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/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)