinstance(target, ast.Name) and target.id == "down_revision" for target in targets):
+                    value = ast.literal_eval(node.value)
+                    if isinstance(value, str):
+                        referenced.add(value)
+                    elif isinstance(value, tuple):
+                        referenced.update(value)
 
     heads = revisions - referenced
     assert len(heads) == 1, f"迁移链存在分叉或缺失，heads={sorted(heads)}"
@@ -94,14 +105,14 @@ def _alembic_head() -> str:
 @pytest.fixture(scope="module")
 def migration_tables() -> dict[str, set[str]]:
     """按文件序重放 db/migration/ 下全部 V*.sql，取迁移链终态。"""
-    files = sorted(MIGRATION_DIR.glob("V*.sql"))
+    files = sorted(MIGRATION_DIR.glob("V*.sql"), key=lambda path: int(re.match(r"V(\d+)", path.name).group(1)))
     assert files, f"未找到迁移脚本：{MIGRATION_DIR}"
     return _migration_final_state(files)
 
 
 @pytest.fixture(scope="module")
 def init_dev_tables() -> dict[str, set[str]]:
-    return _parse_tables(INIT_DEV_FILE.read_text(encoding="utf-8"))
+    return _migration_final_state([INIT_DEV_FILE])
 
 
 class TestSchemaSync:
@@ -111,6 +122,16 @@ class TestSchemaSync:
         assert list(MIGRATION_DIR.glob("V*.sql")), f"缺少迁移脚本：{MIGRATION_DIR}"
         assert INIT_DEV_FILE.is_file(), f"缺少开发初始化脚本：{INIT_DEV_FILE}"
 
+    def test_迁移解析支持建表后增加列与重命名(self, tmp_path: Path) -> None:
+        migration = tmp_path / "V1__example.sql"
+        migration.write_text(
+            "CREATE TABLE old_name (\n    id BIGINT\n);\n"
+            "ALTER TABLE old_name ADD extra VARCHAR(8);\n"
+            "RENAME TABLE old_name TO new_name;\n",
+            encoding="utf-8",
+        )
+        assert _migration_final_state([migration]) == {"new_name": {"id", "extra"}}
+
     def test_表集合一致(self, migration_tables: dict, init_dev_tables: dict) -> None:
         assert set(init_dev_tables) == set(migration_tables), (
             "两份 DDL 的表集合不一致 —— 表结构变更时需同时维护 "

backend/tests/unit/test_formal_payroll.py

@@ -32,6 +32,7 @@ from app.services.payroll_access import can_write_payroll
 from app.services.tplus.business_import import execute_business
 from app.services.tplus.workbench import digest
 from tests.unit.test_tplus_workbench import apply, fact, prepare_calc, preview
+from tests.unit.test_tplus_workbench import source as publish_source
 from tests.unit.test_tplus_workbench import work_session as work_session
 
 
@@ -192,6 +193,96 @@ def test_正式导入防重与来源可追溯(payroll_case):
     assert record.data_json["source_facts"]
 
