diff --git a/backend/app/api/reports.py b/backend/app/api/reports.py
index 1dbb3dfd..5d91d350 100644
--- a/backend/app/api/reports.py
+++ b/backend/app/api/reports.py
@@ -551,11 +551,15 @@ def get_profit_statement(
     return _build_new_format_profit(db, period, entity_id)
 
 
-def _build_new_format_profit(db: Session, period: str, entity_id: int = 1) -> dict:
-    """构建新30号准则五板块利润表（含附注明细）（账套隔离 2026-08-31）"""
+def _new_format_blocks(db: Session, period: str, entity_id: int = 1) -> dict:
+    """新30号准则五板块取数核心（真实科目；无数据板块 subtotal=None）
+
+    批① 2026-10-15：`_get_demo_block_total` 示例兜底已摘除，示例值不进对外数字。
+    """
     blocks = []
     total_net_profit = 0
     all_items_have_data = True
+    blocks_with_data = 0
 
     for block_key in ["operating", "investing", "financing", "tax", "discontinued"]:
         block_cfg = BLOCK_INFO[block_key]
@@ -577,28 +581,86 @@ def _build_new_format_profit(db: Session, period: str, entity_id: int = 1) -> di
                 "effective": round(amount * item_cfg["sign"], 2) if amount is not None else None,
             })
 
-        # Fallback: 使用PRD示例数据
+        # 批① 2026-10-15：去 PRD 示例兜底 —— 无真实数据 ⇒ 小计 null（显式「无数据」），
+        # 严禁示例值进入对外数字（原 `_get_demo_block_total(block_key)` 调用已摘除）。
         if not block_has_data:
             all_items_have_data = False
-            block_subtotal = _get_demo_block_total(block_key)
+            block_subtotal = None
 
         block_result = {
             "key": block_key,
             "name": block_cfg["name"],
             "short_name": block_cfg["short_name"],
-            "subtotal": round(block_subtotal, 2),
+            "subtotal": round(block_subtotal, 2) if block_subtotal is not None else None,
             "subtotal_name": block_cfg["result_name"],
             "items": items,
             "expanded": True,
             "has_real_data": block_has_data,
+            "data_state": "voucher" if block_has_data else "no_data",
         }
         blocks.append(block_result)
-        total_net_profit += block_subtotal
+        if block_subtotal is not None:
+            total_net_profit += block_subtotal
+        else:
+            pass  # 无真实数据板块：小计为 None，不计入合计（见 reconciliation.blocks_missing）
+        if block_has_data:
+            blocks_with_data += 1
+
+    return {
+        "period": period,
+        "blocks": blocks,
+        "net_profit": round(total_net_profit, 2),
+        "all_items_have_data": all_items_have_data,
+        "blocks_with_data": blocks_with_data,
+    }
+
+
+def _build_new_format_profit(db: Session, period: str, entity_id: int = 1) -> dict:
+    """构建新30号准则五板块利润表（含附注明细 + 上期/同比；账套隔离 2026-08-31）
+
+    批①② 2026-10-15（cma-reports-real-data-all）：
+      ① 去 PRD 示例兜底：无数据板块 subtotal=null + data_state=no_data（示例值零注入）；
+      ② 上期/同比照本期取数口径实取：无上期数据 ⇒ 显式 null（不顶替、不编造）；
+      ③ 勾稽显式：net_profit_complete / reconciliation（净利润 = 有数据板块小计之和）。
+    """
+    cur = _new_format_blocks(db, period, entity_id)
+    blocks = cur["blocks"]
+    total_net_profit = cur["net_profit"]
+    all_items_have_data = cur["all_items_have_data"]
+
+    # ② 上期（月）：同口径实取；无上期 ⇒ None（显式 null）
+    prev_period = prev_period_of(period)
+    prev_core = _new_format_blocks(db, prev_period, entity_id)
+    prev_by_key = {b["key"]: b for b in prev_core["blocks"]}
+    for b in blocks:
+        pb = prev_by_key.get(b["key"])
+        prev_sub = pb["subtotal"] if (pb and pb.get("has_real_data")) else None
+        b["prev_subtotal"] = prev_sub
+        if b["subtotal"] is not None and prev_sub is not None:
+            b["variance"] = round(b["subtotal"] - prev_sub, 2)
+            b["variance_pct"] = (round((b["subtotal"] - prev_sub) / abs(prev_sub) * 100, 2)
+                                 if prev_sub else None)
+        else:
+            b["variance"] = None
+            b["variance_pct"] = None
+        b["prev_data_state"] = "voucher" if prev_sub is not None else "no_data"
+
+    prev_net = prev_core["net_profit"] if prev_core["blocks_with_data"] else None
+    cur_sum = round(sum(b["subtotal"] for b in blocks if b["subtotal"] is not None), 2)
+    _assessable = any(b["subtotal"] is not None for b in blocks)
+    reconciliation = {
+        "formula": "净利润 = 五板块小计之和（缺数据板块不计入并在 blocks_missing 列出）",
+        "blocks_sum": cur_sum,
+        "net_profit": round(total_net_profit, 2),
+        # 全板块无真实数据 ⇒ 0==0 不是「勾稽成立」，显式不可判定（禁假信号）
+        "assessable": _assessable,
+        "balanced": (abs(cur_sum - round(total_net_profit, 2)) < 0.01) if _assessable else None,
+        "blocks_missing": [b["key"] for b in blocks if b["subtotal"] is None],
+    }
 
