PayrollManagementSystem/backend/app/services/report_service.py

"""报表统计服务（M4 ⑤）：四张报表取数编排 + Excel 导出编排。

全局口径（四表共用，改动须同步 backend/README「报表口径」小节）：

1. 数据源 ``performance_ledgers`` 固定 **is_active=1 AND calc_type=1**（单笔
   生效行）；经理聚合行（calc_type=2）只在部门汇总作冻结对照单读——把
   聚合额混进明细会让「汇总 = 明细合计」失效；
2. 金额全程 Decimal（两位收口 ROUND_HALF_UP）；比例原样输出 ``rate_text``
   （如 88/9000），禁止转 float 或截断展示；
3. 调整单并入：仅 status=2（生效）；direction=1 补发记 +、2 扣减记 −
   （金额恒正，方向表达语义）；
4. 离职人员不按 ``personnel.status`` 过滤——历史业绩留在原团队（FR-030
   「变更不回溯」原则）；无成员团队仍出 0 值行；
5. 团队基数直接取 ``manager_share.collect_team_buckets`` 的分桶结果，与
   月结聚合行同源（不是报表侧另算一遍）。
"""

from decimal import ROUND_HALF_UP, Decimal
from fractions import Fraction

from sqlalchemy import select

from app.core import report_meta
from app.core.constants import ACTION_EXPORT, MODULE_REPORT
from app.core.exceptions import BadRequestError
from app.core.report_meta import (
    BUSINESS_STATUS_LABELS,
    CUSTOMER_TYPE_LABELS,
    PRODUCT_CATEGORY_LABELS,
    REPORT_EXPORT_MAX_ROWS,
    REPORT_TEMPLATE_VERSION,
    DayBucket,
)
from app.models import BusinessRole, Customer, PerformanceLedger, Personnel, User
from app.models.settlement import ADJUSTMENT_DIRECTION_EXTRA
from app.repositories import report_repository
from app.services import audit_service, manager_share
from app.services.audit_service import AuditRecord, RequestMeta
from app.services.formula import manager_team_share

# ==== 元数据 ====


def get_payment_day_buckets() -> list[dict]:
    """回款天数区间元数据（前端下拉唯一数据源，禁止前端硬编码档位）。"""
    return [
        {"code": b.code, "label": b.label, "min_days": b.min_days, "max_days": b.max_days}
        for b in report_meta.get_payment_day_buckets()
    ]


# ==== 个人绩效明细（FR-029）====


def list_personal_detail(session, query) -> dict:
    """明细分页 + 全筛选合计（summary 与分页同条件，避免页脚合计≠全部结果）。"""
    rows = report_repository.list_personal_detail(
        session, query, offset=query.offset, limit=query.page_size
    )
    role_names = _role_names(session)
    sums = report_repository.sum_personal_detail(session, query)
    return {
        "list": [_person_row(r, role_names) for r in rows],
        "total": report_repository.count_personal_detail(session, query),
        "pageNum": query.page_num,
        "pageSize": query.page_size,
        "summary": {
            "row_count": sums["row_count"],
            "performance_total": _q2(_dec(sums["performance_total"])),
            "payable_total": _q2(_dec(sums["payable_total"])),
            "converted_profit_total": _q2(_dec(sums["converted_profit_total"])),
        },
    }


def _person_row(row: PerformanceLedger, role_names: dict[str, str]) -> dict:
    """台账行 → 明细行出参（金额保持 Decimal，序列化交由信封层）。"""
    return {
        "ledger_id": row.id,
        "business_id": row.business_id,
        "business_no": row.business_no,
        "personnel_id": row.personnel_id,
        "personnel_name": row.personnel_name,
        "role_code": row.role_code,
        "role_name": role_names.get(row.role_code, row.role_code),
        "customer_type": row.customer_type,
        "product_category": row.product_category,
        "ship_date": row.ship_date,
        "receipt_date": row.receipt_date,
        "payment_days": row.payment_days,
        "rate_text": row.rate_text,
        "weight_r": row.weight_r,
        "payment_weight": row.payment_weight,
        "performance_amount": row.performance_amount,
        "payable_amount": row.payable_amount,
        "converted_profit": row.converted_profit,
        "is_probation": row.is_probation,
        "missing_cost": row.missing_cost,
        "calc_version": row.calc_version,
        "settlement_id": row.settlement_id,
    }


def _role_names(session) -> dict[str, str]:
    """岗位编码 → 名称一次查询（明细与部门行共用，避免 N+1）。"""
    return {r.role_code: r.role_name for r in session.execute(select(BusinessRole)).scalars()}


def _dec(value) -> Decimal | None:
    """SQL 聚合结果转 Decimal（SUM 可能返回 int，None 原样返回）。"""
    if value is None:
        return None
    return value if isinstance(value, Decimal) else Decimal(str(value))


def _q2(value: Decimal | None) -> Decimal | None:
    """两位小数收口（HALF_UP，与核算/月结舍入口径一致）。"""
    if value is None:
        return None
    return value.quantize(Decimal("0.01"), rounding=ROUND_HALF_UP)


# ==== 部门绩效汇总（FR-030）====


def department_summary(session, query) -> dict:
    """按经理团队/月份汇总绩效工资（团队基数与月结聚合行同源）。

