feat: 网银流水导入模板+现金流联动（财务数据通道P1）

backend/tests/test_cash.py

@@ -1,11 +1,13 @@
-"""现金流模块测试 — 收付款计划 + 资金缺口预测 + 看板
+"""现金流模块测试 — 收付款计划 + 资金缺口预测 + 看板 + 网银流水导入
 
 覆盖 cash.py 核心端点：
 gap-forecast / balance GET+POST / plans CRUD / plans{id}/complete /
-upcoming / dashboard / check-alerts / alerts/status
+upcoming / dashboard / check-alerts / alerts/status / import/vouchers
 """
+import io
 from datetime import datetime, timedelta
 
+import pandas as pd
 import pytest
 from fastapi.testclient import TestClient
 from sqlalchemy.orm import Session
@@ -218,3 +220,98 @@ class TestAlerts:
         assert resp.status_code == 200
         data = resp.json()
         assert "entity_id" in data and "critical_line" in data
+
+
+class TestVoucherImport:
+    """网银流水导入 — 三校验规则（借贷平衡/期间合计/结转行）+ 入库 + 现金流联动"""
+
+    COLS = ["凭证日期", "凭证号", "科目编码", "科目名称", "借方金额", "贷方金额", "摘要"]
+
+    def _xlsx(self, rows: list, cols: list = None) -> io.BytesIO:
+        df = pd.DataFrame(rows, columns=cols or self.COLS)
+        buf = io.BytesIO()
+        df.to_excel(buf, index=False)
+        buf.seek(0)
+        return buf
+
+    def _upload(self, client, token, buf, fname="test_vouchers.xlsx"):
+        return client.post(
+            f"{BASE}/import/vouchers", headers=auth_header(token),
+            files={"file": (fname, buf,
+                            "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet")},
+        )
+
+    def test_import_ok_with_rules(self, client: TestClient, db: Session):
+        """正常导入：借贷平衡+结转行识别+期间合计，全部成功"""
+        create_test_user(db)
+        token = get_token_for_user(client)
+        buf = self._xlsx([
+            ["2026-08-01", "记-001", "1002", "银行存款-工行", 50000, 0, "收到客户回款"],
+            ["2026-08-02", "记-001", "1001", "库存现金", 0, 50000, "提现备用"],
+            ["2026-08-31", "记-099", "4103", "本年利润", 2000, 0, "结转利润"],
+            ["2026-08-31", "记-099", "6001", "主营业务收入", 0, 2000, "结转收入"],
+        ])
+        resp = self._upload(client, token, buf)
+        assert resp.status_code == 200
+        data = resp.json()
+        assert data["success"] is True
+        assert data["total"] == 4
+        assert data["success_rows"] == 4
+        assert data["failed_rows"] == 0
+        assert data["balance_check"]["passed"] is True
+        assert data["balance_check"]["debit_total"] == 52000
+        assert data["carry_forward_count"] == 2  # 结转行识别（本年利润+结转摘要）
+        assert "2026-08" in data["period_totals"]
+        assert data["cash_balance"] == 0.0  # 货币资金联动（50000-50000=0万元）
+        # 入库验证
+        from app.models import VoucherDetail, ImportLog
+        details = db.query(VoucherDetail).all()
+        assert len(details) == 4
+        assert all(d.entity_id == 1 for d in details)
+        cf = [d for d in details if d.carry_forward == 1]
+        assert len(cf) == 2 and all("结转" in (d.summary or "") for d in cf)
+        log = db.query(ImportLog).order_by(ImportLog.id.desc()).first()
+        assert log is not None and log.import_type == "vouchers"
+        assert log.success_rows == 4 and log.total_rows == 4
+
+    def test_import_unbalanced(self, client: TestClient, db: Session):
+        """借贷不平衡：balance_check.passed=False + 差额报告，行仍入库"""
+        create_test_user(db)
+        token = get_token_for_user(client)
+        buf = self._xlsx([
+            ["2026-08-01", "记-001", "1002", "银行存款-工行", 10000, 0, "回款"],
+            ["2026-08-01", "记-002", "1002", "银行存款-工行", 0, 3000, "付款"],
+        ])
+        resp = self._upload(client, token, buf)
+        assert resp.status_code == 200
+        data = resp.json()
+        assert data["balance_check"]["passed"] is False
+        assert data["balance_check"]["diff"] == 7000
+
+    def test_import_partial_fail(self, client: TestClient, db: Session):
+        """部分失败模式：坏行进errors，好行入库"""
+        create_test_user(db)
+        token = get_token_for_user(client)
+        buf = self._xlsx([
+            ["2026-08-01", "记-001", "1002", "银行存款-工行", 8000, 0, "回款"],
+            ["bad-date", "记-002", "1001", "库存现金", 0, 8000, "提现"],
+            ["2026-08-01", "", "1001", "库存现金", 100, 0, "缺凭证号"],
+        ])
+        resp = self._upload(client, token, buf)
+        assert resp.status_code == 200
+        data = resp.json()
+        assert data["success_rows"] == 1
+        assert data["failed_rows"] == 2
+        # 行级错误2条 + 借贷平衡全局错误1条（仅8000借无贷）
+        assert len(data["errors"]) == 3
+        assert any(e["field"] == "balance" for e in data["errors"])
+        from app.models import VoucherDetail
+        assert db.query(VoucherDetail).count() == 1
+
+    def test_import_missing_cols(self, client: TestClient, db: Session):
+        """缺必要列 → 400"""
+        create_test_user(db)
+        token = get_token_for_user(client)
+        buf = self._xlsx([["2026-08-01", "记-001", 100, 0]], cols=["日期", "凭证号", "借方金额", "贷方金额"])
+        resp = self._upload(client, token, buf)
+        assert resp.status_code == 400