wip(strategy-map): v4 口径落码（分线营收/新式毛利率/管理指标/C1 hold/57 归档）

backend/app/api/map_completeness.py

@@ -108,7 +108,10 @@ def completeness_summary(
             "display": "—",
         }
 
-    # ---- 目标级 · 附注口径：全量 4 图，判据 = 有KPI挂接（23-KPI 挂接 或 map_objectives.kpis 非空）----
+    # ---- 目标级 · 附注口径：全量 4 图，判据 = 有 KPI 挂接 ----
+    # 判据复现（definition 件 §5 机读件 20261018-c1-spec/map-objectives-dump.csv 逐行）：
+    #   23KPI 覆盖 26 + 非23KPI 但 map_objectives.kpis 非空 4 + 缺口 1 = 30/31。
+    # 即「被 23-KPI 集挂接」与「kpis 非空」取并集；与主口径判据（仅 23-KPI 挂接）不是同一判据。
     # 附注与主数同属地图 65 的账套（全量 4 图）；无地图 65 的账套不适用，展示「—」而非 0。
     footnote_total = len(rows)
     footnote_covered = sum(1 for r in rows if r["covered_23kpi"] or r["has_kpi"])

backend/app/api/map_summary.py

@@ -0,0 +1,238 @@
+"""战略地图 · KPI 摘要接口（真数据 · 口径 CMA-A1 终稿，2026-10-19）
+
+口径唯一真源：app/data/revenue_caliber.py（含科目映射与禁写清单）
+本模块**不存任何金额常量**：全部对 voucher_details 现场聚合。
+
+取数铁律：
+  1. 必经 `summary NOT LIKE '%结转%'` —— 否则损益双向抵销，收入恒为 0（历史踩坑）；
+  2. 实体隔离：只取 token 绑定的 entity_id，不跨账套；
+  3. 无数据 ⇒ null + missing_reason，**不得兜底造数**；
+  4. 分业务线分列；禁净额；禁合并成单一「营业收入」（合计仅作可复算校验位）。
+
+历史期缺同票折扣发票（四件套 0/4）⇒ 金额带 `data_status="estimated"` +
+`data_tag="测算/待票"`，不得静默按新式重算冒充实账。
+"""
+from typing import Optional
+
+from fastapi import APIRouter, Depends
+from sqlalchemy import text
+from sqlalchemy.orm import Session
+
+from app.auth_middleware import require_auth
+from app.data import revenue_caliber as rc
+from app.database import get_db
+from app.deps import get_entity_id
+
+router = APIRouter(
+    prefix="/api/cma/maps/summary",
+    tags=["战略地图摘要"],
+    dependencies=[Depends(require_auth)],
+)
+
+MONTH_RE = "^[0-9]{4}-[0-9]{2}$"
+NOT_CARRY = "summary NOT LIKE '%结转%'"
+
+
+def _wan(v) -> Optional[float]:
+    """元 → 万元（2 位），None 透传。"""
+    if v is None:
+        return None
+    return round(float(v) / 10000.0, 2)
+
+
+def _period_window(db: Session, entity_id: int):
+    """取该实体最新有凭证的会计月，窗口 = 当年 01 ~ 最新月（不写死日期）。"""
+    latest = db.execute(text(
+        f"SELECT MAX(period) FROM voucher_details "
+        f"WHERE entity_id = :e AND period REGEXP :re AND {NOT_CARRY}"
+    ), {"e": entity_id, "re": MONTH_RE}).scalar()
+    if not latest:
+        return None, None, None
+    year = str(latest)[:4]
+    return f"{year}-01", str(latest), year
+
+
+def _sum(db: Session, sql: str, params: dict):
+    return db.execute(text(sql), params).scalar()
+
+
+@router.get("")
+def map_summary(
+    entity_id: int = Depends(get_entity_id),
+    db: Session = Depends(get_db),
+):
+    """摘要条数据：分业务线营业收入 / 毛利率（新式）/ 管理指标 / 口径切换标识。"""
+    cfg = rc.SUBJECT_MAP.get(entity_id)
+    p0, p1, year = _period_window(db, entity_id)
+    period_label = f"{p0}~{p1}" if p0 else None
+
+    if cfg is None or p0 is None:
+        return {
+            "entity_id": entity_id,
+            "period": {"from": p0, "to": p1, "label": period_label},
+            "revenue": {
+                "available": False,
+                "caliber": rc.CALIBER,
+                "caliber_label": rc.CALIBER_LABEL,
+                "unit": "万元",
+                "lines": [],
+                "missing_reason": "该账套无可用凭证期" if cfg else "未配置科目映射",
+            },
+            "gross_margin": {"available": False, "value": None, "missing_reason": "无数据"},
+            "management": [],
+            "switch": rc.CALIBER_SWITCH,
+            "missing_docs": rc.MISSING_DOCS,
+        }
+
+    base = (f"entity_id = :e AND period >= :p0 AND period <= :p1 AND {NOT_CARRY}")
+    params = {"e": entity_id, "p0": p0, "p1": p1}
+    wine = rc.wine_sql("summary")
+    rev_prefix = cfg["revenue"] + "%"
+
+    # ── 1. 收入：主营科目按业务线分列（全额售价，禁净额）──────────────────
+    revenue = {
+        "available": False,
+        "caliber": rc.CALIBER,
+        "caliber_label": rc.CALIBER_LABEL,
+        "unit": "万元",
+        "period": period_label,
+        "lines": [],
+    }
+    if cfg["lines"]:
+        # 表 1：酒类线（keywords 命中）
+        wine_net = _sum(db, f"""
+            SELECT SUM(credit_amount - debit_amount) FROM voucher_details
+            WHERE {base} AND subject_code LIKE :pfx AND {wine}
+        """, {**params, "pfx": rev_prefix})
+        # 表 2：非酒类线（同一科目、不命中 keywords）
+        other_net = _sum(db, f"""
+            SELECT SUM(credit_amount - debit_amount) FROM voucher_details
+            WHERE {base} AND subject_code LIKE :pfx AND NOT {wine}
+        """, {**params, "pfx": rev_prefix})
+
+        # e1 => [酒类, 其他]；e2 => [自营(IT)=非酒类, 代销(酒类)=酒类]
+        values = {}
+        if entity_id == 1:
+            values = {"liquor": wine_net, "other": other_net}
+        elif entity_id == 2:
+            values = {"self_it": other_net, "agency_liquor": wine_net}
+
+        lines = []
+        for ln in cfg["lines"]:
+            raw = values.get(ln["key"])
+            lines.append({
+                "key": ln["key"],
+                "label": ln["label"],
+                "amount": _wan(raw),
+                "unit": "万元",
+                "data_status": "verified" if raw is not None else "missing",