     # 附注明细（对外法定报表披露要求）
     notes = _build_profit_notes(db, period, blocks, total_net_profit, entity_id)
 
-    # 合计行：净利润 = 一二三+四+五
     return {
         "period": period,
         "format": "new",
@@ -606,9 +668,21 @@ def _build_new_format_profit(db: Session, period: str, entity_id: int = 1) -> di
         "blocks": blocks,
         "net_profit": round(total_net_profit, 2),
         "net_profit_name": "净利润",
+        "net_profit_complete": all_items_have_data,
         "all_items_have_data": all_items_have_data,
+        "prev_period": prev_period,
+        "prev": {
+            "period": prev_period,
+            "net_profit": prev_net,
+            "blocks": {k: (v["subtotal"] if v.get("has_real_data") else None)
+                       for k, v in prev_by_key.items()},
+            "has_real_data": bool(prev_core["blocks_with_data"]),
+        },
+        "reconciliation": reconciliation,
+        "data_state": "voucher" if all_items_have_data else "partial_no_data",
+        "demo_free": True,
+        "source": "subjects/kpi_values + voucher_details 真实发生额（按 entity 隔离；本报表零示例值）",
         "notes": notes,
-        "prev_period": None,  # TODO: P1追溯调整
     }
 
 
@@ -781,18 +855,29 @@ def mpm_calculate(
 
     # 获取基准值：净利润
     net_profit = _calc_new_net_profit(db, req.period, entity_id)
-    if net_profit is None:
-        net_profit = 0
 
     # 经营现金流（自由现金流的基准）
     operating_cf = _get_kpi_val(db, "F_OPERATING_CF", req.period, entity_id)
 
-    # 确定基准值
+    # 确定基准值（批① 2026-10-15：原 `operating_cf or net_profit` 静默 fallback 改为显式标注）
+    base_fallback = False
     if req.indicator_type == "free_cash_flow":
-        base_value = operating_cf or net_profit  # fallback
-        base_label = "经营现金流"
+        if operating_cf is not None:
+            base_value = operating_cf
+            base_source = "F_OPERATING_CF（真实）"
+            base_label = "经营现金流"
+        elif net_profit is not None:
+            base_value = net_profit
+            base_source = "净利润（经营现金流未采集 ⇒ 退回，显式标注）"
+            base_label = "经营现金流（缺 ⇒ 退回净利润）"
+            base_fallback = True
+        else:
+            base_value = None
+            base_source = "无数据（经营现金流与净利润均未采集）"
+            base_label = "经营现金流"
     else:
         base_value = net_profit
+        base_source = indicator_cfg["base_label"]
         base_label = indicator_cfg["base_label"]
 
     # 获取调整项（来自请求或默认）
@@ -800,7 +885,7 @@ def mpm_calculate(
 
     # 自动填充调整项金额
     reconciliation_items = []
-    running_total = base_value
+    running_total = 0.0 if base_value is None else base_value
 
     # 第一步：基准值
     reconciliation_items.append({
@@ -808,10 +893,10 @@ def mpm_calculate(
         "code": "_base",
         "name": base_label,
         "sign": 1,
-        "amount": round(base_value, 2),
-        "effective": round(base_value, 2),
+        "amount": round(base_value, 2) if base_value is not None else None,
+        "effective": round(base_value, 2) if base_value is not None else None,
         "is_base": True,
-        "running_total": round(base_value, 2),
+        "running_total": round(running_total, 2),
     })
 
     for adj in adjustments:
@@ -845,22 +930,25 @@ def mpm_calculate(
 
         reconciliation_items.append(item)
 