    人员归属按「行类型」而不是「人」划分：普通台账行跟随 ``manager_id``，
    经理个人户行按开关归经理本人——与 ``collect_team_buckets`` 完全同口径。
    调整单是人的属性，优先跟随其普通行归属；只有经理个人户的经理跟随
    本人团队。每个人/每类金额在团队与未分配之间只出现一次。
    """
    month = query.settlement_month
    rows = report_repository.list_month_receipt_rows(session, month)
    share = manager_share.manager_share_params(session, month)
    include_mp = share.include_manager_personal
    buckets = manager_share.collect_team_buckets(session, rows, include_mp)
    company_base = manager_share.company_base_of(rows, include_mp)

    aggregates = {
        row.personnel_id: row
        for row in report_repository.list_month_manager_aggregates(session, month)
    }
    adjustments = _adjustments_by_person(report_repository.list_month_adjustments(session, month))
    member_map = _member_map(rows)
    # 先构建全部团队再按筛选展示：other_*（隐藏团队金额）需要完整集合，
    # 只按 query.manager_id 枚举会让筛选态的 other_* 恒为 0
    manager_ids = _manager_ids(session, buckets, None)
    if query.manager_id is not None and query.manager_id not in manager_ids:
        manager_ids = sorted(set(manager_ids) | {query.manager_id})
    # 岗位判定范围必须覆盖「无成员的经理」与调整单人员——只按 member_map 取
    # 会让零行团队被跳过，也会让其他经理的下属被误判为无经理
    manager_of, manager_role, person_info = _team_relations(
        session, member_map, manager_ids, adjustments
    )
    # 只有调整单、本月无台账行的人：补成零值成员后参与归属
    _merge_adjustment_only_members(member_map, adjustments, person_info)

    context = {
        "aggregates": aggregates,
        "buckets": buckets,
        "member_map": member_map,
        "manager_of": manager_of,
        "manager_role": manager_role,
        "adjustments": adjustments,
        "include_mp": include_mp,
        "share": share,
        "company_base": company_base,
    }
    teams_all = _build_teams(session, manager_ids, context)
    if query.manager_id is None:
        # 离职经理本月无台账、但其下属只有调整单时，团队仍必须展示，
        # 否则调整金额会从团队与未分配同时消失
        extra_ids = {
            target
            for pid in adjustments
            if (target := _adjustment_target(pid, member_map, manager_of, manager_role, include_mp))
            is not None
        } - set(manager_ids)
        if extra_ids:
            teams_all.extend(_build_teams(session, sorted(extra_ids), context))

    teams = [
        team
        for team in teams_all
        if query.manager_id is None or team["manager_id"] == query.manager_id
    ]
    unassigned_all = _unassigned_rows(member_map, manager_of, manager_role, adjustments, include_mp)
    # 「仅看某经理团队」时未分配桶不随展示：全公司无经理人员与该团队无关
    unassigned = [] if query.manager_id is not None else unassigned_all
    company_share_amount = _company_share(company_base, share.company_pct)
    company_share_count = sum(1 for team in teams if team["has_aggregate"])
    reconciliation = _reconciliation(teams, teams_all, unassigned, company_base)
    return {
        "settlement_month": month,
        "params": {
            "team_text": share.team_text,
            "company_text": share.company_text,
            "manager_personal_included": 1 if include_mp else 0,
            "params_as_of": str(share.param_date),
        },
        "teams": teams,
        "unassigned": unassigned,
        "company": {
            "team_base_total": reconciliation["team_base_total"],
            "company_base": _q2(company_base),
            "company_share_pct": share.company_text,
            # 单经理名义值；结算总额见 company_share_total（每位有聚合行的经理各计一次）
            "company_share_amount": _q2(company_share_amount),
            "company_share_count": company_share_count,
            "company_share_total": _q2(company_share_amount * company_share_count),
        },
        "reconciliation": reconciliation,
        "totals": {
            "performance_total": reconciliation["team_base_total"],
            "payable_total": reconciliation["payable_total"],
        },
    }


def _build_teams(session, manager_ids: list[int], context: dict) -> list[dict]:
    """按经理枚举生成团队行（含零成员团队）。"""
    teams = []
    for manager_id in manager_ids:
        team = _build_team(session, manager_id, context)
        if team is not None:
            teams.append(team)
    return teams


def _build_team(session, manager_id: int, context: dict) -> dict | None:
    """单个经理团队行；非营销经理的上级不展示（与月结聚合同口径）。"""
    manager = session.get(Personnel, manager_id)
    if manager is None or context["manager_role"].get(manager_id) != "sales_manager":
        return None
    aggregate = context["aggregates"].get(manager_id)
    member_rows = _member_rows(
        manager_id,
        context["member_map"],
        context["manager_of"],
        context["manager_role"],
        context["adjustments"],
        context["include_mp"],
    )
    team_extra = sum((m["adjust_extra"] for m in member_rows), Decimal("0"))
    team_deduct = sum((m["adjust_deduct"] for m in member_rows), Decimal("0"))
    team_base = _dec(context["buckets"].get(manager_id, {}).get("performance", Decimal("0")))
    # 月结只为有台账 bucket 的营销经理生成聚合行；零成员团队不发 5%
    has_aggregate = manager_id in context["buckets"] or aggregate is not None
    team_share = _team_share(team_base, context["share"].team_pct)
    # 聚合额必须与月结「一次舍入」口径一致：优先取冻结行；未生成月结时
    # 才用 12.5%+5% 合并公式预览。分列各自 q2 后相加会差 0.01～0.02。
    if aggregate is not None:
        aggregate_amount = _dec(aggregate.performance_amount or Decimal("0"))
    elif manager_id in context["buckets"]:
        aggregate_amount = _q2(
            manager_team_share(
                team_base,
                context["company_base"],
                team_pct=context["share"].team_pct,
                company_pct=context["share"].company_pct,
            )
        )
    else:
        aggregate_amount = Decimal("0")
    company_share = (
        _company_share(context["company_base"], context["share"].company_pct)
        if has_aggregate
        else Decimal("0")
    )
    team_subtotal = _q2(aggregate_amount + team_extra - team_deduct)
    return {
        "manager_id": manager_id,
        "manager_name": manager.personnel_name,
        "manager_status": manager.status,
        "member_count": len(member_rows),
        "team_base": _q2(team_base),
        "team_share_amount": _q2(team_share),
        # 单经理 5% 名义值；无聚合行时为 0（不会发放）
        "company_share_amount": _q2(company_share),
        "has_aggregate": has_aggregate,
        # 与月结聚合行同口径（12.5% + 5% 一次舍入）；无聚合行时为 0
        "aggregate_amount": _q2(aggregate_amount),
        # 团队应发小计 = 聚合行金额 + 调整净额；不再另加一次 5%
        "team_subtotal": team_subtotal,
        "company_base_ratio": _ratio(team_base, context["company_base"]),
        "adjust_extra": _q2(team_extra),
        "adjust_deduct": _q2(team_deduct),
        "adjust_net": _q2(team_extra - team_deduct),
        "net_total": team_subtotal,
        "frozen_amount": aggregate.performance_amount if aggregate else None,
        "aggregate_ledger_id": aggregate.id if aggregate else None,
        "members": member_rows,
    }


