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