-    # 最终结果
-    final_value = round(running_total, 2)
+    # 最终结果（基准缺失 ⇒ 不给出伪合计）
+    final_value = round(running_total, 2) if base_value is not None else None
 
     return {
         "indicator_type": req.indicator_type,
         "indicator_name": indicator_cfg["name"],
         "indicator_desc": indicator_cfg["description"],
         "period": req.period,
-        "base_value": round(base_value, 2),
+        "base_value": round(base_value, 2) if base_value is not None else None,
         "base_label": base_label,
+        "base_source": base_source,
+        "base_fallback": base_fallback,
+        "base_missing": base_value is None,
         "final_value": final_value,
         "final_label": indicator_cfg["name"],
         "adjustment_count": sum(1 for a in adjustments if a.get("checked", False)),
         "total_adjustments": len(adjustments),
         "reconciliation_items": reconciliation_items,
-        "has_real_data": net_profit != 0,
+        "has_real_data": net_profit is not None,
     }
 
 
@@ -908,17 +996,6 @@ def _get_adjustment_value(db: Session, adj_code: str, period: str, entity_id: in
     return abs(amount) if mapping.get("sign_inverse", False) else amount
 
 
-def _get_demo_block_total(block_key: str) -> float:
-    """PRD示例数据 fallback"""
-    demo = {
-        "operating": -567883,
-        "investing": 123456,
-        "financing": -98765,
-        "tax": -43210,
-        "discontinued": 0,
-    }
-    return demo.get(block_key, 0)
-
 
 # ============================================================
 # 追溯调整: 2026年数据按新30号准则重述 (P1)
@@ -1363,32 +1440,6 @@ BALANCE_SHEET_SECTIONS = [
     },
 ]
 
-# 资产负债表示例数据（博海科技, 期末/期初, 单位: 千元）
-BS_DEMO = {
-    "1001|1002|1012": {"end": 850, "begin": 780},
-    "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},
-    "2202": {"end": 1050, "begin": 980},
-    "2203": {"end": 280, "begin": 250},
-    "2211": {"end": 140, "begin": 130},
-    "2221": {"end": 90, "begin": 85},
-    "2241": {"end": 60, "begin": 50},
-    "2501": {"end": 800, "begin": 750},
-    "2502": {"end": 270, "begin": 250},
-    "4001": {"end": 500, "begin": 500},
-    "4002": {"end": 180, "begin": 175},
-    "4103|4104": {"end": 780, "begin": 820},
-}
-
 BS_CATEGORY_CN = {
     "operating": "经营类",
     "investing": "投资类",
@@ -1438,16 +1489,28 @@ def _get_bs_amount(db: Session, codes: list, period: str, entity_id: int = 1) ->
     return round(total, 2) if has_data else None
 
 
+def _src_label(v: dict) -> str:
+    """Excel 数据来源标签（批① 2026-10-15：示例值已清零 ⇒ 只剩 凭证 / 无数据 / KPI）"""
+    if v is None:
+        return ""
+    if v.get("value") is None or v.get("no_data"):
+        return "无数据"
+    src = v.get("source") or ""
+    if "kpi" in src.lower() or src.startswith("KPI"):
+        return "KPI"
+    return "凭证"
+
+
 def _bs_line_amount(db: Session, line: dict, period: str, column: str = "end", entity_id: int = 1) -> dict:
-    """单行：凭证数据优先，否则示例数据（column: end期末 / begin期初）（账套隔离 2026-08-31）"""
+    """单行：凭证明细取数；无真实数据 ⇒ value=None + no_data=True（**不注入示例值**）
+
+    批① 2026-10-15（cma-reports-real-data-all）：原「凭证优先，否则 BS_DEMO 示例」已摘除，
+    示例值一律不得进入对外数字；`is_demo` 保留为恒 False 以兼容既有前端契约。
+    """
     real = _get_bs_amount(db, line["codes"], period, entity_id)
     if real is not None:
-        return {"value": real, "is_demo": False}
-    key = "|".join(c for c, _ in line["codes"])
-    demo = BS_DEMO.get(key)
-    if demo:
-        return {"value": demo.get(column, demo["end"]), "is_demo": True}
-    return {"value": None, "is_demo": True}
+        return {"value": real, "is_demo": False, "no_data": False, "source": "voucher_details"}
+    return {"value": None, "is_demo": False, "no_data": True, "source": "none"}
 
