feat(cma-report): 建账期初层 + 方向判定可信度 + 权益行科目集（M1/M2/M7，规则表 v1.1）

- M1 时点报表口径：余额 = 期初(report_opening_balances) + 累计发生额；期初只作用于取数层
  （不生成凭证/不写 voucher_details/不改 kpi_values）；basis=period 不套期初；受 effective_date 约束
- M2 期初未补 → direction_check_unreliable=true：报表/底稿带"期初未补，方向判定不可信"水印，
  重分类触发只进底稿诊断（diagnostic_only），不落地对外行项目
- M7 权益行科目集 = {3001,3002,3101,3103,3104,3105}（含 4001/4002/4101/4103/4104 别名）：补实收资本 3001
- 1901 待处理财产损溢过渡列报「其他流动资产」以保恒等式（M6 归因文案）
- 只读验收脚本 + 幂等导入器（dry-run 默认，--commit 门控）

backend/app/api/reports.py

@@ -1410,12 +1410,19 @@ BALANCE_SHEET_SECTIONS = [
         "key": "equity",
         "name": "所有者权益",
         "category_label": "所有者权益",
+        # M7（规则表 v1.1 §三）：权益行科目集 = {3001,3002,3101,3103,3104,3105}
+        #   （含 4001/4002/4101/4103/4104 别名）。账套实际记账用小企业准则 3xxx 科目，
+        #   别名只参与取数、不参与行 key（避免打破按 key 的预算映射）。缺 3001 会漏实收资本 2,000,000。
         "lines": [
-            {"codes": [("4001", 1)], "name": "实收资本", "ns_category": "equity"},
-            {"codes": [("4002", 1)], "name": "资本公积", "ns_category": "equity"},
+            {"codes": [("4001", 1)], "alias_codes": [("3001", 1)],
+             "name": "实收资本", "ns_category": "equity"},
+            {"codes": [("4002", 1)], "alias_codes": [("3002", 1)],
+             "name": "资本公积", "ns_category": "equity"},
+            {"codes": [("4101", 1)], "alias_codes": [("3101", 1)],
+             "name": "盈余公积", "ns_category": "equity"},
             # alias_codes：模板用 4103/4104，智享通凭证明细实际用 3103/3104（2026-09-16 补）
             {"codes": [("4103", 1), ("4104", 1)],
-             "alias_codes": [("3103", 1), ("3104", 1)],
+             "alias_codes": [("3103", 1), ("3104", 1), ("3105", 1)],
              "name": "未分配利润", "ns_category": "equity"},
         ],
     },
@@ -1549,20 +1556,26 @@ def get_balance_sheet(
 
     plan = _bs_analysis(db, entity_id, period, use_basis)
     has_real = bool(plan["has_voucher_data"])
+    # M2：期初未补 → 方向判定不可信 → 重分类结论只进底稿诊断，不落地到对外行项目
+    diag_only = bool(plan.get("direction_check_unreliable"))
     plan_prev = _bs_analysis(db, entity_id, prev_period, use_basis, include_unmapped=False) if has_real else None
 
+    def _present_key(pl: Optional[dict]) -> str:
+        """M2：期初未补（方向判定不可信）时，对外行项目用**原始余额**（不呈现"重分类转正"）"""
+        return "raw" if (pl or {}).get("direction_check_unreliable") else "after"
+
     def _line_value(pl: Optional[dict], key: str, col: str):
         if pl is None:
             return None
-        return pl["after"].get(key)
+        return pl[_present_key(pl)].get(key)
 
