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}