 
 # ── 资产负债表取数口径（2026-09-16 重分类落地） ──
@@ -1532,25 +1595,31 @@ def get_balance_sheet(
     total_equity_end = total_equity_begin = 0
     all_real = has_real
 
+    has_no_data = False
     for sec in BALANCE_SHEET_SECTIONS:
         lines = []
         sec_end = sec_begin = 0.0
         sec_real = False
+        sec_begin_real = False
         for line in sec["lines"]:
             key = "|".join(c for c, _ in line["codes"])
             if has_real:
-                end = {"value": _line_value(plan, key, "end"), "is_demo": False}
-                begin = {"value": _line_value(plan_prev, key, "begin"), "is_demo": False}
+                _end_v = _line_value(plan, key, "end")
+                _beg_v = _line_value(plan_prev, key, "begin")
+                end = {"value": _end_v, "is_demo": False, "no_data": _end_v is None}
+                begin = {"value": _beg_v, "is_demo": False, "no_data": _beg_v is None}
             else:
                 end = _bs_line_amount(db, line, period, column="end", entity_id=entity_id)
                 begin = _bs_line_amount(db, line, prev_period, column="begin", entity_id=entity_id)
-            if end["is_demo"] or begin["is_demo"]:
-                all_real = False
+            # 批① 2026-10-15：示例注入已摘除；此处改为统计「无数据」行
+            if end.get("no_data") and begin.get("no_data"):
+                has_no_data = True
             if end["value"] is not None:
                 sec_end += end["value"]
                 sec_real = True
             if begin["value"] is not None:
                 sec_begin += begin["value"]
+                sec_begin_real = True
             raw_key = plan["raw"].get(key)
             diag_adj = None if raw_key is None else round(
                 float(plan["after"].get(key) or 0) - float(raw_key), 2)
@@ -1561,7 +1630,9 @@ def get_balance_sheet(
                 "ns_category_label": BS_CATEGORY_CN.get(line["ns_category"], line["ns_category"]),
                 "end_value": round(end["value"], 2) if end["value"] is not None else None,
                 "begin_value": round(begin["value"], 2) if begin["value"] is not None else None,
-                "is_demo": end["is_demo"] or begin["is_demo"],
+                "is_demo": False,
+                "no_data": bool(end.get("no_data")) and bool(begin.get("no_data")),
+                "data_state": "voucher" if (end["value"] is not None or begin["value"] is not None) else "no_data",
                 "is_reclass_line": False,
                 "template_gap": False,
                 "raw_value": None if raw_key is None else round(float(raw_key), 2),
@@ -1597,18 +1668,24 @@ def get_balance_sheet(
             "key": sec["key"],
             "name": sec["name"],
             "category_label": sec["category_label"],
-            "subtotal_end": round(sec_end, 2),
-            "subtotal_begin": round(sec_begin, 2),
+            "subtotal_end": round(sec_end, 2) if sec_real else None,
+            "subtotal_begin": round(sec_begin, 2) if sec_begin_real else None,
             "lines": lines,
             "has_real_data": sec_real,
+            "data_state": "voucher" if sec_real else "no_data",
         })
 
     inv = plan["invariants"]
     if has_real:
         balanced = abs(total_assets_end - total_liab_end - total_equity_end) < 0.01 and \
                    abs(total_assets_begin - total_liab_begin - total_equity_begin) < 0.01
+        balanced_note = ("期末/期初均满足：资产 = 负债 + 所有者权益" if balanced
+                         else "不平：资产 ≠ 负债 + 所有者权益（差异见 totals.identity_gap；"
+                              "改前既有真账差异，本报表如实暴露、不掩盖）")
     else:
-        balanced = abs(total_assets_end - total_liab_end - total_equity_end) < 0.01
+        # 批① 2026-10-15：无真实凭证数据 ⇒ 不注入示例、勾稽不可判定 ⇒ 显式 null（禁 0==0 假平衡）
+        balanced = None
+        balanced_note = "无真实凭证数据（no_data）⇒ 勾稽不可判定（不再以示例值凑平）"
 
