fix(reports): profit-summary 真实科目取数重建（去 KPI 比率倒推/硬编码 0.50 + 勾稽自检 + entity 隔离）

backend/app/api/reports.py

@@ -3,7 +3,7 @@ CMA管理报表中心 — 管理会计OS
 非传统财务报表，聚焦管理决策分析
 
 报表:
-  1. 管理利润表 — 收入→变动成本→边际贡献→固定成本→息税前利润
+  1. 管理利润表 — 收入→变动成本→边际贡献→固定成本→营业利润（真实科目取数）
   2. 预算执行报告 — 各KPI预算vs实际vs差异率
   3. KPI趋势报告 — 选定KPI的历史趋势
   4. 四维度绩效评分卡 — BSC健康度雷达图
@@ -28,6 +28,8 @@ from app.utils.dupont_basis import (
     resolve_window, stock_balance, sum_flows,
 )
 from app.utils.voucher_guard import apply_voucher_guard
+from app.utils.profit_lines import (BOTTOM_LABEL, UNIT, build_items, compute_lines,
+                                    prev_period_of, reconcile)
 from app.services import report_reclass
 from app.deps import get_entity_id, assert_entity_slug_scope, resolve_session_slug
 import logging
@@ -49,116 +51,41 @@ def get_profit_summary(
     db: Session = Depends(get_db),
     entity_id: int = Depends(get_entity_id),
 ):
-    """管理利润表 — 收入→变动成本→边际贡献→固定成本→息税前利润"""
+    """管理利润表 — 收入→变动成本→边际贡献→固定成本→营业利润（**真实科目取数**，按 entity 隔离）
+
+    2026-10-14 重建（原实现 3 处硬伤已消除）：
+      ① 原 L74 `contribution_margin = gross_profit`（边际贡献=毛利）→ 改真账：收入 − 变动成本；
+      ② 原 L76 变动成本 = 营收 × 硬编码比例（五成）→ 科目口径现算，**本端点零比例常量**；
+      ③ 原末行标签「＝ 息税前利润」却装净利率算出的 net_profit → 标签=算法=「营业利润」
+         （＝ 收入 − 变动成本 − 固定成本；未扣所得税/营业外 ⇒ 不称净利润，已扣 6603 财务费用 ⇒ 不称 EBIT）。
+
+    口径唯一源：`app/utils/bep_caliber.py::ENTITY_CALIBERS`（变动/固定科目构成一律从该处派生，
+    本报表层不定义任何科目集）；取数实现见 `app/utils/profit_lines.py`（voucher_details 真实发生额）。
+    勾稽自检：响应 `reconciliation`（收入 − 变动成本 − 固定成本 = 末行；不平显式标出，禁静默不平）。
+    """
     if period is None:
         period = datetime.now().strftime("%Y-%m")
+    prev_period = prev_period_of(period)
 
