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_roadmap_r2r5.py

@@ -16,6 +16,15 @@ from scripts.opportunity_detector import (
 from scripts.closed_loop_check import check_entity, build_report
 
 
+def _cur_period() -> str:
+    """当前月字符串。
+
+    detect_budget_headroom 的口径是「当月预算执行率<70%」（实现内取 datetime.now()），
+    用例里硬编码月份会在跨月后与实现错配、恒判 0 条（2026-09 跨月实证：原写死 2026-08）。
+    """
+    return datetime.now().strftime("%Y-%m")
+
+
 def _kpi(db, code, target=100.0, **kw):
     return create_test_kpi(db, kpi_code=code, target_value=target, **kw)
 
@@ -68,9 +77,10 @@ class TestOpportunityR2:
 
     def test_budget_headroom(self, db):
         """当月预算执行率<70% → 预算余量机会"""
+        p = _cur_period()
         kpi = _kpi(db, "OPP_04", target=1000.0)
-        _value(db, kpi.id, "2026-08", 300.0)
-        _budget(db, kpi.id, "2026-08", 1000.0)
+        _value(db, kpi.id, p, 300.0)
+        _budget(db, kpi.id, p, 1000.0)
         db.commit()
         out = detect_budget_headroom(db, 1)
         assert len(out) == 1
@@ -78,18 +88,20 @@ class TestOpportunityR2:
 
     def test_budget_headroom_negative_skip(self, db):
         """实际值为负（现金流异常）不误判为余量"""
+        p = _cur_period()
         kpi = _kpi(db, "OPP_05", target=1000.0)
-        _value(db, kpi.id, "2026-08", -500.0)
-        _budget(db, kpi.id, "2026-08", 1000.0)
+        _value(db, kpi.id, p, -500.0)
+        _budget(db, kpi.id, p, 1000.0)
         db.commit()
         assert detect_budget_headroom(db, 1) == []
 
     def test_budget_headroom_dedup(self, db):
         """同KPI同期间多版本预算只取一条"""
+        p = _cur_period()
         kpi = _kpi(db, "OPP_06", target=1000.0)
-        _value(db, kpi.id, "2026-08", 300.0)
-        _budget(db, kpi.id, "2026-08", 1000.0)
-        b2 = _budget(db, kpi.id, "2026-08", 2000.0)
+        _value(db, kpi.id, p, 300.0)
+        _budget(db, kpi.id, p, 1000.0)
+        b2 = _budget(db, kpi.id, p, 2000.0)
         b2.version = "v2.0"
         db.commit()
         assert len(detect_budget_headroom(db, 1)) == 1