     return {
         "period": period,
@@ -1616,6 +1693,10 @@ def get_balance_sheet(
         "basis": use_basis,
         "title": f"资产负债表 — 新30号准则（{period}）",
         "sections": sections,
+        "data_state": "voucher" if has_real else "no_data",
+        "no_data_lines": has_no_data,
+        "demo_free": True,
+        "source": "report_reclass 取数层（凭证明细 + 期末余额口径；本报表零示例值）",
         "totals": {
             "assets": {"end": round(total_assets_end, 2), "begin": round(total_assets_begin, 2)},
             "liabilities": {"end": round(total_liab_end, 2), "begin": round(total_liab_begin, 2)},
@@ -1623,6 +1704,7 @@ def get_balance_sheet(
             "liab_equity": {"end": round(total_liab_end + total_equity_end, 2),
                             "begin": round(total_liab_begin + total_equity_begin, 2)},
             "balanced": balanced,
+            "balanced_note": balanced_note,
             "identity_gap": round(total_assets_end - total_liab_end - total_equity_end, 2),
         },
         # ── 重分类（调表不调账）──
@@ -1777,31 +1859,70 @@ CASH_FLOW_LINES = [
     {"code": "CF16", "name": "分配股利、利润或偿付利息支付的现金", "section": "financing", "sign": -1, "kpi_code": None},
 ]
 
-# 现金流量表示例数据（2026-06, 单位: 千元, 与利润表/KPI口径一致）
-CF_DEMO = {
-    "CF01": 5200, "CF02": 0, "CF03": 120, "CF04": -3150, "CF05": -820,
-    "CF06": -360, "CF07": -140,
-    "CF08": 200, "CF09": 50, "CF10": 30, "CF11": -330, "CF12": -100,
-    "CF13": 0, "CF14": 500, "CF15": -200, "CF16": -150,
-}
-CF_DEMO_FX = 0          # 汇率变动对现金的影响
-CF_DEMO_BEGIN = 1200    # 期初现金及现金等价物余额
-
 
 def _get_cf_amount(db: Session, line: dict, period: str, entity_id: int = 1) -> dict:
-    """现金流量表行项目 — 优先KPI/凭证，否则示例数据（账套隔离 2026-08-31）"""
+    """现金流量表行项目 — KPI/凭证明细取数；无真实数据 ⇒ value=None + no_data=True
+
+    批① 2026-10-15：原「否则 CF_DEMO 示例数据」已摘除，示例值不进对外数字。
+    """
     # 经营净额行特殊处理：优先取 F_OP_CFLOW
     if line.get("kpi_code"):
         kpi_val = _get_kpi_val(db, line["kpi_code"], period, entity_id)
         if kpi_val is not None:
-            return {"value": round(kpi_val, 2), "is_demo": False}
+            return {"value": round(kpi_val, 2), "is_demo": False, "no_data": False,
+                    "source": "KPI %s" % line["kpi_code"]}
     real = _get_bs_amount(db, [(line["code"], line["sign"])], period, entity_id)
     if real is not None:
-        return {"value": real, "is_demo": False}
-    demo = CF_DEMO.get(line["code"])
-    if demo is not None:
-        return {"value": float(demo), "is_demo": True}
-    return {"value": None, "is_demo": True}
+        return {"value": real, "is_demo": False, "no_data": False, "source": "voucher_details"}
+    return {"value": None, "is_demo": False, "no_data": True, "source": "none"}
+
+
+def _kpi_to_yuan(db: Session, kpi_code: str, value: float, entity_id: int = 1) -> float:
+    """按 `kpi_definitions.unit` 把 KPI 值折算为**元**（unit 含「万」⇒ ×10000）。
+
+    2026-10-15（批①）：现金流量表内部一律以元为口径（凭证明细亦为元）；
+    原实现把 KPI（万元）与凭证（元）混排 ⇒ 单位错配，本函数收口折算。
+    """
+    try:
+        kpi = db.query(KPIDefinition).filter(
+            KPIDefinition.kpi_code == kpi_code, KPIDefinition.entity_id == entity_id).first()
+        unit = (kpi.unit if kpi else None) or ""
+    except Exception:
+        unit = ""
+    return round(float(value) * 10000.0, 2) if "万" in unit else round(float(value), 2)
+
+
+def _get_official_cf(db: Session, entity_id: int, period: str) -> Optional[dict]:
+    """官方现金流量表口径（`cashflow_statements`，库内**万元**）→ 元；无该期行 ⇒ None。
+
+    2026-10-15（cma-reports-real-data-all 批①）：现金流量表**行明细**目前未映射到科目码
+    （CASH_FLOW_LINES 的 code 是 CF01… 报告行号，不是 subjects.subject_code）⇒ 行级取数
+    结构性缺口（回执点名，不在本单内擅改口径）；但三大活动净额 / 期初·期末现金有官方
+    注入真值可用，故此处按真实来源取，并逐项标注来源与「行明细不可用」。
+    """
+    try:
+        from app.models import CashFlowStructureValue
+        row = db.query(CashFlowStructureValue).filter(
+            CashFlowStructureValue.entity_id == entity_id,
+            CashFlowStructureValue.period == period).first()
+    except Exception:
+        return None
+    if row is None:
+        return None
+
+    def _y(v):
+        return None if v is None else round(float(v) * 10000.0, 2)
+
+    return {
+        "period": row.period,
+        "operating": _y(row.operating_net),
+        "investing": _y(row.investing_net),
+        "financing": _y(row.financing_net),
+        "begin_cash": _y(row.begin_cash),
+        "end_cash": _y(row.end_cash),
+        "source": "cashflow_statements(id=%s, source=%s) 万元→元" % (row.id, row.source or ""),
+        "line_detail_available": False,
+    }
 
