feat(h2-forecast): 实测区/预估区口径分离 —— 对外读路径默认只取实测区

- 新增 app/utils/kpi_value_scope.py（口径单一事实源：actual_only_clause / forecast_only_clause / is_forecast_row）
- dashboard.py: /kpis /my-kpis /finance-analysis /predict /my-dashboard / latest_kpi_value 默认剔预估，include_forecast=true 单列返回
- alert_rules.py: 动态阈值白名单去 estimated + 4 处读路径加实测区判据
- 前端 ForecastTag.vue 新增；Dashboard.vue / MyDashboard.vue 预估单列 + 标签（不与实测相加）

Task: finance-20261002-h2-forecast-separation-deploy-fullstack

frontend/src/components/ForecastTag.vue

@@ -0,0 +1,33 @@
+<template>
+  <span class="forecast-tag" :title="title">{{ label }}</span>
+</template>
+
+<script setup lang="ts">
+/**
+ * 预估标签（predefined「预估」标记）
+ *
+ * 口径：财务裁定 2026-10-02 —— 预估行（data_status='estimated' 或 source_type='forecast'）
+ * 单列展示、带本标签；不得与实测相加、不得同线绘制、不得作预警依据。
+ * 无 emoji（前端护栏）。
+ */
+withDefaults(defineProps<{ label?: string; title?: string }>(), {
+  label: '预估',
+  title: '预估值：来源 data_status=estimated / source_type=forecast，单列展示，不计入实测汇总、不进趋势与预警',
+})
+</script>
+
+<style scoped>
+.forecast-tag {
+  display: inline-flex;
+  align-items: center;
+  height: 18px;
+  padding: 0 6px;
+  border-radius: 3px;
+  font-size: 12px;
+  line-height: 18px;
+  white-space: nowrap;
+  color: #b88230;
+  background: #fdf6ec;
+  border: 1px solid #f5dab1;
+}
+</style>

frontend/src/views/Dashboard.vue

@@ -93,6 +93,11 @@
                     <span class="kpi-row-val">{{ fmtValue(k.actual_value, k.kpi_name) }}</span>
                     <span class="kpi-row-target">/ {{ k.target_value ?? '-' }}</span>
                   </div>
+                  <!-- 预估区（单列，不与上面的实测值相加） -->
+                  <div v-if="k.forecast_value != null" class="kpi-row-forecast">
+                    <ForecastTag />
+                    <span class="kpi-row-fc-val">{{ fmtValue(k.forecast_value, k.kpi_name) }}</span>
+                  </div>
                 </div>
               </div>
             </div>
@@ -124,6 +129,18 @@
               </div>
             </div>
           </div>
+
+          <!-- 预估区（单列展示：不与实测相加、不进趋势序列、不作预警依据） -->
+          <div v-if="forecastList.length > 0" class="right-card forecast-card">
+            <div class="right-card-title">预估区（不计入实测）</div>
+            <div class="forecast-note">以下为预估值（data_status=estimated / source_type=forecast），单列展示</div>
+            <div v-for="f in forecastList" :key="f.kpi_code + '|' + f.period" class="forecast-row">
+              <span class="forecast-name">{{ f.kpi_name }}</span>
+              <span class="forecast-period">{{ f.period }}</span>
+              <span class="forecast-val">{{ fmtValue(f.value, f.kpi_code) }}</span>
+              <ForecastTag />
+            </div>
+          </div>
         </div>
       </div>
 
