feat(cvp): CM≤0 fail-closed 禁写0.0 + 博海BEP扩面(新口径) + 影子CVP标注is_mock + 前端NULL守卫/不适用

- kpi_bep_deriver.py: 实体口径注册表(app/utils/bep_caliber.py 单一事实源)；博海(6001/6401/6601-03/1602)；
  fail-closed② 边际贡献非正/固定成本退化 ⇒ 五条保本值 NULL+pending+remark'不适用'(禁回落0.0)
- dashboard.py /bep-card: 多实体口径 + not_applicable 态返回 label/reason
- predict.py /cvp-detailed: 显式 source=scenario_simulation + is_mock=true(影子CVP标注)
- 前端 BEPBreakEvenCard.vue: 全量数值判空 + '不适用'态；PredictDashboard.vue: 情景模拟·非实测标签

验收 accept-bep-cvp-20261003.py: BEFORE 2/11 → AFTER 11/11 PASS
任务 finance-20261003-cvp-fix-and-bohai-coverage-fullstack

backend/app/api/dashboard.py

@@ -12,6 +12,8 @@ from app.utils.cache import get as cache_get, set as cache_set
 from app.utils.voucher_guard import apply_voucher_guard
 from app.utils.threshold_parser import eval_threshold
 from app.utils.alert_entity_scope import month_period_clause
+# BEP 实体口径单一事实源（2026-10-03 扩面：酣客 entity1 / 博海 entity2 同表驱动派生器与卡面）
+from app.utils.bep_caliber import CLOSING_SUMMARY_LIKE, caliber_or_none
 # 「实测区 / 预估区」分区口径单一事实源（财务裁定 2026-10-02，任总「把 H2 预测行与实际分离」）
 # —— 预估行（data_status='estimated' 或 source_type='forecast'）禁进实测汇总 / 趋势序列 /
 #    预警依据；仅 include_forecast=true 时以独立字段（forecast_value / is_forecast）单列返回。
@@ -47,21 +49,27 @@ BEP_CODES = ("F_BEP_REVENUE", "F_BEP_COVER", "F_BEP_GAP",
              "F_BEP_REVENUE_CASH", "F_BEP_COVER_CASH", "F_BEP_REBATE")
 BEP_BOOK_CODES = ("F_BEP_REVENUE", "F_BEP_COVER", "F_BEP_GAP")  # 账面3条必须齐全才 available
 BEP_CASH_CODES = ("F_BEP_REVENUE_CASH", "F_BEP_COVER_CASH")
-BEP_REBATE_CODE = "F_BEP_REBATE"        # 实测渠补率派生KPI编码（卡面单一事实源）
+BEP_REBATE_CODE = "F_BEP_REBATE"        # 变动/渠补率派生KPI编码（卡面单一事实源）
+# 展示用输入口径常量（**仅酣客(entity1)**；多实体一律走 app/utils/bep_caliber.py 的 ENTITY_CALIBERS，
+# 2026-10-03 扩面：博海 entity2 为 6001/6401/6601+6602+6603/1602）
 BEP_SALES_SUBJECT = "5001"
 BEP_ADMIN_PREFIX = "5602"
 BEP_DEP_SUBJECT = "560213"
-# 政策常量：仅作对照展示（2026-10-02 起不参与任何计算）
+# 政策常量：仅作对照展示（2026-10-02 起不参与任何计算；博海无渠补科目 ⇒ None）
 BEP_REBATE_POLICY_PCT = 84.61
 
 
 def _bep_sum_field(db, entity_id: int, period_from: str, period_to: str,
-                   field: str, subject_filter=None) -> float:
+                   field: str, subject_filter=None, *, exclude_closing: bool = False,
+                   subject_filters=None) -> float:
     """聚合 voucher_details 金额（元），subject_filter: ('eq', code) / ('like', prefix)
 
     field="net" = 借−贷 净额（口径4：费用/损益一律净额）。
     ⚠️ 净额只在 carry_forward==0 行域成立（含结转腿时损益类净额恒 0）
        —— 见 /srv/hermes/wisdom/_decisions/cma-expense-profit-net-caliber-20261002.md。
+    exclude_closing（2026-10-03）：该账套结转腿未标 carry_forward 时（博海：全账套 cf 恒 0），
+       须按 summary NOT LIKE '%结转%' 显式剔除，否则已结账期间净额恒 0。
+    subject_filters：多条 OR（固定成本 6601+6602+6603）。
     作废/撤单标记过滤（2026-09-14 收口）: 已作废凭证不参与 BEP 均值。
     """
     expr = (VoucherDetail.debit_amount - VoucherDetail.credit_amount
@@ -72,8 +80,18 @@ def _bep_sum_field(db, entity_id: int, period_from: str, period_to: str,
         VoucherDetail.period >= period_from,
         VoucherDetail.period <= period_to,
     )
-    if subject_filter:
-        kind, code = subject_filter
+    if exclude_closing:
+        q = q.filter(or_(VoucherDetail.summary.is_(None),
+                         ~VoucherDetail.summary.like(CLOSING_SUMMARY_LIKE)))
+    filt = subject_filter
+    if subject_filters:
+        clauses = []
+        for kind, code in subject_filters:
+            clauses.append(VoucherDetail.subject_code == code if kind == "eq"
+                           else VoucherDetail.subject_code.like(code + "%"))
+        q = q.filter(or_(*clauses))
+    elif filt:
+        kind, code = filt
         if kind == "eq":
             q = q.filter(VoucherDetail.subject_code == code)
         elif kind == "like":
@@ -83,6 +101,24 @@ def _bep_sum_field(db, entity_id: int, period_from: str, period_to: str,
     return float(val or 0.0)
 
 
+def _bep_inputs(db, entity_id: int, cal: dict, period_from: str, period: str, months: int) -> dict:
+    """卡面展示用输入（万元/百分比）——按实体口径现算，与派生器同源同式。"""
+    sales = _bep_sum_field(db, entity_id, period_from, period, cal["revenue_field"],
+                           cal["revenue_filter"], exclude_closing=cal["exclude_closing"]) / 10000.0
+    admin = _bep_sum_field(db, entity_id, period_from, period, "net",
+                           subject_filters=cal["fixed_filters"],
+                           exclude_closing=cal["exclude_closing"]) / 10000.0
+    dep = _bep_sum_field(db, entity_id, period_from, period, cal["dep_field"],
+                         cal["dep_filter"], exclude_closing=cal["exclude_closing"]) / 10000.0
+    return {
+        "sales_avg": round(sales / months, 2),
+        "admin_avg": round(admin / months, 2),
+        "dep_avg": round(dep / months, 2),
+        "cash_admin_avg": round((admin - dep) / months, 2),
+    }
+
+
+
 def _bep_level(value, kpi) -> str:
     """按 KPI 静态阈值文本判定级别（绿→黄→红，命中即止），无阈值返回 none。
     与 alert_generator / kpis._static_threshold_level 语义一致。"""
@@ -118,6 +154,12 @@ def get_bep_card(
       · 账面 / 现金两条路径**统一读派生落库值**（不再实时复算 voucher）；
       · fail-closed：六条派生值同期不齐（尤其缺渠补率）⇒ available=False，不出保本值、不回落常量。
     """
+    cal = caliber_or_none(entity_id)
+    if cal is None:
+        return {"available": False, "entity_id": entity_id,
+                "message": f"entity={entity_id} 未注册 BEP 口径（见 app/utils/bep_caliber.py）",
+                "rebate_policy_pct": BEP_REBATE_POLICY_PCT, "readonly": True}
+
     kpis = {k.kpi_code: k for k in db.query(KPIDefinition).filter(
         KPIDefinition.entity_id == entity_id,
         KPIDefinition.status == "active",
@@ -140,9 +182,11 @@ def get_bep_card(
         month_period_clause(KPIValue.period),
     ).order_by(KPIValue.period.desc(), KPIValue.id.desc()).all()
 
-    by_code = {}  # {code: {period: value|None}}
+    by_code = {}    # {code: {period: value|None}}
+    remark_map = {}  # {(code, period): remark}  —— 用于区分「不适用」与「缺数」
     for v, code in rows:
         by_code.setdefault(code, {}).setdefault(v.period, v.actual_value)
+        remark_map.setdefault((code, v.period), v.remark or "")
 
     # 卡面期 = 账面三条派生行的**最新期间**（与派生器目标期一致）
     book_periods = sorted({p for c in BEP_BOOK_CODES for p in by_code.get(c, {})}, reverse=True)
@@ -151,25 +195,44 @@ def get_bep_card(
                 "message": "尚无派生值，请先运行 kpi_bep_deriver.py",
                 "rebate_policy_pct": BEP_REBATE_POLICY_PCT, "readonly": True}
     period = book_periods[0]
+    year = period[:4]
+    months = int(period[5:7])
+    period_from = f"{year}-01"
 