def _reconciliation(
    teams: list[dict],
    teams_all: list[dict],
    unassigned: list[dict],
    company_base: Decimal,
) -> dict:
    """展示口径的对账块。

    应发 = 团队成员应付 + 未分配应付 + 各经理聚合行金额 + 调整净额。
    聚合行金额（``aggregate_amount``）含 12.5%+5%，且与月结「一次舍入」
    完全一致；``team_share_total``/``company_share_total`` 只作分列展示，
    两者之和与聚合额的差记入 ``aggregate_rounding_diff``（分列各自 q2
    会产生 0.01～0.02 的尾差，直接相加会与月结总额不符）。

    筛选态下 ``other_*`` 记录被隐藏团队的金额；它们不进入应发。
    """
    displayed_ids = {team["manager_id"] for team in teams}
    other_teams = [team for team in teams_all if team["manager_id"] not in displayed_ids]

    team_member_payable = sum(
        (m["payable_sum"] for team in teams for m in team["members"]), Decimal("0")
    )
    unassigned_payable = sum((row["payable_sum"] for row in unassigned), Decimal("0"))
    team_share_total = sum((team["team_share_amount"] for team in teams), Decimal("0"))
    company_share_total = sum((team["company_share_amount"] for team in teams), Decimal("0"))
    aggregate_payable_total = sum((team["aggregate_amount"] for team in teams), Decimal("0"))
    aggregate_rounding_diff = aggregate_payable_total - team_share_total - company_share_total
    adjust_net_total = sum(
        (m["adjust_net"] for team in teams for m in team["members"]), Decimal("0")
    ) + sum((row["adjust_net"] for row in unassigned), Decimal("0"))
    team_base_total = sum((team["team_base"] for team in teams), Decimal("0"))
    unassigned_performance = sum((row["performance_sum"] for row in unassigned), Decimal("0"))
    payable_total = (
        team_member_payable + unassigned_payable + aggregate_payable_total + adjust_net_total
    )
    return {
        "team_member_payable_total": _q2(team_member_payable),
        "unassigned_payable_total": _q2(unassigned_payable),
        "team_share_total": _q2(team_share_total),
        # 各位有聚合行的经理 5% 之和（单份 × 计入次数）
        "company_share_total": _q2(company_share_total),
        # 与月结聚合行同口径的应发合计（12.5% + 5% 一次舍入）
        "aggregate_payable_total": _q2(aggregate_payable_total),
        # 分列展示与聚合额之间的舍入差；导出签字稿单列一行
        "aggregate_rounding_diff": _q2(aggregate_rounding_diff),
        "adjust_net_total": _q2(adjust_net_total),
        "payable_total": _q2(payable_total),
        "team_base_total": _q2(team_base_total),
        "unassigned_performance_total": _q2(unassigned_performance),
        # 筛选时包含其他团队基数与全公司未分配；未筛选时应为 0
        "other_team_base": _q2(company_base - team_base_total - unassigned_performance),
        "other_team_member_payable_total": _q2(
            sum((m["payable_sum"] for team in other_teams for m in team["members"]), Decimal("0"))
        ),
        "other_team_share_total": _q2(
            sum((team["team_share_amount"] for team in other_teams), Decimal("0"))
        ),
        "other_team_company_share_total": _q2(
            sum((team["company_share_amount"] for team in other_teams), Decimal("0"))
        ),
        "other_team_aggregate_total": _q2(
            sum((team["aggregate_amount"] for team in other_teams), Decimal("0"))
        ),
        "other_adjust_net_total": _q2(
            sum((team["adjust_net"] for team in other_teams), Decimal("0"))
        ),
        "company_base": _q2(company_base),
    }


def _team_share(team_base: Decimal, team_pct: Fraction) -> Decimal:
    """12.5% 团队分成：全公司部分传 0，仅取 team_pct 项。"""
    return manager_team_share(team_base, Decimal("0"), team_pct=team_pct, company_pct=Fraction(0))


def _company_share(company_base: Decimal, company_pct: Fraction) -> Decimal:
    """5% 全公司分成：团队部分传 0，仅取 company_pct 项。"""
    return manager_team_share(
        Decimal("0"), company_base, team_pct=Fraction(0), company_pct=company_pct
    )


def _ratio(part: Decimal, whole: Decimal) -> Decimal:
    """占比（除零返回 0，不抛 ZeroDivisionError）。"""
    if not whole:
        return Decimal("0")
    return (part / whole).quantize(Decimal("0.0001"), rounding=ROUND_HALF_UP)


def _adjustments_by_person(orders) -> dict[int, dict]:
    """生效调整单按人汇总（补发为正、扣减为负；金额本身恒正）。