+                "missing_reason": None if raw is not None else "该业务线本期无入账凭证",
+            })
+        total = _wan((wine_net or 0) + (other_net or 0)) if (wine_net is not None or other_net is not None) else None
+        revenue = {
+            **revenue,
+            "available": any(l["amount"] is not None for l in lines),
+            "lines": lines,
+            "total": total,
+            "total_label": "合计（各线相加，仅作复算校验）",
+            "merge_forbidden": True,
+            "note": "各业务线全额售价分列；禁净额、禁合并为单一「营业收入」",
+        }
+
+    # ── 2. 毛利率：新式 (收入净额 − 折扣后净进价成本) / 收入净额 ────────────
+    gross_margin = {"available": False, "value": None, "missing_reason": "无数据"}
+    rev_total = _sum(db, f"""
+        SELECT SUM(credit_amount - debit_amount) FROM voucher_details
+        WHERE {base} AND subject_code LIKE :pfx
+    """, {**params, "pfx": rev_prefix})
+    cost_total = _sum(db, f"""
+        SELECT SUM(debit_amount - credit_amount) FROM voucher_details
+        WHERE {base} AND subject_code LIKE :pfx
+    """, {**params, "pfx": cfg["cost"] + "%"})
+    disc_total = _sum(db, f"""
+        SELECT SUM(credit_amount - debit_amount) FROM voucher_details
+        WHERE {base} AND subject_code LIKE :pfx
+    """, {**params, "pfx": cfg["purchase_discount"] + "%"})
+
+    if rev_total and float(rev_total) != 0 and cost_total is not None:
+        net_cost = float(cost_total) - float(disc_total or 0)
+        gm = (float(rev_total) - net_cost) / float(rev_total) * 100.0
+        gross_margin = {
+            "available": True,
+            "value": round(gm, 2),
+            "unit": "%",
+            "caliber": "net_purchase",
+            "caliber_label": "新式·折扣后净进价",
+            "formula": "(收入净额 − 折扣后净进价成本) / 收入净额 × 100",
+            "period": period_label,
+            # 四件套 0/4 ⇒ 历史期缺同票折扣发票，只可显示现值并带标识
+            "data_status": "estimated",
+            "data_tag": "测算/待票",
+            "note": "旧式（含 k 的 5001/571103 组合）已作废；历史缺票期不得冒充实账",
+        }
+
+    # ── 3. 管理指标（非会计科目，不进损益、不进摘要条主位）───────────────
+    management = []
+    if entity_id == 2:
+        # 与 A1 回执可复现口径一致：分母取**折让前贷方发生额**（639,944.00），
+        # 而不是 6603 净额（556,279.15，已抵扣借方）——两者差 28.24% 与 24.55% 之别。
+        disc = _sum(db, f"""
+            SELECT SUM(credit_amount - debit_amount) FROM voucher_details
+            WHERE {base} AND subject_code LIKE :pfx AND {wine}
+        """, {**params, "pfx": cfg["purchase_discount"] + "%"})
+        base_amt = _sum(db, f"""
+            SELECT SUM(credit_amount - debit_amount) FROM voucher_details
+            WHERE {base} AND subject_code LIKE '2202%' AND summary LIKE '%采购收货%'
+              AND {rc.supplier_sql('summary')}
+        """, params)
+        if disc is not None and base_amt and float(base_amt) != 0:
+            management.append({
+                "key": "vendor_discount_dependency",
+                "label": "厂商折扣依赖度",
+                "value": round(abs(float(disc)) / float(base_amt) * 100.0, 2),
+                "unit": "%",
+                "numerator": round(abs(float(disc)), 2),
+                "numerator_label": "酒类采购折扣额",
+                "denominator": round(float(base_amt), 2),
+                "denominator_label": "酒类采购额（含税）",
+                "period": period_label,
+                "tag": "管理指标·非会计科目",
+                "caliber_note": "折扣额 ÷ 酒类采购额（含税）；改造单 v4 §3 文字写「÷销售额」，"
+                                "但 28.24% 的复现分母是采购额，按可复现口径披露，分母已单列可复核",
+            })
+    elif entity_id == 1 and cfg.get("purchase_gift") and rev_total:
+        gift = _sum(db, f"""
+            SELECT SUM(debit_amount - credit_amount) FROM voucher_details
+            WHERE {base} AND subject_code LIKE :pfx
+        """, {**params, "pfx": cfg["purchase_gift"] + "%"})
+        if gift is not None and float(rev_total) != 0:
+            val = round(abs(float(gift)) / float(rev_total) * 100.0, 2)
+            management.append({
+                "key": "vendor_gift_dependency",
+                "label": "厂商赠酒依赖度",
+                "value": val,
+                "unit": "%",
+                "numerator": round(abs(float(gift)), 2),
+                "numerator_label": "采购获赠额",
+                "denominator": round(float(rev_total), 2),
+                "denominator_label": "营业收入（同期）",
+                "period": period_label,
+                "tag": "管理指标·非会计科目",
+                "abnormal": val > 100,
+                "caliber_note": "获赠额 ÷ 同期营业收入；>100% 属异常，须数据侧核查（不作损益行）",
+            })
+
+    return {
+        "entity_id": entity_id,
+        "period": {"from": p0, "to": p1, "label": period_label},
+        "revenue": revenue,
+        "gross_margin": gross_margin,
+        "management": management,
+        "switch": rc.CALIBER_SWITCH,
+        "missing_docs": rc.MISSING_DOCS,
+        "caliber_source": {
+            "status": rc.STATUS,
+            "decided_by": rc.DECIDED_BY,
+            "reason": rc.REASON,
+        },
+    }

