feat(bot-bridge): 新增会计科目写入端点 POST /api/cma/bot/subjects — 行级全量校验+按subject_code幂等UPSERT(dry_run/update_existing开关)+L3留痕, 绝不DELETE (dama-cma-subjects-write-endpoint-20260912)

backend/tests/test_risk_levels.py

@@ -49,12 +49,12 @@ class TestRiskMapCoverage:
         assert not unlabeled, f"以下路由函数缺少 @risk_level 装饰器: {unlabeled}"
 
     def test_risk_level_counts(self):
-        """分级统计与方案一致：L1=21(20项清单+risk-levels端点)、L2=6(4项清单+okr/create+bot建议通道)、L3=4(+字典写入)、L4=0"""
+        """分级统计与方案一致：L1=21(20项清单+risk-levels端点)、L2=6(4项清单+okr/create+bot建议通道)、L3=5(+字典写入+科目写入)、L4=0"""
         from collections import Counter
         counts = Counter(API_RISK_MAP.values())
         assert counts["L1"] == 21, counts
         assert counts["L2"] == 6, counts
-        assert counts["L3"] == 4, counts
+        assert counts["L3"] == 5, counts
         assert counts["L4"] == 0, "Bot API面不得存在L4端点（安全底线）"
 
     def test_no_l4_bot_endpoints(self):
@@ -92,11 +92,12 @@ class TestRiskLevelsEndpoint:
         assert apis["POST /api/cma/bot/import"]["risk_level"] == "L3"
         assert apis["POST /api/cma/bot/import"]["handling"]  # 处理方式非空
         assert apis["POST /api/cma/bot/dict/zxt-account"]["risk_level"] == "L3"
+        assert apis["POST /api/cma/bot/subjects"]["risk_level"] == "L3"
 
         # 分级统计
         assert data["summary"]["L1"] == 21
         assert data["summary"]["L2"] == 6
-        assert data["summary"]["L3"] == 4
+        assert data["summary"]["L3"] == 5
         assert data["summary"]["L4"] == 0