feat(caliber-label): 科目口径·缺票 常驻标识 + 测算/待票 数值标识（展示层 P2）

- 新增 constants/caliber.ts（文案单一真源）+ components/CaliberBadge.vue（常驻，非 hover）
- 经营看板/Dashboard：页头常驻「科目口径 · 缺票」（tooltip 含 四件套 0/4、invoice_check 0 行）+ 毛利率与 A 口径 KPI 卡「测算/待票」
- 战略地图看板/StrategyMap：meta-bar 常驻标识位 + 节点级测算标识（与 v4 §2/§4 共用同一组件）
- 战略地图画布/MapCanvas、KPI 列表 KPIListView 同步复用同一组件
- 只做展示层：不改库、不重算历史值、不静默按实账回填

frontend/components.d.ts

@@ -15,6 +15,7 @@ declare module 'vue' {
     BotSourceTag: typeof import('./src/components/BotSourceTag.vue')['default']
     BudgetCollectPanel: typeof import('./src/components/BudgetCollectPanel.vue')['default']
     BulletChart: typeof import('./src/components/charts/BulletChart.vue')['default']
+    CaliberBadge: typeof import('./src/components/CaliberBadge.vue')['default']
     CashClassifyPanel: typeof import('./src/components/CashClassifyPanel.vue')['default']
     ConnectionLines: typeof import('./src/components/strategy/ConnectionLines.vue')['default']
     ConnectionManagerDialog: typeof import('./src/components/map-canvas/ConnectionManagerDialog.vue')['default']
@@ -80,6 +81,7 @@ declare module 'vue' {
     KPIListView: typeof import('./src/components/KPIListView.vue')['default']
     MapCanvasDialogs: typeof import('./src/components/map-canvas/MapCanvasDialogs.vue')['default']
     MapCanvasToolbar: typeof import('./src/components/map-canvas/MapCanvasToolbar.vue')['default']
+    MapDimensionFilter: typeof import('./src/components/map-canvas/MapDimensionFilter.vue')['default']
     MapNode: typeof import('./src/components/strategy-map/MapNode.vue')['default']
     MyDialog: typeof import('./src/components/MyDialog.vue')['default']
     NodeEditDialog: typeof import('./src/components/strategy-map/NodeEditDialog.vue')['default']

frontend/src/components/CaliberBadge.vue

@@ -0,0 +1,81 @@
+<template>
+  <span
+    v-if="facts"
+    class="caliber-badge"
+    :class="`caliber-badge--${kind}`"
+    :data-caliber-badge="kind"
+    :data-caliber-tip="tipText"
+    :title="tipText"
+    role="note"
+    :aria-label="`${labelText}：${tipText}`"
+  >
+    {{ labelText }}
+  </span>
+</template>
+
+<script setup lang="ts">
+/**
+ * 口径标识（常驻，非 hover 临时提示）
+ *
+ * - kind="account_invoice_gap"：看板/战略地图首屏常驻「科目口径 · 缺票」
+ * - kind="estimate"：缺票期数值旁「测算/待票」（只标现值，不重算）
+ *
+ * 文案一律取自 constants/caliber.ts，禁止页内另写。
+ * 使用原生 title 作为工具提示（与 ForecastTag 同惯例），常驻文本 + 长说明分离。
+ */
+import { computed } from 'vue'
+import {
+  CALIBER_ACCOUNT_GAP_LABEL,
+  CALIBER_ESTIMATE_LABEL,
+  caliberEstimateTip,
+  caliberGapTip,
+  type CaliberGapFacts,
+  type CaliberGapKind,
+} from '../constants/caliber'
+
+const props = withDefaults(
+  defineProps<{
+    kind?: CaliberGapKind
+    /** 账套缺票事实；缺省时不渲染（避免把博海事实套到其它账套） */
+    facts?: CaliberGapFacts | null
+    /** 允许覆盖标签文案（默认取常量真源） */
+    label?: string
+  }>(),
+  { kind: 'account_invoice_gap', facts: null, label: '' },
+)
+
+const labelText = computed(() => {
+  if (props.label) return props.label
+  return props.kind === 'estimate' ? CALIBER_ESTIMATE_LABEL : CALIBER_ACCOUNT_GAP_LABEL
+})
+
+const tipText = computed(() => {
+  if (!props.facts) return ''
+  return props.kind === 'estimate' ? caliberEstimateTip(props.facts) : caliberGapTip(props.facts)
+})
+</script>
+
+<style scoped>
+.caliber-badge {
+  display: inline-flex;
+  align-items: center;
+  height: 20px;
+  padding: 0 7px;
+  border-radius: 3px;
+  font-size: 12px;
+  line-height: 18px;
+  white-space: nowrap;
+  cursor: help;
+  vertical-align: middle;
+}
+.caliber-badge--account_invoice_gap {
+  color: var(--el-color-warning);
+  background: var(--el-color-warning-light-9);
+  border: 1px solid var(--el-color-warning-light-5);
+}
+.caliber-badge--estimate {
+  color: var(--el-text-color-secondary);
+  background: var(--el-fill-color-lighter);
+  border: 1px solid var(--el-border-color-lighter);
+}
+</style>