     # 规则落位项目（模板未列报的目标项）→ 按板块挂载虚拟行
     virtual: dict = {}
     for key, item in plan["items"].items():
         if item["template"] or item.get("blocked"):
             continue
-        end_v = plan["after"].get(key)
-        begin_v = plan_prev["after"].get(key) if plan_prev else None
+        end_v = plan[_present_key(plan)].get(key)
+        begin_v = plan_prev[_present_key(plan_prev)].get(key) if plan_prev else None
         if not end_v and not begin_v:
             continue
         virtual.setdefault(item["section_key"], []).append({
@@ -1604,6 +1617,8 @@ def get_balance_sheet(
             if begin["value"] is not None:
                 sec_begin += begin["value"]
             raw_key = plan["raw"].get(key)
+            diag_adj = None if raw_key is None else round(
+                float(plan["after"].get(key) or 0) - float(raw_key), 2)
             lines.append({
                 "name": line["name"],
                 "item_key": key,
@@ -1615,8 +1630,11 @@ def get_balance_sheet(
                 "is_reclass_line": False,
                 "template_gap": False,
                 "raw_value": None if raw_key is None else round(float(raw_key), 2),
+                # 对外调整额按呈现口径计算：期初未补（方向判定不可信）时不落地 → 0
                 "reclass_adjustment": None if raw_key is None else round(
-                    float(plan["after"].get(key) or 0) - float(raw_key), 2),
+                    float(_line_value(plan, key, "end") or 0) - float(raw_key), 2),
+                # 诊断用调整额（无论是否落地都给出，供底稿/审计追溯）
+                "diagnostic_reclass_adjustment": diag_adj,
             })
 
         # 规则落位项目（虚拟行）
@@ -1674,7 +1692,12 @@ def get_balance_sheet(
         },
         # ── 重分类（调表不调账）──
         "reclass": {
-            "applied": bool(plan["entries"]),
+            # M2：期初未补 → 方向判定不可信 → 重分类结论只作底稿诊断，不落地到对外行项目
+            "applied": bool(plan["entries"]) and not diag_only,
+            "diagnostic_only": diag_only,
+            "direction_check_unreliable": diag_only,
+            "caliber_warning": plan.get("caliber_warning") or "",
+            "opening": plan.get("opening"),
             "rule_version": plan["rule_version"],
             "basis": plan["basis"],
             "has_voucher_data": has_real,
@@ -1682,6 +1705,7 @@ def get_balance_sheet(
             "invariants": inv,
             "negatives": plan["negatives"],
             "template_gaps": plan["template_gaps"],
+            "residual_reported": plan.get("residual_reported") or [],
             "unmapped_subjects": plan["unmapped_subjects"],
             "pl_unclosed": plan["pl_unclosed"],
             "working_paper_url": f"/api/cma/reports/balance-sheet/reclass-working-paper?period={period}&basis={use_basis}",
@@ -1709,10 +1733,16 @@ def get_reclass_working_paper(
         "rule_version": plan["rule_version"],
         "generated_at": datetime.now().strftime("%Y-%m-%d %H:%M:%S"),
         "accounting_method": "调表不调账（报表取数层重分类，不生成记账凭证）",
+        # ── M1/M2：期初层 + 方向判定可信度（期初未补 → 只作诊断）──
+        "direction_check_unreliable": plan.get("direction_check_unreliable", False),
+        "caliber_warning": plan.get("caliber_warning") or "",
+        "opening": plan.get("opening"),
+        "diagnostic_only": bool(plan.get("direction_check_unreliable")),
         "rules": plan["rules"],
         "entries": plan["entries"],
         "invariants": plan["invariants"],
         "template_gaps": plan["template_gaps"],
+        "residual_reported": plan.get("residual_reported") or [],
         "negatives": plan["negatives"],
         "unmapped_subjects": plan["unmapped_subjects"],
         "pl_unclosed": plan["pl_unclosed"],
@@ -1759,13 +1789,15 @@ def export_reclass_working_paper(
             ws.column_dimensions[ws.cell(row=2, column=ci).column_letter].width = max(12, min(46, len(str(h)) * 2 + 10))
 
