fix(budget): 年度行(budget_month=0)不回落 1 月 + 同族 R1/R2/R3

- R-A2 sync-cash-plans: 年度行形态判定(_is_annual_budget_row)跳过 + skipped_annual 披露
- R2 POST /plans 期间形态校验(YYYY-MM / YYYY-00 显式接受)
- R3 budget_roll_forward 排除年度行
- R1 cash_classify 归类路径年度行判据 + 披露
- 新增 2 个回归件(14+10 例)

仅含本族 hunk(禁整文件提交): 开发区其余 14 hunk 属他会话在途件,未纳入。

backend/app/api/cash_classify.py

@@ -196,40 +196,53 @@ def classify_unclassified(
     item.status = "classified"
     item.resolved_at = datetime.now()
 
-    # ③ 联动生成 CashPlan（有期间和预算值时）
+    # ③ 联动生成 CashPlan（有期间和预算值时；年度行跳过，不落月度计划）
+    from app.api.budget import _is_annual_budget_row  # 函数内局部导入，规避 import 顺序/循环风险
     plan_created = False
+    skipped_annual = False
     if item.period and item.budget_value is not None:
-        try:
-            year, month = int(item.period.split("-")[0]), int(item.period.split("-")[1])
-            plan_date = datetime(year, month, 1)
-        except Exception:
-            plan_date = None
-        if plan_date:
-            existing_plan = db.query(CashPlan).filter(
-                CashPlan.entity_id == entity_id,
-                CashPlan.related_kpi_id == item.kpi_id,
-                CashPlan.plan_type == plan_type,
-                CashPlan.plan_date == plan_date,
-            ).first()
-            if not existing_plan:
-                db.add(CashPlan(
-                    entity_id=entity_id,
-                    plan_type=plan_type,
-                    related_kpi_id=item.kpi_id,
-                    amount=item.budget_value,
-                    plan_date=plan_date,
-                    description=f"待分类队列归类: {item.kpi_name or ''}",
-                    status="pending",
-                    source="budget_sync",
-                ))
-                plan_created = True
+        # 先按形态解析月份（不裸索引 split，避免 'YYYY' / 'YYYY-00' 抛异常被静默吞掉）
+        parts = item.period.split("-") if isinstance(item.period, str) else []
+        month = int(parts[1]) if len(parts) > 1 and parts[1].isdigit() else None
+        if _is_annual_budget_row(item.period, month):
+            # 年度行（YYYY / YYYY-00 / budget_month=0）不得落成月度现金流计划
+            skipped_annual = True
+        else:
+            try:
+                year, month = int(item.period.split("-")[0]), int(item.period.split("-")[1])
+                plan_date = datetime(year, month, 1)
+            except Exception:
+                plan_date = None
+            if plan_date:
+                existing_plan = db.query(CashPlan).filter(
+                    CashPlan.entity_id == entity_id,
+                    CashPlan.related_kpi_id == item.kpi_id,
+                    CashPlan.plan_type == plan_type,
+                    CashPlan.plan_date == plan_date,
+                ).first()
+                if not existing_plan:
+                    db.add(CashPlan(
+                        entity_id=entity_id,
+                        plan_type=plan_type,
+                        related_kpi_id=item.kpi_id,
+                        amount=item.budget_value,
+                        plan_date=plan_date,
+                        description=f"待分类队列归类: {item.kpi_name or ''}",
+                        status="pending",
+                        source="budget_sync",
+                    ))
+                    plan_created = True
 
     db.commit()
+    message = f"已归类为 {plan_type}" + (" 并生成现金流计划" if plan_created else "")
+    if skipped_annual:
+        message += "（年度行，跳过月度现金流计划）"
     return {
-        "message": f"已归类为 {plan_type}" + (" 并生成现金流计划" if plan_created else ""),
+        "message": message,
         "plan_type": plan_type,
         "rule_created": not existing_rule,
         "plan_created": plan_created,
+        "skipped_annual": skipped_annual,
     }