    不要求该人本月有台账行——只有调整单的人也必须进入报表（计划 §一.3）。
    """
    by_person: dict[int, dict] = {}
    for order in orders:
        acc = by_person.setdefault(
            order.personnel_id,
            {
                "extra": Decimal("0"),
                "deduct": Decimal("0"),
                "personnel_name": order.personnel_name,
            },
        )
        if order.direction == ADJUSTMENT_DIRECTION_EXTRA:
            acc["extra"] += order.amount
        else:
            acc["deduct"] += order.amount
    return by_person


def _member_map(rows) -> dict[int, dict]:
    """台账行按人求和（成员明细的唯一数据源）。

    普通行与经理个人户行分开记账：团队基数只含后者，成员行也只能取
    后者，否则经理本人的普通业绩会同时出现在成员行与未分配中。
    """
    members: dict[int, dict] = {}
    for row in rows:
        acc = members.setdefault(
            row.personnel_id,
            {
                "personnel_name": row.personnel_name,
                "role_code": row.role_code,
                "is_probation": row.is_probation,
                "performance": Decimal("0"),
                "payable": Decimal("0"),
                "regular_performance": Decimal("0"),
                "regular_payable": Decimal("0"),
                "manager_personal_performance": Decimal("0"),
                "manager_personal_payable": Decimal("0"),
                "regular_ledger_ids": [],
                "manager_personal_ledger_ids": [],
                "has_regular_rows": False,
                "has_manager_personal": False,
            },
        )
        performance = row.performance_amount or Decimal("0")
        payable = row.payable_amount or Decimal("0")
        acc["performance"] += performance
        acc["payable"] += payable
        if row.customer_type == "manager_personal":
            acc["has_manager_personal"] = True
            acc["manager_personal_performance"] += performance
            acc["manager_personal_payable"] += payable
            acc["manager_personal_ledger_ids"].append(row.id)
        else:
            acc["has_regular_rows"] = True
            acc["regular_performance"] += performance
            acc["regular_payable"] += payable
            acc["regular_ledger_ids"].append(row.id)
    return members


def _team_relations(
    session,
    member_map: dict[int, dict],
    manager_ids: list[int],
    adjustments: dict[int, dict],
) -> tuple[dict[int, int | None], dict[int, str], dict[int, dict]]:
    """人员 → 直属经理、岗位编码与展示信息（批量查询，避免 N+1）。

    查询范围 = 成员 ∪ 经理枚举 ∪ 调整单人员；随后再补查这些人引用的
    上级。缺少上级的岗位信息时，其他经理的下属会被误判为「无经理」，
    零成员团队也会被岗位过滤静默跳过（FR-030 要求出 0 行）。
    经理判定与 ``manager_share.collect_team_buckets`` 的实时上溯同口径：
    离职人员的 manager_id 保留，历史业绩因此留在原团队。
    """
    seed = set(member_map) | set(manager_ids) | set(adjustments)
    if not seed:
        return {}, {}, {}
    people = list(session.execute(select(Personnel).where(Personnel.id.in_(seed))).scalars())
    referenced = {p.manager_id for p in people if p.manager_id is not None}
    missing = referenced - seed
    if missing:
        people.extend(session.execute(select(Personnel).where(Personnel.id.in_(missing))).scalars())
    role_by_id = {r.id: r.role_code for r in session.execute(select(BusinessRole)).scalars()}
    manager_of = {p.id: p.manager_id for p in people}
    manager_role = {p.id: role_by_id.get(p.business_role_id, "") for p in people}
    person_info = {
        p.id: {
            "personnel_name": p.personnel_name,
            "role_code": role_by_id.get(p.business_role_id, ""),
            "is_probation": p.is_probation,
        }
        for p in people
    }
    return manager_of, manager_role, person_info


def _merge_adjustment_only_members(
    member_map: dict[int, dict], adjustments: dict[int, dict], person_info: dict[int, dict]
) -> None:
    """把「只有调整单、本月无台账行」的人补成零值成员。

    补进 member_map 后，``_member_rows`` / ``_unassigned_rows`` 的归属
    逻辑无需再为调整单单独开一条遍历分支；绩效为 0 也保证团队基数不变。
    """
    for personnel_id, adjustment in adjustments.items():
        if personnel_id in member_map:
            continue
        info = person_info.get(personnel_id) or {
            "personnel_name": adjustment["personnel_name"],
            "role_code": "",
            "is_probation": 0,
        }
        member_map[personnel_id] = {
            "personnel_name": info["personnel_name"],
            "role_code": info["role_code"],
            "is_probation": info["is_probation"],
            "performance": Decimal("0"),
            "payable": Decimal("0"),
            "regular_performance": Decimal("0"),
            "regular_payable": Decimal("0"),
            "manager_personal_performance": Decimal("0"),
            "manager_personal_payable": Decimal("0"),
            "regular_ledger_ids": [],
            "manager_personal_ledger_ids": [],
            "has_regular_rows": False,
            "has_manager_personal": False,
        }


