fix(cpa): sales bill-type whitelist for customer revenue caliber (P0)

Customer revenue/concentration now filters bill_type IN (1,4,14) (XSD/XSTHD/XSHHD).

Non-sales docs (JHD purchase, YFKD prepay, YSKD accept, QTRK, SKD, YBFYD) carry SUPPLIER unit_id and were polluting 'customer concentration' (old Top1/Top2 were our biggest suppliers; root cause of 6.04x base gap).

Unify sign filter to (sum_money+sum_tax_money)>0 (equivalent to money_only on current data, diff 0 rows) and correct the withdrawn 407-row/17.2% wording in cpa_caliber docstring.

Deriver: anchors from cpa_caliber single source; new --concentration overwrite and --only concentration (minimal 9-row write face) with pre-overwrite backup.

Tests: fixture gains bill_type/sum_tax_money; +5 whitelist cases (44 passed targeted).

backend/tests/test_customer_concentration_rule.py

@@ -6,6 +6,8 @@
   2. _customer_revenue_shares 客户收入聚合（zxt_masterbill 数据源）
   3. _check_customer_concentration 双数据源（客户收入 / KPI 口径）+ 黄红灯分级
   4. check-all 与 /run-customer-concentration 触发链路 + 去重
+  5. **销售类单据白名单**（P0 纠错 2026-10-04）：bill_type IN (1,4,14) 生效、
+     非销售单据（供应商）被排除、预警路径与 CPA 口径同源同式
 """
 import pytest
 from sqlalchemy import text as sa_text
@@ -37,21 +39,37 @@ def _isolate_zxt_masterbill():
 
 
 def _seed_masterbill(db: Session, rows, entity_id: int = 1):
-    """在测试库建 zxt_masterbill 并写入 (unit_id, amount, bill_date) 测试数据"""
+    """在测试库建 zxt_masterbill 并写入
+    (unit_id, amount, bill_date[, bill_type[, sum_tax_money]]) 测试数据
+
+    2026-10-04 P0 口径纠错后聚合过滤含**销售类白名单** `bill_type IN (1,4,14)`
+    与**统一符号口径** `(sum_money + sum_tax_money) > 0` ⇒ 夹具必须带 `bill_type` /
+    `sum_tax_money` 两列（旧夹具只有 sum_money，改用例夹具属为适配新契约的**显式改写**）：
+      * bill_type 默认 1 = 销售单 XSD；逐行可指定应被排除的非销售单据
+        （0=JHD 进货 / 129=YFKD 预付款 / 17=QTRK 其它入库 / 103=YBFYD 费用 / 128=YSKD 验收
+         —— 这些行的 unit_id 是供应商）。
+      * sum_tax_money 默认 0.0。
+    """
     db.execute(sa_text("""
         CREATE TABLE IF NOT EXISTS zxt_masterbill (
             id INTEGER PRIMARY KEY,
             entity_id INTEGER,
             unit_id INTEGER,
+            bill_type INTEGER,
             sum_money FLOAT,
+            sum_tax_money FLOAT,
             bill_date DATE
         )
     """))
-    for i, (unit_id, amount, bill_date) in enumerate(rows, start=1):
+    for i, row in enumerate(rows, start=1):
+        unit_id, amount, bill_date = row[0], row[1], row[2]
+        bill_type = row[3] if len(row) > 3 else 1
+        tax = row[4] if len(row) > 4 else 0.0
         db.execute(sa_text(
-            "INSERT INTO zxt_masterbill (id, entity_id, unit_id, sum_money, bill_date) "
-            "VALUES (:id, :eid, :uid, :amt, :bd)"
-        ), {"id": i, "eid": entity_id, "uid": unit_id, "amt": amount, "bd": bill_date})
+            "INSERT INTO zxt_masterbill (id, entity_id, unit_id, bill_type, sum_money, "
+            "sum_tax_money, bill_date) VALUES (:id, :eid, :uid, :bt, :amt, :tax, :bd)"
+        ), {"id": i, "eid": entity_id, "uid": unit_id, "bt": bill_type, "amt": amount,
+            "tax": tax, "bd": bill_date})
     db.commit()
 
 
@@ -140,6 +158,72 @@ class TestCustomerRevenueAggregation:
         assert shares[0][0] == 101 and shares[0][2] == 60.0
 
