feat(cpa): customer profitability MVP P0-a/b - revenue caliber single source + snapshot table + 9-card tri-state

Task: finance-20261003-cpa-customer-profitability-mvp-fullstack (P0-a / P0-b)

- backend/app/utils/cpa_caliber.py (new): single source of truth for
  customer-level revenue aggregation from zxt_masterbill. Reused by
  alert_rules._customer_revenue_shares (dedupe: no second implementation).
- backend/scripts/migrate_cpa_snapshot_20261004.py (new): idempotent DDL for
  customer_profitability_snapshot (UNIQUE entity_id+period+unit_id),
  --check / --apply / --rollback / --status / --show-create + journal.
- backend/scripts/kpi_customer_profitability_deriver.py (new): monthly
  snapshot + kpi_values upsert (single transaction, idempotent).
  fail-closed: cogs_alloc / chan_sub / contrib / contrib_rate stay NULL and
  are never written as 0 or as an apportioned value.
- backend/scripts/sql/cpa_kpi_defs_20261004.sql (new): C_CUST_REVENUE and
  C_CUST_COUNT active; 5 P1 codes registered inactive with fail-closed reason.
- backend/app/api/customer_dashboard.py: new read-only endpoint
  GET /api/cma/customer-dashboard/standard-indicators returning the 9-card
  tri-state (value / no_data / undefined). Reads kpi_definitions via raw SQL
  to stay decoupled from the in-flight KPI direction DDL.
- frontend/src/views/CustomerDashboard.vue: 9-card panel rendering the three
  states (never renders an empty value as 0).

Anchor check 2026-01..09 (offline sqlite rehearsal, ALL_PASS=true):
73 customers / 4883.52 wan / top1 25.3835 / top2 23.4905 / top4 63.3249 /
top10 81.7675 - all six match the task acceptance anchors.

No production write and no deploy in this commit; release is gated.

backend/app/api/customer_dashboard.py

@@ -18,6 +18,21 @@ router = APIRouter(prefix="/api/cma/customer-dashboard", tags=["客户看板"],
     dependencies=[Depends(require_role("ceo", "finance", "business", "it"))],
 )
 
+# ── 客户维度「标准指标族」九卡（与前端 CustomerDashboard.vue 的 CUSTOMER_TEMPLATES 逐项对应）
+#    (卡片名, 默认单位, 预设目标值, 实例层 kpi_code 或 None)
+#    第四列为 None = 该卡在 KPI 库**无可用定义**（页面须显示「未定义·待建」，不得显示 0/无数据）。
+STANDARD_INDICATORS = [
+    ("客户满意度", "分", 90, "C_SATISFACTION"),
+    ("客户留存率", "%", 85, None),
+    ("新客户增长率", "%", 20, None),
+    ("客户渠补率", "%", 95, None),
+    ("客户投诉率", "%", 5, "C_COMPLAINT_RATE"),
+    ("客户平均贡献值", "元", 10000, None),
+    ("客户转化率", "%", 30, None),
+    ("客户活跃度", "%", 70, None),
+    ("NPS净推荐值", "分", 60, None),
+]
+
 
 def parse_period(period_type: str, start_date: str = None, end_date: str = None):
     """解析时间区间"""
@@ -160,6 +175,78 @@ def list_customer_kpis(
     return {"data": result, "period": period, "total": len(result)}
 