def _manager_ids(session, buckets: dict, only: int | None) -> list[int]:
    """经理枚举：数据中出现的经理 ∪ 在职营销经理（无成员也要出 0 值行）。"""
    if only is not None:
        return [only]
    found = set(buckets)
    role = session.execute(
        select(BusinessRole).where(BusinessRole.role_code == "sales_manager")
    ).scalar_one_or_none()
    if role is not None:
        active = session.execute(
            select(Personnel.id).where(Personnel.business_role_id == role.id, Personnel.status == 1)
        ).scalars()
        found.update(active)
    return sorted(found)


def _regular_team_of(
    pid: int, manager_of: dict[int, int | None], manager_role: dict[int, str]
) -> int | None:
    """普通台账行的团队归属：直属上级是营销经理时归其团队。"""
    manager_id = manager_of.get(pid)
    if manager_id is not None and manager_role.get(manager_id) == "sales_manager":
        return manager_id
    return None


def _adjustment_target(
    pid: int,
    member_map: dict[int, dict],
    manager_of: dict[int, int | None],
    manager_role: dict[int, str],
    include_manager_personal: bool,
) -> int | None:
    """调整单归属：优先跟随普通行；只有经理个人户的经理跟随本人团队。

    调整单没有行类型，只能按人的实时归属落位。每人只允许一行携带调整，
    因此这里返回唯一的团队键（None = 未分配）。
    """
    member = member_map.get(pid)
    if member is not None and member["has_regular_rows"]:
        return _regular_team_of(pid, manager_of, manager_role)
    if (
        member is not None
        and include_manager_personal
        and member["has_manager_personal"]
        and manager_role.get(pid) == "sales_manager"
    ):
        return pid
    return _regular_team_of(pid, manager_of, manager_role)


def _member_rows(
    manager_id: int,
    member_map: dict[int, dict],
    manager_of: dict[int, int | None],
    manager_role: dict[int, str],
    adjustments: dict[int, dict],
    include_manager_personal: bool,
) -> list[dict]:
    """团队内成员行：普通行按 manager_id 归属；经理个人户按开关归属本人。

    经理本人只以「经理个人户金额」出现在自己团队，普通行业绩留在上级
    团队或未分配——同一笔业绩不会在团队与未分配中重复展示。
    """
    rows = []
    for pid, member in member_map.items():
        target = _adjustment_target(
            pid, member_map, manager_of, manager_role, include_manager_personal
        )
        regular_team = _regular_team_of(pid, manager_of, manager_role)
        if pid != manager_id and member["has_regular_rows"] and regular_team == manager_id:
            rows.append(
                _member_row(
                    pid,
                    member,
                    adjustments,
                    "regular",
                    performance=member["regular_performance"],
                    payable=member["regular_payable"],
                    ledger_ids=member["regular_ledger_ids"],
                    include_adjust=target == manager_id,
                )
            )
        personal_in_team = (
            pid == manager_id and include_manager_personal and member["has_manager_personal"]
        )
        if personal_in_team:
            rows.append(
                _member_row(
                    pid,
                    member,
                    adjustments,
                    "manager_personal",
                    performance=member["manager_personal_performance"],
                    payable=member["manager_personal_payable"],
                    ledger_ids=member["manager_personal_ledger_ids"],
                    include_adjust=target == manager_id,
                )
            )
        carried = (
            member["has_regular_rows"] and regular_team == manager_id and target == manager_id
        ) or (personal_in_team and target == manager_id)
        # 调整单没有被普通行/个人户行承载时单独出一行（例如只有个人户、
        # 但上级是营销经理的人员：调整随实时 manager_id 归上级团队）
        if pid in adjustments and target == manager_id and not carried:
            rows.append(
                _member_row(
                    pid,
                    member,
                    adjustments,
                    "adjustment",
                    performance=Decimal("0"),
                    payable=Decimal("0"),
                    ledger_ids=[],
                    include_adjust=True,
                )
            )
    return rows


def _member_row(
    pid: int,
    member: dict,
    adjustments: dict[int, dict],
    member_kind: str,
    *,
    performance: Decimal,
    payable: Decimal,
    ledger_ids: list[int],
    include_adjust: bool,
) -> dict:
    """单条成员行（按行类型取金额，调整净额最多计入一次）。"""
    adj = (
        adjustments.get(pid, {"extra": Decimal("0"), "deduct": Decimal("0")})
        if include_adjust
        else {"extra": Decimal("0"), "deduct": Decimal("0")}
    )
    net = payable + adj["extra"] - adj["deduct"]
    return {
        "personnel_id": pid,
        "personnel_name": member["personnel_name"],
        "role_code": member["role_code"],
        "is_probation": member["is_probation"],
        "member_kind": member_kind,
        "performance_sum": _q2(performance),
        "payable_sum": _q2(payable),
        "adjust_extra": _q2(adj["extra"]),
        "adjust_deduct": _q2(adj["deduct"]),
        "adjust_net": _q2(adj["extra"] - adj["deduct"]),
        "net_total": _q2(net),
        "ledger_ids": list(ledger_ids),
    }


def _unassigned_rows(
    member_map: dict[int, dict],
    manager_of: dict[int, int | None],
    manager_role: dict[int, str],
    adjustments: dict[int, dict],
    include_manager_personal: bool,
) -> list[dict]:
    """未进入团队基数的成员：无经理业务员 + 非营销经理上级的下属。

