feat(cma-report): 资产负债表取数层重分类 R1~R12（调表不调账）

依据《CMA 资产负债表重分类规则表 v1》（wecom-finance，任总 2026-09-16 批准落地）。

新增 backend/app/services/report_reclass.py：12 条规则挂 CMA 真实科目编码的取数层重分类引擎
- 余额方向规范化：资产 sum(借-贷) / 负债·权益 sum(贷-借)，正常余额一律为正
- 触发判定全部基于原始余额（单遍、幂等），R3/R4 等互为镜像的规则互不干扰
- 科目取数前缀匹配（1122% 覆盖 112201 明细）；备抵科目 1602 反向取数（修正固定资产净额虚增 2 倍折旧）
- 只读 voucher_details + 作废守卫，不生成记账凭证
- 输出：触发条目 / 不变量 / 负数清单 / 模板待核 / 未列报科目 / 损益未结转 诊断

reports.py：
- /balance-sheet 接入重分类；新增 basis 参数（end=期末余额累计为默认 / period=本期发生额兼容回退）
- 有凭证明细时不再混入示例数据（展示口径与落库口径同源）；行项目增 raw_value/reclass_adjustment 可追溯
- 规则落位项目（模板未单列）按虚拟行列报；补「长期待摊费用(1801)」行、未分配利润补 3103/3104 别名
- 新增 /balance-sheet/reclass-working-paper(+ /export) 底稿 JSON/Excel；statutory 导出新增「重分类底稿」Sheet

测试 tests/test_report_reclass.py 14 例（触发/不变量/幂等/多租户/口径/底稿/虚拟行/阻塞规则）
全量 pytest：1108 passed, 1 xfailed。现网只读验收 scripts/verify_reclass_live_20260916.py（酣客 entity1 2026-08）

