test(cma): clear 10 pre-existing baseline failures (cma-baseline-tests-cleanup-20260915)

No production code changed. Root causes were all test-side staleness:

- test_cash TestVoucherImport: fixture filename contained 'test' -> rejected by the intentional import guard (d71c7fe); renamed, and missing-columns case now asserts the column check is what returns 400

- test_budget_tech_improve TestP1ValueCollect: seeded voucher_details source rows; collector deliberately skips empty aggregates since d71c7fe (no more implicit 0), and preview call now passes an explicit period

- test_roadmap_r2r5 / test_budget / test_ai_suggestions: seeds hardcoded 2026-08 (authoring month) while detectors/rule engine use the current month -> replaced with current-period seeds

pytest tests/ -q -rf: 1094 passed, 1 xfailed, 0 failed (baseline was 10 failed, 1084 passed, 1 xfailed)

backend/tests/test_budget_tech_improve.py

@@ -11,17 +11,36 @@
 import pytest
 from fastapi.testclient import TestClient
 from sqlalchemy.orm import Session
+import datetime
 
 from tests.conftest import create_test_user, get_token_for_user, auth_header, create_test_kpi
 from app.models import (
     BudgetPlan, KPIValue, BudgetDeviationAlert, KPIAlert,
-    KPIValueSource, KPIValueCollectLog,
+    KPIValueSource, KPIValueCollectLog, VoucherDetail,
     BudgetZeroBasedItem, BudgetDerivationRule,
     CashPlanClassifyRule, CashPlanUnclassified, CashPlan,
     ScenarioSuggestion, KPIDefinition,
 )
 
 
+def _seed_vouchers(db, period="2026-06", entity_id=1, credit=1500.0):
+    """给自动归集造源数据（voucher_details 贷方发生额）。
+
+    采集器口径（d71c7fe「自动归集空汇总不写0」）：源表无记录 → 返回 None 并记 skipped，
+    不落 0 值 KPIValue。故本类用例必须先造源数据，否则 collected 恒为 0。
+    """
+    y, m = int(period[:4]), int(period[5:7])
+    db.add(VoucherDetail(
+        entity_id=entity_id, voucher_no="COLLECT-001",
+        voucher_date=datetime.datetime(y, m, 15),
+        subject_code="6001", subject_name="主营业务收入",
+        debit_amount=0.0, credit_amount=credit,
+        summary="自动归集单测", carry_forward=0, period=period,
+    ))
+    db.flush()
+
+
+
 class TestP1AlertAttribution:
     """P1-③ 告警归因: 告警从'差多少'到'差在哪+怎么办'"""
 
@@ -114,6 +133,7 @@ class TestP1ValueCollect:
         create_test_user(db)
         token = get_token_for_user(client)
         kpi = create_test_kpi(db, kpi_code="COLLECT_KPI")
+        _seed_vouchers(db)  # 源数据（无源数据采集器按设计跳过）
 
         # 建映射
         resp = client.post(f"{self.BASE}/value-sources", headers=auth_header(token), json={
@@ -135,9 +155,11 @@ class TestP1ValueCollect:
             "aggregate": "sum",
             "filter_rule": {"direction": "credit"},
             "period_field": "period",
+            "period": "2026-06",  # 显式期间（不传则默认当月，与造数期间错配 → value=None）
         })
         assert test_resp.status_code == 200
         assert test_resp.json()["value"] is not None
+        assert test_resp.json()["value"] == 1500.0  # 贷方发生额合计（unit_conversion=1）
 
         # 手动触发采集
         run_resp = client.post(f"{self.BASE}/value-collect/run", headers=auth_header(token),
@@ -169,6 +191,7 @@ class TestP1ValueCollect:
         create_test_user(db)
         token = get_token_for_user(client)
         kpi = create_test_kpi(db, kpi_code="COLLECT_IDEMP")
+        _seed_vouchers(db)
         client.post(f"{self.BASE}/value-sources", headers=auth_header(token), json={
             "kpi_id": kpi.id, "source_table": "voucher_details",
             "source_field": "credit_amount", "aggregate": "sum",
@@ -188,6 +211,7 @@ class TestP1ValueCollect:
         create_test_user(db)
         token = get_token_for_user(client)
         kpi = create_test_kpi(db, kpi_code="COLLECT_LOG")
+        _seed_vouchers(db)
         client.post(f"{self.BASE}/value-sources", headers=auth_header(token), json={
             "kpi_id": kpi.id, "source_table": "voucher_details",
             "source_field": "credit_amount", "aggregate": "sum",