-    # fail-closed：六条派生值（含实测渠补率）本期必须齐全，缺一条即不出保本值
+    # fail-closed：六条派生值（含变动成本率）本期必须齐全，缺一条即不出保本值
     missing_at_period = [c for c in BEP_CODES if by_code.get(c, {}).get(period) is None]
     if missing_at_period:
+        # ① 不适用（派生器 fail-closed 落库：remark 已注明「保本点不适用」）
+        #    —— 与「缺数」区分：卡面显示「不适用」而非「数据不齐」，且不得显示 0。
+        na_remarks = [remark_map.get((c, period), "") for c in missing_at_period]
+        na_hit = [r for r in na_remarks if "不适用" in r]
+        if na_hit and BEP_REBATE_CODE not in missing_at_period:
+            reason = na_hit[0]
+            label = ("边际贡献为负 · 保本点不适用" if "边际贡献非正" in reason
+                     else "固定成本退化 · 保本点不适用")
+            return {"available": False, "not_applicable": True, "entity_id": entity_id,
+                    "period": period, "months": months,
+                    "label": label, "reason": reason,
+                    "rebate_pct": by_code.get(BEP_REBATE_CODE, {}).get(period),
+                    "rebate_policy_pct": (cal.get("policy_pct")
+                                          if cal.get("policy_pct") is not None else BEP_REBATE_POLICY_PCT),
+                    "entity_name": cal["name"],
+                    "missing_codes": missing_at_period,
+                    "derived_periods": book_periods[:6],
+                    "data_source": "derived", "readonly": True}
+        # ② 缺数（真不齐）
         if BEP_REBATE_CODE in missing_at_period:
-            msg = ("渠补率(实测)不可得：本期未落 F_BEP_REBATE 派生值 ⇒ 不出保本值"
+            msg = (f"{cal['margin_label']}不可得：本期未落 F_BEP_REBATE 派生值 ⇒ 不出保本值"
                    "（fail-closed，不回落政策常量、不跨期回落）")
         else:
             msg = ("本期派生值不齐 %s ⇒ 不出保本值（fail-closed，不跨期回落）"
                    % ",".join(missing_at_period))
         return {"available": False, "entity_id": entity_id, "period": period,
                 "message": msg, "missing_codes": missing_at_period,
-                "rebate_policy_pct": BEP_REBATE_POLICY_PCT,
+                "rebate_policy_pct": (cal.get("policy_pct") if cal.get("policy_pct") is not None
+                                      else BEP_REBATE_POLICY_PCT),
                 "derived_periods": book_periods[:6], "readonly": True}
 
-    year = period[:4]
-    months = int(period[5:7])
-    period_from = f"{year}-01"
-
     # 六条派生落库值（同期）—— 账面 / 现金两条路径同一来源，卡面不做实时复算
     d = {c: by_code[c][period] for c in BEP_CODES}
     book_bep = float(d["F_BEP_REVENUE"])
@@ -181,14 +244,13 @@ def get_bep_card(
     rebate_pct = float(d[BEP_REBATE_CODE])       # 实测累计渠补率（单一事实源）
     cm_pct = round(100.0 - rebate_pct, 2)
 
-    # 输入口径（万元，展示用；数值口径一律以派生落库值为准）
-    sales_avg = _bep_sum_field(db, entity_id, period_from, period,
-                               "credit_amount", ("eq", BEP_SALES_SUBJECT)) / 10000.0 / months
-    admin_avg = _bep_sum_field(db, entity_id, period_from, period,
-                               "net", ("like", BEP_ADMIN_PREFIX)) / 10000.0 / months
-    dep_avg = _bep_sum_field(db, entity_id, period_from, period,
-                             "net", ("eq", BEP_DEP_SUBJECT)) / 10000.0 / months
-    cash_admin = admin_avg - dep_avg
+    # 输入口径（万元，展示用；数值口径一律以派生落库值为准）——按实体口径现算
+    inp = _bep_inputs(db, entity_id, cal, period_from, period, months)
+    sales_avg = inp["sales_avg"]
+    admin_avg = inp["admin_avg"]
+    dep_avg = inp["dep_avg"]
+    cash_admin = inp["cash_admin_avg"]
+    policy_pct = cal.get("policy_pct")   # 博海无渠补政策常量 ⇒ None（前端不显示对照）
 
     # 回显六条派生落库值（同期）
     derived = {c: {"period": period, "value": d[c]} for c in BEP_CODES}

backend/app/api/predict.py

@@ -114,7 +114,12 @@ def api_scenario_analysis(data: dict):
 
 @router.post("/cvp-detailed")
 def api_cvp_detailed(data: dict):
-    """CVP本量利详细分析 — 含改善方案推演和保本图数据 (CMA P2)"""
+    """CVP本量利详细分析 — 含改善方案推演和保本图数据 (CMA P2)
+
+    ⚠️ 情景模拟器（scenario simulation）：入参为**假设值**推演（前端滑杆），
+       非 CMA 实测口径。真实实测口径见派生 KPI `F_BEP_*`（kpi_bep_deriver.py，单一事实源）；
+       响应显式带 source='scenario_simulation' + is_mock=True，前端据此标注「情景模拟·非实测」。
+    """
     try:
         fixed_cost = float(data.get("fixed_cost", 617))
         variable_cost_rate = float(data.get("variable_cost_rate", 0.4862))
@@ -151,6 +156,9 @@ def api_cvp_detailed(data: dict):
             chart_data.append({"volume": vol, "revenue": rev, "total_cost": tc, "profit": round(rev - tc, 2)})
 
         return {
+            "source": "scenario_simulation",
+            "is_mock": True,
+            "basis": "user_input_scenario",
             "fixed_cost": fixed_cost,
             "variable_cost_rate": round(variable_cost_rate * 100, 2),
             "unit_price": unit_price,

backend/app/utils/bep_caliber.py

@@ -0,0 +1,78 @@
+# -*- coding: utf-8 -*-
+"""BEP（本量利·保本点）实体口径注册表 —— **单一事实源**。
+
+被两侧共用，避免口径漂移：
+  · 派生落库写入面：`backend/scripts/kpi_bep_deriver.py`
+  · 卡面读取面    ：`backend/app/api/dashboard.py::/bep-card`
+
+口径（2026-10-03 财务裁定，任务 finance-20261003-cvp-fix-and-bohai-coverage-fullstack）：
+
+| 项 | entity 1 陕西酣客 | entity 2 博海 |
+|---|---|---|
+| 变动成本（分子） | Σ571103 借方（渠补/捐赠支出） | Σ6401 借方（主营业务成本） |
+| 收入基数（分母） | Σ5001 贷方（主营业务收入） | Σ6001 贷方（主营业务收入） |
+| 变动成本率 | Σ571103借 ÷ Σ5001贷（实测渠补率） | Σ6401借 ÷ Σ6001贷（主营业务成本率） |
+| 固定成本 | `5602%`（管理费用，含折旧）借−贷净额 | `6601+6602+6603`（销售/管理/财务费用）借−贷净额 |
+| 折旧剔除（现金口径） | `560213`（管理费用-折旧叶子） | `1602` 累计折旧**当期贷方发生额**（见下） |
+| 本期利润结转科目 | `3103` 本年利润 | `4103` 本年利润 |
+| 结账信号次选（落盘） | `/root/WB_WS/_data/zxt-hanke/{YYYY.MM}/check.md` | 无（只用 DB 信号） |
+
+博海折旧口径说明：博海科目表只到 4 位一级科目（无费用类折旧叶子，**不存在** 酣客式 `560213`），
+唯一含「折旧」的是资产类 `1602 累计折旧`；其**当期贷方发生额** = 当期计提折旧额（对方科目
+计入 `6602 管理费用`），故取它作现金口径剔除项。实测 2026-01..07 每月 1,468.83 元，
+2026-08 起无计提行 ⇒ 2026-08 剔除额为 0（已在回报件列明）。
+
+⚠️ 博海账套的「期间损益结转腿」（`summary='结转期间损溢'`，凭证如 `记-705/记-706`）
+**未**标 `carry_forward=1`（全账套 17343 行 carry_forward 恒 0）⇒ 若不显式剔除，
+损益类科目「借−贷」净额在已结账月份恒为 0，会把指标静默清零
+（口径见 `/srv/hermes/wisdom/_decisions/cma-expense-profit-net-caliber-20261002.md`）。
+故博海口径 `exclude_closing=True`。
+"""
+CLOSING_SUMMARY_LIKE = "%结转%"
+
+# 酣客结账信号次选来源（智享通落盘 check.md；与 app/api/data.py 的 ZXT_LANDING_DIR 同源）
+ZXT_LANDING_DIR_HANKE = "/root/WB_WS/_data/zxt-hanke"
+
+ENTITY_CALIBERS = {
+    1: dict(
+        name="陕西酣客",
+        margin_label="实测渠补率",
+        margin_desc="Σ571103借方 ÷ Σ5001贷方",
+        revenue_field="credit_amount", revenue_filter=("eq", "5001"),
+        varcost_field="debit_amount", varcost_filter=("eq", "571103"),
+        fixed_filters=[("like", "5602")],
+        fixed_label="管理费",
+        dep_field="net", dep_filter=("eq", "560213"),
+        closing_subject="3103",
+        landing_dir=ZXT_LANDING_DIR_HANKE,
+        exclude_closing=False,
+        policy_pct=84.61,          # 政策常量：仅对照展示，不参与计算（仅酣客有）
+    ),
+    2: dict(
+        name="博海",
+        margin_label="变动成本率(主营业务成本率)",
+        margin_desc="Σ6401借方 ÷ Σ6001贷方",
+        revenue_field="credit_amount", revenue_filter=("eq", "6001"),
+        varcost_field="debit_amount", varcost_filter=("eq", "6401"),
+        fixed_filters=[("like", "6601"), ("like", "6602"), ("like", "6603")],
+        fixed_label="固定成本(6601+6602+6603)",
+        dep_field="credit_amount", dep_filter=("eq", "1602"),
+        closing_subject="4103",
+        landing_dir=None,
+        exclude_closing=True,
+        policy_pct=None,            # 博海无渠补政策常量
+    ),
+}
+
+
+def caliber_or_none(entity_id: int):
+    """取实体口径；未注册返回 None（调用方自行决定放行/拒答）。"""
+    return ENTITY_CALIBERS.get(entity_id)
+
+
+def caliber_for(entity_id: int) -> dict:
+    """取实体口径；未注册抛 KeyError（写入面用，fail-closed）。"""
+    cal = ENTITY_CALIBERS.get(entity_id)
+    if cal is None:
+        raise KeyError(f"entity={entity_id} 未注册 BEP 口径（见 app/utils/bep_caliber.py）")
+    return cal

backend/scripts/kpi_bep_deriver.py

@@ -1,38 +1,57 @@
 """保本点(盈亏平衡)派生KPI执行器 — 管理会计OS (cma-bep-kpi 2026-09-08)
 