backend/app/api/maps.py

@@ -11,6 +11,8 @@ from app.models import StrategicMap, OperationLog, MapObjective, Objective, KR,
 from app.utils.kr_name import sanitize_kr_name
 from app.utils.kpi_value_scope import actual_only_clause
 import copy
+# CMA-KPI-20261003 ③ 落码：考核型目标读路径分流（kpi_targets 优先；未命中回退哨兵在 utils 内）
+from app.utils.kpi_target_reader import fetch_target_map, pick_cycle_target, target_type_for_frequency
 import json
 import logging
 
@@ -85,11 +87,10 @@ def list_maps(db: Session = Depends(get_db), entity_id: int = Depends(get_entity
 
 @router.get("/strategy/revenue-caliber")
 def strategy_revenue_caliber(entity_id: int = Depends(get_entity_id)):
-    """战略地图摘要条 · 收入口径状态（真数据铁律：未闭合不出单一汇总数）。
+    """战略地图摘要条 · 收入口径状态（口径已闭合，金额取 /maps/summary）。
 
-    2026-10-18 改造单 v2 §4：A1 收入口径未闭合前，前端只显示「口径待定」+
-    分业务位（酒类代销 / IT自营，amount=None ⇒ 显示「—/无数据」）；
-    后端不得擅自选总额/净额，也不得把两块合并成一个「营业收入」。
+    2026-10-19 A1 终稿：两家均总额法；增值税销售货物 13%。
+    本端点只出口径与业务线维度（不含金额）；金额一律由 /maps/summary 现算。
     """
     from app.data import revenue_caliber
     return revenue_caliber.snapshot(entity_id)
@@ -983,6 +984,8 @@ def get_map_review(map_id: int, level: Optional[str] = None, db: Session = Depen
         KPIDefinition.entity_id == entity_id,
     ).all() if all_kpi_codes else []
     kpi_map = {k.kpi_code: k for k in kpi_defs}
+    # ③ 落码：考核型目标一次性取新路径（战略回顾当期）
+    _tmap = fetch_target_map(db, entity_id, [k.id for k in kpi_defs])
 
     # 查询最新KPI实际值
     kpi_ids = [k.id for k in kpi_defs]
@@ -1051,10 +1054,17 @@ def get_map_review(map_id: int, level: Optional[str] = None, db: Session = Depen
                 held = code in DATA_HOLD_KPIS
                 actual = None if held else lv.get("actual_value")
                 # 多粒度目标优先: 月目标(多数KPI月度) → 兼容legacy target_value (OpenCode审查#5)
-                target = kpi_def.target_monthly or kpi_def.target_value
+                # ③ 落码：新路径命中即用；未命中回退兼容列（哨兵在 utils，不 or 0）
+                # COMPAT-FALLBACK 到期 2026-11-02：新表未命中 → 回退兼容列（顺序回退，不 or 0）
+                target = pick_cycle_target(_tmap, kpi_def.id, "monthly", kpi_def.target_monthly)
+                if target is None:
+                    target = pick_cycle_target(_tmap, kpi_def.id,
+                                               target_type_for_frequency(kpi_def.frequency),
+                                               kpi_def.target_value)
                 # 判断红黄绿灯（绿≥90% / 黄60-90% / 红<60%）
                 # 方向修正: 越低越好型(费用率/成本率/损耗/逾期/投诉/流失) 与 负值目标 (OpenCode审查#5)
                 level = "gray"
+                ratio_val = None
                 if actual is not None and target:
                     name = (kpi_def.kpi_name or "") + " " + (kpi_def.kpi_code or "")
                     lower_better = any(k in name for k in
@@ -1065,6 +1075,7 @@ def get_map_review(map_id: int, level: Optional[str] = None, db: Session = Depen
                         ratio = actual / target
                     if ratio < 0:
                         ratio = 0  # 负值目标(如亏损控制) 完成度不为负
+                    ratio_val = ratio
                     if ratio >= 0.9:
                         level = "green"
                     elif ratio >= 0.6:
@@ -1074,6 +1085,11 @@ def get_map_review(map_id: int, level: Optional[str] = None, db: Session = Depen
                 else:
                     level = "gray"
 
+                # C1 数据前置：held KPI 不着色、不透出达成率（level=pending 由前端灰虚线呈现）
+                if held:
+                    level = "pending"
+                    ratio_val = None
+
                 if level == "red":
                     worst_level = "red"
                 elif level == "yellow" and worst_level != "red":
@@ -1087,14 +1103,29 @@ def get_map_review(map_id: int, level: Optional[str] = None, db: Session = Depen
                     "actual_value": actual,
                     "unit": kpi_def.unit,
                     "level": level,
+                    # 达成率（按指标方向归一，None=无目标/无实测，调用方须显式显示"无数据"）
+                    "ratio": round(ratio_val, 4) if ratio_val is not None else None,
                 })
 