@@ -149,6 +166,11 @@
             <span class="item-unit">{{ k.unit }}</span>
           </div>
           <div class="card-item-target">目标 {{ k.target_value ?? '-' }}</div>
+          <!-- 预估区（单列，不与上面的实测值相加） -->
+          <div v-if="k.forecast_value != null" class="card-item-forecast">
+            <ForecastTag />
+            <span class="card-item-fc-val">{{ fmtValue(k.forecast_value, k.kpi_name) }}</span>
+          </div>
           <div class="card-item-trend" v-if="k.trend && k.trend.length >= 2">
             <span v-for="(t, i) in k.trend.slice(-3)" :key="i" class="tdot" :style="{ background: trendColor(t.value, k) }"></span>
             <span class="trend-hint">近3月</span>
@@ -185,6 +207,21 @@
               <div class="tbar-label">{{ t.period.slice(-2) }}</div>
             </div>
           </div>
+          <!-- 预估区（单列；不进上方趋势条，趋势序列仅实测区） -->
+          <div v-if="k.forecast_value != null" class="card-item-forecast">
+            <ForecastTag />
+            <span class="card-item-fc-val">{{ fmtValue(k.forecast_value, k.kpi_code) }}</span>
+          </div>
+        </div>
+      </div>
+      <!-- 预估区（单列展示：不与实测相加、不进趋势序列） -->
+      <div v-if="forecastList.length > 0" class="forecast-block">
+        <div class="forecast-block-title">预估区（不计入实测）</div>
+        <div v-for="f in forecastList" :key="f.kpi_code + '|' + f.period" class="forecast-row">
+          <span class="forecast-name">{{ f.kpi_name }}</span>
+          <span class="forecast-period">{{ f.period }}</span>
+          <span class="forecast-val">{{ fmtValue(f.value, f.kpi_code) }}</span>
+          <ForecastTag />
         </div>
       </div>
     </template>
@@ -277,6 +314,8 @@ import CountUp from '../components/CountUp.vue'
 import GrowthQuality from '../components/GrowthQuality.vue'
 import BEPBreakEvenCard from '../components/BEPBreakEvenCard.vue'
 import MyDialog from '../components/MyDialog.vue'
+// 预估区标签（财务裁定 2026-10-02：预估行单列展示，不与实测相加/同线）
+import ForecastTag from '../components/ForecastTag.vue'
 
 const router = useRouter()
 
@@ -327,6 +366,8 @@ const yellowKpis = computed(() => kpis.value.filter((k: any) => k.alert_level ==
 const myKpis = ref<any[]>([])
 const finKpis = ref<any[]>([])
 const finSummary = ref<any>({})
+// 预估区（单列，不计入实测汇总；财务裁定 2026-10-02）
+const forecastList = ref<any[]>([])
 const enabledChannels = ref(0)
 const aiAnalysis = ref('')
 const aiLoading = ref(false)
@@ -456,25 +497,29 @@ async function loadData() {
   try {
     const entityId = Number(localStorage.getItem('cma_entity_id') || 1)
     const params = { ...getPeriodParams(), entity_id: entityId }
+    // include_forecast=true：预估行**单列返回**（forecast 字段），实测取值不受影响
     if (userRole.value === 'ceo') {
       const [kpiRes, alertRes, sumRes, predRes] = await Promise.all([
-        dashboardApi.kpis({ role: 'ceo', ...params }),
+        dashboardApi.kpis({ role: 'ceo', ...params, include_forecast: true }),
         alertApi.list({ limit: 10, entity_id: entityId }),
         dashboardApi.summary({ role: 'ceo', ...params }),
         dashboardApi.predict({ entity_id: entityId }).catch(() => ({ data: [] })),
       ])
       kpis.value = (kpiRes as any).data || []
+      forecastList.value = (kpiRes as any).forecast || []
       alerts.value = (alertRes as any).data?.filter((a: any) => a.status === 'pending') || []
       summary.value = { kpi_total: (sumRes as any).kpi_total || 0, alert_count: (sumRes as any).alert_count || 0 }
       predictions.value = (predRes as any)?.predictions || []
       dataRange.value = (kpiRes as any).range?.start + ' ~ ' + (kpiRes as any).range?.end
     } else if (userRole.value === 'business') {
-      const r: any = await dashboardApi.myKpis?.({ ...params })
+      const r: any = await dashboardApi.myKpis?.({ ...params, include_forecast: true })
       myKpis.value = (r as any)?.data || []
+      forecastList.value = (r as any)?.forecast || []
       dataRange.value = (r as any)?.period || ''
     } else if (userRole.value === 'finance') {
-      const r: any = await dashboardApi.financeAnalysis?.({ ...params })
+      const r: any = await dashboardApi.financeAnalysis?.({ ...params, include_forecast: true })
       finKpis.value = (r as any)?.kpis || []
+      forecastList.value = (r as any)?.forecast || []
       finSummary.value = (r as any)?.summary || {}
       dataRange.value = (r as any)?.period || ''
     } else if (userRole.value === 'it') {
@@ -546,6 +591,9 @@ onMounted(() => { loadData() })
 .kpi-row-btm { display:flex; align-items:baseline; gap:4px; }
 .kpi-row-val { font-size:18px; font-weight:700; color:#1a1a2e; }
 .kpi-row-target { font-size:12px; color:#aaa; }
+/* 预估区（单列，不与实测值相加；财务裁定 2026-10-02） */
+.kpi-row-forecast { display:flex; align-items:center; gap:4px; margin-top:2px; }
+.kpi-row-fc-val { font-size:12px; color:#b88230; }
 
