feat(kpi): route all voucher_details consumers through single void-mark guard

Single source: app/utils/voucher_guard.py (NOT EXISTS on voucher_void_marks,

key = entity_id+voucher_no+voucher_date and revoked_at IS NULL; same caliber as

the DB view cma.v_voucher_details_active). No hardcoded voucher numbers.

Consumers now guarded: cash.py import linkage (2 fns), reports.py subject/BS

amount (2 sites, also entity_id isolation added), dashboard.py _bep_sum_field,

alert_attribution.py build_subject_attribution. kpi_value_collector.py now

delegates to the shared guard (removes the previous duplicate implementation).

Tests: new tests/test_void_marker_consumers_20260914.py (6 cases).

backend/app/api/cash.py

@@ -775,7 +775,10 @@ def _sync_cash_balance_from_ledger(db: Session, entity_id: int, batch: str) -> f
     """货币资金类科目(1001/1002开头)期末余额 → set_current_cash_balance（万元）"""
     from app.models import VoucherDetail
     from app.utils.cash_forecast_engine import set_current_cash_balance
-    rows = db.query(VoucherDetail).filter(VoucherDetail.entity_id == entity_id).all()
+    from app.utils.voucher_guard import apply_voucher_guard
+    # 作废/撤单标记过滤（2026-09-14 收口）: 已作废凭证不参与货币资金余额
+    q = db.query(VoucherDetail).filter(VoucherDetail.entity_id == entity_id)
+    rows = apply_voucher_guard(db, q, VoucherDetail).all()
     balance_yuan = round(sum(
         (r.debit_amount or 0) - (r.credit_amount or 0)
         for r in rows
@@ -795,10 +798,13 @@ def _sync_cash_kpis(db: Session, entity_id: int, batch: str, periods: list) -> l
     ② F_CASH_SAFETY 现金安全垫（万元 = 货币资金余额 - 短期借款EXT_139，entity_id隔离，不存在则创建）
     """
     from app.models import KPIDefinition, KPIValue, VoucherDetail
+    from app.utils.voucher_guard import apply_voucher_guard
     updates = []
     period = periods[-1] if periods else datetime.now().strftime("%Y-%m")
 
-    rows = db.query(VoucherDetail).filter(VoucherDetail.entity_id == entity_id).all()
+    # 作废/撤单标记过滤（2026-09-14 收口）: 已作废凭证不参与联动取数
+    q_cash = db.query(VoucherDetail).filter(VoucherDetail.entity_id == entity_id)
+    rows = apply_voucher_guard(db, q_cash, VoucherDetail).all()
     monetary = [
         r for r in rows
         if r.carry_forward == 0 and r.subject_code

backend/app/api/dashboard.py

@@ -9,6 +9,7 @@ from app.auth_middleware import require_auth, require_role
 from app.deps import get_entity_id
 from app.models import KPIDefinition, KPIValue, KPIAlert, User, VoucherDetail
 from app.utils.cache import get as cache_get, set as cache_set
+from app.utils.voucher_guard import apply_voucher_guard
 import json
 import logging
 
@@ -38,7 +39,10 @@ BEP_REBATE_POLICY_PCT = 84.61
 
 def _bep_sum_field(db, entity_id: int, period_from: str, period_to: str,
                    field: str, subject_filter=None) -> float:
-    """聚合 voucher_details 金额（元），subject_filter: ('eq', code) / ('like', prefix)"""
+    """聚合 voucher_details 金额（元），subject_filter: ('eq', code) / ('like', prefix)
+
+    作废/撤单标记过滤（2026-09-14 收口）: 已作废凭证不参与 BEP 均值。
+    """
     q = db.query(func.sum(getattr(VoucherDetail, field))).filter(
         VoucherDetail.entity_id == entity_id,
         VoucherDetail.carry_forward == 0,
@@ -51,6 +55,7 @@ def _bep_sum_field(db, entity_id: int, period_from: str, period_to: str,
             q = q.filter(VoucherDetail.subject_code == code)
         elif kind == "like":
             q = q.filter(VoucherDetail.subject_code.like(code + "%"))
+    q = apply_voucher_guard(db, q, VoucherDetail)
     val = q.scalar()
     return float(val or 0.0)
 

backend/app/api/reports.py

@@ -19,6 +19,7 @@ from app.database import get_db
 from app.auth_middleware import require_role, require_auth
 from app.models import KPIDefinition, KPIValue, BudgetPlan, StrategicMap, KPIAlert, User, Subject, ActionPlan, OperationLog, ReportHistory
 from app.utils.deviation_engine import calc_period_deviation, calc_period_diff, calc_deviation, get_budget_for_kpi
+from app.utils.voucher_guard import apply_voucher_guard
 from app.deps import get_entity_id, assert_entity_slug_scope, resolve_session_slug
 import logging
 
