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/tests/test_reports.py

@@ -91,31 +91,46 @@ class TestProfitSummary:
     BASE = "/api/cma/reports/profit-summary"
 
     def test_profit_summary_with_data(self, client: TestClient, db: Session):
-        """有数据时：营收/变动成本/边际贡献/固定成本/息税前利润 + 环比"""
+        """有真账数据时：收入/变动成本/边际贡献/固定成本/营业利润 + 勾稽自检
+
+        2026-10-14 重建：原断言编码了被审计实锤的 3 处硬伤（KPI 比率倒推 / 变动成本=营收×五成 /
+        末行装净利率值却贴「息税前利润」），故改为断言**真实科目发生额**与勾稽自检。
+        口径与逐行取数证据见 tests/test_profit_summary_real_caliber_20261014.py。
+        """
+        import datetime as _dt
+        from app.models import VoucherDetail
+
         create_test_user(db)
         token = get_token_for_user(client)
-        seed_profit_kpis(db)
+        # e1 口径真账：收入 5001 贷 1,000,000；变动 5401 借 600,000；固定 5602 借 250,000（元）
+        d = _dt.datetime(2026, 6, 30)
+        for i, (code, dr, cr) in enumerate(
+                [("5001", 0.0, 1_000_000.0), ("5401", 600_000.0, 0.0), ("5602", 250_000.0, 0.0)], start=1):
+            db.add(VoucherDetail(entity_id=1, voucher_no=f"U{i}", voucher_date=d,
+                                 subject_code=code, subject_name="单测科目",
+                                 debit_amount=dr, credit_amount=cr, summary="单测",
+                                 carry_forward=0, period="2026-06", batch="unit-test"))
+        db.commit()
 
         resp = client.get(f"{self.BASE}?period=2026-06", headers=auth_header(token))
         assert resp.status_code == 200
         data = resp.json()
         assert data["period"] == "2026-06"
         assert data["prev_period"] == "2026-05"
+        assert data["available"] is True
         items = {i["name"]: i for i in data["items"]}
-        # 营业收入 100 vs 上期80 → +25%
         assert items["营业收入"]["value"] == 100.0
-        assert items["营业收入"]["prev_value"] == 80.0
-        assert items["营业收入"]["change_rate"] == 25.0
-        # 变动成本 = 营收×50% = 50
-        assert items["减：变动成本"]["value"] == 50.0
-        # 边际贡献 = 毛利 = 100×20% = 20
-        assert items["＝ 边际贡献"]["value"] == 20.0
+        assert items["减：变动成本"]["value"] == 60.0          # 5401 借 600,000 元
+        assert items["＝ 边际贡献"]["value"] == 40.0
         assert items["＝ 边际贡献"]["is_subtotal"] is True
-        # 固定成本 = 总成本60 - 变动成本50 = 10
-        assert items["减：固定成本"]["value"] == 10.0
-        # 息税前利润 = 100×10% = 10
-        assert items["＝ 息税前利润"]["value"] == 10.0
-        assert items["＝ 息税前利润"]["is_total"] is True
+        assert items["减：固定成本"]["value"] == 25.0
+        # 末行标签与算法一致（原为「＝ 息税前利润」装净利率值）
+        assert data["bottom_label"] == "营业利润"
+        assert items["＝ 营业利润"]["value"] == 15.0
+        assert items["＝ 营业利润"]["is_total"] is True
+        # 勾稽自检：收入 − 变动成本 − 固定成本 = 末行
+        assert data["reconciliation"]["balanced"] is True
+        assert data["reconciliation"]["diff"] == 0.0
 
     def test_profit_summary_empty_db(self, client: TestClient, db: Session):
         """无任何KPI数据 → 200，值全部为None，不报错"""