-按财务Bot权威口径（陕西酣客_保本点分析_2026年1-7月.md）自动计算并落库五个派生KPI：
-  F_BEP_REVENUE      保本销售额(万元)     = 月均管理费 ÷ 边际贡献率 (账面口径,含折旧)
+按财务Bot权威口径（陕西酣客_保本点分析_2026年1-7月.md）自动计算并落库六个派生KPI：
+  F_BEP_REVENUE      保本销售额(万元)     = 月均固定成本 ÷ 边际贡献率 (账面口径,含折旧)
   F_BEP_COVER        保本覆盖率(%)       = 月均销售 ÷ 保本销售额 × 100  (正向: >=100绿 >=85黄 <85红)
   F_BEP_GAP          保本缺口(%)         = (保本销售额-月均销售) ÷ 保本销售额 × 100 (反向: <=0绿 <=15黄 >15红)
-  F_BEP_REVENUE_CASH 现金保本销售额(万元) = (月均管理费-月均折旧) ÷ 边际贡献率 (现金口径,剔除折旧560213,中性无阈值)
+  F_BEP_REVENUE_CASH 现金保本销售额(万元) = (月均固定成本-月均折旧) ÷ 边际贡献率 (现金口径,中性无阈值)
   F_BEP_COVER_CASH   现金保本覆盖率(%)   = 月均销售 ÷ 现金保本销售额 × 100 (正向: >=100绿 >=85黄 <85红)
-  F_BEP_REBATE       实测渠补率(%)       = Σ(571103借方) ÷ Σ(5001贷方) × 100 (YTD累计; 卡面单一事实源,无阈值)
+  F_BEP_REBATE       变动/渠补率(%)      = 见下方「实体口径注册表」 (YTD累计; 卡面单一事实源,无阈值)
+
+实体口径注册表（2026-10-03 新增，任务 finance-20261003-cvp-fix-and-bohai-coverage-fullstack）：
+  · entity 1 陕西酣客：变动成本率 = Σ571103借方 ÷ Σ5001贷方（实测渠补率）；固定成本 = 5602% 净额；
+    折旧剔除 = 560213（管理费用-折旧叶子）。
+  · entity 2 博海：**无渠补科目(571103)**，变动成本 = Σ6401借（主营业务成本），
+    变动成本率 = Σ6401借 ÷ Σ6001贷；固定成本 = (6601 销售费用 + 6602 管理费用 + 6603 财务费用) 净额；
+    折旧剔除 = 1602 累计折旧「当期贷方发生额」（博海科目表只到 4 位一级，无费用类折旧叶子；
+    2026-08 起博海 1602 无计提行，剔除额为 0 —— 见回报件）。
+    博海明细账的期间损益结转腿（summary='结转期间损溢'，账套内 **未** 标 carry_forward=1）
+    必须显式剔除，否则净额恒 0 会把已结账期间清零（口径见
+    /srv/hermes/wisdom/_decisions/cma-expense-profit-net-caliber-20261002.md）。
 
 口径（与财务Bot报告一致）：
-- 销售收入: voucher_details.subject_code='5001'(主营业务收入) 贷方合计，当年1月至目标月 YTD 月均
-- 管理费:   subject_code LIKE '5602%'(管理费用，含560213折旧) 借−贷净额合计(carry_forward=0)，YTD 月均 → 账面口径
-- 折旧:     subject_code = '560213'(管理费用-折旧叶子) 借−贷净额合计(carry_forward=0)，YTD 月均 → 现金口径剔除项(eq精确匹配,防5602130误含)
-- 渠补率:   **实测累计口径**（2026-10-02 财务裁定，任总 11:43 CST 放行「改，这样数据更加真实」）
-            渠补率(实测) = Σ(571103 借方) ÷ Σ(5001 贷方) × 100，期间 = 年初至当期(YTD)，保留 2 位小数。
+- 销售收入: entity1 = subject_code='5001'(主营业务收入) 贷方合计；entity2 = '6001' 贷方合计。当年1月至目标月 YTD 月均
+- 固定成本: entity1 = subject_code LIKE '5602%'(管理费用，含560213折旧) 借−贷净额合计(carry_forward=0)，YTD 月均
+            entity2 = 6601/6602/6603 借−贷净额合计（同上，但另需剔除结转腿）
+- 折旧:     entity1 = '560213' 借−贷净额；entity2 = '1602' 贷方发生额（现金口径剔除项）
+- 变动成本率: **实测累计口径**（2026-10-02 财务裁定，任总 11:43 CST 放行「改，这样数据更加真实」）
+            酣客 渠补率(实测) = Σ(571103 借方) ÷ Σ(5001 贷方) × 100，期间 = 年初至当期(YTD)，保留 2 位小数。
             `POLICY_REBATE_RATE_PCT = 84.61` 政策常量**仅作对照展示**（写进返回值 rebate_policy_pct / remark），
             **不参与任何计算**；`--rebate-rate` 显式传值时视为人工诊断覆盖（正常调用不再使用）。
-- 边际贡献率 = 100 − 渠补率(实测)
+- 边际贡献率 = 100 − 变动成本率
 - fail-closed 边界（2026-10-02 裁定）：某期 571103 或 5001 缺数/为 0 ⇒ **该期不出保本值**
-  （六条派生行写 actual_value=NULL + data_status='pending' + remark 注明「渠补率不可得」），
+  （六条派生行写 actual_value=NULL + data_status='pending' + remark 注明「变动成本率不可得」），
   **不得静默回落 84.61 常量**；累计口径天然平滑单月波动（8 月单月 571103/5001=134% 不影响累计值）。
+- fail-closed 边界 ②（2026-10-03 裁定，本单）：**变动成本率 ≥ 100% ⇔ 边际贡献率 ≤ 0 ⇒ 保本点不适用**。
+  该期 五条保本派生值（REVENUE/COVER/GAP/REVENUE_CASH/COVER_CASH）写 actual_value=NULL +
+  data_status='pending' + remark 含「边际贡献非正，保本点不适用」，**禁止回落 0.0**
+  （0.0 会被前端显示成「月保本 0 万、覆盖率 0%」，语义完全错误）；变动成本率本身照常落库。
+  与既有 fail-closed（缺数/为 0）**同一处理路径风格**，仅文案与触发条件不同。
 - 目标月:   --period 显式指定；默认自动选最近「已结账」完整月（当月跳过）。
-            结账信号优先：DB 损益结转凭证(carry_forward=1 & subject_code='3103') → check.md 文件；
+            结账信号优先：DB 损益结转凭证(carry_forward=1 & 本年利润科目 3103(酣客)/4103(博海)) → check.md 文件；
             两者皆无时才退回旧「销售额阈值」兜底（销售低 ≠ 未结账，仅保底用，日志标注依据）
 - 单位:     voucher 金额为元，聚合后 /10000 → 万元
 - 幂等:     同 kpi_id+period+source_type='derived' 存在则更新，可安全重跑；
             **不降级**（ASK-20260924-10 / 2026-09-24）：值未变或值变都不回写 data_status，
             保留既有状态（含人工/任总放行的 verified），避免「人工转正 → 次日派生静默打回 pending」。
             值变时 remark 留痕并落复核提示件（见 _reports/fullstack-<YYYYMMDD>-bep-value-changed-review.md）。
+            **例外**：fail-closed 两条路径（不可得 / 边际贡献非正）按裁定显式写 data_status='pending'。
 - 只写 source_type='derived' 行；不触碰 auto_collect/manual/excel/ledger 行；不改 collector 逻辑
 
 用法:
   venv/bin/python3 scripts/kpi_bep_deriver.py                    # 自动选目标月
   venv/bin/python3 scripts/kpi_bep_deriver.py --period 2026-07   # 指定期间(实跑验证用)
+  venv/bin/python3 scripts/kpi_bep_deriver.py --entity 2 --period 2026-08   # 博海（新口径）
   venv/bin/python3 scripts/kpi_bep_deriver.py --entity 1 --rebate-rate 84.61
   venv/bin/python3 scripts/kpi_bep_deriver.py --dry-run          # 只计算不落库
 """
@@ -45,7 +64,7 @@ from datetime import datetime, date
 sys.path.insert(0, os.path.dirname(os.path.dirname(os.path.abspath(__file__))))
 
 import re
-from sqlalchemy import func
+from sqlalchemy import func, or_
 from app.database import get_session_local
 from app.models import KPIValue, KPIDefinition, VoucherDetail, KPIAlert
 # 裁定 R1（2026-09-19 财务口径）：demo 账套不产生业务预警（派生值仍落库，仅跳过预警同步）
@@ -78,12 +97,23 @@ CORE_KPI_CODES = [c for c, _ in TARGET_KPIS if c != REBATE_KPI]
 # 现金口径 KPI 编码（计算路径独立于账面，remark 文案用现金口径）
 CASH_CODES = {"F_BEP_REVENUE_CASH", "F_BEP_COVER_CASH"}
 
