"""
CMA管理报表中心 — 管理会计OS
非传统财务报表，聚焦管理决策分析

报表:
  1. 管理利润表 — 收入→变动成本→边际贡献→固定成本→息税前利润
  2. 预算执行报告 — 各KPI预算vs实际vs差异率
  3. KPI趋势报告 — 选定KPI的历史趋势
  4. 四维度绩效评分卡 — BSC健康度雷达图
"""
from fastapi import APIRouter, Depends, Query, HTTPException, Request
import json
import os
from pydantic import BaseModel
from sqlalchemy.orm import Session
from sqlalchemy import func, or_, text
from typing import Optional
from datetime import datetime, date
from app.database import get_db
from app.auth_middleware import require_role, require_auth
from app.models import KPIDefinition, KPIValue, BudgetPlan, StrategicMap, KPIAlert, User, Subject, ActionPlan, OperationLog, ReportHistory
from app.utils.deviation_engine import calc_period_deviation, calc_period_diff, calc_deviation, get_budget_for_kpi
from app.utils.alert_entity_scope import month_period_clause
from app.utils.profitability_params import load_profitability_params
from app.utils.dupont_basis import (
    annualize_factors, available_months, build_window_meta, check_identity,
    compute_factors, latest_stock_month, load_dupont_params, months_between, prev_month,
    resolve_window, stock_balance, sum_flows,
)
from app.utils.voucher_guard import apply_voucher_guard
from app.services import report_reclass
from app.deps import get_entity_id, assert_entity_slug_scope, resolve_session_slug
import logging

logger = logging.getLogger("cma.reports")

router = APIRouter(prefix="/api/cma/reports", tags=["管理报表"],
    dependencies=[Depends(require_role("ceo", "finance", "business"))],
)


# ============================================================
# 报表1: 管理利润表
# ============================================================

@router.get("/profit-summary")
def get_profit_summary(
    period: str = Query(None, description="格式 YYYY-MM"),
    db: Session = Depends(get_db),
    entity_id: int = Depends(get_entity_id),
):
    """管理利润表 — 收入→变动成本→边际贡献→固定成本→息税前利润"""
    if period is None:
        period = datetime.now().strftime("%Y-%m")

    # 从KPI数据中获取各利润要素
    def get_val(code: str):
        kpi = db.query(KPIDefinition).filter(
            KPIDefinition.kpi_code == code, KPIDefinition.entity_id == entity_id).first()
        if not kpi:
            return None
        v = db.query(KPIValue).filter(
            KPIValue.kpi_id == kpi.id, KPIValue.period == period
        ).order_by(KPIValue.id.desc()).first()
        return v.actual_value if v else None

    revenue = get_val("F_REVENUE")
    gross_profit_rate = get_val("F_PROFIT_RATE")
    net_profit_rate = get_val("F_NET_PROFIT_RATE")
    cost_ratio = get_val("F_COST_RATIO")

    # 计算利润要素
    # 营收已知，用毛利率算毛利，用成本率算成本
    gross_profit = round(revenue * (gross_profit_rate / 100), 2) if revenue and gross_profit_rate else None
    total_cost = round(revenue * (cost_ratio / 100), 2) if revenue and cost_ratio else None
    net_profit = round(revenue * (net_profit_rate / 100), 2) if revenue and net_profit_rate else None

    # 边际贡献 ≈ 毛利（简化模型）
    contribution_margin = gross_profit
    # 固定成本 ≈ 总成本 - 变动成本（假设变动成本=营收*50%）
    variable_cost = round(revenue * 0.50, 2) if revenue else None
    fixed_cost = round(total_cost - variable_cost, 2) if total_cost and variable_cost else None

    # 找上期做环比
    prev_year, prev_month = period.split("-")
    py, pm = int(prev_year), int(prev_month)
    pm -= 1
    if pm <= 0:
        pm += 12
        py -= 1
    prev_period = f"{py}-{pm:02d}"

    def get_prev_val(code: str):
        kpi = db.query(KPIDefinition).filter(
            KPIDefinition.kpi_code == code, KPIDefinition.entity_id == entity_id).first()
        if not kpi: return None
        v = db.query(KPIValue).filter(
            KPIValue.kpi_id == kpi.id, KPIValue.period == prev_period
        ).order_by(KPIValue.id.desc()).first()
        return v.actual_value if v else None