    经理个人户开关关闭时不展示个人户金额（与全公司基数排除口径一致）；
    开关开启但本人不是营销经理时放入未分配，避免金额静默消失。
    调整单在这里只出现一次：普通行/个人户行未承载时才单列。
    """
    rows = []
    for pid, member in member_map.items():
        target = _adjustment_target(
            pid, member_map, manager_of, manager_role, include_manager_personal
        )
        regular_team = _regular_team_of(pid, manager_of, manager_role)
        regular_unassigned = member["has_regular_rows"] and regular_team is None
        personal_unassigned = (
            include_manager_personal
            and member["has_manager_personal"]
            and manager_role.get(pid) != "sales_manager"
        )
        if regular_unassigned:
            row = _member_row(
                pid,
                member,
                adjustments,
                "regular",
                performance=member["regular_performance"],
                payable=member["regular_payable"],
                ledger_ids=member["regular_ledger_ids"],
                include_adjust=target is None,
            )
            row["unassigned_reason"] = "无经理或上级非营销经理"
            rows.append(row)
        if personal_unassigned:
            row = _member_row(
                pid,
                member,
                adjustments,
                "manager_personal",
                performance=member["manager_personal_performance"],
                payable=member["manager_personal_payable"],
                ledger_ids=member["manager_personal_ledger_ids"],
                include_adjust=target is None and not member["has_regular_rows"],
            )
            row["unassigned_reason"] = "经理个人户（本人非营销经理）"
            rows.append(row)
        carried = (regular_unassigned and target is None) or (
            personal_unassigned and target is None and not member["has_regular_rows"]
        )
        if pid in adjustments and target is None and not carried:
            row = _member_row(
                pid,
                member,
                adjustments,
                "adjustment",
                performance=Decimal("0"),
                payable=Decimal("0"),
                ledger_ids=[],
                include_adjust=True,
            )
            row["unassigned_reason"] = "仅有调整单且无团队归属"
            rows.append(row)
    return rows


# ==== 业务统计（FR-031 之一）====


def business_stats(session, query) -> dict:
    """业务统计分页 + 全筛选合计；回款/绩效为业务累计值。"""
    rows = report_repository.list_business_stats(
        session, query, offset=query.offset, limit=query.page_size
    )
    sums = report_repository.sum_business_stats(session, query)
    return {
        "list": [_business_row(r) for r in rows],
        "total": report_repository.count_business_stats(session, query),
        "pageNum": query.page_num,
        "pageSize": query.page_size,
        "summary": {
            "row_count": sums["row_count"],
            "ship_total": _q2(_dec(sums["ship_total"])),
            "received_total": _q2(_dec(sums["received_total"])),
            "sale_total": _q2(_dec(sums["sale_total"])),
            "performance_total": _q2(_dec(sums["performance_total"])),
            "payable_total": _q2(_dec(sums["payable_total"])),
        },
    }


def _business_row(row) -> dict:
    """业务统计行（ORM 行与三个联查列）。"""
    business = row[0]
    return {
        "business_id": business.id,
        "business_no": business.business_no,
        "business_date": business.business_date,
        "status": business.status,
        "customer_name": row.customer_name,
        "owner_personnel_name": row.owner_personnel_name,
        "total_sale_amount": business.total_sale_amount,
        "total_ship_amount": business.total_ship_amount,
        "total_received_amount": business.total_received_amount,
        "performance_amount": row.performance_amount,
        "payable_amount": row.payable_amount,
    }


# ==== 回款统计（FR-031 之二）====


def payment_stats(session, query) -> dict:
    """区间/客户类型/产品类别三维度统计；空桶恒在且为 0。"""
    perf_rows = report_repository.group_payment_by_days(session, query)
    receipt_rows = report_repository.group_payment_receipt_by_days(session, query)
    buckets = _bucket_rows(perf_rows, receipt_rows)
    by_customer = _group_rows(report_repository.group_payment_by_customer_type(session, query))
    by_category = _group_rows(report_repository.group_payment_by_product_category(session, query))
    return {
        "settlement_month": query.settlement_month,
        "buckets": buckets,
        "by_customer_type": by_customer,
        "by_product_category": by_category,
        "totals": {
            "receipt_amount": _q2(
                sum((b["receipt_amount"] or Decimal("0") for b in buckets), Decimal("0"))
            ),
            "receipt_count": sum(b["receipt_count"] for b in buckets),
            "performance_amount": _q2(
                sum((b["performance_amount"] or Decimal("0") for b in buckets), Decimal("0"))
            ),
            "payable_amount": _q2(
                sum((b["payable_amount"] or Decimal("0") for b in buckets), Decimal("0"))
            ),
        },
    }


def _bucket_rows(perf_rows, receipt_rows) -> list[dict]:
    """把（天数, 类型, 类别）精确值聚合结果按 8 档区间分桶（Python 侧分桶单点）。"""
    perf_acc: dict[str, dict] = {}
    for row in perf_rows:
        bucket = report_meta.bucket_of(row.payment_days)
        acc = perf_acc.setdefault(
            bucket.code, {"performance": Decimal("0"), "payable": Decimal("0"), "count": 0}
        )
        acc["performance"] += _dec(row.performance_total)
        acc["payable"] += _dec(row.payable_total)
        acc["count"] += int(row.ledger_count)
    receipt_acc: dict[str, dict] = {}
    for row in receipt_rows:
        bucket = report_meta.bucket_of(row.payment_days)
        acc = receipt_acc.setdefault(bucket.code, {"amount": Decimal("0"), "count": 0})
        acc["amount"] += _dec(row.receipt_amount)
        acc["count"] += int(row.receipt_count)
    zero = Decimal("0")
    return [
        {
            "code": bucket.code,
            "label": bucket.label,
            "min_days": bucket.min_days,
            "max_days": bucket.max_days,
            # 空桶显示 0 而非 null（FR-031「空区间正常显示」）
            "receipt_amount": _q2(receipt_acc.get(bucket.code, {}).get("amount", zero)),
            "receipt_count": receipt_acc.get(bucket.code, {}).get("count", 0),
            "performance_amount": _q2(perf_acc.get(bucket.code, {}).get("performance", zero)),
            "payable_amount": _q2(perf_acc.get(bucket.code, {}).get("payable", zero)),
            "ledger_count": perf_acc.get(bucket.code, {}).get("count", 0),
        }
        for bucket in report_meta.get_payment_day_buckets()
    ]