 
+class TestSalesBillTypeWhitelist:
+    """P0 口径纠错（2026-10-04）：单据类型白名单（销售类 bill_type IN (1,4,14)）
+
+    背景：非销售单据（进货/预付款/验收/入库/收款/费用）的 unit_id 是**供应商**
+    （abst 实读「向【酣客酒业（广州）】进货」「预付款单」），混入会把
+    「客户集中度」度量成「往来单位（含供应商）集中度」。
+    """
+
+    def test_purchase_and_prepay_rows_excluded(self, db: Session):
+        _seed_masterbill(db, [
+            (152, 600.0, "2026-08-01", 1),     # XSD 销售单 → 计入
+            (193, 300.0, "2026-08-02", 4),     # XSTHD 销售退货 → 计入（销售类）
+            (146, 9000.0, "2026-08-03", 0),    # JHD 进货（供应商）→ 排除
+            (146, 8000.0, "2026-08-04", 129),  # YFKD 预付款（供应商）→ 排除
+            (474, 7000.0, "2026-08-05", 17),   # QTRK 其它入库（供应商）→ 排除
+            (101, 5000.0, "2026-08-06", 103),  # YBFYD 一般费用单 → 排除
+            (102, 4000.0, "2026-08-07", 128),  # YSKD 验收单 → 排除
+        ])
+        shares, total, _ = _customer_revenue_shares(db, 1, lookback_months=12, top_n=2)
+        assert total == 900.0
+        assert [s[0] for s in shares] == [152, 193]
+        assert shares[0][2] == round(600.0 / 900.0 * 100, 2)
+
+    def test_sales_whitelist_in_generated_sql(self):
+        from app.utils import cpa_caliber
+        sql = cpa_caliber._sql_window()
+        assert "bill_type IN (1, 4, 14)" in sql          # 白名单生效
+        assert "(sum_money + sum_tax_money) > 0" in sql  # 统一书面口径
+        assert sql == cpa_caliber._sql_window("tax_incl", "sales")
+        all_sql = cpa_caliber._sql_window(bill_scope="all")
+        assert "bill_type" not in all_sql                # 对拍用全单据口径不带白名单
+
+    def test_unknown_scope_and_sign_rejected(self):
+        from app.utils import cpa_caliber
+        with pytest.raises(ValueError):
+            cpa_caliber._sql_window(bill_scope="bogus")
+        with pytest.raises(ValueError):
+            cpa_caliber._sql_window(sign_basis="bogus")
+
+    def test_sign_caliber_semantics_on_negative_row(self, db: Session):
+        """负额行（sum_money<0、含税>0）：tax_incl 计入 / money_only 排除 ⇒ 两式**非恒等**。
+
+        本库当前数据**不存在**此类行（2026-01~09 双向差集 0 行；全表亦 0 行），
+        故「两口径等价」是**数据事实**（财务复验 §5.1），不是恒等式——本用例固化语义，
+        防后人据「等价」误删符号过滤。
+        """
+        from app.database import get_engine
+        from app.utils import cpa_caliber
+        _seed_masterbill(db, [(999, -100.0, "2026-08-03", 1, 130.0)])
+        incl = cpa_caliber.fetch_monthly_revenue(get_engine(), 1, sign_basis="tax_incl")
+        money = cpa_caliber.fetch_monthly_revenue(get_engine(), 1, sign_basis="money_only")
+        assert incl.get("2026-08") == [(999, -100.0)]   # 含税净额 +30 > 0 ⇒ 计入
+        assert "2026-08" not in money                   # sum_money -100 ⇒ 排除
+
+    def test_alert_path_shares_single_caliber_with_cpa(self, db: Session):
+        """预警路径与 CPA 派生器同源同式（防「同一客户收入两份结果」）"""
+        from datetime import date, timedelta
+        from app.database import get_engine
+        from app.utils import cpa_caliber
+        _seed_masterbill(db, [(152, 600.0, "2026-08-01", 1), (146, 9000.0, "2026-08-03", 0)])
+        shares, total, _ = _customer_revenue_shares(db, 1, lookback_months=12, top_n=5)
+        cpa = cpa_caliber.fetch_revenue_rows(
+            get_engine(), 1, date.today() - timedelta(days=360), date.today(), 5)
+        assert shares == cpa[0] and total == cpa[1] == 600.0
+
+
 class TestConcentrationChecker:
     """占比判定：阈值 / 黄红灯 / 双数据源"""