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/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