@@ -565,12 +566,15 @@ def _get_subject_amount(db: Session, code: str, period: str, entity_id: int = 1)
     # 2. 从 subjects + voucher_details 取（如果存在）
     try:
         from app.models import VoucherDetail
-        result = db.query(
+        q = db.query(
             func.sum(VoucherDetail.debit_amount - VoucherDetail.credit_amount)
         ).filter(
             VoucherDetail.subject_code == code,
-            VoucherDetail.period == period
-        ).scalar()
+            VoucherDetail.period == period,
+            VoucherDetail.entity_id == entity_id,   # 账套隔离（2026-09-14 补）
+        )
+        # 作废/撤单标记过滤（2026-09-14 收口）
+        result = apply_voucher_guard(db, q, VoucherDetail).scalar()
         if result is not None:
             return float(result)
     except Exception:
@@ -1465,12 +1469,15 @@ def _get_bs_amount(db: Session, codes: list, period: str, entity_id: int = 1) ->
     try:
         from app.models import VoucherDetail
         for code, sign in codes:
-            result = db.query(
+            q = db.query(
                 func.sum(VoucherDetail.debit_amount - VoucherDetail.credit_amount)
             ).filter(
                 VoucherDetail.subject_code == code,
                 VoucherDetail.period == period,
-            ).scalar()
+                VoucherDetail.entity_id == entity_id,   # 账套隔离（2026-09-14 补）
+            )
+            # 作废/撤单标记过滤（2026-09-14 收口）
+            result = apply_voucher_guard(db, q, VoucherDetail).scalar()
             if result is not None:
                 total += float(result) * sign
                 has_data = True

backend/app/utils/alert_attribution.py

@@ -21,6 +21,7 @@ from sqlalchemy.orm import Session
 from sqlalchemy import func
 
 from app.models import KPIHierarchy, KPISubjectMap, VoucherDetail, ScenarioSuggestion, KPIDefinition
+from app.utils.voucher_guard import apply_voucher_guard
 
 logger = logging.getLogger("cma.alert_attribution")
 
@@ -134,6 +135,8 @@ def build_subject_attribution(db: Session, kpi_id: int, period: str) -> list:
             q = q.filter(VoucherDetail.subject_code == p["code"])
         if entity_id is not None:
             q = q.filter(VoucherDetail.entity_id == entity_id)
+        # 作废/撤单标记过滤（2026-09-14 收口）: 归因拆解与归集同口径
+        q = apply_voucher_guard(db, q, VoucherDetail)
         row = q.first()
         credit_sum = float(row[0] or 0)
         debit_sum = float(row[1] or 0)