     e_rows = report_reclass.entry_rows(plan)
+    warn = ("  ⚠️ 期初未补，方向判定不可信（重分类结论仅诊断，不落地）"
+            if plan.get("direction_check_unreliable") else "")
     ws1 = wb.active
     ws1.title = "重分类底稿"
     if e_rows:
-        _sheet(ws1, f"资产负债表重分类底稿（调表不调账）  {period}  账套 entity_id={entity_id}  口径basis={use_basis}  {plan['rule_version']}",
+        _sheet(ws1, f"资产负债表重分类底稿（调表不调账）  {period}  账套 entity_id={entity_id}  口径basis={use_basis}  {plan['rule_version']}{warn}",
                list(e_rows[0].keys()), e_rows)
     else:
-        ws1.cell(row=1, column=1, value=f"本期（{period}）无触发的重分类规则").font = Font(bold=True)
+        ws1.cell(row=1, column=1, value=f"本期（{period}）无触发的重分类规则{warn}").font = Font(bold=True)
 
     d_rows = report_reclass.diagnostic_rows(plan)
     ws2 = wb.create_sheet("不变量与诊断")
@@ -2091,6 +2123,10 @@ def export_statutory_reports(
         "negatives": (bs.get("reclass") or {}).get("negatives") or {"before": [], "after": [], "after_in_scope": []},
         "template_gaps": (bs.get("reclass") or {}).get("template_gaps") or [],
         "unmapped_subjects": (bs.get("reclass") or {}).get("unmapped_subjects") or [],
+        # M1/M2：期初层 + 方向判定可信度（底稿 Sheet 同源暴露）
+        "residual_reported": (bs.get("reclass") or {}).get("residual_reported") or [],
+        "direction_check_unreliable": (bs.get("reclass") or {}).get("direction_check_unreliable", False),
+        "caliber_warning": (bs.get("reclass") or {}).get("caliber_warning", ""),
     }
     for row in report_reclass.diagnostic_rows(plan_like):
         r = write_row(ws4, r, [row.get("项目"), row.get("值"), row.get("说明")])

backend/app/models/__init__.py

@@ -8,6 +8,7 @@ from app.models.knowledge import KnowledgeEvent, KnowledgeSummary
 from app.models.driver_budget import DriverFactorTemplate, DriverFactorBudget
 from app.models.product_sales import ProductSales
 from app.models.ext_input_ledger import TaxFilingLog, HrMonthlyLedger, LicenceLedger
+from app.models.report_opening import ReportOpeningBalance
 from app.models.treasury import (
     TreasuryAccount, TreasuryBalance, TreasuryControlRule,
     TreasuryPayment, TreasuryControlHit, TreasuryLimit,

backend/app/models/report_opening.py

@@ -0,0 +1,41 @@
+"""报表科目期初余额（账套建账期初层）— 2026-09-16
+
+时点报表口径铁律（《CMA 资产负债表重分类规则表 v1.1》§零）：
+
+    余额 = 期初余额 + Σ(借−贷)（资产） / 期初余额 + Σ(贷−借)（负债·权益）
+
+CMA 原有取数只有 `voucher_details` 累计发生额（账套最早期间 2021-03），**不含建账期初**，
+使全部往来/税费类科目出现伪反向项（实测：1001 差 346,139.02、1405 差 6,133,427.20……逐月恒定）。
+
+本表只作用于**报表取数层**：
+  · 不生成记账凭证、不写 `voucher_details`、不改 `kpi_values`；
+  · 期初数据来源：反解清单（status=derived，待源系统《科目余额表 2021.03》确认 → confirmed）。
+"""
+from sqlalchemy import Column, Integer, String, Numeric, DateTime, UniqueConstraint, func
+
+from app.database import Base
+
+
+class ReportOpeningBalance(Base):
+    """账套建账期初余额（一账套一科目一期初行）"""
+
+    __tablename__ = "report_opening_balances"
+    __table_args__ = (
+        UniqueConstraint("entity_id", "subject_code", "effective_date",
+                         name="uq_report_opening_entity_subject_effective"),
+    )
+
+    id = Column(Integer, primary_key=True, index=True)
+    entity_id = Column(Integer, nullable=False, index=True, comment="账套（实体）ID")
+    subject_code = Column(String(20), nullable=False, index=True, comment="科目编码（前缀匹配）")
+    subject_name = Column(String(100), comment="科目名称")
+    balance_side = Column(String(10), nullable=False, comment="余额方向 debit/credit")
+    amount = Column(Numeric(18, 2), nullable=False, default=0, comment="期初余额（正数）")
+    effective_date = Column(String(7), nullable=False, default="2021-03",
+                            comment="生效期间 YYYY-MM（建账期）；早于该期的期间不套用")
+    source = Column(String(50), comment="来源标识，如 reverse-calc-20260916")
+    evidence = Column(String(255), comment="取证说明")
+    status = Column(String(20), nullable=False, default="derived",
+                    comment="derived=反解待确认 / confirmed=源系统确认")
+    created_at = Column(DateTime, server_default=func.now())
+    updated_at = Column(DateTime, server_default=func.now(), onupdate=func.now())