-SALES_CODE = "5001"          # 主营业务收入
+SALES_CODE = "5001"          # 主营业务收入（酣客）
 ADMIN_PREFIX = "5602"        # 管理费用（含折旧叶子560213）
 DEP_SUBJECT = "560213"       # 管理费用-折旧（现金口径剔除项，eq 精确匹配防 5602130 误含）
 REBATE_CODE = "571103"       # 渠补/捐赠支出（校验用，不直接进公式）
 CARRY_SUBJECT = "3103"       # 本年利润（carry_forward=1 且该科目 = 该期损益结转凭证）
 
+# ── 实体口径注册表（2026-10-03）——单一事实源见 app/utils/bep_caliber.py ─────────
+# 变动成本率（rate）= numerator ÷ denominator（YTD 累计）：
+#   · 酣客：Σ571103借方(渠补) ÷ Σ5001贷方(收入)      —— 2026-10-02 财务裁定；结转账腿已由 carry_forward=1 标识
+#   · 博海：Σ6401借方(主营业务成本) ÷ Σ6001贷方(收入) —— 2026-10-03 财务裁定「新口径，勿套酣客渠补公式」
+# exclude_closing：该账套的「期间损益结转腿」是否需要用 summary 显式剔除
+#   （博海账套的结转行 carry_forward 仍是 0，不剔除则已结账期间净额恒 0 ⇒ 指标被清零）
+# 同表被 backend/app/api/dashboard.py::/bep-card 共用（口径不漂移）。
+from app.utils.bep_caliber import (          # noqa: E402  （紧随 sys.path 之后导入）
+    CLOSING_SUMMARY_LIKE, ENTITY_CALIBERS, caliber_for,
+)
+
 # 智享通落盘目录（与 app/api/data.py 的 ZXT_LANDING_DIR 一致）——结账信号次选来源
 ZXT_LANDING_DIR = "/root/WB_WS/_data/zxt-hanke"
 
@@ -152,12 +182,16 @@ def _month_range(period: str):
 
 
 def _sum_field(db, entity_id: int, period_from: str, period_to: str,
-               field: str, subject_filter=None) -> float:
+               field: str, subject_filter=None, *, exclude_closing: bool = False,
+               subject_filters=None) -> float:
     """聚合 voucher_details 金额（元）。subject_filter: ('eq', code) / ('like', prefix)
 
     field="net" = 借−贷 净额（口径4：费用/损益一律净额）。
     ⚠️ 净额只在 carry_forward==0 行域成立（含结转腿时损益类净额恒 0）
        —— 见 /srv/hermes/wisdom/_decisions/cma-expense-profit-net-caliber-20261002.md。
+    exclude_closing=True 时再显式剔除「期间损益结转腿」（summary 含「结转」）——
+    用于结转行未被标 carry_forward=1 的账套（博海），否则净额恒 0 会把已结账期间清零。
+    subject_filters: [('like','6601'), ('like','6602'), ...] 多科目 OR（与 subject_filter 二选一）
     """
     expr = (VoucherDetail.debit_amount - VoucherDetail.credit_amount
             if field == "net" else getattr(VoucherDetail, field))
@@ -167,70 +201,105 @@ def _sum_field(db, entity_id: int, period_from: str, period_to: str,
         VoucherDetail.period >= period_from,
         VoucherDetail.period <= period_to,
     )
+    if explicit := subject_filters:
+        q = q.filter(or_(*[_subject_clause(k, c) for k, c in explicit]))
     if subject_filter:
         kind, code = subject_filter
-        if kind == "eq":
-            q = q.filter(VoucherDetail.subject_code == code)
-        elif kind == "like":
-            q = q.filter(VoucherDetail.subject_code.like(code + "%"))
+        q = q.filter(_subject_clause(kind, code))
+    if exclude_closing:
+        q = q.filter(or_(VoucherDetail.summary.is_(None),
+                         ~VoucherDetail.summary.like(CLOSING_SUMMARY_LIKE)))
     val = q.scalar()
     return float(val or 0.0)
 
 
+def _subject_clause(kind: str, code: str):
+    """科目过滤谓词：('eq', code) 精确 / ('like', prefix) 前缀"""
+    if kind == "eq":
+        return VoucherDetail.subject_code == code
+    if kind == "like":
+        return VoucherDetail.subject_code.like(code + "%")
+    raise ValueError(f"未知科目过滤类型: {kind}")
+
+
+def compute_margin_rate(db, entity_id: int, period_from: str, period_to: str,
+                        caliber: dict = None) -> dict:
+    """变动成本率（YTD 累计，2 位小数）—— 按实体口径现算。
+
+    · 酣客(entity1)：Σ571103借方 ÷ Σ5001贷方（实测渠补率）
+    · 博海(entity2)：Σ6401借方 ÷ Σ6001贷方（主营业务成本率）
+
+    返回兼容既有键名：{'available', 'rebate_pct', 'rebate_sum_w', 'sales_sum_w', 'reason'}
+    （rebate_sum_w = 分子/变动成本，sales_sum_w = 分母/收入基数；供卡面/报告沿用）。
+
+    **fail-closed**：分子或分母缺数/为 0 ⇒ available=False, rebate_pct=None
+    （调用方不得回落政策常量，须按「不可得」处理）。
+    """
+    cal = caliber or ENTITY_CALIBERS[entity_id]
+    num_raw = _sum_field(db, entity_id, period_from, period_to,
+                         cal["varcost_field"], cal["varcost_filter"],
+                         exclude_closing=cal["exclude_closing"])
+    den_raw = _sum_field(db, entity_id, period_from, period_to,
+                         cal["revenue_field"], cal["revenue_filter"],
+                         exclude_closing=cal["exclude_closing"])
+    num_w, den_w = num_raw / 10000.0, den_raw / 10000.0
+    info = {
+        "rebate_sum_w": round(num_w, 2),
+        "sales_sum_w": round(den_w, 2),
+        "rebate_pct": None,
+        "available": False,
+        "reason": "",
+        "label": cal["margin_label"],
+        "desc": cal["margin_desc"],
+    }
+    if den_w <= 0:
+        info["reason"] = f"{cal['margin_label']}不可得：{cal['revenue_filter'][1]} 累计缺数或为 0"
+        return info
+    if num_w <= 0:
+        info["reason"] = f"{cal['margin_label']}不可得：{cal['varcost_filter'][1]} 累计缺数或为 0"
+        return info
+    info["available"] = True
+    info["rebate_pct"] = round(num_w / den_w * 100.0, 2)
+    return info
+
+
 def compute_rebate_rate(db, entity_id: int, period_from: str, period_to: str) -> dict:
-    """实测累计渠补率（2026-10-02 财务裁定口径）。
+    """实测累计渠补率（2026-10-02 财务裁定口径）—— 酣客(entity1) 专用薄封装。
 
     渠补率(实测) = Σ(571103 借方) ÷ Σ(5001 贷方) × 100，期间 = 年初至当期（YTD），保留 2 位小数。
       · 571103 = 渠补/捐赠支出（损益类费用科目）⇒ 本期发生额落**借方**；
       · 5001   = 主营业务收入 ⇒ 本期发生额落**贷方**；
       · 行域 = carry_forward=0（与 _sum_field 一致，排除期间损益结转腿）。
 
-    返回 {'available', 'rebate_pct', 'rebate_sum_w', 'sales_sum_w', 'reason'}；
-    **fail-closed**：分子或分母缺数/为 0 ⇒ available=False, rebate_pct=None
-    （调用方不得回落政策常量，须按「渠补率不可得」处理）。
+    保留本函数名/键名以兼容既有调用方与单测；通用实现见 compute_margin_rate。
     """
-    rebate_sum_w = _sum_field(db, entity_id, period_from, period_to,
-                              "debit_amount", ("eq", REBATE_CODE)) / 10000.0
-    sales_sum_w = _sum_field(db, entity_id, period_from, period_to,
-                             "credit_amount", ("eq", SALES_CODE)) / 10000.0
-    info = {
-        "rebate_sum_w": round(rebate_sum_w, 2),
-        "sales_sum_w": round(sales_sum_w, 2),
-        "available": False,
-        "rebate_pct": None,
-        "reason": "",
-    }
-    if sales_sum_w <= 0:
-        info["reason"] = "渠补率不可得：5001 贷方累计缺数或为 0"
-        return info
-    if rebate_sum_w <= 0:
-        info["reason"] = "渠补率不可得：571103 借方累计缺数或为 0"
-        return info
-    info["available"] = True
-    info["rebate_pct"] = round(rebate_sum_w / sales_sum_w * 100.0, 2)
-    return info
+    return compute_margin_rate(db, entity_id, period_from, period_to,
+                               ENTITY_CALIBERS.get(entity_id))
 
 
-def _month_sales(db, entity_id: int, period: str) -> float:
-    """单月销售收入（万元）——用于目标月完整度判断"""
-    return _sum_field(db, entity_id, period, period, "credit_amount",
-                      ("eq", SALES_CODE)) / 10000.0
+def _month_sales(db, entity_id: int, period: str, caliber: dict = None) -> float:
+    """单月销售收入（万元）——用于目标月完整度判断（按实体口径的收入科目）"""
+    cal = caliber or ENTITY_CALIBERS.get(entity_id) or ENTITY_CALIBERS[1]
+    return _sum_field(db, entity_id, period, period, cal["revenue_field"],
+                      cal["revenue_filter"], exclude_closing=cal["exclude_closing"]) / 10000.0
 
 
-def _is_period_closed(db, entity_id: int, period: str) -> tuple:
+def _is_period_closed(db, entity_id: int, period: str, caliber: dict = None) -> tuple:
     """判断该期间是否已结账（损益结转已完成）。返回 (bool, 依据说明)。
 
