fix: P0官方公式对齐(方案A)+反向指标判定Bug修复

1. F_AR_DAYS: 360→365官方口径, 历史值重算(6月75.6/7月116.5), 阈值等比调整(绿76/红91)
2. F_ROI改名: 总资产报酬率(ROA), 说明与官方ROI口径差异
3. 🔴反向指标Bug修复: kpis.py与dashboard.py的REVERSE_INDICATORS不一致
   - 移除错误: F_QUICK_RATIO(速动比率越高越好)/F_INTEREST_COVER/P_QUALITY_RATE
   - 补充缺失: F_AR_DAYS/F_REBATE_RATE/F_FACTORY_REBATE_RATE/F_COST_CONTROL_RATE/F_INV_DAYS
   - 修复前F_AR_DAYS判定反了(116.5天显示绿, 75.6天显示黄)
4. 清理过时预警(id=6/269旧口径)

backend/app/api/dashboard.py

@@ -441,10 +441,11 @@ def my_dashboard(
         target = kpi_target_by_frequency(k)
         level = "gray"
         if actual is not None and target:
-            # 反向指标（越低越好）：费用率/渠补率/应收天数/返利率/成本率
+            # 反向指标（越低越好）：费用率/渠补率/应收天数/返利率/成本率/存货天数
             REVERSE_INDICATORS = {
                 "F_COST_RATIO", "C_REBATE_RATE", "F_AR_DAYS",
                 "F_REBATE_RATE", "F_FACTORY_REBATE_RATE", "F_COST_CONTROL_RATE",
+                "F_INV_DAYS", "F_DEBT_RATIO", "P_BUG_RATE", "P_REWORK_PCT",
             }
             if k.kpi_code in REVERSE_INDICATORS:
                 # 反向：实际≤目标=绿；实际≤目标*1.1=黄；否则红

backend/app/api/kpis.py

@@ -107,7 +107,8 @@ def get_kpi_categories(current_user = Depends(require_auth), db: Session = Depen
 # ============================================================
 
 REVERSE_INDICATORS = ['C_REBATE_RATE', 'P_BUG_RATE', 'P_REWORK_PCT', 'F_DEBT_RATIO',
-                       'P_QUALITY_RATE', 'F_COST_RATIO', 'F_INTEREST_COVER', 'F_QUICK_RATIO']
+                       'F_COST_RATIO', 'F_AR_DAYS', 'F_REBATE_RATE',
+                       'F_FACTORY_REBATE_RATE', 'F_COST_CONTROL_RATE', 'F_INV_DAYS']
 
 
 def _calc_five_tier_score(current_value, target_value, is_reverse=False):