backend/app/services/report_reclass.py

@@ -1,14 +1,18 @@
 """资产负债表取数层重分类引擎（R1~R12，调表不调账）
 
-依据：《CMA 资产负债表重分类规则表 v1》
-（`wecom-finance/reports/CMA_资产负债表重分类规则表_v1.md`，任总 2026-09-16 批准落地）
+依据：《CMA 资产负债表重分类规则表 v1.1》
+（`wecom-finance/reports/CMA_资产负债表重分类规则表_v1.1.md`，2026-09-16；v1.0 已被替代）
 
 本模块只作用于**报表取数层**：`voucher_details` 只读，**不生成记账凭证、不改账簿**
 （调表不调账；账实不符走差错更正，见规则表 §四）。
 
 口径要点
 --------
-1. **余额方向**：资产类 NSB = Σ(借−贷)；负债/权益类 NSB = Σ(贷−借)。NSB = normal-side balance。
+0. **建账期初层（v1.1 §零 前置铁律）**：时点报表 余额 = 期初余额 + Σ(借−贷)（资产）/
+   期初余额 + Σ(贷−借)（负债·权益），期初取 `report_opening_balances`（只作用于报表取数，
+   不生成凭证、不写 voucher_details、不改 kpi_values）。期初缺失时**往来类方向判定不可信**
+   （`direction_check_unreliable=True`，报表层不得呈现"重分类转正"结论，只进底稿诊断）。
+1. **余额方向**：资产类 NSB = 期初借 + Σ(借−贷)；负债/权益类 NSB = 期初贷 + Σ(贷−借)。
 2. **触发**：NSB < 0（明细科目反方向余额，如预收账款出现借方余额）→ 转正额 = |NSB|，
    移入目标报表项目（准则 30 号「不得抵销」）。
 3. **全部触发判定基于原始余额**（单遍、顺序无关、可重复执行/幂等）——避免 R3/R4 这类互为镜像
@@ -32,7 +36,7 @@ from sqlalchemy import func
 
 from app.utils.voucher_guard import apply_voucher_guard
 
-RULE_VERSION = "reclass-v1.0-20260916"
+RULE_VERSION = "reclass-v1.1-20260916"
 DEFAULT_TOL = 0.01  # 元；小于该值的反方向余额不触发（浮点/分位噪声）
 
 # 报表板块 → 余额方向
@@ -47,6 +51,66 @@ SIDE_OF_SECTION = {
 # 资产备抵科目（余额在贷方）→ 取数方向反转：1602 累计折旧 / 1603 固定资产减值准备 / 1604 在建工程减值准备
 CONTRA_CODES: Dict[str, str] = {"1602": "liability", "1603": "liability", "1604": "liability"}
 