-    主信号（DB）: voucher_details 存在 carry_forward=1 且 subject_code='3103'(本年利润) 的行
-                  = 该期损益结转凭证已生成
-    次信号（文件）: ZXT_LANDING_DIR/{YYYY.MM}/check.md 同时含「本期: PASS」与「损益结转: PASS」
+    主信号（DB）: voucher_details 存在 carry_forward=1 且 subject_code=该账套本年利润科目
+                  （酣客 3103 / 博海 4103）= 该期损益结转凭证已生成
+    次信号（文件）: {landing_dir}/{YYYY.MM}/check.md 同时含「本期: PASS」与「损益结转: PASS」
+                    （仅酣客有智享通落盘目录；博海 landing_dir=None ⇒ 跳过该信号）
     均不成立 → (False, "")。任何读取异常均吞掉，不影响主流程。
     """
+    cal = caliber or ENTITY_CALIBERS.get(entity_id) or ENTITY_CALIBERS[1]
     # 主信号：DB 损益结转凭证
     try:
         hit = db.query(VoucherDetail.id).filter(
             VoucherDetail.entity_id == entity_id,
             VoucherDetail.carry_forward == 1,
-            VoucherDetail.subject_code == CARRY_SUBJECT,
+            VoucherDetail.subject_code == cal["closing_subject"],
             VoucherDetail.period == period,
         ).first()
         if hit:
@@ -238,21 +307,23 @@ def _is_period_closed(db, entity_id: int, period: str) -> tuple:
     except Exception as e:  # 查询异常不阻断，降级到文件信号
         logger.warning("结账信号(DB)查询失败 period=%s: %s", period, e)
 
-    # 次信号：智享通落盘 check.md
+    # 次信号：智享通落盘 check.md（仅酣客）
+    landing = cal.get("landing_dir")
     try:
-        path = os.path.join(ZXT_LANDING_DIR, period.replace("-", "."), "check.md")
-        if os.path.exists(path):
-            with open(path, "r", encoding="utf-8") as f:
-                txt = f.read()
-            if "本期: PASS" in txt and "损益结转: PASS" in txt:
-                return True, "check.md"
+        if landing:
+            path = os.path.join(landing, period.replace("-", "."), "check.md")
+            if os.path.exists(path):
+                with open(path, "r", encoding="utf-8") as f:
+                    txt = f.read()
+                if "本期: PASS" in txt and "损益结转: PASS" in txt:
+                    return True, "check.md"
     except Exception:
         pass  # 文件缺失/读取失败一律忽略
 
     return False, ""
 
 
-def _pick_target_period(db, entity_id: int, now: date) -> str:
+def _pick_target_period(db, entity_id: int, now: date, caliber: dict = None) -> str:
     """自动选择目标月：跳过当月。
 
     判定顺序（2026-09-12 修订）:
@@ -260,6 +331,7 @@ def _pick_target_period(db, entity_id: int, now: date) -> str:
          结账成立时不再用销售额做任何筛选（销售低 ≠ 未结账，历史缺陷根因）
       2. 所有候选月均无结账信号 → 退回旧「销售额 < 近6月均×30%」兜底（日志标注『依据销售额兜底』）
     """
+    cal = caliber or ENTITY_CALIBERS.get(entity_id) or ENTITY_CALIBERS[1]
     # 收集已有数据月份（5001 贷方）
     rows = db.query(VoucherDetail.period).filter(
         VoucherDetail.entity_id == entity_id,
@@ -280,7 +352,7 @@ def _pick_target_period(db, entity_id: int, now: date) -> str:
 
     # 1) 结账信号优先（DB损益结转 → check.md），命中即采用
     for p in candidates:
-        closed, reason = _is_period_closed(db, entity_id, p)
+        closed, reason = _is_period_closed(db, entity_id, p, cal)
         if closed:
             logger.info("目标月 %s 判定已结账（依据：%s），采用", p, reason)
             return p
@@ -294,14 +366,14 @@ def _pick_target_period(db, entity_id: int, now: date) -> str:
     for p in periods:
         if p >= cur:
             continue
-        s = _month_sales(db, entity_id, p)
+        s = _month_sales(db, entity_id, p, cal)
         ref_months.append((p, s))
         if len(ref_months) >= 6:
             break
     ref_avg = (sum(s for _, s in ref_months) / len(ref_months)) if ref_months else None
 
     for p in candidates:
-        s = _month_sales(db, entity_id, p)
+        s = _month_sales(db, entity_id, p, cal)
         if s <= 0:
             continue  # 该月无销售，往前找
         if ref_avg and s < ref_avg * 0.3:
@@ -339,13 +411,20 @@ def _eval_static_threshold(value: float, kpi) -> tuple:
 
 def run_derive(db, entity_id: int, period: str, rebate_rate_pct: float = None,
                write_kpi: bool = True) -> dict:
-    """计算并落库六个派生KPI（账面3条+现金2条+实测渠补率1条）。返回结果摘要。
+    """计算并落库六个派生KPI（账面3条+现金2条+变动成本率1条）。返回结果摘要。
 
-    渠补率（2026-10-02 裁定）：默认按 YTD 从 voucher_details **现算**
-    （Σ571103借方 ÷ Σ5001贷方），政策常量 84.61% 仅作对照返回（rebate_policy_pct）。
-    显式传 rebate_rate_pct（`--rebate-rate`）时视为人工诊断覆盖。
-    fail-closed：实测渠补率不可得且无人工覆盖 ⇒ 该期不出保本值（六行 pending/NULL）。
+    实体口径见 ENTITY_CALIBERS（entity1 酣客=渠补率；entity2 博海=主营业务成本率）。
+    变动成本率（2026-10-02 裁定）：默认按 YTD 从 voucher_details **现算**，
+    政策常量 84.61% 仅作对照返回（rebate_policy_pct，仅 entity1 有对照物）。
+    显式传 rebate_rate_pct（`--rebate-rate`）时视为人工诊断覆盖（仅 entity1 语境）。
+    fail-closed ①：变动成本率不可得且无人工覆盖 ⇒ 该期不出保本值（六行 pending/NULL）。
+    fail-closed ②（2026-10-03）：变动成本率 ≥100%（边际贡献率 ≤0）⇒ 五条保本值 NULL +
+    remark「边际贡献非正，保本点不适用」，**禁写 0.0**。
     """
+    cal = ENTITY_CALIBERS.get(entity_id)
+    if cal is None:
+        raise RuntimeError(f"entity={entity_id} 未注册 BEP 口径（见 ENTITY_CALIBERS）")
+
     kpis = {k.kpi_code: k for k in db.query(KPIDefinition).filter(
         KPIDefinition.entity_id == entity_id,
         KPIDefinition.kpi_code.in_([c for c, _ in TARGET_KPIS]),
@@ -355,48 +434,77 @@ def run_derive(db, entity_id: int, period: str, rebate_rate_pct: float = None,
     if missing:
         raise RuntimeError(f"entity={entity_id} 缺少派生KPI定义: {missing}")
     if REBATE_KPI not in kpis:
-        # 渠补率定义缺失不阻断保本主流程（部署顺序容错），但必须显式告警：
-        # 卡面此时取不到 rebate_pct（单一事实源缺失），需尽快补 bep_kpi_defs_rebate SQL。
-        logger.error("entity=%s 缺少 %s 定义（见 scripts/sql/bep_kpi_defs_rebate_20261002.sql）；"
-                     "本期跳过实测渠补率落库，卡面将判「渠补率不可得」", entity_id, REBATE_KPI)
+        # 变动成本率定义缺失不阻断保本主流程（部署顺序容错），但必须显式告警：
+        # 卡面此时取不到 rebate_pct（单一事实源缺失），需尽快补 bep_kpi_defs*/rebate 种子 SQL。
+        logger.error("entity=%s 缺少 %s 定义（见 scripts/sql/bep_kpi_defs*.sql）；"
+                     "本期跳过变动成本率落库，卡面将判「不可得」", entity_id, REBATE_KPI)
 
     year = period[:4]
     period_from = f"{year}-01"
     period_to = period
     months = int(period[5:7])  # YTD 月数（1月=1 ... 7月=7）
 
-    # 1. 取数（元 → 万元）
-    sales_sum_w = _sum_field(db, entity_id, period_from, period_to, "credit_amount", ("eq", SALES_CODE)) / 10000.0
-    admin_sum_w = _sum_field(db, entity_id, period_from, period_to, "net", ("like", ADMIN_PREFIX)) / 10000.0
-    dep_sum_w = _sum_field(db, entity_id, period_from, period_to, "net", ("eq", DEP_SUBJECT)) / 10000.0
+    # 1. 取数（元 → 万元）——按实体口径
+    sales_sum_w = _sum_field(db, entity_id, period_from, period_to,
+                             cal["revenue_field"], cal["revenue_filter"],
+                             exclude_closing=cal["exclude_closing"]) / 10000.0
+    admin_sum_w = _sum_field(db, entity_id, period_from, period_to, "net",
+                             subject_filters=cal["fixed_filters"],
+                             exclude_closing=cal["exclude_closing"]) / 10000.0
+    dep_sum_w = _sum_field(db, entity_id, period_from, period_to,
+                           cal["dep_field"], cal["dep_filter"],
+                           exclude_closing=cal["exclude_closing"]) / 10000.0
 
     sales_avg = sales_sum_w / months
     admin_avg = admin_sum_w / months
     dep_avg = dep_sum_w / months
     cash_admin_avg = admin_avg - dep_avg  # 现金口径固定成本（剔除折旧纸面费用）
 