 
+@router.get("/standard-indicators")
+def standard_indicators(
+    db: Session = Depends(get_db),
+    entity_id: int = Depends(get_entity_id),
+):
+    """客户维度「标准指标族」九卡三态（真值 / 无数据 / 未定义·待建）——只读。
+
+    CPA P0-b（2026-10-04）：页面 9 张预设卡此前对「KPI 库无定义」的项渲染成「无数据」，
+    与「定义在库但无值」不可区分。本端点逐卡给出三态，页面据此渲染标签，**禁止空显示为 0**。
+
+    映射为**显式白名单**（不做名称模糊匹配），仅当实例层 KPI 与预设卡语义完全一致才连：
+      客户满意度 → C_SATISFACTION（实例层同名，active，有值）
+      客户投诉率 → C_COMPLAINT_RATE（实例层同名，inactive ⇒ 无值）
+    其余 7 张保持未定义（依据任务 finance-20261003 现状表 §一「7 个在 KPI 库无可用定义」）：
+      客户留存率 ≠ 客户保留率(C_RETENTION_RATE)、客户渠补率 ≠ 渠补率(C_REBATE_RATE)、
+      新客户增长率 ≠ 新客户数(C_NEW_CLIENTS)、客户平均贡献值/客户转化率/客户活跃度/NPS净推荐值 库内皆无。
+    """
+    codes = [c for _, _, _, c in STANDARD_INDICATORS if c]
+    defs = {}
+    if codes:
+        # 用 raw SQL 读定义层：**不用 KPIDefinition ORM**——该模型的 `direction` 列由他单
+        # （CMA-KPI-20261003 KPI字典分层治理）在途新增，生产库尚未落列，ORM 查询会 1054；
+        # raw SQL 只取本端点需要的列，与在途 DDL 解耦（与 zxt_masterbill 同一形态）。
+        from sqlalchemy import bindparam, text as _text
+        stmt = _text(
+            "SELECT id, kpi_code, unit, target_value, status FROM kpi_definitions "
+            "WHERE entity_id = :eid AND dimension = 'customer' AND kpi_code IN :codes"
+        ).bindparams(bindparam("codes", expanding=True))
+        rows = db.execute(stmt, {"eid": entity_id, "codes": codes}).fetchall()
+        defs = {r[1]: {"id": r[0], "unit": r[2], "target_value": r[3], "status": r[4]} for r in rows}
+
+    items = []
+    summary = {"value": 0, "no_data": 0, "undefined": 0, "total": len(STANDARD_INDICATORS)}
+    state_labels = {"value": "真值", "no_data": "无数据", "undefined": "未定义·待建"}
+    for name, unit, target, code in STANDARD_INDICATORS:
+        kpi = defs.get(code) if code else None
+        if kpi is None:
+            state = "undefined"
+            items.append({
+                "name": name, "unit": unit, "target_value": target, "state": state,
+                "state_label": state_labels[state], "kpi_code": None, "kpi_id": None,
+                "kpi_status": None, "actual_value": None, "period": None,
+                "why": "KPI 库无该定义",
+            })
+        else:
+            val = db.query(KPIValue).filter(
+                KPIValue.kpi_id == kpi["id"],
+                KPIValue.entity_id == entity_id,
+                KPIValue.actual_value.isnot(None),
+                month_period_clause(KPIValue.period),
+            ).order_by(KPIValue.period.desc(), KPIValue.id.desc()).first()
+            state = "value" if val else "no_data"
+            items.append({
+                "name": name, "unit": kpi["unit"] or unit,
+                "target_value": kpi["target_value"] if kpi["target_value"] is not None else target,
+                "state": state, "state_label": state_labels[state],
+                "kpi_code": code, "kpi_id": kpi["id"], "kpi_status": kpi["status"],
+                "actual_value": val.actual_value if val else None,
+                "period": val.period if val else None,
+                "why": None if val else "定义在库（status=%s）但无任何月期间值" % kpi["status"],
+            })
+        summary[state] += 1
+
+    return {
+        "entity_id": entity_id,
+        "items": items,
+        "summary": summary,
+        "note": ("state: value=定义在库且有值 / no_data=定义在库但无值 / "
+                 "undefined=KPI 库无定义（未定义·待建）；禁止把 undefined/no_data 显示为 0"),
+    }
+
+
 @router.get("/trend/{kpi_id}")
 def get_kpi_trend(
     kpi_id: int,