def _group_rows(rows) -> list[dict]:
    """维度对比行（客户类型/产品类别），标签来自 report_meta。

    仓储返回元组 (dim, 回款额, 绩效, 应付, 台账行数)，按位置解包。
    """
    labels = report_meta.CUSTOMER_TYPE_LABELS | report_meta.PRODUCT_CATEGORY_LABELS
    result = []
    for dim, receipt_amount, performance_amount, payable_amount, ledger_count in rows:
        result.append(
            {
                "code": dim,
                "label": labels.get(dim, dim or "未分类"),
                "receipt_amount": _q2(_dec(receipt_amount)),
                "performance_amount": _q2(_dec(performance_amount)),
                "payable_amount": _q2(_dec(payable_amount)),
                "ledger_count": int(ledger_count),
            }
        )
    return result


def payment_detail(session, query) -> dict:
    """区间下钻分页（bucket 未注册 → 400）。"""
    bucket = _bucket_by_code(query.bucket)
    rows = report_repository.list_payment_detail(session, query, bucket)
    return {
        "list": [_payment_row(r) for r in rows],
        "total": report_repository.count_payment_detail(session, query, bucket),
        "pageNum": query.page_num,
        "pageSize": query.page_size,
        "summary": {"row_count": len(rows)},
    }


def _payment_row(row) -> dict:
    """下钻行（台账行 + 回款金额/批次号）。"""
    ledger = row[0]
    return {
        "ledger_id": ledger.id,
        "receipt_id": ledger.receipt_id,
        "receipt_batch_no": row.receipt_batch_no,
        "amount": row.receipt_amount,
        "business_id": ledger.business_id,
        "business_no": ledger.business_no,
        "personnel_id": ledger.personnel_id,
        "personnel_name": ledger.personnel_name,
        "customer_type": ledger.customer_type,
        "product_category": ledger.product_category,
        "ship_date": ledger.ship_date,
        "receipt_date": ledger.receipt_date,
        "payment_days": ledger.payment_days,
        "performance_amount": ledger.performance_amount,
        "payable_amount": ledger.payable_amount,
    }


def _bucket_by_code(code: str) -> DayBucket:
    """按编码取区间桶；未注册编码返回 400（防前端传参与后端档位漂移）。"""
    for bucket in report_meta.get_payment_day_buckets():
        if bucket.code == code:
            return bucket
    raise BadRequestError(f"未知的回款天数区间：{code}")


# ==== 导出编排（FR-032）====

EXPORT_FILENAMES = {
    "personal-detail": "personal_detail",
    "department-summary": "department_summary",
    "business-stats": "business_stats",
    "payment-stats": "payment_stats",
}

# 标题是导出审计摘要的一部分：进入 audit 前就要确定，不能在取数后才拼
EXPORT_TITLES = {
    "personal-detail": "个人绩效工资明细表",
    "department-summary": "部门绩效工资汇总表",
    "business-stats": "业务统计表",
    "payment-stats": "回款情况统计表",
}


def export_report(session, code: str, query, *, operator: User, meta: RequestMeta | None = None):
    """导出 Excel：取数 → 构建 → 审计留痕（独立 commit）。

    取数与上限校验必须在审计上下文内：超限 400 和取数异常同样要留下
    失败记录（M4 计划 T12「导出 400/失败审计」）。`AuditRecord` 是 frozen
    的，摘要只写静态标题，超限行数由异常文案带入 error_message。

    返回 (bytes, 文件名)；文件名由 API 层拼日期（ASCII，响应头 latin-1）。
    """
    from app.services import report_export

    title = EXPORT_TITLES.get(code)
    if title is None:
        raise BadRequestError(f"未知的报表编码：{code}")
    with audit_service.audit(
        session,
        operator=operator,
        record=AuditRecord(
            module=MODULE_REPORT,
            action=ACTION_EXPORT,
            summary=f"导出{title}",
            request_data=query.model_dump(exclude_none=True),
        ),
        meta=meta,
    ):
        rows, context = _export_payload(session, code, query)
        content = report_export.build_workbook(
            code=code,
            title=context["title"],
            filters=context["filters"],
            rows=rows,
            summary=context.get("summary"),
            buckets=context.get("buckets"),
            department=context.get("department"),
            template_version=REPORT_TEMPLATE_VERSION,
            operator_name=getattr(operator, "username", ""),
            company_name=context["company_name"],
        )
    return content, EXPORT_FILENAMES[code]