+            kpi_ratios = [k["ratio"] for k in obj_kpis if k.get("ratio") is not None]
+            obj_ratio = round(sum(kpi_ratios) / len(kpi_ratios), 4) if kpi_ratios else None
+
+            # C1 数据前置：目标含 held KPI ⇒ 整节点「数据待核」，不计入任何达成率汇总
+            hold_reason = next((DATA_HOLD_KPIS[c] for c in obj.get("kpis", []) if c in DATA_HOLD_KPIS), None)
+
             obj_item = {
                 "name": obj.get("name", ""),
                 "icon": obj.get("icon", ""),
                 "kpis": obj_kpis,
-                "level": worst_level,
+                "level": "pending" if hold_reason else worst_level,
                 "has_data": len(obj_kpis) > 0,
+                # 目标达成率 = 有实测值 KPI 的方向归一达成率均值；None ⇒ 前端显示"无数据"
+                "ratio": None if hold_reason else obj_ratio,
+                "kpi_total": len(obj_kpis),
+                "kpi_with_data": 0 if hold_reason else len(kpi_ratios),
+                "has_actual": False if hold_reason else bool(kpi_ratios),
+                "data_hold": bool(hold_reason),
+                "hold_reason": hold_reason,
                 # 行动方案汇总(OpenCode审查#6): 按本目标KPI统计
                 "action_plan_summary": {
                     "total": len([p for p in action_plans_data if p["kpi_id"] in [k["kpi_id"] for k in obj_kpis]]),
@@ -1105,6 +1136,11 @@ def get_map_review(map_id: int, level: Optional[str] = None, db: Session = Depen
             }
             objectives.append(obj_item)
 
+            # C1 数据前置：数据待核目标单列，不进达标/关注/风险任何一档
+            if hold_reason:
+                total_hold += 1
+                continue
+
             if worst_level == "green":
                 total_ok += 1
             elif worst_level == "yellow":

backend/app/data/revenue_caliber.py

@@ -1,63 +1,109 @@
-"""战略地图 · 收入口径（revenue caliber）状态 —— 单一事实源
+"""战略地图 · 收入 / 毛利 / 管理指标口径（单一事实源，勿在别处写死）
 
-口径来源：改造单 `project-20261018-cma-strategy-map-ux-revamp-fullstack` 增量 v2 §4。
-截至本文件落地（2026-10-18T23:00），A1 收入口径**尚未闭合**：
-  - 业务称谓「代理」≠ 会计判定（总额法 total / 净额法 net / 混合 mixed 未裁）；
-  - 财务净额件与项目侧「三问」总额判定并存，正由 A1 补充单裁决。
+口径来源（引用勿改）：
+  /srv/hermes/mailbox/finance/pending-tasks/_reports/
+  project-20261018-strategy-map-data-a1-addendum-finance-v2-return.md
+  改造单 project-20261018-cma-strategy-map-ux-revamp-fullstack 增量 v4
 
-因此本模块只声明**状态**与**业务线维度**，不存任何金额：
-  - 接口照常返回 `revenue_caliber` 与分业务位（amount=None + status=pending）；
-  - 前端不得写死任一方法，不得把两块合并成一个「营业收入」；
-  - 口径闭合后只改本文件（status/caliber/decided_by/closed_at），并回填金额取数逻辑，
-    不需要改前端。
+终稿结论（2026-10-19）：
+  - 陕西博海、陕西酣客 **均总额法（主要责任人）**；
+  - 增值税 = 销售货物 13%（账内 11 张凭证实测，6% 代理服务零证据）；
+  - 9,492.6 万 = 冲减采购成本/存货成本（唯一落位，**无「补贴收入/其他收益」行**），
+    本模块不产生该数、也不允许任何调用点拼出该串；
+  - F2 毛利率新式 = (收入净额 − 折扣后净进价成本) / 收入净额 × 100；
+    旧式（含 `k` 的 5001/571103 组合）作废，**不得在本文件或调用点复现**；
+  - 历史期缺同票折扣发票（四件套 0/4）⇒ 金额只作现值展示并带「测算/待票」标识。
 
-铁律：未闭合前，页面与接口都**不得**输出单一汇总收入数。
+本模块只放**口径与科目映射**，不存金额；金额一律由 API 对库内 voucher_details 现算
+（filter: summary NOT LIKE '%结转%'，否则损益双向抵销归零）。
 """
 
-# 口径状态：unclosed / closed
-STATUS = "unclosed"
-CALIBER = None            # closed 时取 "total" / "net" / "mixed"
-CALIBER_LABEL = "口径待定"
-DECIDED_BY = None         # closed 时填裁决单/ASK 编号
-CLOSED_AT = None          # ISO 时间
-REASON = (
-    "A1 收入口径尚未闭合（截至 2026-10-18T23:00）：业务称谓「代理」≠ 会计判定，"
-    "总额法/净额法/混合法并存，待 A1 补充单裁决"
-)
+# ── 收入口径状态（v4 起为已闭合）──────────────────────────────────────────────
+STATUS = "closed"
+CALIBER = "total"                                    # total / net / mixed
+CALIBER_LABEL = "总额法（会计）· 增值税13%"
+DECIDED_BY = "A1 终稿（project-20261018-strategy-map-data-a1-addendum-finance-v2-return.md）"
+REASON = "两家均主要责任人 ⇒ 总额法；增值税销售货物 13% 实测，无税会差异"
 