+# 账套建账期初层默认生效期间（早于该期的期间不套用期初；实际以表内 effective_date 为准）
+DEFAULT_OPENING_EFFECTIVE_DATE = "2021-03"
+
+
+def load_opening_rows(db, entity_id: int) -> List[dict]:
+    """读取账套建账期初余额（`report_opening_balances`）。
+
+    期初层**只作用于报表取数**（余额 = 期初 + 累计发生额）：不生成凭证、不写 `voucher_details`。
+    表未建/无数据/查询异常 → 返回 []（此时 `direction_check_unreliable=True`，报表层不得呈现转正结论）。
+    """
+    try:
+        from app.models import ReportOpeningBalance
+
+        rows = db.query(ReportOpeningBalance).filter(
+            ReportOpeningBalance.entity_id == entity_id
+        ).all()
+    except Exception:  # noqa: BLE001 - 表未建/异常 → 视为期初未导入
+        return []
+
+    out: List[dict] = []
+    for r in rows:
+        out.append({
+            "subject_code": str(r.subject_code or "").strip(),
+            "subject_name": r.subject_name or "",
+            "balance_side": str(r.balance_side or "").strip().lower(),
+            "amount": Decimal(str(r.amount or 0)),
+            "effective_date": str(r.effective_date or "").strip(),
+            "status": str(r.status or "").strip(),
+            "source": str(r.source or "").strip(),
+        })
+    return out
+
+
+def _opening_summary(rows: List[dict]) -> dict:
+    """期初层摘要（进底稿/接口，供财务核对借贷是否自平）。"""
+    debit = Decimal(0)
+    credit = Decimal(0)
+    dates, statuses, sources = set(), set(), set()
+    for r in rows:
+        if r["balance_side"] == "debit":
+            debit += r["amount"]
+        else:
+            credit += r["amount"]
+        if r["effective_date"]:
+            dates.add(r["effective_date"])
+        if r["status"]:
+            statuses.add(r["status"])
+        if r["source"]:
+            sources.add(r["source"])
+    return {
+        "imported": bool(rows),
+        "rows": len(rows),
+        "debit_total": float(round(debit, 2)),
+        "credit_total": float(round(credit, 2)),
+        "balanced": abs(debit - credit) < Decimal("0.01"),
+        "effective_dates": sorted(dates),
+        "statuses": sorted(statuses),
+        "sources": sorted(sources),
+    }
+
 
 @dataclass(frozen=True)
 class ReclassRule:
@@ -101,9 +165,11 @@ EXTRA_ITEMS: Dict[str, dict] = {
              "template_gap": True, "note": "小企业准则项目池有「应收票据」，CMA 模板未列报"},
     "2201": {"name": "应付票据", "section_key": "current_liabilities", "side": "liability", "codes": [("2201", 1)],
              "template_gap": True, "note": "小企业准则项目池有「应付票据」，CMA 模板未列报"},
-    "OCA_OTHER": {"name": "其他流动资产", "section_key": "current_assets", "side": "asset", "codes": [],
+    "OCA_OTHER": {"name": "其他流动资产", "section_key": "current_assets", "side": "asset",
+                  "codes": [("1901", 1)],
                   "template_gap": True, "ns_category": "operating",
-                  "note": "小企业准则项目池有「其他流动资产」，CMA 模板未列报（R9 落位项目）"},
+                  "note": "小企业准则项目池有「其他流动资产」，CMA 模板未列报（R9 落位项目）；"
+                          "并含 1901 待处理财产损溢的**过渡列报**（准则要求期末清理为零，待差错更正，M6）"},
     "ONCA_OTHER": {"name": "其他非流动资产", "section_key": "non_current_assets", "side": "asset", "codes": [],
                    "template_gap": True, "blocked": True, "note": "R9 的 >1年落位项目；无到期日字段，暂不落地"},
     "OCL_OTHER": {"name": "其他流动负债", "section_key": "current_liabilities", "side": "liability", "codes": [],
@@ -118,9 +184,15 @@ EXTRA_ITEMS: Dict[str, dict] = {
 # ── 余额取数（前缀匹配 + 作废守卫 + basis 口径） ─────────────────────────────
 
 class BalanceSource:
-    """按 (品类, 期间, basis) 取科目 normal-side balance（NSB），带会话内缓存。"""
+    """按 (品类, 期间, basis) 取科目 normal-side balance（NSB），带会话内缓存。
 
