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/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