 
 @router.get("/cash-flow")
@@ -1823,6 +1944,8 @@ def get_cash_flow_statement(
     sections = []
     net_by_section = {}
     all_real = True
+    has_no_data = False
+    _off = _get_official_cf(db, entity_id, period)
 
     for sc in section_cfg:
         lines = []
@@ -1832,8 +1955,9 @@ def get_cash_flow_statement(
             if line["section"] != sc["key"]:
                 continue
             v = _get_cf_amount(db, line, period, entity_id)
-            if v["is_demo"]:
+            if v.get("no_data"):
                 all_real = False
+                has_no_data = True
             if v["value"] is not None:
                 subtotal += v["value"]
                 sec_real = True
@@ -1841,49 +1965,113 @@ def get_cash_flow_statement(
                 "code": line["code"],
                 "name": line["name"],
                 "value": round(v["value"], 2) if v["value"] is not None else None,
-                "is_demo": v["is_demo"],
+                "is_demo": False,
+                "no_data": bool(v.get("no_data")),
+                "source": v.get("source", "none"),
             })
-        net_by_section[sc["key"]] = round(subtotal, 2)
+        net_by_section[sc["key"]] = round(subtotal, 2) if sec_real else None
+        _official_net = None
+        if not sec_real and _off and _off.get(sc["key"]) is not None:
+            _official_net = _off[sc["key"]]
+            net_by_section[sc["key"]] = _official_net
         sections.append({
             "key": sc["key"],
             "name": sc["name"],
             "short": sc["short"],
-            "net": round(subtotal, 2),
+            "net": round(subtotal, 2) if sec_real else _official_net,
             "lines": lines,
-            "has_real_data": sec_real,
+            "has_real_data": sec_real or (_official_net is not None),
+            "data_state": ("voucher" if sec_real else
+                           ("official_statement" if _official_net is not None else "no_data")),
+            "net_source": ("voucher_details 行明细合计" if sec_real else
+                           ("cashflow_statements 官方口径（万元→元）；行明细未映射到科目码 ⇒ 保持 null"
+                            if _official_net is not None else "无数据（行明细未映射 + 无官方注入）")),
+            "line_detail_available": bool(sec_real),
         })
 