-# 分业务（不得合并；amount 由 closed 后的取数逻辑回填）
-BUSINESS_LINES = [
-    {"key": "liquor_agency", "label": "酒类代销"},
-    {"key": "it_self", "label": "IT自营"},
+# ── 按实体的科目映射（各账套科目体系不同：酣客 5001/5401，博海 6001/6401）──────
+SUBJECT_MAP = {
+    1: {
+        "revenue": "5001",          # 主营业务收入
+        "cost": "5401",             # 主营业务成本
+        "purchase_discount": "530111",   # 商品折扣（采购）
+        "purchase_gift": "530103",       # 采购获赠（捐赠收益）
+        "lines": [
+            {"key": "liquor", "label": "酒类"},
+            {"key": "other", "label": "其他"},
+        ],
+    },
+    2: {
+        "revenue": "6001",          # 主营业务收入
+        "cost": "6401",             # 主营业务成本
+        "purchase_discount": "6603",     # 财务费用-现金折扣（贷方=采购折扣）
+        "purchase_gift": None,
+        "lines": [
+            {"key": "self_it", "label": "自营(IT)"},
+            {"key": "agency_liquor", "label": "代销(酒类)"},
+        ],
+    },
+}
+
+# 酒类判定（财务 A1 件同一口径）：摘要含以下任一关键词 ⇒ 酒类业务线
+WINE_KEYWORDS = ("酣客", "酒窖", "酣亲", "秦莉", "牛彦平", "横山")
+
+# 采购来源（博海酒类采购：陕西酣客 / 酣客酒业）
+LIQUOR_SUPPLIERS = ("酣客", "酒业")
+
+
+def wine_sql(column: str = "summary") -> str:
+    """SQL 片段：酒类业务线判定（与财务回执同口径，勿改）。"""
+    return "(" + " OR ".join(f"{column} LIKE '%{k}%'" for k in WINE_KEYWORDS) + ")"
+
+
+def supplier_sql(column: str = "summary") -> str:
+    return "(" + " OR ".join(f"{column} LIKE '%{k}%'" for k in LIQUOR_SUPPLIERS) + ")"
+
+
+# ── 口径切换期标识位（v4 §4：不硬编码日期；生效日以任总拍板 ASK 为准）──────────
+CALIBER_SWITCH = {
+    "has_switch": True,
+    "label": "口径变更",
+    "effective_date": None,     # 未拍板前恒为 None —— 禁止写死日期
+    "comparability": "口径变更·不可比",
+    "note": "同比/达成率/预算执行率在切换期内不可比；生效日以任总拍板（ASK）为准",
+}
+
+# ── 缺件披露（v4 §5：界面不得呈现为「已齐」）─────────────────────────────────
+MISSING_DOCS = [
+    "经销/代理协议",
+    "厂家价格政策",
+    "逐笔折扣发票+合同审批单",
+    "上游退货条款",
+    "发票台账（invoice_check 空）",
 ]
 
 
+def business_lines(entity_id: int) -> list:
+    cfg = SUBJECT_MAP.get(entity_id)
+    return list(cfg["lines"]) if cfg else []
+
+
 def snapshot(entity_id: int) -> dict:
-    """返回对外口径快照（无金额；未闭合时 amount 一律 None）。"""
+    """对外口径快照（无金额；金额见 /api/cma/maps/summary）。"""
     return {
         "entity_id": entity_id,
         "status": STATUS,
         "caliber": CALIBER,
         "caliber_label": CALIBER_LABEL,
-        "caliber_options": [
-            {"key": "total", "label": "总额法"},
-            {"key": "net", "label": "净额法"},
-            {"key": "mixed", "label": "混合法"},
-        ],
         "decided_by": DECIDED_BY,
-        "closed_at": CLOSED_AT,
         "reason": REASON,
+        "allow_single_total": False,   # 分业务线分列；不合并成单一「营业收入」
         "businesses": [
-            {
-                "key": b["key"],
-                "label": b["label"],
-                "amount": None,
-                "unit": "万元",
-                "status": "pending",
-                "missing_reason": "收入口径未闭合" if STATUS != "closed" else None,
-            }
-            for b in BUSINESS_LINES
+            {"key": b["key"], "label": b["label"], "unit": "万元"}
+            for b in business_lines(entity_id)
         ],
-        "allow_single_total": STATUS == "closed",
-        "note": "未闭合前不显示单一汇总数；分业务分列，不合并为「营业收入」",
+        "switch": CALIBER_SWITCH,
+        "missing_docs": MISSING_DOCS,
+        "note": "分业务线全额售价分列；禁净额、禁合并为单一「营业收入」",
     }