-    def __init__(self, db, entity_id: int, period: str, basis: str = "end", tol: float = DEFAULT_TOL):
+    余额口径（v1.1 §零）= **期初余额（建账期初层）+ 累计发生额**：
+      · basis=end    ：资产 NSB = 期初借 + Σ(借−贷)（累计至 period）；负债/权益 = 期初贷 + Σ(贷−借)
+      · basis=period ：只取本期发生额（**不含期初**，期初是时点余额概念）
+    """
+
+    def __init__(self, db, entity_id: int, period: str, basis: str = "end", tol: float = DEFAULT_TOL,
+                 opening_rows: Optional[List[dict]] = None):
         self.db = db
         self.entity_id = entity_id
         self.period = period
@@ -128,6 +200,43 @@ class BalanceSource:
         self.tol = tol
         self._cache: Dict[Tuple[str, str], Optional[Decimal]] = {}
         self._has_data: Optional[bool] = None
+        self._opening_rows: Optional[List[dict]] = opening_rows
+
+    # -- 建账期初层（M1） ---------------------------------------------------
+    def opening_rows(self) -> List[dict]:
+        if self._opening_rows is None:
+            self._opening_rows = load_opening_rows(self.db, self.entity_id)
+        return self._opening_rows
+
+    def has_opening(self) -> bool:
+        """该账套是否已登记建账期初（未登记 → 方向判定不可信，M2）"""
+        return bool(self.opening_rows())
+
+    def opening_nsb(self, code: str, side: str, period: Optional[str] = None) -> Optional[Decimal]:
+        """期初层对 NSB 的贡献；无该科目期初行 → None（与凭证层相加时按 0 处理）。
+
+        · 只对 basis=end 生效（时点余额口径）；
+        · 科目前缀匹配（期初行可挂在明细科目，如 `100101`）；
+        · `effective_date > period` 的行不套用（建账期之后的期间才用得上期初）。
+        """
+        if self.basis != "end":
+            return None
+        period = period or self.period
+        total: Optional[Decimal] = None
+        for row in self.opening_rows():
+            sc = row["subject_code"]
+            if not sc or not sc.startswith(str(code)):
+                continue
+            eff = row["effective_date"]
+            if eff and period and eff > period:
+                continue
+            amt = row["amount"]
+            same_side = (
+                (row["balance_side"] == "debit" and side == "asset")
+                or (row["balance_side"] == "credit" and side in ("liability", "equity"))
+            )
+            total = (total if total is not None else Decimal(0)) + (amt if same_side else -amt)
+        return total
 
     # -- 基础查询 ---------------------------------------------------------
     def _query(self, code: str, period: str):
@@ -148,7 +257,7 @@ class BalanceSource:
         return apply_voucher_guard(self.db, q, VoucherDetail)
 
     def nsb(self, code: str, side: str, period: Optional[str] = None) -> Optional[Decimal]:
-        """NSB = 资产 Σ(借−贷) / 负债·权益 Σ(贷−借)；无数据返回 None。"""
+        """NSB = 期初 + 累计（资产 Σ(借−贷) / 负债·权益 Σ(贷−借)）；无凭证且无期初返回 None。"""
         period = period or self.period
         ck = (f"{code}|{side}|{period}|{self.basis}", "")
         if ck in self._cache:
@@ -159,12 +268,16 @@ class BalanceSource:
             d, c, n = row[0], row[1], row[2]
         except Exception:  # noqa: BLE001 - 无凭证明细表/查询异常 → 视为无数据
             pass
+        opening = self.opening_nsb(code, side, period)
         if not n:
-            self._cache[ck] = None
-            return None
+            # 无凭证明细：只有登记了期初才有余额，否则返回 None（回落示例口径）
+            self._cache[ck] = opening
+            return opening
         debit = Decimal(str(d or 0))
         credit = Decimal(str(c or 0))
         val = (debit - credit) if side == "asset" else (credit - debit)
+        if opening is not None:
+            val += opening
         self._cache[ck] = val
         return val
 