def _export_payload(session, code: str, query) -> tuple[list[dict], dict]:
    """按报表编码取全量数据并做上限校验（复用查询函数，不走分页）。"""
    if code == "personal-detail":
        total = report_repository.count_personal_detail(session, query)
        _check_export_limit(total)
        rows = report_repository.list_personal_detail(
            session, query, offset=0, limit=REPORT_EXPORT_MAX_ROWS
        )
        role_names = _role_names(session)
        sums = report_repository.sum_personal_detail(session, query)
        return [_person_row(r, role_names) for r in rows], {
            "title": EXPORT_TITLES["personal-detail"],
            "row_count": total,
            "filters": _filter_text(session, query),
            "summary": {
                "performance_total": _q2(_dec(sums["performance_total"])),
                "payable_total": _q2(_dec(sums["payable_total"])),
            },
            "company_name": _company_name(session),
        }
    if code == "department-summary":
        data = department_summary(session, query)
        row_count = (
            len(data["teams"])
            + sum(len(team["members"]) for team in data["teams"])
            + len(data["unassigned"])
        )
        _check_export_limit(row_count)
        return [], {
            "title": EXPORT_TITLES["department-summary"],
            "row_count": row_count,
            "filters": _filter_text(session, query),
            "department": data,
            "company_name": _company_name(session),
        }
    if code == "business-stats":
        total = report_repository.count_business_stats(session, query)
        _check_export_limit(total)
        rows = report_repository.list_business_stats(
            session, query, offset=0, limit=REPORT_EXPORT_MAX_ROWS
        )
        sums = report_repository.sum_business_stats(session, query)
        return [_business_row(r) for r in rows], {
            "title": EXPORT_TITLES["business-stats"],
            "row_count": total,
            "filters": _filter_text(session, query),
            "summary": {
                "ship_total": _q2(_dec(sums["ship_total"])),
                "received_total": _q2(_dec(sums["received_total"])),
                "performance_total": _q2(_dec(sums["performance_total"])),
            },
            "company_name": _company_name(session),
        }
    if code == "payment-stats":
        data = payment_stats(session, query)
        rows = data["buckets"]
        return rows, {
            "title": EXPORT_TITLES["payment-stats"],
            "row_count": len(rows),
            "filters": _filter_text(session, query),
            "summary": data["totals"],
            "buckets": data,
            "company_name": _company_name(session),
        }
    raise BadRequestError(f"未知的报表编码：{code}")


def _check_export_limit(row_count: int) -> None:
    """导出上限（需求「超限提示」口径）：超过即 400 引导缩小筛选。"""
    if row_count > REPORT_EXPORT_MAX_ROWS:
        raise BadRequestError(
            f"导出数据量 {row_count} 行超过上限 {REPORT_EXPORT_MAX_ROWS} 行，"
            "请缩小筛选范围（如按月导出）"
        )


def _filter_text(session, query) -> str:
    """筛选条件摘要（导出页眉展示；未设置项不展示；ID 转名称）。

    页眉是签字稿追溯筛选范围的唯一凭据：漏掉人员/经理/客户/归属人/
    状态会让复核者把筛选结果当成全量数据。
    """
    personnel_ids = {
        value
        for field in ("personnel_id", "manager_id", "owner_personnel_id")
        if (value := getattr(query, field, None)) not in (None, "")
    }
    personnel_names = _personnel_names(session, personnel_ids)
    parts = []
    for field, label in (
        ("settlement_month", "统计月份"),
        ("personnel_id", "人员"),
        ("manager_id", "经理"),
        ("customer_id", "客户"),
        ("owner_personnel_id", "归属人"),
        ("customer_type", "客户类型"),
        ("product_category", "产品类别"),
        ("role_code", "岗位"),
        ("status", "状态"),
        ("keyword", "关键字"),
        ("date_from", "日期起"),
        ("date_to", "日期止"),
    ):
        value = getattr(query, field, None)
        if value in (None, ""):
            continue
        if field in ("personnel_id", "manager_id", "owner_personnel_id"):
            name = personnel_names.get(value)
            parts.append(f"{label} {name}(#{value})" if name else f"{label} #{value}")
        elif field == "customer_id":
            name = _customer_name(session, value)
            parts.append(f"{label} {name}(#{value})" if name else f"{label} #{value}")
        elif field == "customer_type":
            parts.append(f"{label} {CUSTOMER_TYPE_LABELS.get(value, value)}")
        elif field == "product_category":
            parts.append(f"{label} {PRODUCT_CATEGORY_LABELS.get(value, value)}")
        elif field == "role_code":
            parts.append(f"{label} {_role_name_by_code(session, value) or value}")
        elif field == "status":
            parts.append(f"{label} {BUSINESS_STATUS_LABELS.get(value, value)}")
        else:
            parts.append(f"{label} {value}")
    return " ｜ ".join(parts) or "全部"


def _personnel_names(session, ids: set[int]) -> dict[int, str]:
    """批量取人员姓名；查不到时由调用方回退展示 #id。"""
    if not ids:
        return {}
    rows = session.execute(
        select(Personnel.id, Personnel.personnel_name).where(Personnel.id.in_(ids))
    ).all()
    return dict(rows)


def _customer_name(session, customer_id: int) -> str | None:
    """客户名称（导出页眉 ID→名称）。"""
    return session.execute(
        select(Customer.company_name).where(Customer.id == customer_id)
    ).scalar_one_or_none()


def _role_name_by_code(session, role_code: str) -> str | None:
    """岗位名称（导出页眉展示中文，而不是内部编码）。"""
    return session.execute(
        select(BusinessRole.role_name).where(BusinessRole.role_code == role_code)
    ).scalar_one_or_none()


def _company_name(session) -> str:
    """导出页眉公司名（未配置时 system_setting_service 返回默认「衍水集团」）。"""
    from app.services import system_setting_service

    return system_setting_service.get_setting(session).company_name