-    # 2. 渠补率：默认逐期实测累计（不再取政策常量；常量仅对照）
-    rebate_info = compute_rebate_rate(db, entity_id, period_from, period_to)
+    # 2. 变动成本率：默认逐期实测累计（不再取政策常量；常量仅对照，仅 entity1 有）
+    rebate_info = compute_margin_rate(db, entity_id, period_from, period_to, cal)
     calc_pct = rebate_info["rebate_pct"]
     if rebate_rate_pct is not None:
         rebate_info = dict(rebate_info, available=True, rebate_pct=round(float(rebate_rate_pct), 2),
                            reason="人工覆盖（--rebate-rate）")
-        logger.warning("渠补率使用人工覆盖值 %.2f%%（YTD 实算值 %s）", rebate_rate_pct,
+        logger.warning("变动成本率使用人工覆盖值 %.2f%%（YTD 实算值 %s）", rebate_rate_pct,
                        ("%.2f%%" % calc_pct) if calc_pct is not None else "不可得")
     elif not rebate_info["available"]:
         # fail-closed：不出保本值，绝不静默回落政策常量 84.61
         logger.error("period=%s %s ⇒ 本期不出保本值（fail-closed，不回落政策常量）",
                      period, rebate_info["reason"])
-        return _fail_closed_rebate_unavailable(db, entity_id, period, months, rebate_info, kpis, write_kpi)
+        return _fail_closed_rebate_unavailable(db, entity_id, period, months, rebate_info, cal,
+                                              kpis, write_kpi)
 
     rebate_pct = rebate_info["rebate_pct"]
-    cm_pct = 100.0 - rebate_pct  # 边际贡献率(%) = 100 − 实测渠补率
+    cm_pct = 100.0 - rebate_pct  # 边际贡献率(%) = 100 − 变动成本率
+
+    # 2b. fail-closed ②（2026-10-03）：边际贡献率 ≤ 0 ⇒ 保本点不适用（禁写 0.0）
+    if cm_pct <= 0:
+        logger.error("period=%s %s=%.2f%% ≥100%% ⇒ 边际贡献非正，保本点不适用（fail-closed，禁写 0.0）",
+                     period, cal["margin_label"], rebate_pct)
+        return _fail_closed_cm_non_positive(db, entity_id, period, months, rebate_info, cal,
+                                            kpis, write_kpi, sales_avg=sales_avg,
+                                            admin_avg=admin_avg, dep_avg=dep_avg)
+
+    # 2c. fail-closed ③（2026-10-03，同族补充）：固定成本退化 ⇒ 保本点不适用
+    #     边际贡献率 > 0 但分子（固定成本）退化时，公式给出 保本额≈0 / 覆盖率趋于无穷，
+    #     与 0.0 兜底同属「语义崩溃」类（实测：博海 2026-01 账面净固定成本月均 0.01万≈0、
+    #     现金固定成本月均 −0.14万 ⇒ 公式值 保本 0.1万 / 覆盖率 175981% / 现金保本 −2.3万）。
+    #     判据（同族、无新增经验常量）：月均账面固定成本 ≤ 0 **或** 月均现金固定成本 ≤ 0。
+    if admin_avg <= 0 or cash_admin_avg <= 0:
+        logger.error("period=%s %s月均=%.2f万、现金固定成本月均=%.2f万（含折旧月均%.2f万）"
+                     "⇒ 固定成本退化，保本点不适用（fail-closed）",
+                     period, cal["fixed_label"], admin_avg, cash_admin_avg, dep_avg)
+        return _fail_closed_cm_non_positive(db, entity_id, period, months, rebate_info, cal,
+                                            kpis, write_kpi, sales_avg=sales_avg,
+                                            admin_avg=admin_avg, dep_avg=dep_avg, guard="fixed",
+                                            cash_admin_avg=cash_admin_avg)
 
     # 3. 派生计算（万元 / %）——账面3条路径不变；现金口径在账面基础上剔除折旧
-    bep = admin_avg / (cm_pct / 100.0) if cm_pct > 0 else 0.0
+    bep = admin_avg / (cm_pct / 100.0)
     cover = (sales_avg / bep * 100.0) if bep > 0 else 0.0
     gap = ((bep - sales_avg) / bep * 100.0) if bep > 0 else 0.0
-    cash_bep = cash_admin_avg / (cm_pct / 100.0) if cm_pct > 0 else 0.0
+    cash_bep = cash_admin_avg / (cm_pct / 100.0)
     cash_cover = (sales_avg / cash_bep * 100.0) if cash_bep > 0 else 0.0
 
     values = {
@@ -419,16 +527,30 @@ def run_derive(db, entity_id: int, period: str, rebate_rate_pct: float = None,
             written[code] = "no-definition"
             continue
         if code == REBATE_KPI:
-            remark = (f"实测渠补率(YTD累计): Σ571103借方 {rebate_info['rebate_sum_w']:.2f}万 ÷ "
-                      f"Σ5001贷方 {rebate_info['sales_sum_w']:.2f}万 × 100 = {rebate_pct:.2f}%"
-                      f"（政策常量 {POLICY_REBATE_RATE_PCT:.2f}% 仅供对照，不参与计算）")
+            if entity_id == 1:
+                remark = (f"实测渠补率(YTD累计): Σ571103借方 {rebate_info['rebate_sum_w']:.2f}万 ÷ "
+                          f"Σ5001贷方 {rebate_info['sales_sum_w']:.2f}万 × 100 = {rebate_pct:.2f}%"
+                          f"（政策常量 {POLICY_REBATE_RATE_PCT:.2f}% 仅供对照，不参与计算）")
+            else:
+                remark = (f"{cal['margin_label']}(YTD累计): {cal['margin_desc']} = "
+                          f"{rebate_info['rebate_sum_w']:.2f}万 ÷ {rebate_info['sales_sum_w']:.2f}万 "
+                          f"× 100 = {rebate_pct:.2f}%（{cal['name']}口径，无渠补科目）")
         elif code in CASH_CODES:
-            remark = (f"现金口径: 管理费月均{admin_avg:.2f}万-折旧月均{dep_avg:.2f}万"
-                      f"=固定现金{cash_admin_avg:.2f}万 ÷ 边际贡献率{cm_pct:.2f}% → 保本{cash_bep:.2f}万"
-                      f"（实测渠补率{rebate_pct:.2f}%）")
+            if entity_id == 1:
+                remark = (f"现金口径: 管理费月均{admin_avg:.2f}万-折旧月均{dep_avg:.2f}万"
+                          f"=固定现金{cash_admin_avg:.2f}万 ÷ 边际贡献率{cm_pct:.2f}% → 保本{cash_bep:.2f}万"
+                          f"（实测渠补率{rebate_pct:.2f}%）")
+            else:
+                remark = (f"现金口径: {cal['fixed_label']}月均{admin_avg:.2f}万-折旧月均{dep_avg:.2f}万"
+                          f"=固定现金{cash_admin_avg:.2f}万 ÷ 边际贡献率{cm_pct:.2f}% → 保本{cash_bep:.2f}万"
+                          f"（{cal['margin_label']}{rebate_pct:.2f}%）")
         else:
-            remark = (f"保本派生器: 销售月均{sales_avg:.1f}万/管理费月均{admin_avg:.1f}万/"
-                      f"实测渠补率{rebate_pct:.2f}%(政策{POLICY_REBATE_RATE_PCT:.2f}%仅对照)")
+            if entity_id == 1:
+                remark = (f"保本派生器: 销售月均{sales_avg:.1f}万/管理费月均{admin_avg:.1f}万/"
+                          f"实测渠补率{rebate_pct:.2f}%(政策{POLICY_REBATE_RATE_PCT:.2f}%仅对照)")
+            else:
+                remark = (f"保本派生器: 销售月均{sales_avg:.1f}万/{cal['fixed_label']}月均{admin_avg:.1f}万/"
+                          f"{cal['margin_label']}{rebate_pct:.2f}%")
         existing = db.query(KPIValue).filter(
             KPIValue.kpi_id == kpi.id,
             KPIValue.period == period,
@@ -540,18 +662,22 @@ def run_derive(db, entity_id: int, period: str, rebate_rate_pct: float = None,
 
 
 def _fail_closed_rebate_unavailable(db, entity_id: int, period: str, months: int,
-                                    rebate_info: dict, kpis: dict,
+                                    rebate_info: dict, cal: dict, kpis: dict,
                                     write_kpi: bool) -> dict:
-    """fail-closed 落库：实测渠补率不可得 ⇒ 该期不出保本值。
+    """fail-closed 落库：变动成本率不可得 ⇒ 该期不出保本值。
 
-    六条派生行写 actual_value=NULL + data_status='pending' + remark 注明「渠补率不可得」，
+    六条派生行写 actual_value=NULL + data_status='pending' + remark 注明「不可得」，
     **不回落**政策常量 84.61（2026-10-02 财务裁定 / 任总 11:43 CST 放行）。
     不评估阈值、不产生/解除预警（无值 ⇒ 无级别可评）。
     """
-    reason = rebate_info["reason"] or "渠补率不可得"
-    detail = (f"{reason}；Σ571103借方 {rebate_info['rebate_sum_w']:.2f}万 / "
-              f"Σ5001贷方 {rebate_info['sales_sum_w']:.2f}万 ⇒ 本期不出保本值（fail-closed，"
-              f"不回落政策常量 {POLICY_REBATE_RATE_PCT:.2f}%）")
+    reason = rebate_info["reason"] or f"{cal['margin_label']}不可得"
+    if entity_id == 1:
+        detail = (f"{reason}；Σ571103借方 {rebate_info['rebate_sum_w']:.2f}万 / "
+                  f"Σ5001贷方 {rebate_info['sales_sum_w']:.2f}万 ⇒ 本期不出保本值（fail-closed，"
+                  f"不回落政策常量 {POLICY_REBATE_RATE_PCT:.2f}%）")
+    else:
+        detail = (f"{reason}；{cal['margin_desc']} = {rebate_info['rebate_sum_w']:.2f}万 / "
+                  f"{rebate_info['sales_sum_w']:.2f}万 ⇒ 本期不出保本值（fail-closed，禁回落、禁跨期）")
     batch = f"bep-{datetime.now().strftime('%Y%m%d%H%M%S')}"
     written = {}
     if write_kpi:
@@ -604,39 +730,150 @@ def _fail_closed_rebate_unavailable(db, entity_id: int, period: str, months: int
     }
 
