fix(bep-caliber): expense and profit sums use net (debit minus credit) under carry_forward=0

ASK-20261002-06 fix04u: admin(5602%) and depreciation(560213) take net amount in both the dashboard card helper and the BEP deriver; sales (5001) keeps credit_amount. Verbatim per proposal section 2. No DB writes, no kpi_values backfill.
2026-10-02 11:22:38 +08:00
parent 6c1ea85d71
commit 6be903fbc9
3 changed files with 121 additions and 12 deletions
@@ -0,0 +1,97 @@
+"""口径4「费用取净额」单测 — ASK-20261002-06（2026-10-02）
+
+口径依据: /srv/hermes/wisdom/_decisions/cma-expense-profit-net-caliber-20261002.md
+          「任何费用/利润取数一律净额（借−贷）」
+
+覆盖两条实现面取数助手（改前均只认 debit/credit 单边字段）：
+  · app/api/dashboard.py::_bep_sum_field（卡片现算面）
+  · scripts/kpi_bep_deriver.py::_sum_field（派生落库写入面）
+
+断言要点（含负对照，退回 debit_amount 口径时本文件必红）：
+  1. field="net" = 借−贷（行域上存在贷方冲销行 ⇒ 净额 ≠ 借方合计）；
+  2. carry_forward==0 过滤仍在位（结转腿行不参与）；
+  3. 收入侧 sales 仍取 credit_amount，未改为净额（改净额会变负）。
+  4. `5602%` LIKE 前缀天然包含 `560213`（账面口径含折旧），故 admin 净额 = 两科目之和。
+"""
+import os
+import sys
+
+sys.path.insert(0, os.path.dirname(os.path.dirname(os.path.abspath(__file__))))
+
+import datetime  # noqa: E402
+
+from app.models import VoucherDetail  # noqa: E402
+from app.api.dashboard import _bep_sum_field  # noqa: E402
+from scripts import kpi_bep_deriver as D  # noqa: E402
+
+D_DATE = datetime.datetime(2026, 8, 31)
+PERIOD = "2026-08"
+
+
+def _row(db, no, code, debit=0.0, credit=0.0, cf=0):
+    db.add(VoucherDetail(entity_id=1, voucher_no=str(no), voucher_date=D_DATE,
+                         subject_code=code, subject_name="单测科目",
+                         debit_amount=debit, credit_amount=credit,
+                         summary="口径4 单测", carry_forward=cf, period=PERIOD))
+    db.flush()
+
+
+def _fixture(db):
+    """借贷双侧行域 + 一条结转腿（carry_forward=1）行。
+
+    560202 : 借 1000 / 贷 200  → 净额  800（借方合计 1000）
+    560213 : 借  500 / 贷 100  → 净额  400（借方合计  500）
+    5001   : 贷 8000 / 借   0  → 收入仍取贷方 8000（取净额 = -8000）
+    560202 cf=1 : 借 9999      → 结转腿，任何口径下都不得计入
+
+    LIKE '5602%' 命中 560202 + 560213（账面口径含折旧）⇒ admin 净额 = 1200。
+    """
+    _row(db, 91001, "560202", debit=1000.0)
+    _row(db, 91002, "560202", credit=200.0)
+    _row(db, 91003, "560213", debit=500.0)
+    _row(db, 91004, "560213", credit=100.0)
+    _row(db, 91005, "5001", credit=8000.0)
+    _row(db, 91006, "560202", debit=9999.0, cf=1)
+
+
+def test_dashboard_net_caliber_admin_and_dep(db):
+    """改后：dashboard._bep_sum_field 支持 field='net'=借−贷；借方口径仍可用（负对照）。"""
+    _fixture(db)
+    net_admin = _bep_sum_field(db, 1, PERIOD, PERIOD, "net", ("like", "5602"))
+    debit_admin = _bep_sum_field(db, 1, PERIOD, PERIOD, "debit_amount", ("like", "5602"))
+    net_dep = _bep_sum_field(db, 1, PERIOD, PERIOD, "net", ("eq", "560213"))
+    debit_dep = _bep_sum_field(db, 1, PERIOD, PERIOD, "debit_amount", ("eq", "560213"))
+
+    assert abs(net_admin - 1200.0) < 1e-6, net_admin        # (1000-200) + (500-100)
+    assert abs(net_dep - 400.0) < 1e-6, net_dep             # 500 - 100
+    # 负对照：退回 debit_amount 口径时上面的 net 断言必红（1500/500 ≠ 1200/400）
+    assert abs(debit_admin - 1500.0) < 1e-6, debit_admin
+    assert abs(debit_dep - 500.0) < 1e-6, debit_dep
+
+
+def test_dashboard_net_excludes_carry_forward_rows(db):
+    """carry_forward==0 过滤在位：结转腿行（cf=1，借 9999）不参与。"""
+    _fixture(db)
+    net_admin = _bep_sum_field(db, 1, PERIOD, PERIOD, "net", ("like", "5602"))
+    assert abs(net_admin - 1200.0) < 1e-6, net_admin        # 含 cf=1 行则会是 1200+9999
+
+
+def test_dashboard_sales_still_credit_amount(db):
+    """收入侧未改：5001 仍取 credit_amount（若改净额 → 负数）。"""
+    _fixture(db)
+    sales_credit = _bep_sum_field(db, 1, PERIOD, PERIOD, "credit_amount", ("eq", "5001"))
+    sales_net = _bep_sum_field(db, 1, PERIOD, PERIOD, "net", ("eq", "5001"))
+    assert abs(sales_credit - 8000.0) < 1e-6, sales_credit
+    assert sales_net < 0, sales_net                         # 这正是「收入不得取净额」的反证
+
+
+def test_deriver_net_caliber_parity(db):
+    """派生器 _sum_field 与卡片助手同口径（两文件同批改的目的：避免同页两口径）。"""
+    _fixture(db)
+    d_net_admin = D._sum_field(db, 1, PERIOD, PERIOD, "net", ("like", "5602"))
+    d_net_dep = D._sum_field(db, 1, PERIOD, PERIOD, "net", ("eq", "560213"))
+    d_net_rebate = D._sum_field(db, 1, PERIOD, PERIOD, "net", ("eq", "571103"))
+    assert abs(d_net_admin - 1200.0) < 1e-6, d_net_admin
+    assert abs(d_net_dep - 400.0) < 1e-6, d_net_dep
+    assert abs(d_net_rebate - 0.0) < 1e-6, d_net_rebate     # 本夹具无 571103 行
+    assert abs(d_net_admin - _bep_sum_field(db, 1, PERIOD, PERIOD, "net", ("like", "5602"))) < 1e-6