frontend/src/components/KPIListView.vue

@@ -7,6 +7,8 @@
         {{ title }}
       </h3>
       <div class="header-actions">
+        <!-- 口径标识（常驻）：KPI 卡片看板首屏固定展示，非 hover 临时提示 -->
+        <CaliberBadge v-if="caliberFacts" kind="account_invoice_gap" :facts="caliberFacts" />
         <el-radio-group v-model="periodType" size="small" @change="loadData">
           <el-radio-button value="month">本月</el-radio-button>
           <el-radio-button value="quarter">本季</el-radio-button>
@@ -175,6 +177,13 @@
                 <span :style="{ color: alertColor(row.alert_level), fontWeight: 600 }">
                   {{ row.actual_value != null ? row.actual_value : '—' }}
                 </span>
+                <!-- 缺票期：只标现值 + 测算/待票，不重算 -->
+                <CaliberBadge
+                  v-if="isCaliberKpiCode(row.kpi_code, caliberFacts)"
+                  kind="estimate"
+                  :facts="caliberFacts"
+                  style="margin-left: 4px"
+                />
               </template>
             </el-table-column>
             <el-table-column label="目标值" width="100">
@@ -266,6 +275,8 @@ import { ref, reactive, computed, onMounted } from 'vue'
 import { ElMessage, ElMessageBox } from 'element-plus'
 import { Refresh, Plus } from '@element-plus/icons-vue'
 import api from '../api/index'
+import CaliberBadge from './CaliberBadge.vue'
+import { caliberGapFor, currentCaliberEntityId, isCaliberKpiCode, type CaliberGapFacts } from '../constants/caliber'
 
 interface Category {
   key: string
@@ -326,6 +337,8 @@ const formTitle = computed(() => {
 
 const loading = ref(true)
 const kpis = ref<any[]>([])
+// 口径标识：只对登记过缺票事实的账套挂「科目口径 · 缺票」（当前 entity 2 陕西博海）
+const caliberFacts = ref<CaliberGapFacts | null>(caliberGapFor(currentCaliberEntityId()))
 const periodType = ref('month')
 const showForm = ref(false)
 const editMode = ref(false)
@@ -381,6 +394,7 @@ function loadData() {
   loading.value = true
   kpis.value = []
   const eid = Number(localStorage.getItem('cma_entity_id') || 1)
+  caliberFacts.value = caliberGapFor(eid)
   api.get('/kpis', { params: { dimension: props.dimension, page_size: 100, entity_id: eid } })
     .then((r: any) => {
       kpis.value = (r.data || []).map((k: any) => ({