@@ -261,6 +374,10 @@ def analyze(db, entity_id: int, period: str, basis: str = "end",
     items = build_items(template_sections or [])
     code_to_key = _covered_code_map(items)
 
+    # ── 建账期初层（M1）+ 方向判定可信度（M2） ──
+    opening_info = _opening_summary(bs.opening_rows())
+    direction_unreliable = not opening_info["imported"]
+
     raw: Dict[str, Optional[Decimal]] = {}
     prev: Dict[str, Optional[Decimal]] = {}
     for key, item in items.items():
@@ -295,6 +412,7 @@ def analyze(db, entity_id: int, period: str, basis: str = "end",
             "target_in_template": bool(tgt.get("template")),
             "rule_status": r.status,
             "error_check": r.error_check,
+            "diagnostic_only": direction_unreliable,
             "note": r.note,
         })
 
@@ -355,6 +473,13 @@ def analyze(db, entity_id: int, period: str, basis: str = "end",
         "basis": bs.basis,
         "period": period,
         "rule_version": RULE_VERSION,
+        # ── 建账期初层 / 方向判定可信度（v1.1 §零，M1/M2）──
+        "direction_check_unreliable": direction_unreliable,
+        "opening_imported": opening_info["imported"],
+        "opening_rows": opening_info["rows"],
+        "opening_debit_total": opening_info["debit_total"],
+        "opening_credit_total": opening_info["credit_total"],
+        "opening_balanced": opening_info["balanced"],
         "assets_before": before_t["assets"],
         "assets_after": after_t["assets"],
         "liabilities_before": before_t["liabilities"],
@@ -426,6 +551,15 @@ def analyze(db, entity_id: int, period: str, basis: str = "end",
         "entity_id": entity_id,
         "prev_period": _prev_period(period),
         "has_voucher_data": bs.has_data(),
+        # ── 期初层与可信度（M1/M2）──
+        "direction_check_unreliable": direction_unreliable,
+        "caliber_warning": (
+            "期初未补，方向判定不可信：本账套无建账期初余额（report_opening_balances），"
+            "余额口径缺少期初层 → 负数项目/反方向项判定不得作为对外列报依据；"
+            "重分类触发结论仅供底稿诊断，不进对外行项目（规则表 v1.1 §零-4）。"
+            if direction_unreliable else ""
+        ),
+        "opening": opening_info,
         "rules": [r.__dict__ for r in rules],
         "items": items,
         "raw": {k: (float(v) if v is not None else None) for k, v in raw.items()},
@@ -437,6 +571,15 @@ def analyze(db, entity_id: int, period: str, basis: str = "end",
         "totals_after": after_t,
         "negatives": {"before": neg_before, "after": neg_after, "after_in_scope": neg_after_in_scope},
         "template_gaps": template_gaps,
+        # 规则池未列报、但按准则项目池**过渡列报**的科目（M6：1901 待处理财产损溢 → 其他流动资产）
+        "residual_reported": [
+            {"item_key": key, "name": item["name"],
+             "subject_codes": [c for c, s in item["codes"] if s == 1],
+             "value": (float(raw[key]) if raw.get(key) is not None else None),
+             "note": item.get("note", "")}
+            for key, item in items.items()
+            if "1901" in [c for c, s in item["codes"] if s == 1]
+        ],
         "unmapped_subjects": unmapped_subjects(db, entity_id, period, bs.basis, items) if include_unmapped else [],