 
+def _fail_closed_cm_non_positive(db, entity_id: int, period: str, months: int,
+                                 rebate_info: dict, cal: dict, kpis: dict, write_kpi: bool,
+                                 sales_avg: float = None, admin_avg: float = None,
+                                 dep_avg: float = None, guard: str = "cm",
+                                 cash_admin_avg: float = None) -> dict:
+    """fail-closed ② 落库：保本点**不适用**（2026-10-03 财务裁定）。
+
+    五条保本派生值（REVENUE/COVER/GAP/REVENUE_CASH/COVER_CASH）写
+    actual_value=NULL + data_status='pending' + remark 含「保本点不适用」，
+    **禁止回落 0.0**（0.0 会被前端显示成「月保本 0 万、覆盖率 0%」，语义完全错误）。
+    变动成本率本身是可测量的 ⇒ 该 KPI 照常落库（值 + YTD 累计 remark）。
+    不评估阈值、不产生/解除预警（保本值无值 ⇒ 无级别可评）。
+
+    guard 触发条件（同族，均属「公式退化」）：
+      · 'cm'    边际贡献率 ≤ 0（变动成本率 ≥ 100%）——本单裁定 ①
+      · 'fixed' 月均账面固定成本 ≤ 0 ——同族补充③（分子非正 ⇒ 保本额≈0、覆盖率趋于无穷）
+    """
+    rebate_pct = rebate_info["rebate_pct"]
+    cm_pct = round(100.0 - float(rebate_pct), 2)
+    if guard == "fixed":
+        detail = (f"保本点不适用（固定成本退化：{cal['fixed_label']}月均 {admin_avg:.2f}万 ≤ 0 或 "
+                  f"现金固定成本月均 {cash_admin_avg:.2f}万 ≤ 0 ⇒ 分子退化，保本额≈0、覆盖率无意义；"
+                  f"{cal['margin_label']} {rebate_pct:.2f}%、边际贡献率 {cm_pct:.2f}%；"
+                  f"fail-closed，禁写 0.0）")
+    else:
+        detail = (f"边际贡献非正，保本点不适用（{cal['margin_label']} {rebate_pct:.2f}% ≥ 100%，"
+                  f"边际贡献率 {cm_pct:.2f}% ⇒ 每增一元销售不产生正贡献，保本点无经济意义；"
+                  f"fail-closed，禁写 0.0）")
+    if entity_id == 1:
+        rebate_remark = (f"实测渠补率(YTD累计): Σ571103借方 {rebate_info['rebate_sum_w']:.2f}万 ÷ "
+                         f"Σ5001贷方 {rebate_info['sales_sum_w']:.2f}万 × 100 = {rebate_pct:.2f}%"
+                         f"（政策常量 {POLICY_REBATE_RATE_PCT:.2f}% 仅供对照，不参与计算）")
+    else:
+        rebate_remark = (f"{cal['margin_label']}(YTD累计): {cal['margin_desc']} = "
+                         f"{rebate_info['rebate_sum_w']:.2f}万 ÷ {rebate_info['sales_sum_w']:.2f}万 "
+                         f"× 100 = {rebate_pct:.2f}%（{cal['name']}口径，无渠补科目）")
+    batch = f"bep-{datetime.now().strftime('%Y%m%d%H%M%S')}"
+    written = {}
+    changed = []
+    if write_kpi:
+        for code, _ in TARGET_KPIS:
+            kpi = kpis.get(code)
+            if kpi is None:
+                written[code] = "no-definition"
+                continue
+            is_rebate = (code == REBATE_KPI)
+            new_val = round(float(rebate_pct), 2) if is_rebate else None
+            rm = rebate_remark if is_rebate else detail
+            existing = db.query(KPIValue).filter(
+                KPIValue.kpi_id == kpi.id,
+                KPIValue.period == period,
+                KPIValue.source_type == "derived",
+            ).first()
+            if existing is None:
+                db.add(KPIValue(
+                    entity_id=entity_id,
+                    kpi_id=kpi.id,
+                    period=period,
+                    actual_value=new_val,
+                    source_type="derived",
+                    source_batch=batch,
+                    data_status="pending",
+                    remark=rm,
+                ))
+                written[code] = "insert"
+            else:
+                old_value = float(existing.actual_value) if existing.actual_value is not None else None
+                value_changed = ((old_value is None) != (new_val is None)
+                                 or (old_value is not None and abs(old_value - float(new_val)) > 1e-9))
+                existing.actual_value = new_val
+                existing.source_batch = batch
+                existing.data_status = "pending"   # 裁定：fail-closed 路径显式 pending
+                existing.remark = rm
+                if value_changed:
+                    changed.append({"code": code, "old": old_value, "new": new_val,
+                                    "status": "pending"})
+                written[code] = "upsert"
+        db.commit()
+        _write_value_changed_note(entity_id, period, batch, changed)
+    else:
+        written = {c: "dry-run" for c, _ in TARGET_KPIS}
+    return {
+        "entity_id": entity_id,
+        "period": period,
+        "months": months,
+        "data_status": "pending",
+        "cm_non_positive": True,
+        "reason": detail,
+        "rebate_sum_w": rebate_info["rebate_sum_w"],
+        "sales_sum_w": rebate_info["sales_sum_w"],
+        "rebate_actual_pct": rebate_pct,
+        "rebate_policy_pct": POLICY_REBATE_RATE_PCT,
+        "rebate_source": rebate_info.get("reason") or cal["margin_desc"],
+        "cm_pct": cm_pct,
+        "sales_avg": round(sales_avg, 2) if sales_avg is not None else None,
+        "admin_avg": round(admin_avg, 2) if admin_avg is not None else None,
+        "dep_avg": round(dep_avg, 2) if dep_avg is not None else None,
+        "values": {},
+        "written": written,
+        "value_changed": changed,
+    }
+
+
 def main():
     ap = argparse.ArgumentParser(description="保本点派生KPI执行器")
     ap.add_argument("--period", default=None, help="目标期间 YYYY-MM（默认自动选最近完整月）")
-    ap.add_argument("--entity", type=int, default=1, help="entity_id（默认1=陕西酣客）")
+    ap.add_argument("--entity", type=int, default=1, help="entity_id（1=陕西酣客 2=博海）")
     ap.add_argument("--rebate-rate", type=float, default=None,
-                    help="渠补率%%人工覆盖（诊断用；**默认按 YTD 从 voucher_details 实测现算**，不再取政策常量）")
+                    help="变动成本率%%人工覆盖（诊断用；**默认按 YTD 从 voucher_details 实测现算**，不再取政策常量）")
     ap.add_argument("--dry-run", action="store_true", help="只计算不落库")
     args = ap.parse_args()
 
     db = get_session_local()()
     try:
-        period = args.period or _pick_target_period(db, args.entity, date.today())
+        cal = ENTITY_CALIBERS.get(args.entity)
+        if cal is None:
+            print(f"❌ entity={args.entity} 未注册 BEP 口径（见 ENTITY_CALIBERS）")
+            return 2
+        period = args.period or _pick_target_period(db, args.entity, date.today(), cal)
         r = run_derive(db, args.entity, period, args.rebate_rate,
                        write_kpi=not args.dry_run)
-        print(f"保本点派生计算完成 entity={r['entity_id']} period={r['period']} "
+        print(f"保本点派生计算完成 entity={r['entity_id']}({cal['name']}) period={r['period']} "
               f"(YTD {r['months']}个月) mode={'dry-run' if args.dry_run else 'write'} "
               f"data_status={r['data_status']}")
         if r["data_status"] == "pending":
-            print(f"  ⚠ fail-closed：{r['reason']}")
+            kind = "边际贡献非正 ⇒ 保本点不适用" if r.get("cm_non_positive") else "不可得"
+            print(f"  ⚠ fail-closed（{kind}）：{r['reason']}")
+            if r.get("rebate_actual_pct") is not None:
+                print(f"  {cal['margin_label']}(YTD) = {r['rebate_actual_pct']:.2f}% "
+                      f"| 边际贡献率 {r.get('cm_pct')}% ⇒ 仅落变动成本率，五条保本值 NULL")
             print(f"  落库: {r['written']}")
             return
         print(f"  销售收入累计 {r['sales_sum_w']:.2f}万 月均 {r['sales_avg']:.2f}万")
-        print(f"  管理费累计 {r['admin_sum_w']:.2f}万 月均 {r['admin_avg']:.2f}万 (含折旧,账面口径)")
-        print(f"  折旧累计 {r['dep_sum_w']:.2f}万 月均 {r['dep_avg']:.2f}万 (560213) | "
-              f"现金固定成本月均 {r['cash_admin_avg']:.2f}万 (管理费-折旧)")
-        print(f"  渠补支出累计 {r['rebate_sum_w']:.2f}万 | 实测渠补率(YTD) {r['rebate_actual_pct']:.2f}% "
-              f"| 政策常量 {r['rebate_policy_pct']:.2f}% (仅对照) | 边际贡献率 {r['cm_pct']:.2f}%")
+        print(f"  固定成本累计 {r['admin_sum_w']:.2f}万 月均 {r['admin_avg']:.2f}万 ({cal['fixed_label']},账面口径)")
+        print(f"  折旧累计 {r['dep_sum_w']:.2f}万 月均 {r['dep_avg']:.2f}万 ({cal['dep_filter'][1]}) | "
+              f"现金固定成本月均 {r['cash_admin_avg']:.2f}万 (固定成本-折旧)")
+        print(f"  变动成本累计 {r['rebate_sum_w']:.2f}万 | {cal['margin_label']}(YTD) {r['rebate_actual_pct']:.2f}% "
+              f"({cal['margin_desc']}) | 边际贡献率 {r['cm_pct']:.2f}%")
         print(f"  F_BEP_REVENUE 保本销售额 = {r['values']['F_BEP_REVENUE']} 万元")
         print(f"  F_BEP_COVER   保本覆盖率 = {r['values']['F_BEP_COVER']} %")
         print(f"  F_BEP_GAP     保本缺口   = {r['values']['F_BEP_GAP']} %")
         print(f"  F_BEP_REVENUE_CASH 现金保本销售额 = {r['values']['F_BEP_REVENUE_CASH']} 万元")
         print(f"  F_BEP_COVER_CASH   现金保本覆盖率 = {r['values']['F_BEP_COVER_CASH']} %")
-        print(f"  F_BEP_REBATE       实测渠补率     = {r['values']['F_BEP_REBATE']} %")
+        print(f"  F_BEP_REBATE       {cal['margin_label']} = {r['values']['F_BEP_REBATE']} %")
         print(f"  落库: {r['written']}")
     finally:
         db.close()