backend/app/main.py

@@ -7,7 +7,7 @@ from fastapi.responses import JSONResponse
 from fastapi.security import HTTPBearer, HTTPAuthorizationCredentials
 from dotenv import load_dotenv
 from app.database import init_db, get_db
-from app.api import auth, kpis, kpi_governance, templates, maps, dashboard, data, alerts, ai_analysis, ai_suggestions, alert_rules, users, thresholds, notifications, permissions, action_plans, alignment, org, objectives, versions, budget, cost, predict, reports, security, knowledge, bot_bridge, bot_bridge_v2, bot_suggestions, lead, tenant, customer_dashboard, deviation_push, budget_generate, knowledge_articles, kpi_causality, data_quality, bi_reports, entities, bsc_layers, okr, okr_templates, subjects, driver_budget, bot_kpis, ontology, bot_iron_law, analysis_results, expenses, cash, tax_compliance, verify, growth_quality, products, data_classification, value_sources, zero_based, derivation_rules, cash_classify, cashflow_structure, cash_vouchers_json, ext_input_ledgers, treasury, doc_center, map_completeness
+from app.api import auth, kpis, kpi_governance, templates, maps, dashboard, data, alerts, ai_analysis, ai_suggestions, alert_rules, users, thresholds, notifications, permissions, action_plans, alignment, org, objectives, versions, budget, cost, predict, reports, security, knowledge, bot_bridge, bot_bridge_v2, bot_suggestions, lead, tenant, customer_dashboard, deviation_push, budget_generate, knowledge_articles, kpi_causality, data_quality, bi_reports, entities, bsc_layers, okr, okr_templates, subjects, driver_budget, bot_kpis, ontology, bot_iron_law, analysis_results, expenses, cash, tax_compliance, verify, growth_quality, products, data_classification, value_sources, zero_based, derivation_rules, cash_classify, cashflow_structure, cash_vouchers_json, ext_input_ledgers, treasury, doc_center, map_completeness, map_summary
 from app.utils.cache import clear_all as clear_cache, delete as delete_cache
 from scripts.erp_sync import run_sync as run_erp_sync
 from app.auth_middleware import require_auth, require_auth_401
@@ -57,6 +57,7 @@ app.include_router(alignment.router)
 app.include_router(org.router)
 app.include_router(objectives.router)
 app.include_router(map_completeness.router)  # 战略地图数据完备度（口径 CMA-CALIBER-MAP-COMPLETENESS-20261018 v1.0）
+app.include_router(map_summary.router)  # 战略地图摘要条（收入分线/新式毛利率/管理指标 · 口径 CMA-A1 终稿）
 app.include_router(versions.router)
 app.include_router(budget.router)
 app.include_router(value_sources.router)

frontend/src/components/strategy-map/MapSummaryBar.vue

@@ -1,28 +1,50 @@
 <template>
   <section class="map-summary" aria-label="战略地图摘要">
-    <div class="sum-card">
-      <div class="sum-label">营业收入</div>
-      <div class="sum-value mono" :class="{ muted: revenue == null }">
-        <template v-if="revenue != null">{{ fmtWan(revenue) }}<span class="sum-unit">万元</span></template>
-        <template v-else>无数据</template>
+    <!-- ① 营业收入：分业务线全额售价（总额法）· 禁净额 / 禁合并 -->
+    <div class="sum-card sum-card--wide">
+      <div class="sum-head">
+        <span class="sum-label">营业收入</span>
+        <span v-if="revenue && revenue.caliber_label" class="sum-badge calm">{{ revenue.caliber_label }}</span>
       </div>
-      <div class="sum-sub">{{ period ? period + ' 实际值' : '财务分析接口未返回期间' }}</div>
+      <div v-if="revenueLines.length" class="rev-lines">
+        <div v-for="ln in revenueLines" :key="ln.key" class="rev-line">
+          <span class="rev-line-label">{{ ln.label }}</span>
+          <span class="rev-line-value mono" :class="{ muted: ln.amount == null }">
+            <template v-if="ln.amount != null">{{ fmtNum(ln.amount) }}<i class="sum-unit">万元</i></template>
+            <template v-else>—<i class="sum-unit">无数据</i></template>
+          </span>
+        </div>
+        <div class="rev-line rev-line--total">
+          <span class="rev-line-label">{{ revenueTotalLabel }}</span>
+          <span class="rev-line-value mono">
+            <template v-if="revenueTotal != null">{{ fmtNum(revenueTotal) }}<i class="sum-unit">万元</i></template>
+            <template v-else>—<i class="sum-unit">无数据</i></template>
+          </span>
+        </div>
+      </div>
+      <div v-else class="sum-value muted">—<i class="sum-unit">无数据</i></div>
+      <div class="sum-sub">{{ revenuePeriod }}</div>
     </div>
 
+    <!-- ② 毛利率：新式口径（折扣后净进价），历史缺票期带标识 -->
     <div class="sum-card">
-      <div class="sum-label">毛利率</div>
-      <div class="sum-value mono" :class="{ muted: grossMargin == null }">
-        <template v-if="grossMargin != null">{{ grossMargin.toFixed(1) }}<span class="sum-unit">%</span></template>
-        <template v-else>无数据</template>
+      <div class="sum-head">
+        <span class="sum-label">毛利率</span>
+        <span v-if="grossMargin && grossMargin.data_tag" class="sum-badge warn">{{ grossMargin.data_tag }}</span>
       </div>
-      <div class="sum-sub">{{ period ? period + ' 实际值' : '未取到财务分析数据' }}</div>
+      <div class="sum-value mono" :class="{ muted: gmValue == null }">
+        <template v-if="gmValue != null">{{ gmValue.toFixed(2) }}<i class="sum-unit">%</i></template>
+        <template v-else>—<i class="sum-unit">无数据</i></template>
+      </div>
+      <div class="sum-sub">{{ gmSub }}</div>
     </div>
 
+    <!-- ③ 战略目标达成率 -->
     <div class="sum-card">
-      <div class="sum-label">战略目标达成率</div>
+      <div class="sum-head"><span class="sum-label">战略目标达成率</span></div>
       <div class="sum-value mono" :class="achievement == null ? 'muted' : 'lv-' + achievementLevel">
-        <template v-if="achievement != null">{{ Math.round(achievement) }}<span class="sum-unit">%</span></template>
-        <template v-else>无数据</template>
+        <template v-if="achievement != null">{{ Math.round(achievement) }}<i class="sum-unit">%</i></template>
+        <template v-else>—<i class="sum-unit">无数据</i></template>
       </div>
       <div class="sum-sub">
         <template v-if="achievement != null">{{ achievementCount }} 个目标有实测值 · 其余无数据</template>
@@ -30,40 +52,100 @@
       </div>
     </div>
 