    prev_revenue = get_prev_val("F_REVENUE")
    prev_gross_profit_rate = get_prev_val("F_PROFIT_RATE")
    prev_net_profit_rate = get_prev_val("F_NET_PROFIT_RATE")
    prev_cost_ratio = get_prev_val("F_COST_RATIO")
    prev_gross_profit = round(prev_revenue * (prev_gross_profit_rate / 100), 2) if prev_revenue and prev_gross_profit_rate else None
    prev_total_cost = round(prev_revenue * (prev_cost_ratio / 100), 2) if prev_revenue and prev_cost_ratio else None
    prev_net_profit = round(prev_revenue * (prev_net_profit_rate / 100), 2) if prev_revenue and prev_net_profit_rate else None
    prev_contribution_margin = prev_gross_profit
    prev_variable_cost = round(prev_revenue * 0.50, 2) if prev_revenue else None
    prev_fixed_cost = round(prev_total_cost - prev_variable_cost, 2) if prev_total_cost and prev_variable_cost else None

    def calc_chg(cur, prev):
        if cur is not None and prev is not None and prev != 0:
            return round((cur - prev) / prev * 100, 2)
        return None

    items = [
        {
            "name": "营业收入",
            "value": revenue,
            "prev_value": prev_revenue,
            "change_rate": calc_chg(revenue, prev_revenue),
            "ratio": 100.0,
        },
        {
            "name": "减：变动成本",
            "value": variable_cost,
            "prev_value": prev_variable_cost,
            "change_rate": calc_chg(variable_cost, prev_variable_cost),
            "ratio": round(variable_cost / revenue * 100, 2) if variable_cost and revenue else None,
        },
        {
            "name": "＝ 边际贡献",
            "value": contribution_margin,
            "prev_value": prev_contribution_margin,
            "change_rate": calc_chg(contribution_margin, prev_contribution_margin),
            "ratio": round(contribution_margin / revenue * 100, 2) if contribution_margin and revenue else None,
            "is_subtotal": True,
        },
        {
            "name": "减：固定成本",
            "value": fixed_cost,
            "prev_value": prev_fixed_cost,
            "change_rate": calc_chg(fixed_cost, prev_fixed_cost),
            "ratio": round(fixed_cost / revenue * 100, 2) if fixed_cost and revenue else None,
        },
        {
            "name": "＝ 息税前利润",
            "value": net_profit,
            "prev_value": prev_net_profit,
            "change_rate": calc_chg(net_profit, prev_net_profit),
            "ratio": round(net_profit / revenue * 100, 2) if net_profit and revenue else None,
            "is_total": True,
        },
    ]

    return {
        "period": period,
        "prev_period": prev_period,
        "items": items,
    }


# ============================================================
# 报表2: 预算执行报告
# ============================================================

@router.get("/budget-execution")
def get_budget_execution(
    period: str = Query(None, description="格式 YYYY-MM"),
    dimension: Optional[str] = Query(None),
    alert_level: Optional[str] = Query(None),
    db: Session = Depends(get_db),
    entity_id: int = Depends(get_entity_id),
):
    """预算执行报告 — 各KPI预算vs实际vs差异率（账套隔离 2026-08-31）"""
    if period is None:
        period = datetime.now().strftime("%Y-%m")

    query = db.query(KPIDefinition).filter(KPIDefinition.status == "active", KPIDefinition.entity_id == entity_id)
    if dimension:
        query = query.filter(KPIDefinition.dimension == dimension)
    kpis = query.order_by(KPIDefinition.dimension, KPIDefinition.kpi_code).all()

    items = []
    summary = {"total": 0, "with_budget": 0, "over_budget": 0, "normal": 0, "under_budget": 0}

    for kpi in kpis:
        dev = calc_period_deviation(db, kpi.id, period)
        if dev.get("actual_value") is None and dev.get("budget_value") is None:
            continue  # 跳过完全无数据的KPI
        summary["total"] += 1
        if dev.get("deviation_rate") is not None:
            rate = dev["deviation_rate"]
            level = "red" if abs(rate) > 20 else "yellow" if abs(rate) > 10 else "normal"
            if level == "red":
                summary["over_budget"] += 1 if rate > 0 else 0
                summary["under_budget"] += 1 if rate < 0 else 0
            else:
                summary["normal"] += 1
        else:
            level = "gray"
            summary["normal"] += 1

        if dev.get("budget_value") is not None:
            summary["with_budget"] += 1

        items.append({
            "kpi_id": kpi.id,
            "kpi_code": kpi.kpi_code,
            "kpi_name": kpi.kpi_name,
            "dimension": kpi.dimension,
            "unit": kpi.unit,
            "actual_value": dev.get("actual_value"),
            "budget_value": dev.get("budget_value"),
            "deviation_amount": dev.get("deviation_amount"),
            "deviation_rate": dev.get("deviation_rate"),
            "is_over_budget": dev.get("is_over_budget"),
            "alert_level": level,
        })