         "pl_unclosed": pl_unclosed(db, entity_id, period, bs.basis) if include_unmapped else None,
     }
@@ -559,6 +702,7 @@ def entry_rows(analysis: dict) -> List[dict]:
             "目标科目": "/".join(e["target_codes"]) or "-",
             "目标项模板已列报": "是" if e["target_in_template"] else "否(虚拟行)",
             "处理": "调表不调账",
+            "诊断模式": "是（期初未补，方向判定不可信→不落地）" if e.get("diagnostic_only") else "否",
             "需先行差错核查": "是" if e["error_check"] else "否",
             "依据/备注": e["note"],
         })
@@ -570,6 +714,17 @@ def diagnostic_rows(analysis: dict) -> List[dict]:
     inv = analysis["invariants"]
     rows = [
         {"项目": "规则版本", "值": inv["rule_version"], "说明": "取数层重分类规则集"},
+        {"项目": "建账期初层（时点报表口径）",
+         "值": (f"已导入 {inv.get('opening_rows', 0)} 行"
+                if inv.get("opening_imported") else "未导入"),
+         "说明": ("余额 = 期初 + 累计发生额；期初只作用于报表取数，不生成凭证、不写 voucher_details。"
+                  f"期初借贷合计 {inv.get('opening_debit_total', 0)} / {inv.get('opening_credit_total', 0)}"
+                  f"（自平={'是' if inv.get('opening_balanced') else '否'}）"
+                  if inv.get("opening_imported") else
+                  "本账套无建账期初余额 → 余额口径缺期初层（v1.1 §零）")},
+        {"项目": "方向判定可信度",
+         "值": "不可信（期初未补）" if analysis.get("direction_check_unreliable") else "可信",
+         "说明": analysis.get("caliber_warning") or "期初已补，方向判定以「期初 + 累计」余额为准"},
         {"项目": "取数口径 basis", "值": inv["basis"], "说明": "end=期末余额(累计至期间)；period=本期发生额"},
         {"项目": "触发规则数", "值": inv["entries_count"], "说明": "本轮实际触发的重分类条数"},
         {"项目": "转正额合计(元)", "值": inv["reclass_total"], "说明": "调表不调账，不生成凭证"},
@@ -589,7 +744,8 @@ def diagnostic_rows(analysis: dict) -> List[dict]:
         {"项目": "总资产不变", "值": "是" if inv["total_assets_unchanged"] else "否（跨方向重分类必然变化）",
          "说明": inv["total_assets_unchanged_semantics"]},
         {"项目": "规则范围内负数项目(重分类后)", "值": len(analysis["negatives"]["after_in_scope"]),
-         "说明": "应为 0"},
+         "说明": ("应为 0" if not analysis.get("direction_check_unreliable")
+                  else "诊断用（期初未补，方向判定不可信，不得作为对外列报依据）")},
         {"项目": "负数项目总数(重分类前/后)", "值": f"{inv['negatives_before']} / {inv['negatives_after']}",
          "说明": "重分类范围外科目见下方清单"},
     ]
@@ -612,6 +768,16 @@ def diagnostic_rows(analysis: dict) -> List[dict]:
                      if abs(plu) > 0.01 and abs(plu - inv.get("residual_after", 0)) < 0.01
                      else ("非 0，需差错核查" if abs(plu) > 0.01 else "已结平")),
         })
+    # 1901 待处理财产损溢 → 过渡列报「其他流动资产」以保恒等式（v1.1 §三 补注，M6）
+    for rl in (analysis.get("residual_reported") or []):
+        if not rl.get("value"):
+            continue
+        rows.append({
+            "项目": f"过渡列报：{'/'.join(rl.get('subject_codes') or [])} 待处理财产损溢",
+            "值": round(float(rl["value"]), 2),
+            "说明": "准则项目池无「待处理财产损溢」正式行 → 过渡期按「其他流动资产」列报以保恒等式；"
+                    "准则要求该科目期末清理为零，未清理余额即勾稽差额来源，属财务差错更正事项（M6）",
+        })
     for u in analysis["unmapped_subjects"]:
         rows.append({
             "项目": f"未列报科目：{u['subject_code']}",