+    <!-- ④ 风险目标数 -->
     <div class="sum-card">
-      <div class="sum-label">风险目标</div>
+      <div class="sum-head"><span class="sum-label">风险目标</span></div>
       <div class="sum-value mono" :class="riskCount == null ? 'muted' : (riskCount > 0 ? 'lv-red' : 'lv-green')">
         <template v-if="riskCount != null">{{ riskCount }}</template>
-        <template v-else>无数据</template>
+        <template v-else>—<i class="sum-unit">无数据</i></template>
       </div>
       <div class="sum-sub">
         <template v-if="summary">达标 {{ summary.green }} · 关注 {{ summary.yellow }} · 共 {{ summary.total }} 个目标</template>
         <template v-else>战略回顾数据未加载</template>
       </div>
     </div>
+
+    <!-- ⑤ 口径变更标识位 + 管理指标（非会计科目，单列、不占主位） -->
+    <div class="sum-foot">
+      <span v-if="switchInfo && switchInfo.has_switch" class="sum-badge warn" :title="switchInfo.note || ''">
+        {{ switchInfo.label }}<template v-if="switchInfo.effective_date"> · 自 {{ switchInfo.effective_date }}</template>
+        <em v-if="switchInfo.comparability"> · {{ switchInfo.comparability }}</em>
+      </span>
+      <span v-for="m in management" :key="m.key" class="mgmt" :title="m.caliber_note || ''">
+        <span class="mgmt-label">{{ m.label }}</span>
+        <span class="mgmt-value mono">{{ m.value == null ? '—' : m.value.toFixed(2) + '%' }}</span>
+        <span class="mgmt-tag">{{ m.tag }}</span>
+        <span v-if="m.abnormal" class="mgmt-abnormal">异常·须核查</span>
+        <span class="mgmt-caliber">{{ fmtNum(m.numerator) }} ÷ {{ fmtNum(m.denominator) }}<template v-if="m.period"> · {{ m.period }}</template></span>
+      </span>
+    </div>
   </section>
 </template>
 
 <script setup lang="ts">
 import { computed } from 'vue'
 
+type RevLine = { key: string; label: string; amount: number | null; unit?: string; missing_reason?: string | null }
+
 const props = defineProps<{
-  finance: { total_sales: number | null; gross_profit_rate: number | null; period?: string } | null
+  revenue: {
+    available?: boolean
+    caliber_label?: string
+    unit?: string
+    period?: string | null
+    lines?: RevLine[]
+    total?: number | null
+    total_label?: string
+  } | null
+  grossMargin: {
+    available?: boolean
+    value: number | null
+    caliber_label?: string
+    data_tag?: string
+    period?: string | null
+    note?: string
+  } | null
+  management?: Array<{
+    key: string
+    label: string
+    value: number | null
+    unit?: string
+    numerator?: number | null
+    denominator?: number | null
+    period?: string | null
+    tag?: string
+    abnormal?: boolean
+    caliber_note?: string
+  }>
   achievement: number | null
   achievementCount: number
   summary: { total: number; green: number; yellow: number; red: number; health_score?: number } | null
+  switchInfo?: { has_switch?: boolean; label?: string; effective_date?: string | null; comparability?: string; note?: string } | null
   loading?: boolean
 }>()
 
-const revenue = computed<number | null>(() => {
-  const v = props.finance?.total_sales
+const revenueLines = computed<RevLine[]>(() => (props.revenue?.lines || []).filter(l => !!l && !!l.key))
+/** 合计 = 各线相加的复算校验位，不与分线并列成第二套口径 */
+const revenueTotal = computed<number | null>(() => {
+  const v = props.revenue?.total
   return v == null || Number.isNaN(Number(v)) ? null : Number(v)
 })
-const grossMargin = computed<number | null>(() => {
-  const v = props.finance?.gross_profit_rate
+const revenueTotalLabel = computed(() => props.revenue?.total_label || '合计（复算校验）')
+const revenuePeriod = computed(() => {
+  const p = props.revenue?.period
+  if (!p) return '凭证期未取到 · 无数据'
+  return p + ' 实际值 · 各业务线全额售价分列（禁净额、禁合并）'
+})
+const gmValue = computed<number | null>(() => {
+  const v = props.grossMargin?.value
   return v == null || Number.isNaN(Number(v)) ? null : Number(v)
 })
-const period = computed(() => props.finance?.period || '')
+const gmSub = computed(() => {
+  if (gmValue.value == null) return '财务口径未取到 · 无数据'
+  const p = props.grossMargin?.period || ''
+  const cal = props.grossMargin?.caliber_label || ''
+  return [p ? p + ' 实际值' : '', cal].filter(Boolean).join(' · ')
+})
 const riskCount = computed<number | null>(() => (props.summary ? props.summary.red : null))
 const achievementLevel = computed(() => {
   const a = props.achievement
@@ -73,9 +155,10 @@ const achievementLevel = computed(() => {
   return 'red'
 })
 
-/** 金额统一折算为万元（保留 1 位小数），不做任何兜底造数 */
-function fmtWan(v: number): string {
-  return (v / 10000).toLocaleString('zh-CN', { maximumFractionDigits: 1, minimumFractionDigits: 0 })
+/** 千分位展示；null ⇒ 「—」，不做任何兜底造数 */
+function fmtNum(v: number | null | undefined): string {
+  if (v == null || Number.isNaN(Number(v))) return '—'
+  return Number(v).toLocaleString('zh-CN', { maximumFractionDigits: 2, minimumFractionDigits: 0 })
 }
 </script>
 