    # alert_level 过滤
    if alert_level:
        items = [i for i in items if i["alert_level"] == alert_level]

    return {"period": period, "summary": summary, "items": items}


# ============================================================
# 报表3: KPI趋势报告
# ============================================================

@router.get("/kpi-trends")
def get_kpi_trends(
    kpi_id: Optional[int] = Query(None),
    dimension: Optional[str] = Query(None),
    months: int = Query(12, ge=3, le=36),
    db: Session = Depends(get_db),
    entity_id: int = Depends(get_entity_id),
):
    """KPI趋势报告 — 选定KPI的历史趋势线（账套隔离 2026-08-31）"""
    query = db.query(KPIDefinition).filter(KPIDefinition.status == "active", KPIDefinition.entity_id == entity_id)
    if kpi_id:
        query = query.filter(KPIDefinition.id == kpi_id)
    if dimension:
        query = query.filter(KPIDefinition.dimension == dimension)
    kpis = query.order_by(KPIDefinition.dimension, KPIDefinition.kpi_code).all()

    results = []
    for kpi in kpis:
        values = db.query(KPIValue).filter(
            KPIValue.kpi_id == kpi.id,
            month_period_clause(KPIValue.period),
        ).order_by(KPIValue.period.desc()).limit(months).all()
        values.reverse()

        trend = [{"period": v.period, "value": v.actual_value} for v in values]
        vals = [v.actual_value for v in values if v.actual_value is not None]

        target = kpi.target_value
        avg_val = round(sum(vals) / len(vals), 2) if vals else None
        max_val = max(vals) if vals else None
        min_val = min(vals) if vals else None

        # 趋势方向
        if len(vals) >= 2:
            first_half = sum(vals[:len(vals)//2]) / (len(vals)//2)
            second_half = sum(vals[len(vals)//2:]) / (len(vals) - len(vals)//2)
            trend_dir = "up" if second_half > first_half * 1.05 else "down" if second_half < first_half * 0.95 else "stable"
        else:
            trend_dir = "stable"

        results.append({
            "kpi_id": kpi.id,
            "kpi_code": kpi.kpi_code,
            "kpi_name": kpi.kpi_name,
            "dimension": kpi.dimension,
            "unit": kpi.unit,
            "target_value": target,
            "trend": trend,
            "trend_dir": trend_dir,
            "avg": avg_val,
            "max": max_val,
            "min": min_val,
        })

    return {"data": results}


# ============================================================
# 报表4: 四维度绩效评分卡
# ============================================================

DIM_CONFIG = {
    "finance": {"name": "财务维度", "icon": "💰", "color": "#409eff"},
    "customer": {"name": "客户维度", "icon": "🤝", "color": "#67c23a"},
    "process": {"name": "内部流程", "icon": "⚙️", "color": "#e6a23c"},
    "learning": {"name": "学习成长", "icon": "📚", "color": "#f56c6c"},
}


@router.get("/bsc-scorecard")
def get_bsc_scorecard(
    map_id: Optional[int] = Query(None),
    period: Optional[str] = Query(None),
    db: Session = Depends(get_db),
    entity_id: int = Depends(get_entity_id),
):
    """四维度绩效评分卡 — BSC健康度（账套隔离 2026-08-31）"""
    if period is None:
        period = datetime.now().strftime("%Y-%m")

    # 取最新的已发布地图（当前企业）
    map_query = db.query(StrategicMap).filter(StrategicMap.status == "published", StrategicMap.entity_id == entity_id)
    if map_id:
        map_query = map_query.filter(StrategicMap.id == map_id)
    sm = map_query.order_by(StrategicMap.updated_at.desc()).first()

    if not sm:
        # 没有已发布地图，按维度聚合KPI
        return _build_scorecard_from_kpis(db, period, entity_id)

    # 从战略地图维度数据构建评分卡
    dims = sm.dimensions
    if isinstance(dims, str):
        import json
        dims = json.loads(dims)

    dimensions = []
    total_score = 0
    dim_count = 0

    for dim in dims:
        dim_key = dim.get("key", "")
        config = DIM_CONFIG.get(dim_key, {"name": dim.get("name", dim_key), "icon": "📊", "color": "#999"})
        objectives = dim.get("objectives", [])