frontend/src/constants/caliber.ts

@@ -0,0 +1,83 @@
+/**
+ * 口径标识文案单一真源（展示层）
+ *
+ * 依据（不得改写）：
+ * - A 口径 v1.1（任总 2026-10-19 21:43「放行6」）：博海收入净额 = 6001 贷方发生额（剔 7 行结转
+ *   期间损溢借方 4,366,638.63）= 6,312,815.78；采购折扣仅酒类 639,944.00；毛利率 24.0350%。
+ * - 该口径来自会计科目取数，**不是发票级实账**：发票四件套 0/4、`invoice_check` 0 行
+ *   ⇒ 对外禁用「实账」类口径表述，必须以「科目口径 · 缺票」明示。
+ * - 口径台账：rulings-ledger RUL-2026-10-19-03。
+ *
+ * 用法：所有标识位必须引用本文件常量 + `components/CaliberBadge.vue`，
+ * 不得在页面里另写一套标签文案（战略地图 v4 §2/§4 与本卡共用同一组件）。
+ */
+
+export type CaliberGapKind = 'account_invoice_gap' | 'estimate'
+
+export interface CaliberGapFacts {
+  /** 账套名（仅用于 tooltip/回执可读性） */
+  entityLabel: string
+  /** 发票四件套齐备度，如 '0/4' */
+  fourPiece: string
+  /** invoice_check 台账行数 */
+  invoiceCheckRows: number
+  /** 参与口径的会计科目 */
+  subjects: string[]
+  /** 该账套内载 A 口径（科目口径）的 KPI 编码：其数值须带「测算/待票」 */
+  caliberKpiCodes: string[]
+}
+
+/** 科目口径 · 缺票（常驻标识） */
+export const CALIBER_ACCOUNT_GAP_LABEL = '科目口径 · 缺票'
+
+/** 缺票期数值标识（只显示现值，不按实账重算） */
+export const CALIBER_ESTIMATE_LABEL = '测算/待票'
+
+/**
+ * 各账套的缺票事实。未列出的账套不挂该标识（不得套用到酣客/demo 账套）。
+ * 新增账套须先取到四件套/invoice_check 实测值再登记，禁止用默认值推断。
+ */
+export const CALIBER_GAP_BY_ENTITY: Record<number, CaliberGapFacts> = {
+  2: {
+    entityLabel: '陕西博海',
+    fourPiece: '0/4',
+    invoiceCheckRows: 0,
+    subjects: ['6001', '530111', '571112', '6601', '6603'],
+    // kpi_definitions 421/422/423/432（A 口径 v1.1 已落库）：BH_REVENUE / BH_NET_PROFIT / BH_COST_RATIO / BH_GROSS_MARGIN
+    caliberKpiCodes: ['BH_REVENUE', 'BH_NET_PROFIT', 'BH_COST_RATIO', 'BH_GROSS_MARGIN'],
+  },
+}
+
+/** 该行是否属缺票「科目口径」KPI（KPI 卡片/表格数值需带测算/待票） */
+export function isCaliberKpiCode(code: string | null | undefined, facts: CaliberGapFacts | null): boolean {
+  if (!code || !facts) return false
+  return facts.caliberKpiCodes.includes(code)
+}
+
+/** 当前账套（与各页取数口径一致：localStorage.cma_entity_id，缺省 1） */
+export function currentCaliberEntityId(): number {
+  return Number(localStorage.getItem('cma_entity_id') || 1)
+}
+
+/** 取账套缺票事实；无登记 = 无该缺口（不挂标识） */
+export function caliberGapFor(entityId: number | null | undefined): CaliberGapFacts | null {
+  if (entityId == null) return null
+  return CALIBER_GAP_BY_ENTITY[Number(entityId)] || null
+}
+
+/** 常驻标识 tooltip：口径来源 + 缺票证据（逐字可核） */
+export function caliberGapTip(facts: CaliberGapFacts): string {
+  return (
+    `口径来自会计科目（${facts.subjects.join('/')} 科目取数），非发票同票列明；` +
+    `发票四件套 ${facts.fourPiece}、invoice_check ${facts.invoiceCheckRows} 行。` +
+    `数值为科目口径现值，未按发票实账重算。`
+  )
+}
+
+/** 缺票期数值 tooltip：只显示现值 + 测算/待票，不静默重算 */
+export function caliberEstimateTip(facts: CaliberGapFacts): string {
+  return (
+    `缺票期只展示现值（科目口径测算），不按实账发票重算、不回填历史值；` +
+    `四件套 ${facts.fourPiece}、invoice_check ${facts.invoiceCheckRows} 行。`
+  )
+}