backend/app/utils/voucher_guard.py

@@ -0,0 +1,118 @@
+"""作废/撤单标记守卫 — voucher_details 的统一过滤入口（2026-09-14）
+
+**单一事实来源 = 标记表 `cma.voucher_void_marks`**（`entity_id + voucher_no + voucher_date`
+三键 + `revoked_at IS NULL` 判定），与 DB 视图 `cma.v_voucher_details_active` 的定义逐字一致。
+
+为什么用 NOT EXISTS 子查询而不是直接读视图：
+  `VoucherDetail` ORM 模型同时被**写入方**使用（智享通推送落 `voucher_details`），把 ORM
+  映射到视图会让写入路径失效（视图非可更新）。本模块的过滤条件与视图定义同口径，
+  且是全库**唯一**实现（`scripts/kpi_value_collector.py` 亦委派到此处）→ 无口径漂移。
+
+用法（任何消费 voucher_details 的查询）:
+    q = db.query(...).filter(...)
+    q = apply_voucher_guard(db, q, VoucherDetail)      # 非凭证明细源表原样返回
+
+纪律：**禁硬编码凭证号**。今后任何撤单只需往标记表写一行（或置 revoked_at），代码零改动。
+兼容：标记表不存在/不可读（测试库、旧库）→ 自动跳过过滤并告警一次，不阻断业务。
+"""
+import logging
+import threading
+
+from sqlalchemy import MetaData, Table, and_, exists
+
+logger = logging.getLogger("cma.voucher_guard")
+
+VOID_MARK_TABLE = "voucher_void_marks"
+
+_lock = threading.Lock()
+_table_cache = {}   # engine -> Table（存在）| False（不存在）
+_warned = set()     # engine（已告警过的，避免刷日志）
+
+
+def reset_cache() -> None:
+    """清空反射缓存（单测在「建表/删表」之间必须调用）。"""
+    with _lock:
+        _table_cache.clear()
+        _warned.clear()
+
+
+def _bind_key(db):
+    try:
+        bind = db.get_bind()
+    except Exception:  # noqa: BLE001 - 拿不到绑定对象时退化为不缓存
+        return None
+    return getattr(bind, "engine", bind)
+
+
+def void_mark_table(db):
+    """作废标记表（按 engine 反射并缓存）；表不存在/不可读 → None。"""
+    key = _bind_key(db)
+    if key is not None:
+        with _lock:
+            if key in _table_cache:
+                cached = _table_cache[key]
+                # 注意: Table 对象无真值（__bool__ 未定义），必须显式判 False
+                return None if cached is False else cached
+    try:
+        # 走 Session 自身连接（而非 engine）: 测试库 StaticPool 下两者是同一 DBAPI 连接，
+        # 另开 engine 连接会在归还时回滚掉 Session 未提交的写入；此处保持同一事务。
+        bind = db.connection() if hasattr(db, "connection") else db.get_bind()
+        table = Table(VOID_MARK_TABLE, MetaData(), autoload_with=bind)
+    except Exception as e:  # noqa: BLE001 - 兼容无标记表的环境
+        with _lock:
+            if key is not None:
+                _table_cache[key] = False
+                if key not in _warned:
+                    _warned.add(key)
+                    logger.warning("作废标记表 %s 不可用 → 本次不做作废过滤: %s", VOID_MARK_TABLE, e)
+        return None
+    with _lock:
+        if key is not None:
+            _table_cache[key] = table
+    logger.info("作废标记过滤已接入: %s（撤销标记后自动重新计入）", VOID_MARK_TABLE)
+    return table
+
+
+def void_mark_table_exists(db) -> bool:
+    return void_mark_table(db) is not None
+
+
+def void_exists_clause(marks, src):
+    """作废判定子句: NOT EXISTS(标记表 三键匹配 且 revoked_at IS NULL)。
+
+    marks = 标记表 Table；src = VoucherDetail 或 aliased(VoucherDetail)。
+    """
+    return ~exists().where(and_(
+        marks.c.entity_id == src.entity_id,
+        marks.c.voucher_no == src.voucher_no,
+        marks.c.voucher_date == src.voucher_date,
+        marks.c.revoked_at.is_(None),
+    ))
+
+
+def has_voucher_keys(src) -> bool:
+    """src 是否带凭证键（voucher_no + voucher_date）——即「是凭证明细源表」。"""
+    cols = getattr(src, "c", None)
+    for name in ("voucher_no", "voucher_date"):
+        ok = (name in cols) if cols is not None else hasattr(src, name)
+        if not ok:
+            return False
+    return True
+
+
+def exclude_void(db, query, src):
+    """给凭证明细查询挂上 NOT EXISTS(voucher_void_marks) 过滤（全库唯一口径实现）。
+
+    标记表不存在 → 原样返回。
+    """
+    marks = void_mark_table(db)
+    if marks is None:
+        return query
+    return query.filter(void_exists_clause(marks, src))
+
+
+def apply_voucher_guard(db, query, src):
+    """凡指向凭证明细的查询一律过作废过滤（非凭证明细源表原样返回）。"""
+    if has_voucher_keys(src):
+        return exclude_void(db, query, src)
+    return query