backend/scripts/verify_reclass_live_20260916.py

@@ -0,0 +1,163 @@
+#!/usr/bin/env python3
+"""资产负债表重分类（R1~R12）现网只读验收脚本 — 2026-09-16
+
+只读：全部经 ORM SELECT（voucher_guard 过滤生效），不写任何表、不生成凭证。
+验收判据（对应派单 acceptance）：
+  A1 R1~R12 规则在取数层落地（12 条登记，工程可执行）
+  A2 不变量：Δ资产=Δ负债、权益不变、勾稽差额不变（重分类不制造新的不平）
+  A3 酣客(entity1) 现网反向项重分类后，**规则范围内**不再出现负数项目
+  A4 多租户隔离：entity2 无凭证明细 → 0 条重分类，报表回示例口径
+  A5 底稿可用：底稿行数 == 触发条数
+  A6 端点集成：/balance-sheet 返回 reclass 块，负数项目全部被标注（在范围内/未覆盖）
+
+用法：cd backend && venv/bin/python3 scripts/verify_reclass_live_20260916.py [period]
+退出码：0 = 全部通过；1 = 存在 FAIL
+"""
+import json
+import os
+import sys
+from datetime import datetime
+
+sys.path.insert(0, os.path.dirname(os.path.dirname(os.path.abspath(__file__))))
+
+from app.database import get_session_local                      # noqa: E402
+from app.api.reports import (                                    # noqa: E402
+    BALANCE_SHEET_SECTIONS, get_balance_sheet, get_reclass_working_paper,
+)
+from app.services import report_reclass as rr                    # noqa: E402
+
+OUT = "/root/.hermes/profiles/wecom-fullstack/pending-tasks/_reports/finance-20260916-reclass-verify.json"
+
+
+def main() -> int:
+    period = sys.argv[1] if len(sys.argv) > 1 else "2026-08"
+    db = get_session_local()()
+    checks = []
+
+    def chk(name, ok, detail="", status=None):
+        st = status or ("PASS" if ok else "FAIL")
+        checks.append({"判据": name, "结果": st, "证据": detail})
+        return ok
+
+    result: dict = {"period": period, "generated_at": datetime.now().isoformat(timespec="seconds"),
+                    "mode": "read-only"}
+
+    # ── 规则登记（A1）──
+    chk("A1 规则登记数 = 12 (R1~R12)",
+        len(rr.RECLASS_RULES) == 12,
+        f"rule_version={rr.RULE_VERSION}，codes={[r.code for r in rr.RECLASS_RULES]}")
+
+    # ── 酣客 entity1：期末余额口径 ──
+    bs = get_balance_sheet(period=period, basis="end", db=db, entity_id=1)
+    inv = bs["reclass"]["invariants"]
+    lines = [ln for sec in bs["sections"] for ln in sec["lines"]]
+    result["entity1_end"] = {
+        "basis": bs["basis"], "totals": bs["totals"], "invariants": inv,
+        "entries": bs["reclass"]["entries"],
+        "negatives_after": bs["reclass"]["negatives"]["after"],
+        "template_gaps": bs["reclass"]["template_gaps"],
+        "unmapped_subjects": bs["reclass"]["unmapped_subjects"],
+        "pl_unclosed": bs["reclass"]["pl_unclosed"],
+        "lines": [{k: ln.get(k) for k in ("name", "item_key", "end_value", "raw_value",
+                                          "reclass_adjustment", "is_reclass_line", "template_gap")}
+                  for ln in lines],
+    }
+    rules_hit = {e["rule"] for e in bs["reclass"]["entries"]}
+    chk("A3 酣客 3 处待核反向项已处置（1123/2202/2203 无负数）",
+        all(ln["end_value"] is None or ln["end_value"] >= -0.01
+            for ln in lines if ln["item_key"] in ("1123", "2202", "2203")),
+        "1123=%s, 2202=%s, 2203=%s" % tuple(
+            next((ln["end_value"] for ln in lines if ln["item_key"] == k), None)
+            for k in ("1123", "2202", "2203")))
+    chk("A3b 规则范围内负数项目 = 0",
+        inv["no_negative_in_scope_after"] and not bs["reclass"]["negatives"]["after_in_scope"],
+        f"触发规则={sorted(rules_hit)}，转正额={inv['reclass_total']}")
+    chk("A2 不变量：Δ资产=Δ负债",
+        inv["delta_assets_equals_delta_liabilities"],
+        f"Δ资产={inv['assets_delta']} Δ负债={inv['liabilities_delta']}")
+    chk("A2b 不变量：权益不变", inv["equity_unchanged"],
+        f"权益 前={inv['equity_before']} 后={inv['equity_after']}")
+    chk("A2c 不变量：勾稽差额不变（不制造新的不平）", inv["residual_unchanged"],
+        f"前={inv['residual_before']} 后={inv['residual_after']}")
+    residual_ok = abs(inv["residual_after"]) < 0.01
+    unmapped_net = sum(u["normal_side_balance"] for u in bs["reclass"]["unmapped_subjects"])
+    chk("A2d 勾稽恒等式（现网原始口径，资产=负债+所有者权益）", residual_ok,
+        f"期末差额={inv['residual_before']} 元；已完整归因于模板未列报科目净额={unmapped_net}，"
+        f"损益未结转={bs['reclass']['pl_unclosed']}")
+    chk("A2d2 归因校验：计入模板未列报科目后恒等式成立", abs(inv["residual_after"] + unmapped_net) < 0.01,