backend/scripts/sql/bep_kpi_defs_bohai.sql

@@ -0,0 +1,86 @@
+-- CMA BEP(保本点) 派生KPI定义 — 博海 entity_id=2 — cma-bep-kpi-20261003
+-- 任务: finance-20261003-cvp-fix-and-bohai-coverage-fullstack.md（放行出处 任总 2026-10-03 11:07/11:13 CST DM）
+-- 口径（博海新口径，勿套酣客渠补公式）:
+--   变动成本率 = Σ6401借方 ÷ Σ6001贷方（主营业务成本率；博海无渠补科目571103）
+--   固定成本   = (6601销售费用 + 6602管理费用 + 6603财务费用) 借−贷净额月均
+--   折旧剔除   = 1602 累计折旧「当期贷方发生额」（现金口径；博海科目表只到4位一级，无费用类折旧叶子）
+--   剔除期间损益结转腿（summary LIKE '%结转%'）：博海该账套 carry_forward 恒 0，不剔除则已结账月份净额恒 0
+-- 单位/阈值与 entity 1 保持一致；仅新增，幂等（NOT EXISTS 守卫），不触碰 entity 1 定义
+
+INSERT INTO kpi_definitions
+(entity_id, kpi_code, kpi_name, dimension, category, formula, formula_desc,
+ data_source_type, data_source, data_owner, frequency, unit, target_value,
+ target_calc_type, threshold_green, threshold_yellow, threshold_red,
+ kpi_level, status, bot_source, epic, created_by)
+SELECT 2, 'F_BEP_REVENUE', '保本销售额', 'finance', 'profitability',
+ 'round(月固定成本(万元) / (1 - 变动成本率), 1)',
+ '账面口径=月固定成本((6601+6602+6603)借−贷净额月均, 剔除结转账腿)÷边际贡献率(1-变动成本率); 中性参考值, 越高需更多销售覆盖',
+ 'derived', 'BEP派生器 kpi_bep_deriver.py(voucher_details 6601/6602/6603 月均)', '财务部', 'monthly', '万元', 0,
+ 'ratio', NULL, NULL, NULL,
+ 'strategic', 'active', 'finance-bot', 'Epic2', 1
+WHERE NOT EXISTS (SELECT 1 FROM kpi_definitions WHERE entity_id=2 AND kpi_code='F_BEP_REVENUE');
+
+INSERT INTO kpi_definitions
+(entity_id, kpi_code, kpi_name, dimension, category, formula, formula_desc,
+ data_source_type, data_source, data_owner, frequency, unit, target_value,
+ target_calc_type, threshold_green, threshold_yellow, threshold_red,
+ kpi_level, status, bot_source, epic, created_by)
+SELECT 2, 'F_BEP_COVER', '保本覆盖率', 'finance', 'profitability',
+ 'round(实际月销/保本销售额*100,1)',
+ '实际月销(6001贷方月均,剔除结转账腿)÷保本销售额; 正向指标: >=100绿 >=85黄 <85红',
+ 'derived', 'BEP派生器 kpi_bep_deriver.py(voucher_details 6001月均)', '财务部', 'monthly', '%', 100,
+ 'ratio', '>=100', '>=85', '<85',
+ 'strategic', 'active', 'finance-bot', 'Epic2', 1
+WHERE NOT EXISTS (SELECT 1 FROM kpi_definitions WHERE entity_id=2 AND kpi_code='F_BEP_COVER');
+
+INSERT INTO kpi_definitions
+(entity_id, kpi_code, kpi_name, dimension, category, formula, formula_desc,
+ data_source_type, data_source, data_owner, frequency, unit, target_value,
+ target_calc_type, threshold_green, threshold_yellow, threshold_red,
+ kpi_level, status, bot_source, epic, created_by)
+SELECT 2, 'F_BEP_GAP', '保本缺口', 'finance', 'profitability',
+ 'round((保本销售额-实际月销)/保本销售额*100,1)',
+ '反向指标(缺口越小越好): <=0绿(已保本) <=15黄 >15红',
+ 'derived', 'BEP派生器 kpi_bep_deriver.py(voucher_details 6001月均)', '财务部', 'monthly', '%', 0,
+ 'ratio', '<=0', '<=15', '>15',
+ 'strategic', 'active', 'finance-bot', 'Epic2', 1
+WHERE NOT EXISTS (SELECT 1 FROM kpi_definitions WHERE entity_id=2 AND kpi_code='F_BEP_GAP');
+
+INSERT INTO kpi_definitions
+(entity_id, kpi_code, kpi_name, dimension, category, formula, formula_desc,
+ data_source_type, data_source, data_owner, frequency, unit, target_value,
+ target_calc_type, threshold_green, threshold_yellow, threshold_red,
+ kpi_level, status, bot_source, epic, created_by)
+SELECT 2, 'F_BEP_REVENUE_CASH', '现金口径保本销售额', 'finance', 'profitability',
+ 'round((月固定成本月均-月折旧月均)/(1-变动成本率),1)',
+ '现金口径=月固定成本(6601+6602+6603 净额月均, 剔除折旧1602当期贷方发生额)÷边际贡献率; 中性参考值, 无阈值',
+ 'derived', 'BEP派生器 kpi_bep_deriver.py(voucher_details 6601/6602/6603/1602月均)', '财务部', 'monthly', '万元', 0,
+ 'ratio', NULL, NULL, NULL,
+ 'strategic', 'active', 'finance-bot', 'Epic2', 1
+WHERE NOT EXISTS (SELECT 1 FROM kpi_definitions WHERE entity_id=2 AND kpi_code='F_BEP_REVENUE_CASH');
+
+INSERT INTO kpi_definitions
+(entity_id, kpi_code, kpi_name, dimension, category, formula, formula_desc,
+ data_source_type, data_source, data_owner, frequency, unit, target_value,
+ target_calc_type, threshold_green, threshold_yellow, threshold_red,
+ kpi_level, status, bot_source, epic, created_by)
+SELECT 2, 'F_BEP_COVER_CASH', '现金口径保本覆盖率', 'finance', 'profitability',
+ 'round(实际月销/现金口径保本额*100,1)',
+ '实际月销(6001贷方月均)÷现金口径保本额; 正向指标: >=100绿 >=85黄 <85红',
+ 'derived', 'BEP派生器 kpi_bep_deriver.py(voucher_details 6001/6601/6602/6603/1602月均)', '财务部', 'monthly', '%', 100,
+ 'ratio', '>=100', '>=85', '<85',
+ 'strategic', 'active', 'finance-bot', 'Epic2', 1
+WHERE NOT EXISTS (SELECT 1 FROM kpi_definitions WHERE entity_id=2 AND kpi_code='F_BEP_COVER_CASH');
+
+INSERT INTO kpi_definitions
+(entity_id, kpi_code, kpi_name, dimension, category, formula, formula_desc,
+ data_source_type, data_source, data_owner, frequency, unit, target_value,
+ target_calc_type, threshold_green, threshold_yellow, threshold_red,
+ kpi_level, status, bot_source, epic, created_by)
+SELECT 2, 'F_BEP_REBATE', '变动成本率(主营业务成本率)', 'finance', 'profitability',
+ 'round(sum(6401借方)/sum(6001贷方)*100,2)',
+ '变动成本率(实测,YTD累计)=Σ6401借方÷Σ6001贷方(剔结转账腿); 博海无渠补科目571103, 故不套酣客渠补公式; 供保本点卡面单一事实源, 无阈值',
+ 'derived', 'BEP派生器 kpi_bep_deriver.py(voucher_details 6401/6001 累计)', '财务部', 'monthly', '%', 0,
+ 'ratio', NULL, NULL, NULL,
+ 'strategic', 'active', 'finance-bot', 'Epic2', 1
+WHERE NOT EXISTS (SELECT 1 FROM kpi_definitions WHERE entity_id=2 AND kpi_code='F_BEP_REBATE');