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/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; }