+        f"差额 {inv['residual_after']} + 未列报科目净额 {unmapped_net} = "
+        f"{round(inv['residual_after'] + unmapped_net, 2)} → 差额来源已闭环定位（1901 待处理财产损溢未清理）")
+    chk("A2e 「总资产不变」口径", False,
+        f"不成立（Δ资产={inv['assets_delta']}）：跨方向重分类使资产与负债同额变动；"
+        f"恒定不变量为 Δ资产=Δ负债 且 资产−负债−权益不变（见 invariants.total_assets_unchanged_semantics）",
+        status="INFO-口径修正")
+
+    # ── 底稿（A5）──
+    wp = get_reclass_working_paper(period=period, basis="end", db=db, entity_id=1)
+    rows = rr.entry_rows({"entries": wp["entries"]})
+    chk("A5 底稿行数 == 触发条数", len(rows) == len(wp["entries"]) == inv["entries_count"],
+        f"底稿={len(rows)} 触发={inv['entries_count']}")
+    result["working_paper"] = wp
+
+    # ── 多租户（A4）──
+    bs2 = get_balance_sheet(period=period, basis="end", db=db, entity_id=2)
+    chk("A4 entity2 无凭证明细 → 0 条重分类、报表不被污染",
+        bs2["reclass"]["entries"] == [] and bs2["reclass"]["invariants"]["entries_count"] == 0
+        and bs2["all_items_have_data"] is False,
+        f"entity2 entries={len(bs2['reclass']['entries'])}，totals={bs2['totals']}")
+    result["entity2_end"] = {"totals": bs2["totals"], "entries": bs2["reclass"]["entries"]}
+
+    # ── 端点集成（A6）──
+    bad = [ln["name"] for ln in lines if ln["end_value"] is not None and ln["end_value"] < -0.01]
+    in_scope_bad = [ln["name"] for ln in lines
+                    if ln["end_value"] is not None and ln["end_value"] < -0.01
+                    and any(e["source_key"] == ln["item_key"] or e["target_key"] == ln["item_key"]
+                            for e in bs["reclass"]["entries"])]
+    chk("A6 端点返回 reclass 块，负数项目全部标注（未覆盖科目如实暴露）",
+        bool(bs["reclass"]) and not in_scope_bad and
+        all(any(n["key"] == ln["item_key"] for n in bs["reclass"]["negatives"]["after"])
+            for ln in lines if ln["end_value"] is not None and ln["end_value"] < -0.01),
+        f"重分类后仍为负数的项目（R1~R12 未覆盖，需财务判差错/口径）：{bad}")
+
+    result["checks"] = checks
+    # 待财务处理项（本次实现暴露的账实/口径问题，非重分类可解决）
+    result["findings_for_finance"] = {
+        "未覆盖科目的反方向余额（需差错更正或取数口径修正）":
+            [{k: n[k] for k in ("name", "value", "side")} for n in bs["reclass"]["negatives"]["after"]],
+        "模板未列报科目（影响勾稽差额）":
+            [{k: u[k] for k in ("subject_code", "side", "normal_side_balance", "detail_codes")}
+             for u in bs["reclass"]["unmapped_subjects"]],
+        "规则/模板待核": [{"rule": g["rule"], "status": g["status"], "note": g["note"]}
+                          for g in bs["reclass"]["template_gaps"]],
+        "损益类未结转余额": bs["reclass"]["pl_unclosed"],
+        "总资产不变口径修正": inv["total_assets_unchanged_semantics"],
+    }
+    result["before_after_by_item"] = [
+        {"项目": ln["name"], "item_key": ln["item_key"],
+         "重分类前": ln["raw_value"], "重分类后": ln["end_value"],
+         "调整额": ln["reclass_adjustment"], "虚拟行": ln["is_reclass_line"]}
+        for ln in lines
+    ]
+    result["summary"] = {
+        "PASS": sum(1 for c in checks if c["结果"] == "PASS"),
+        "FAIL": sum(1 for c in checks if c["结果"] == "FAIL"),
+        "INFO": sum(1 for c in checks if c["结果"].startswith("INFO")),
+    }
+    os.makedirs(os.path.dirname(OUT), exist_ok=True)
+    with open(OUT, "w", encoding="utf-8") as f:
+        json.dump(result, f, ensure_ascii=False, indent=2, default=str)
+
+    print(f"=== 资产负债表重分类现网验收（entity1 period={period}，只读）===")
+    for c in checks:
+        print(f"[{c['结果']}] {c['判据']}\n        证据: {c['证据']}")
+    print(f"\n触发规则：{[ (e['rule'], e['source_code'], e['raw_balance'], e['target_item'], e['reclass_amount']) for e in bs['reclass']['entries'] ]}")
+    print(f"不变量：Δ资产={inv['assets_delta']} Δ负债={inv['liabilities_delta']} "
+          f"资产合计 {inv['assets_before']} → {inv['assets_after']} 权益 {inv['equity_before']}")
+    print(f"负数项目（重分类后）：{[(n['name'], n['value'], '在规则范围内' if n['in_reclass_scope'] else '未覆盖') for n in bs['reclass']['negatives']['after']]}")
+    print(f"证据文件：{OUT}（{os.path.getsize(OUT)} bytes）")
+    db.close()
+    return 1 if result["summary"]["FAIL"] else 0
+
+
+if __name__ == "__main__":
+    sys.exit(main())