 /* 右侧预测 */
 .right-card { background:#fff; border-radius:10px; padding:16px; box-shadow:0 1px 3px rgba(0,0,0,0.05); border:1px solid #f0f0f0; }
@@ -581,6 +629,18 @@ onMounted(() => { loadData() })
 .card-item-val { font-size:26px; font-weight:700; margin-bottom:4px; }
 .item-unit { font-size:13px; color:#999; font-weight:400; margin-left:4px; }
 .card-item-target { font-size:12px; color:#aaa; margin-bottom:6px; }
+/* 预估区（单列：卡片内独立一行 + 「预估」标签，不与实测相加/同线） */
+.card-item-forecast { display:flex; align-items:center; gap:4px; margin-top:2px; }
+.card-item-fc-val { font-size:12px; color:#b88230; }
+.forecast-card { margin-top:16px; }
+.forecast-note { font-size:12px; color:#999; margin:-8px 0 10px; }
+.forecast-block { margin-top:16px; background:#fff; border:1px solid #f0f0f0; border-radius:10px; padding:16px; box-shadow:0 1px 3px rgba(0,0,0,0.05); }
+.forecast-block-title { font-size:15px; font-weight:600; margin-bottom:10px; }
+.forecast-row { display:flex; align-items:center; gap:8px; padding:6px 0; border-top:1px dashed #f2f2f2; }
+.forecast-row:first-of-type { border-top:none; }
+.forecast-name { flex:1; font-size:13px; color:#333; }
+.forecast-period { font-size:12px; color:#999; }
+.forecast-val { font-size:13px; font-weight:600; color:#b88230; }
 .card-item-trend { display:flex; align-items:center; gap:4px; }
 .tdot { width:8px; height:8px; border-radius:50%; display:inline-block; }
 .trend-hint { font-size:10px; color:#ccc; margin-left:2px; }

frontend/src/views/MyDashboard.vue

@@ -87,6 +87,11 @@
               :show-text="false"
             />
             <div v-else style="height:6px;line-height:6px;color:#c0c4cc;font-size:11px">—</div>
+            <!-- 预估区（单列，不与上方实测值相加；财务裁定 2026-10-02） -->
+            <div v-if="k.forecast_value != null" class="kpi-forecast-row">
+              <ForecastTag />
+              <span class="kpi-forecast-val">{{ k.forecast_value }}</span>
+            </div>
           </div>
         </div>
       </div>
@@ -128,6 +133,8 @@
 import { ref, computed, onMounted } from "vue"
 import { useRouter } from "vue-router"
 import api from "../api/index"
+// 预估区标签（财务裁定 2026-10-02：预估行单列展示，不与实测相加/同线）
+import ForecastTag from "../components/ForecastTag.vue"
 
 // 排序固化: danger(逾期行动/红色预警) 在前, warning(黄色预警) 在后;
 // 同 severity 保持后端生成顺序 (overdue→red→yellow), 不改变现有展示次序
@@ -146,6 +153,8 @@ const loading = ref(true)
 const kpis = ref<any[]>([])
 const actionPlans = ref<any[]>([])
 const reminders = ref<any[]>([])
+// 预估区（单列，不计入卡片实测值；财务裁定 2026-10-02）
+const forecastList = ref<any[]>([])
 const todayStr = new Date().toLocaleDateString('zh-CN', { year: 'numeric', month: 'long', day: 'numeric', weekday: 'long' })
 
 function fmtValue(val: any, code: string) {
@@ -224,8 +233,10 @@ function goToDetail(r: any) {
 
 onMounted(async () => {
   try {
-    const r: any = await api.get('/dashboard/my-dashboard')
+    // include_forecast=true：预估行**单列返回**（forecast 字段），卡片实测值不受影响
+    const r: any = await api.get('/dashboard/my-dashboard', { params: { include_forecast: true } })
     kpis.value = r.kpis || []
+    forecastList.value = r.forecast || []
     actionPlans.value = r.action_plans || []
     reminders.value = r.reminders || []
   } catch (e: any) {
@@ -342,6 +353,9 @@ onMounted(async () => {
   padding: 0 6px; border-radius: 4px; margin-right: 6px;
 }
 .kpi-target { font-size: 12px; color: #999; }
+/* 预估区（单列一行 + 「预估」标签，不与卡片实测值相加） */
+.kpi-forecast-row { display: flex; align-items: center; gap: 4px; margin-top: 6px; }
+.kpi-forecast-val { font-size: 12px; color: #b88230; }
 
 /* ── 改善行动 ── */
 .plans-section { margin-bottom: 28px; }