feat: 新30号准则适配 — 三表完善+认证头修复+企业联动

backend/app/api/reports.py

@@ -1344,6 +1344,7 @@ BALANCE_SHEET_SECTIONS = [
             {"codes": [("1101", 1)], "name": "交易性金融资产", "ns_category": "investing"},
             {"codes": [("1122", 1)], "name": "应收账款", "ns_category": "operating"},
             {"codes": [("1123", 1)], "name": "预付账款", "ns_category": "operating"},
+            {"codes": [("1131", 1)], "name": "应收股利", "ns_category": "investing"},
             {"codes": [("1221", 1)], "name": "其他应收款", "ns_category": "operating"},
             {"codes": [("1405", 1)], "name": "存货", "ns_category": "operating"},
         ],
@@ -1354,6 +1355,7 @@ BALANCE_SHEET_SECTIONS = [
         "category_label": "投资资产",
         "lines": [
             {"codes": [("1511", 1)], "name": "长期股权投资", "ns_category": "investing"},
+            {"codes": [("1501", 1)], "name": "持有至到期投资", "ns_category": "investing"},
             {"codes": [("1601", 1), ("1602", -1)], "name": "固定资产净额", "ns_category": "operating"},
             {"codes": [("1701", 1)], "name": "无形资产", "ns_category": "operating"},
         ],
@@ -1398,9 +1400,11 @@ BS_DEMO = {
     "1101": {"end": 250, "begin": 220},
     "1122": {"end": 1100, "begin": 1050},
     "1123": {"end": 180, "begin": 160},
+    "1131": {"end": 120, "begin": 100},
     "1221": {"end": 90, "begin": 80},
     "1405": {"end": 930, "begin": 900},
     "1511": {"end": 580, "begin": 550},
+    "1501": {"end": 200, "begin": 180},
     "1601|1602": {"end": 1220, "begin": 1150},
     "1701": {"end": 130, "begin": 120},
     "2001": {"end": 1500, "begin": 1300},
@@ -1413,7 +1417,7 @@ BS_DEMO = {
     "2502": {"end": 270, "begin": 250},
     "4001": {"end": 500, "begin": 500},
     "4002": {"end": 180, "begin": 175},
-    "4103|4104": {"end": 460, "begin": 540},
+    "4103|4104": {"end": 780, "begin": 820},
 }
 
 BS_CATEGORY_CN = {