@@ -94,11 +177,26 @@ function fmtWan(v: number): string {
   padding: 10px 14px;
   min-width: 0;
 }
+.sum-card--wide { grid-column: span 2; }
+.sum-head { display: flex; align-items: center; gap: 8px; min-width: 0; }
 .sum-label {
   font-size: 12px;
   color: var(--bh-text-secondary, #64748B);
   letter-spacing: .02em;
+  white-space: nowrap;
 }
+.sum-badge {
+  font-size: 10px;
+  line-height: 1.5;
+  padding: 1px 6px;
+  border-radius: 4px;
+  white-space: nowrap;
+  overflow: hidden;
+  text-overflow: ellipsis;
+}
+.sum-badge.calm { color: #635BFF; background: rgba(99, 91, 255, .08); }
+.sum-badge.warn { color: #B45309; background: #FEF3C7; }
+.sum-badge.warn em { font-style: normal; }
 .sum-value {
   margin-top: 4px;
   font-size: 22px;
@@ -110,7 +208,7 @@ function fmtWan(v: number): string {
   gap: 3px;
 }
 .sum-value.muted { font-size: 15px; color: var(--bh-text-muted, #94A3B8); font-weight: 500; }
-.sum-unit { font-size: 11px; font-weight: 500; color: var(--bh-text-secondary, #64748B); }
+.sum-unit { font-size: 11px; font-weight: 500; font-style: normal; color: var(--bh-text-secondary, #64748B); margin-left: 2px; }
 .sum-sub {
   margin-top: 4px;
   font-size: 11px;
@@ -119,11 +217,38 @@ function fmtWan(v: number): string {
   overflow: hidden;
   text-overflow: ellipsis;
 }
+.rev-lines { margin-top: 4px; display: flex; flex-direction: column; gap: 2px; }
+.rev-line { display: flex; align-items: baseline; justify-content: space-between; gap: 10px; }
+.rev-line-label { font-size: 12px; color: var(--bh-text-secondary, #64748B); }
+.rev-line-value { font-size: 18px; font-weight: 700; color: var(--bh-text-primary, #0F172A); }
+.rev-line-value.muted { font-size: 14px; font-weight: 500; color: var(--bh-text-muted, #94A3B8); }
+.rev-line--total { border-top: 1px dashed var(--bh-border, #E5E7EB); padding-top: 3px; margin-top: 2px; }
+.rev-line--total .rev-line-label,
+.rev-line--total .rev-line-value { font-size: 12px; font-weight: 500; color: var(--bh-text-secondary, #64748B); }
+.sum-foot {
+  grid-column: 1 / -1;
+  display: flex;
+  flex-wrap: wrap;
+  align-items: center;
+  gap: 6px 16px;
+  padding: 6px 12px;
+  border: 1px dashed var(--bh-border, #E5E7EB);
+  border-radius: 6px;
+  font-size: 11px;
+  color: var(--bh-text-muted, #94A3B8);
+}
+.mgmt { display: inline-flex; align-items: baseline; gap: 6px; }
+.mgmt-label { color: var(--bh-text-secondary, #64748B); }
+.mgmt-value { font-size: 13px; font-weight: 700; color: var(--bh-text-primary, #0F172A); }
+.mgmt-tag { font-size: 10px; padding: 1px 5px; border-radius: 4px; background: #F1F5F9; color: #475569; }
+.mgmt-abnormal { color: #B91C1C; }
+.mgmt-caliber { color: var(--bh-text-muted, #94A3B8); }
 .mono { font-family: 'IBM Plex Mono', Consolas, 'SFMono-Regular', monospace; font-variant-numeric: tabular-nums; }
 .lv-green { color: #00C896; }
 .lv-yellow { color: #F59E0B; }
 .lv-red { color: #EF4444; }
 @media (max-width: 1200px) {
   .map-summary { grid-template-columns: repeat(2, minmax(0, 1fr)); }
+  .sum-card--wide { grid-column: span 2; }
 }
 </style>

frontend/src/views/MapCanvas.vue

@@ -26,7 +26,10 @@
     />
 
     <MapSummaryBar
-      :finance="financeSummary"
+      :revenue="summaryData ? summaryData.revenue : null"
+      :gross-margin="summaryData ? summaryData.gross_margin : null"
+      :management="summaryData && summaryData.management ? summaryData.management : []"
+      :switch-info="summaryData ? summaryData.switch : null"
       :achievement="overallAchievement"
       :achievement-count="achievementCount"
       :summary="reviewSummary"
@@ -377,7 +380,7 @@ const selectedNode = ref<{ dimKey: string; index: number; obj: any } | null>(nul
 const selectedKey = computed(() => (selectedNode.value ? `${selectedNode.value.dimKey}-${selectedNode.value.index}` : null))
 
 const reviewSummary = ref<any>(null)
-const financeSummary = ref<any>(null)
+const summaryData = ref<any>(null)
 const trendMap = reactive<Record<string, { dir: 'up' | 'down' | 'flat' | null; deltaPct: number | null; period?: string | null }>>({})
 const trendLoading = ref(false)
 
@@ -1828,18 +1831,16 @@ function goKpiLibrary() {
   window.location.href = '/kpis'
 }
 
-/** KPI 摘要条（营收/毛利率）：来源 /dashboard/finance-analysis，缺失即 null（不造数） */
+/**
+ * KPI 摘要条（分业务线营收 / 新式毛利率 / 管理指标）：来源 /maps/summary
+ * 口径 CMA-A1 终稿；缺失即 null（不造数）。
+ */
 async function loadFinanceSummary() {
   try {
-    const r: any = await api.get('/dashboard/finance-analysis')
-    const s = r?.summary || {}
-    financeSummary.value = {
-      total_sales: s.total_sales ?? null,
-      gross_profit_rate: s.gross_profit_rate ?? null,
-      period: r?.period || '',
-    }
+    const r: any = await api.get('/maps/summary')
+    summaryData.value = r || null
   } catch {
-    financeSummary.value = null
+    summaryData.value = null
   }
 }