frontend/src/views/Dashboard.vue

@@ -32,6 +32,8 @@
         />
       </div>
       <div class="header-right">
+        <!-- 口径标识（常驻）：A 口径 v1.1 来自会计科目、缺票未闭 → 首屏固定可见 -->
+        <CaliberBadge v-if="caliberFacts" kind="account_invoice_gap" :facts="caliberFacts" style="margin-right: 8px" />
         <span v-if="dataRange" class="data-range">📅 {{ dataRange }}</span>
         <el-button text size="small" @click="showSidebar = !showSidebar; if(showSidebar) refreshAnalysis()">
           {{ showSidebar ? '收起AI' : '🤖 AI分析' }}
@@ -186,7 +188,7 @@
         <div class="stat-card blue" @click="$router.push('/deviations')" style="cursor:pointer;"><div class="stat-val">{{ finSummary.total_sales ? fmtValue(finSummary.total_sales, 'SALES_TOTAL') : '-' }}</div><div class="stat-label">本月销售额</div></div>
         <div class="stat-card" :class="(finSummary.gross_profit_rate ?? 0) < 0 ? 'red' : 'green'" @click="$router.push('/deviations')" style="cursor:pointer;">
           <div class="stat-val">{{ finSummary.gross_profit_rate != null ? finSummary.gross_profit_rate.toFixed(1) + '%' : '-' }}</div>
-          <div class="stat-label">毛利率</div>
+          <div class="stat-label">毛利率 <CaliberBadge v-if="caliberFacts" kind="estimate" :facts="caliberFacts" /></div>
         </div>
         <div class="stat-card yellow" @click="$router.push('/deviations')" style="cursor:pointer;"><div class="stat-val">{{ finSummary.receivable_turnover != null ? finSummary.receivable_turnover.toFixed(2) : '-' }}</div><div class="stat-label">应收周转率</div></div>
       </div>
@@ -194,6 +196,8 @@
         <div v-for="k in finKpis" :key="k.id" class="kpi-card-item wide" @click="showKPIDetail(k)">
           <div class="card-item-head">
             <span class="item-name">{{ k.kpi_name }}</span>
+            <!-- 缺票期：现值旁标测算/待票（不重算、不回填） -->
+            <CaliberBadge v-if="isCaliberKpiCode(k.kpi_code, caliberFacts)" kind="estimate" :facts="caliberFacts" />
             <el-tag size="small" :type="alertType(k.alert_level)">{{ alertIcon(k.alert_level) }}</el-tag>
           </div>
           <div class="card-item-val" :style="{ color: alertColor(k.alert_level) }">
@@ -315,6 +319,8 @@ import BEPBreakEvenCard from '../components/BEPBreakEvenCard.vue'
 import MyDialog from '../components/MyDialog.vue'
 // 预估区标签（财务裁定 2026-10-02：预估行单列展示，不与实测相加/同线）
 import ForecastTag from '../components/ForecastTag.vue'
+import CaliberBadge from '../components/CaliberBadge.vue'
+import { caliberGapFor, currentCaliberEntityId, isCaliberKpiCode, type CaliberGapFacts } from '../constants/caliber'
 
 const router = useRouter()
 
@@ -365,6 +371,8 @@ const yellowKpis = computed(() => kpis.value.filter((k: any) => k.alert_level ==
 const myKpis = ref<any[]>([])
 const finKpis = ref<any[]>([])
 const finSummary = ref<any>({})
+// 缺票期标识：毛利率只显示现值 + 「测算/待票」，不按实账发票重算（仅登记账套挂载）
+const caliberFacts = ref<CaliberGapFacts | null>(caliberGapFor(currentCaliberEntityId()))
 // 预估区（单列，不计入实测汇总；财务裁定 2026-10-02）
 const forecastList = ref<any[]>([])
 const enabledChannels = ref(0)
@@ -495,6 +503,7 @@ function onCustomRangeChange(val: any) {
 async function loadData() {
   try {
     const entityId = Number(localStorage.getItem('cma_entity_id') || 1)
+    caliberFacts.value = caliberGapFor(entityId)
     const params = { ...getPeriodParams(), entity_id: entityId }
     // include_forecast=true：预估行**单列返回**（forecast 字段），实测取值不受影响
     if (userRole.value === 'ceo') {

frontend/src/views/MapCanvas.vue

@@ -25,6 +25,11 @@
       @toggle-chain-mode="toggleChainMode"
     />
 
+    <!-- 口径标识（常驻，非 hover 临时提示）：A 口径 v1.1 来自会计科目、非发票同票列明 -->
+    <div v-if="caliberFacts" class="caliber-strip">
+      <CaliberBadge kind="account_invoice_gap" :facts="caliberFacts" />
+    </div>
+
     <!-- A3 三维切片（时间/门店/产品）：切换即重算；空态显式，不回退总额 -->
     <MapDimensionFilter :map-id="selectedMap" @slice="onDimensionSlice" />
 