-    # 经营净额行优先取 KPI F_OP_CFLOW（真实数据优先）
-    op_kpi = _get_kpi_val(db, "F_OP_CFLOW", period, entity_id)
-    if op_kpi is not None:
-        sections[0]["net"] = round(op_kpi, 2)
-        net_by_section["operating"] = round(op_kpi, 2)
-
-    fx = _get_kpi_val(db, "F_FX_LOSS", period, entity_id)
-    if fx is None:
-        fx = CF_DEMO_FX
-        fx_demo = True
+    # 经营净额行：① 官方口径（cashflow_statements，万元→元）优先；
+    #             ② 无官方行时才退回 KPI F_OP_CFLOW，并按 kpi_definitions.unit 折算为元
+    #             （批① 2026-10-15：原实现直接写入 KPI 原值 ⇒ 万元/元 混排；且 4dp KPI 会与
+    #              2dp 官方值互踩造成勾稽假不平）
+    if _off and _off.get("operating") is not None:
+        sections[0]["net"] = _off["operating"]
+        sections[0]["net_source"] = _off["source"] + " · operating_net"
+        sections[0]["data_state"] = "official_statement"
+        sections[0]["has_real_data"] = True
+        net_by_section["operating"] = _off["operating"]
     else:
-        fx_demo = False
+        op_kpi = _get_kpi_val(db, "F_OP_CFLOW", period, entity_id)
+        if op_kpi is not None:
+            _op_yuan = _kpi_to_yuan(db, "F_OP_CFLOW", op_kpi, entity_id)
+            sections[0]["net"] = _op_yuan
+            sections[0]["net_source"] = "KPI F_OP_CFLOW（按 kpi_definitions.unit 折算为元）"
+            sections[0]["data_state"] = "kpi"
+            sections[0]["has_real_data"] = True
+            net_by_section["operating"] = _op_yuan
 
-    begin_cash = CF_DEMO_BEGIN
-    net_increase = round(net_by_section.get("operating", 0)
-                         + net_by_section.get("investing", 0)
-                         + net_by_section.get("financing", 0)
-                         + float(fx or 0), 2)
-    end_cash = round(begin_cash + net_increase, 2)
+    # 批①：fx 无真实来源 ⇒ 显式 null（原 CF_DEMO_FX=0 注入已摘除）
+    fx = _get_kpi_val(db, "F_FX_LOSS", period, entity_id)
+
+    # 批①：期初现金取真实来源（cashflow_statements 官方口径，万元 → 元）；无则 null
+    begin_cash = _off.get("begin_cash") if _off else None
+    official_end_cash = _off.get("end_cash") if _off else None
+    if _off and begin_cash is not None:
+        begin_cash_source = _off["source"] + " · begin_cash"
+    else:
+        begin_cash_source = "cashflow_statements 无该期期初现金（未采集）"
+    if not _off:
+        has_no_data = True
+
+    parts = [net_by_section.get("operating"), net_by_section.get("investing"),
+             net_by_section.get("financing")]
+    if all(p is not None for p in parts):
+        net_increase = round(sum(parts) + float(fx or 0), 2)
+        _by_lines = any(s.get("line_detail_available") for s in sections)
+        net_increase_source = ("voucher_details 行明细合计（含 fx=%s）" % fx
+                               if _by_lines
+                               else "cashflow_statements 官方口径（三大活动净额合计；fx=%s）" % fx)
+    else:
+        net_increase = None
+        net_increase_source = "无数据（存在净额缺失活动）"
+    end_cash = (round(begin_cash + net_increase, 2)
+                if (begin_cash is not None and net_increase is not None) else None)
+    # 勾稽：期初 + 净增加 = 期末（官方口径给定期末时显式对拍）
+    if official_end_cash is not None and end_cash is not None:
+        reconciliation = {"formula": "期初现金 + 现金净增加额 = 期末现金",
+                          "begin_cash": begin_cash, "net_increase": net_increase,
+                          "end_cash_computed": end_cash, "end_cash_official": official_end_cash,
+                          "balanced": abs(end_cash - official_end_cash) < 0.01}
+    else:
+        reconciliation = {"formula": "期初现金 + 现金净增加额 = 期末现金",
+                          "begin_cash": begin_cash, "net_increase": net_increase,
+                          "end_cash_computed": end_cash, "end_cash_official": official_end_cash,
+                          "balanced": None,
+                          "note": "官方口径缺期初/净额或期末 ⇒ 勾稽不可判定（显式 null，不用示例值凑平）"}
 