-    # 从KPI数据中获取各利润要素
-    def get_val(code: str):
-        kpi = db.query(KPIDefinition).filter(
-            KPIDefinition.kpi_code == code, KPIDefinition.entity_id == entity_id).first()
-        if not kpi:
-            return None
-        v = db.query(KPIValue).filter(
-            KPIValue.kpi_id == kpi.id, KPIValue.period == period
-        ).order_by(KPIValue.id.desc()).first()
-        return v.actual_value if v else None
-
-    revenue = get_val("F_REVENUE")
-    gross_profit_rate = get_val("F_PROFIT_RATE")
-    net_profit_rate = get_val("F_NET_PROFIT_RATE")
-    cost_ratio = get_val("F_COST_RATIO")
-
-    # 计算利润要素
-    # 营收已知，用毛利率算毛利，用成本率算成本
-    gross_profit = round(revenue * (gross_profit_rate / 100), 2) if revenue and gross_profit_rate else None
-    total_cost = round(revenue * (cost_ratio / 100), 2) if revenue and cost_ratio else None
-    net_profit = round(revenue * (net_profit_rate / 100), 2) if revenue and net_profit_rate else None
-
-    # 边际贡献 ≈ 毛利（简化模型）
-    contribution_margin = gross_profit
-    # 固定成本 ≈ 总成本 - 变动成本（假设变动成本=营收*50%）
-    variable_cost = round(revenue * 0.50, 2) if revenue else None
-    fixed_cost = round(total_cost - variable_cost, 2) if total_cost and variable_cost else None
-
-    # 找上期做环比
-    prev_year, prev_month = period.split("-")
-    py, pm = int(prev_year), int(prev_month)
-    pm -= 1
-    if pm <= 0:
-        pm += 12
-        py -= 1
-    prev_period = f"{py}-{pm:02d}"
-
-    def get_prev_val(code: str):
-        kpi = db.query(KPIDefinition).filter(
-            KPIDefinition.kpi_code == code, KPIDefinition.entity_id == entity_id).first()
-        if not kpi: return None
-        v = db.query(KPIValue).filter(
-            KPIValue.kpi_id == kpi.id, KPIValue.period == prev_period
-        ).order_by(KPIValue.id.desc()).first()
-        return v.actual_value if v else None
-
-    prev_revenue = get_prev_val("F_REVENUE")
-    prev_gross_profit_rate = get_prev_val("F_PROFIT_RATE")
-    prev_net_profit_rate = get_prev_val("F_NET_PROFIT_RATE")
-    prev_cost_ratio = get_prev_val("F_COST_RATIO")
-    prev_gross_profit = round(prev_revenue * (prev_gross_profit_rate / 100), 2) if prev_revenue and prev_gross_profit_rate else None
-    prev_total_cost = round(prev_revenue * (prev_cost_ratio / 100), 2) if prev_revenue and prev_cost_ratio else None
-    prev_net_profit = round(prev_revenue * (prev_net_profit_rate / 100), 2) if prev_revenue and prev_net_profit_rate else None
-    prev_contribution_margin = prev_gross_profit
-    prev_variable_cost = round(prev_revenue * 0.50, 2) if prev_revenue else None
-    prev_fixed_cost = round(prev_total_cost - prev_variable_cost, 2) if prev_total_cost and prev_variable_cost else None
-
-    def calc_chg(cur, prev):
-        if cur is not None and prev is not None and prev != 0:
-            return round((cur - prev) / prev * 100, 2)
-        return None
-
-    items = [
-        {
-            "name": "营业收入",
-            "value": revenue,
-            "prev_value": prev_revenue,
-            "change_rate": calc_chg(revenue, prev_revenue),
-            "ratio": 100.0,
-        },
-        {
-            "name": "减：变动成本",
-            "value": variable_cost,
-            "prev_value": prev_variable_cost,
-            "change_rate": calc_chg(variable_cost, prev_variable_cost),
-            "ratio": round(variable_cost / revenue * 100, 2) if variable_cost and revenue else None,
-        },
-        {
-            "name": "＝ 边际贡献",
-            "value": contribution_margin,
-            "prev_value": prev_contribution_margin,
-            "change_rate": calc_chg(contribution_margin, prev_contribution_margin),
-            "ratio": round(contribution_margin / revenue * 100, 2) if contribution_margin and revenue else None,
-            "is_subtotal": True,
-        },
-        {
-            "name": "减：固定成本",
-            "value": fixed_cost,
-            "prev_value": prev_fixed_cost,
-            "change_rate": calc_chg(fixed_cost, prev_fixed_cost),
-            "ratio": round(fixed_cost / revenue * 100, 2) if fixed_cost and revenue else None,
-        },
-        {
-            "name": "＝ 息税前利润",
-            "value": net_profit,
-            "prev_value": prev_net_profit,
-            "change_rate": calc_chg(net_profit, prev_net_profit),
-            "ratio": round(net_profit / revenue * 100, 2) if net_profit and revenue else None,
-            "is_total": True,
-        },
-    ]
+    cur = compute_lines(db, entity_id, period, period)
+    prev = compute_lines(db, entity_id, prev_period, prev_period)
+    values = cur.get("values") or {}
 
     return {
         "period": period,
         "prev_period": prev_period,
-        "items": items,
+        "entity_id": entity_id,
+        "unit": UNIT,
+        "bottom_label": BOTTOM_LABEL,
+        "source": "voucher_details 真实凭证明细发生额（按 entity 隔离；剔结转腿 + 作废/撤单行）",
+        "available": cur["available"],
+        "missing": cur["missing"],
+        "prev_available": prev["available"],
+        "prev_missing": prev["missing"],
+        "caliber": cur.get("caliber"),
+        "items": build_items(cur, prev),
+        "reconciliation": reconcile(values.get("revenue"), values.get("variable_cost"),
+                                    values.get("fixed_cost"), values.get("result")),
     }