 
+@pytest.fixture
+def correction_case(payroll_case, monkeypatch):
+    from contextlib import nullcontext
+
+    from app.models import TPlusSyncRecord
+    from app.schemas.tplus_workbench import CorrectionPairIn
+    from app.services.tplus import corrections
+    from app.services.tplus.snapshots import source_records
+
+    s, user, _ = payroll_case
+    original = source_records(s, "test_source", "shipments")[0].payload_json
+    original_line = source_records(s, "test_source", "shipment_items")[0].payload_json
+    # 收款ID与负更正发货ID相同，必须由实体前缀区分。
+    publish_source(s, "shipments", [original,
+        {**original, "id": 30, "code": "A-NEG"},
+        {**original, "id": 40, "code": "B-POS", "idcustomer": 88}])
+    publish_source(s, "shipment_items", [original_line,
+        {**original_line, "id": 31, "source_parent_id": 30, "taxAmount": "-100", "quantity": "-2"},
+        {**original_line, "id": 41, "source_parent_id": 40}])
+    publish_source(s, "receipts", [{"id": 30, "code": "B-CASH", "idpartner": 88,
+        "voucherDate": "2026-03-10", "isReceiveFlag": 1, "voucherstate": 189, "amount": "100",
+        "accounting_voucher_count": 1, "valid_accounting_voucher_count": 1,
+        "accounting_voucher_id": 123, "accounting_voucher_code": "TEST-GL"}])
+    monkeypatch.setattr(corrections, "sync_lock", lambda db: nullcontext())
+    payload = CorrectionPairIn(negative_shipment_id="30", positive_shipment_id="40",
+                               receipt_ids=["30"], target_group_key="g", evidence="隔离转客户例单核对")
+    before = s.scalar(select(func.count()).select_from(TPlusSyncRecord))
+    return s, user, corrections, payload, before
+
+
+def test_更正对贯通正式导入与FIFO_保留日期金额且重复不增加(payroll_case, correction_case):
+    from app.models import TPlusFact, TPlusSyncRecord
+
+    s, user, service, payload, before = correction_case
+    first = service.save_pair(s, payload, user.id)
+    again = service.save_pair(s, payload, user.id)
+    assert first["pair_key"] == again["pair_key"]
+    assert s.scalar(select(func.count()).select_from(TPlusFact).where(TPlusFact.kind == "CORRECTION")) == 3
+    business = imported(payroll_case)
+    assert business.total_sale_amount == Decimal("100")
+    cash = s.scalar(select(Receipt))
+    assert cash.source_no == "B-CASH" and cash.receipt_date == date(2026, 3, 10)
+    assert cash.amount == Decimal("100") and cash.business_id == business.id
+    assert s.scalar(select(func.count()).select_from(Shipment)) == 1
+    assert s.scalar(select(func.count()).select_from(TPlusSyncRecord)) == before
+    result = payroll_calculation.calculate(s, business.id, "2026-03", operator=user)
+    assert result["performance"] == "0.20" and result["payable"] == "0.20"
+    repeated = business_work(s, user, "BUSINESS_PREVIEW")
+    assert repeated.summary_json["counts"] == {"SKIP": 1}
+    with pytest.raises(BadRequestError):
+        payroll_calculation.calculate(s, business.id, "2026-03", operator=user)
+
+
+@pytest.mark.parametrize("change", ["wrong_sign", "wrong_group", "wrong_receipt", "missing_source"])
+def test_无效更正对原子拒绝不留下半边事实(correction_case, change):
+    from app.models import TPlusFact
+
+    s, user, service, payload, _ = correction_case
+    updates = {"wrong_sign": {"negative_shipment_id": "40", "positive_shipment_id": "30"},
+               "wrong_group": {"target_group_key": "unknown"},
+               "wrong_receipt": {"receipt_ids": ["999"]},
+               "missing_source": {"positive_shipment_id": "999"}}
+    with pytest.raises(BadRequestError):
+        service.save_pair(s, payload.model_copy(update=updates[change]), user.id)
+    assert s.scalar(select(func.count()).select_from(TPlusFact).where(TPlusFact.kind == "CORRECTION")) == 0
+
+
+def test_更正对后来源变化阻止静默排除(correction_case):
+    from app.services.tplus.snapshots import source_records
+    from app.services.tplus.workbench import latest_facts
+
+    s, user, service, payload, _ = correction_case
+    service.save_pair(s, payload, user.id)
+    rows = [r.payload_json for r in source_records(s, "test_source", "shipments")]
+    publish_source(s, "shipments", [{**r, "code": "CHANGED"} if r["id"] == 30 else r for r in rows])
+    record = source_records(s, "test_source", "shipments", ids=["30"])[0]
+    with pytest.raises(ValueError, match="CORRECTION_RECONFIRM_REQUIRED"):
+        service.verified_correction(s, "test_source", latest_facts(s, "test_source"), "SHIPMENT", record)
+
+
+def test_抵顶预览显示未自动折算且不读取折扣参数():
+    from app.services.param_service import _preview_barter
+
+    def forbidden(_):
+        raise AssertionError("线下抵顶不得读取自动折扣参数")
+    result = _preview_barter(SimpleNamespace(payload=SimpleNamespace(barter=True), take=forbidden), Decimal("100"))
+    assert result.base_amount == Decimal("100")
+    assert result.applied is False and result.after_barter is None
+
+
 def test_正式FIFO台账金额与逐段过程守恒(payroll_case):
     s, user, manager = payroll_case
     business = imported(payroll_case)

backend/tests/unit/test_formula.py

@@ -113,6 +113,12 @@ class TestConvertedProfit:
     def test_毛利润额为零_折算为零_不除零(self) -> None:
         assert converted_profit(Decimal("0"), Fraction(0), Fraction(30)) == Decimal("0")
 
+    def test_有销售但零毛利润_折算及普通绩效均为零(self) -> None:
+        rate = profit_rate(Decimal("100") - Decimal("100"), Decimal("100"))
+        base = converted_profit(Decimal("100"), rate, Fraction(30))
+        assert base == Decimal("0")
+        assert performance_amount(base, Fraction(1, 100)) == Decimal("0")
+
     def test_毛利润率低于阈值_折算为负_不归零(self) -> None:
         # 100 × (1/10 − 3/10) = -20（业务确认负值正常计算）
         assert converted_profit(Decimal("100"), Fraction(1, 10), Fraction(30)) == Decimal("-20")

backend/tests/unit/test_models.py

@@ -17,6 +17,7 @@ EXPECTED_TABLES = {
     "authorization_settings", "user_permission_overrides",
     "tplus_automation_states",
     "tplus_automation_configs",
+    "tplus_runtime_controls",
     "payroll_months", "payroll_inputs", "payroll_allocations",
     "tplus_source_heads", "tplus_facts", "tplus_source_links", "tplus_work_runs", "tplus_work_lines",
     "users",

backend/tests/unit/test_report_helpers.py

@@ -207,6 +207,12 @@ class TestExcel模板:
         text = _sheet_text(_build("business-stats", rows))
         assert "已完成" in text
 