@@ -206,6 +211,8 @@ import StrategyLayer from "../components/strategy-map/StrategyLayer.vue"
 import ConnectionLines from "../components/strategy/ConnectionLines.vue"
 import MapCanvasToolbar from "../components/map-canvas/MapCanvasToolbar.vue"
 import MapDimensionFilter from "../components/map-canvas/MapDimensionFilter.vue"
+import CaliberBadge from "../components/CaliberBadge.vue"
+import { caliberGapFor, currentCaliberEntityId } from "../constants/caliber"
 import MapCanvasDialogs from "../components/map-canvas/MapCanvasDialogs.vue"
 import ConnectionManagerDialog from "../components/map-canvas/ConnectionManagerDialog.vue"
 import MyDialog from "../components/MyDialog.vue"
@@ -241,6 +248,8 @@ const kpiNameMap = reactive<Record<string, string>>({})
 // 维度数据（对应backend的dimensions）
 const dimensions = reactive<any[]>([])
 const loading = ref(true)
+// 口径标识：仅登记过缺票事实的账套（当前为 entity 2 陕西博海）才挂「科目口径 · 缺票」
+const caliberFacts = ref(caliberGapFor(currentCaliberEntityId()))
 
 // 连线
 const connections = ref<any[]>([])
@@ -540,6 +549,7 @@ watch(zoomLevel, () => {
 
 // ── 画布加载 ──
 function loadCanvas() {
+  caliberFacts.value = caliberGapFor(currentCaliberEntityId())
   if (!selectedMap.value) return
   dimensions.splice(0, dimensions.length)
   connections.value = []
@@ -1621,6 +1631,9 @@ onUnmounted(() => {
 /* ── 页面布局 ── */
 .map-canvas-page { padding: 16px; height: 100vh; display: flex; flex-direction: column; position: relative; overflow: hidden; }
 
+/* 口径标识条：常驻首屏，右侧对齐，不占画布高度（flex-shrink: 0） */
+.caliber-strip { display: flex; justify-content: flex-end; align-items: center; margin: -4px 0 8px; flex-shrink: 0; }
+
 .linking-bar {
   display: flex; align-items: center; gap: 12px;
   padding: 8px 16px; background: #fdf6ec; border: 1px solid #f5dab1;

frontend/src/views/StrategyMap.vue

@@ -27,6 +27,8 @@
 
     <!-- ── 口径/统计条 ── -->
     <div class="meta-bar">
+      <!-- 口径标识位（常驻，非 hover）：与看板/KPI 列表共用同一组件与文案常量 -->
+      <CaliberBadge v-if="caliberFacts" kind="account_invoice_gap" :facts="caliberFacts" />
       <span class="axis-hint">泳道自下而上：学习 → 流程 → 客户 → 财务</span>
       <span class="legend">
         <span v-for="lg in legend" :key="lg.level" class="legend-item">
@@ -110,6 +112,8 @@
           >
             <div class="card-head">
               <span class="card-name" :title="n.name">{{ n.name }}</span>
+              <!-- 缺票期：只标现值 + 测算/待票，不重算、不回填 -->
+              <CaliberBadge v-if="isCaliberKpiCode(n.kpi_code, caliberFacts)" kind="estimate" :facts="caliberFacts" />
               <el-tag size="small" effect="plain" class="unit-tag">{{ n.unit || '—' }}</el-tag>
             </div>
 
@@ -163,6 +167,8 @@ import {
   Money, User, Setting, Reading, TrendCharts,
 } from '@element-plus/icons-vue'
 import { mapApi } from '../api/index'
+import CaliberBadge from '../components/CaliberBadge.vue'
+import { caliberGapFor, currentCaliberEntityId, isCaliberKpiCode, type CaliberGapFacts } from '../constants/caliber'
 
 // ── 状态 ──
 const boardRef = ref<HTMLElement | null>(null)
@@ -176,6 +182,12 @@ const edgePaths = ref<any[]>([])
 
 const MAP_ID = 65  // 陕西酣客三年战略规划（e1）；map 列表为空时回退到「最新非归档地图」
 
+// 口径标识：以看板地图所属账套为准（接口返回 map.entity_id），缺省回退登录账套
+const caliberFacts = computed<CaliberGapFacts | null>(() => {
+  const eid = board.value?.map?.entity_id
+  return caliberGapFor(eid != null ? Number(eid) : currentCaliberEntityId())
+})
+
 const displayLayers = computed<any[]>(() => {
   const layers = (board.value?.layers || []).slice()
   // 后端已按 学习→流程→客户→财务 返回（自下而上）；页面自上而下渲染需反转