     return {
         "period": period,
         "title": f"现金流量表 — 新30号准则（{period}）",
         "sections": sections,
-        "fx_effect": {"name": "四、汇率变动对现金及现金等价物的影响", "value": round(float(fx), 2), "is_demo": fx_demo},
+        "fx_effect": {"name": "四、汇率变动对现金及现金等价物的影响",
+                      "value": round(float(fx), 2) if fx is not None else None,
+                      "is_demo": False,
+                      "no_data": fx is None,
+                      "source": "KPI F_FX_LOSS" if fx is not None else "无数据（未采集）"},
         "summary": {
             "net_increase": net_increase,
+            "net_increase_source": net_increase_source,
+            "fx_available": fx is not None,
             "begin_cash": begin_cash,
+            "begin_cash_source": begin_cash_source,
             "end_cash": end_cash,
+            "end_cash_official": official_end_cash,
         },
+        "reconciliation": reconciliation,
         "all_items_have_data": all_real,
+        "data_state": "voucher" if all_real else "partial_no_data",
+        "no_data_present": has_no_data,
+        "demo_free": True,
+        "source": "KPI + voucher_details 真实发生额 / cashflow_statements 官方口径（按 entity 隔离；本报表零示例值）",
     }
 
 
@@ -1997,7 +2185,7 @@ def export_statutory_reports(
         r = write_row(ws2, r, [sec["name"], sec.get("category_label", ""), sec["subtotal_end"], sec["subtotal_begin"], "小计"],
                       section_font, section_fill)
         for line in sec.get("lines", []):
-            src = "示例" if line.get("is_demo") else "凭证"
+            src = _src_label(line)
             r = write_row(ws2, r, [line["name"], line.get("ns_category_label", ""),
                                    line["end_value"], line["begin_value"], src])
     t = bs.get("totals", {})
@@ -2028,11 +2216,11 @@ def export_statutory_reports(
     for sec in cf.get("sections", []):
         r = write_row(ws3, r, [sec["name"], "", "", "小计"], section_font, section_fill)
         for line in sec.get("lines", []):
-            src = "示例" if line.get("is_demo") else "凭证"
+            src = _src_label(line)
             r = write_row(ws3, r, [line["name"], line["code"], line["value"], src])
         r = write_row(ws3, r, [f"{sec['name']}净额", "", sec["net"], ""], total_font, total_fill)
     fx = cf.get("fx_effect", {})
-    r = write_row(ws3, r, [fx.get("name", ""), "", fx.get("value"), "示例" if fx.get("is_demo") else "凭证"], section_font, section_fill)
+    r = write_row(ws3, r, [fx.get("name", ""), "", fx.get("value"), _src_label(fx)], section_font, section_fill)
     s = cf.get("summary", {})
     r = write_row(ws3, r, ["现金及现金等价物净增加额", "", s.get("net_increase"), ""], total_font, total_fill)
     r = write_row(ws3, r, ["加：期初现金及现金等价物余额", "", s.get("begin_cash"), ""], total_font, total_fill)
@@ -3375,7 +3563,9 @@ def get_proforma_profit_statement(
         "period": period,
         "budget_version": _proforma_versions(found_versions),
         "requested_version": version,
-        "title": f"预算版利润表 — 新30号准则（{period}）",
+        "title": f"【预测】预算版利润表 — 新30号准则（{period}）",
+        "is_forecast": True,
+        "forecast_notice": "【预测/预算版】非实际发生数；实际数见 /reports/profit-statement、/reports/balance-sheet、/reports/cash-flow，两者不得混排",
         "blocks": blocks,
         "net_profit_actual": round(net_actual, 2),
         "net_profit_budget": round(net_budget, 2),
@@ -3451,7 +3641,9 @@ def get_proforma_balance_sheet(
         "period": period,
         "budget_version": _proforma_versions(found_versions),
         "requested_version": version,
-        "title": f"预算版资产负债表（{period}）",
+        "title": f"【预测】预算版资产负债表（{period}）",
+        "is_forecast": True,
+        "forecast_notice": "【预测/预算版】非实际发生数；实际数见 /reports/profit-statement、/reports/balance-sheet、/reports/cash-flow，两者不得混排",
         "sections": sections,
         "budget_source_hint": "budget_plan=预算方案 / target_split=KPI目标值按月分摊 / none=无预算",
     }
@@ -3547,7 +3739,9 @@ def get_proforma_cash_flow(
         "period": period,
         "budget_version": _proforma_versions(found_versions),
         "requested_version": version,
-        "title": f"预算版现金流量表（{period}）",
+        "title": f"【预测】预算版现金流量表（{period}）",
+        "is_forecast": True,
+        "forecast_notice": "【预测/预算版】非实际发生数；实际数见 /reports/profit-statement、/reports/balance-sheet、/reports/cash-flow，两者不得混排",
         "sections": sections,
         "summary": {
             "net_increase_actual": net_increase_actual,