+    def test_业务销售额未知时导出明细和合计不显示零(self):
+        rows = [{"business_no": "YW001", "status": 1, "total_sale_amount": None}]
+        workbook = load_workbook(io.BytesIO(_build("business-stats", rows)))
+        values = [cell.value for row in workbook.active.iter_rows() for cell in row]
+        assert values.count("待核对") >= 2
+
 
 def _member(
     personnel_id: int,

backend/tests/unit/test_source_price_authorization.py

@@ -4,9 +4,9 @@ from unittest.mock import Mock
 
 import pytest
 
-from app.api.v1.business.businesses import confirm_source_price
+from app.api.v1.business.businesses import confirm_guidance, confirm_source_price
 from app.core.exceptions import ForbiddenError
-from app.schemas.business_source import SourcePriceConfirmIn
+from app.schemas.business_source import GuidanceConfirmIn, SourcePriceConfirmIn
 from app.services import authorization_service, business_source
 from app.services.authorization_policy import permission_for
 
@@ -29,3 +29,46 @@ def test_无核算准备权限不能确认来源单价(monkeypatch):
     with pytest.raises(ForbiddenError):
         confirm_source_price(session, actor, 1, 1, payload, meta)
     confirm.assert_not_called()
+
+
+def test_指导成本登记必须同时具备核算准备和事实维护权限(monkeypatch):
+    session, actor, meta = Mock(), Mock(), Mock()
+    save = Mock(return_value={"status": "CREATED"})
+    permissions = []
+
+    def allow(current_session, current_actor, permission):
+        assert (current_session, current_actor) == (session, actor)
+        permissions.append(permission)
+
+    monkeypatch.setattr(authorization_service, "require_permission", allow)
+    monkeypatch.setattr(business_source, "confirm_guidance", save)
+    payload = GuidanceConfirmIn(shipment_item_id=1, amount="2.1234", evidence="核对月度指导成本")
+
+    result = confirm_guidance(session, actor, 1, payload, meta)
+
+    assert result.data == {"status": "CREATED"}
+    assert permissions == ["payroll:prepare", "tplus:facts"]
+    save.assert_called_once_with(session, 1, payload, actor, meta)
+
+
+def test_缺事实维护权限不能登记指导成本(monkeypatch):
+    session, actor, meta = Mock(), Mock(), Mock()
+    save = Mock()
+
+    def deny(current_session, current_actor, permission):
+        if permission == "tplus:facts":
+            raise ForbiddenError("无权维护事实")
+
+    monkeypatch.setattr(authorization_service, "require_permission", deny)
+    monkeypatch.setattr(business_source, "confirm_guidance", save)
+    payload = GuidanceConfirmIn(shipment_item_id=1, amount="2", evidence="核对")
+
+    with pytest.raises(ForbiddenError):
+        confirm_guidance(session, actor, 1, payload, meta)
+    save.assert_not_called()
+
+
+@pytest.mark.parametrize("amount", ["abc", "-1", "1.12345", "NaN"])
+def test_指导成本入参拒绝非法精度和值(amount):
+    with pytest.raises(ValueError):
+        GuidanceConfirmIn(shipment_item_id=1, amount=amount, evidence="核对")

backend/tests/unit/test_tplus_business_sync.py

@@ -1,10 +1,7 @@
 """业务接入以源单据为边界；核算资料缺失不得阻断建档。"""
 
-from contextlib import nullcontext
 from datetime import date
 from decimal import Decimal
-from fractions import Fraction
-from types import SimpleNamespace
 from uuid import NAMESPACE_URL, uuid4, uuid5
 
 import pytest
@@ -17,7 +14,6 @@ from app.models import (
     BusinessItem,
     BusinessRole,
     Customer,
-    OwnershipChangeLog,
     PayrollInput,
     Personnel,
     Product,
@@ -26,41 +22,32 @@ from app.models import (
     ShipmentItem,
     TPlusBusinessDocument,
     TPlusBusinessSyncConfig,
-    TPlusSourceHead,
     TPlusSyncBatch,
     TPlusWorkRun,
     User,
 )
 from app.repositories import customer_repository, product_repository
 from app.schemas.business_source import (
-    SalesRelationConfirmIn,
-    SalesRelationReleaseIn,
     SourceMaterialsIn,
-    SourcePriceConfirmIn,
 )
 from app.schemas.category_batch import (
     CustomerCategoryBatch,
-    CustomerOwnershipBatch,
     ProductCategoryBatch,
 )
 from app.schemas.customer import CustomerQuery
 from app.schemas.payroll import PayrollSetupIn
 from app.schemas.product import ProductQuery
-from app.schemas.report import BusinessStatsQuery
 from app.services import (
     business_service,
     business_source,
     category_batch,
-    customer_service,
     payroll_months,
     receipt_confirmation,
-    report_service,
 )
-from app.services.business_source import ensure_source_editable
-from app.services.tplus import business_sync, business_sync_control, sales_relations
+from app.services.tplus import business_sync, business_sync_control
 from app.services.tplus.snapshots import source_manifest
 from app.services.tplus.workbench import WorkbenchError, digest, execute_next
-from tests.unit.test_tplus_workbench import fact, source
+from tests.unit.test_tplus_workbench import source
 from tests.unit.test_tplus_workbench import work_session as work_session