        obj_results = []
        dim_total = 0
        dim_valid = 0
        for obj in objectives:
            kpi_codes = obj.get("kpis", [])
            kpi_scores = []
            for code in kpi_codes:
                kpi = db.query(KPIDefinition).filter(KPIDefinition.kpi_code == code).first()
                if not kpi: continue
                v = db.query(KPIValue).filter(
                    KPIValue.kpi_id == kpi.id, KPIValue.period == period
                ).order_by(KPIValue.id.desc()).first()
                if v and v.actual_value and kpi.target_value:
                    ratio = v.actual_value / kpi.target_value
                    score = min(round(ratio * 100, 1), 100)
                    level = "green" if ratio >= 0.9 else "yellow" if ratio >= 0.7 else "red"
                    kpi_scores.append({"code": code, "name": kpi.kpi_name, "actual": v.actual_value, "target": kpi.target_value, "score": score, "level": level})
                    dim_total += score
                    dim_valid += 1

            obj_results.append({
                "name": obj.get("name", ""),
                "kpi_count": len(kpi_codes),
                "kpi_with_data": dim_valid,
                "kpis": kpi_scores,
            })

        dim_score = round(dim_total / dim_valid, 1) if dim_valid > 0 else 0
        dimensions.append({
            "key": dim_key,
            "name": config["name"],
            "icon": config["icon"],
            "color": config["color"],
            "score": dim_score,
            "objectives": obj_results,
        })
        total_score += dim_score
        dim_count += 1

    overall = round(total_score / dim_count, 1) if dim_count > 0 else 0

    return {
        "period": period,
        "map_id": sm.id,
        "map_title": sm.title,
        "overall_score": overall,
        "dimensions": dimensions,
    }


def _build_scorecard_from_kpis(db: Session, period: str, entity_id: int = 1) -> dict:
    """没有战略地图时，直接按维度聚合KPI算分（账套隔离 2026-08-31）"""
    kpis = db.query(KPIDefinition).filter(
        KPIDefinition.status == "active", KPIDefinition.entity_id == entity_id).all()
    dims: dict = {}

    for kpi in kpis:
        dim = kpi.dimension or "other"
        if dim not in dims:
            dims[dim] = {"kpis": [], "total_score": 0, "valid": 0}
        v = db.query(KPIValue).filter(
            KPIValue.kpi_id == kpi.id, KPIValue.period == period
        ).order_by(KPIValue.id.desc()).first()
        score = None
        level = "gray"
        if v and v.actual_value and kpi.target_value:
            ratio = v.actual_value / kpi.target_value
            score = min(round(ratio * 100, 1), 100)
            level = "green" if ratio >= 0.9 else "yellow" if ratio >= 0.7 else "red"
            dims[dim]["total_score"] += score
            dims[dim]["valid"] += 1

        dims[dim]["kpis"].append({
            "code": kpi.kpi_code,
            "name": kpi.kpi_name,
            "actual": v.actual_value if v else None,
            "target": kpi.target_value,
            "score": score,
            "level": level,
        })

    dimensions = []
    total_score = 0
    dim_count = 0
    for key, data in dims.items():
        config = DIM_CONFIG.get(key, {"name": key, "icon": "📊", "color": "#999"})
        dim_score = round(data["total_score"] / data["valid"], 1) if data["valid"] > 0 else 0
        dimensions.append({
            "key": key,
            "name": config["name"],
            "icon": config["icon"],
            "color": config["color"],
            "score": dim_score,
            "objectives": [{"name": "全部KPI", "kpis": data["kpis"], "kpi_count": len(data["kpis"]), "kpi_with_data": data["valid"]}],
        })
        total_score += dim_score
        dim_count += 1

    return {
        "period": period,
        "map_id": None,
        "map_title": None,
        "overall_score": round(total_score / dim_count, 1) if dim_count > 0 else 0,
        "dimensions": dimensions,
    }


# ============================================================
# 利润表: 新30号准则五板块结构 (2027)
# ============================================================

# 科目编码 → 新30号准则板块映射（PRD第118-145行）
NEW_STANDARD_MAP = {
    # 经营类
    "6001": "operating",       # 主营业务收入
    "6051": "operating",       # 其他业务收入
    "6401": "operating",       # 主营业务成本
    "6402": "operating",       # 其他业务成本
    "6601": "operating",       # 销售费用
    "6602": "operating",       # 管理费用
    "660204": "operating_rd",  # 研发费用（从管理费剥离）
    "6603": "operating_fx",    # 经营汇兑损益
    "6701": "operating",       # 经营资产减值损失

    # 投资类
    "6011": "investing",       # 利息收入（银行存款）
    "6111": "investing",       # 投资收益
    "611101": "investing",     # 股权投资
    "670101": "investing",     # 投资类资产减值

    # 筹资类
    "660301": "financing",     # 利息支出（借款）
    "660302": "financing_fx",  # 筹资汇兑损益

    # 所得税
    "6801": "tax",             # 所得税费用

    # 终止经营
    "6901": "discontinued",    # 终止经营损益
}

# 板块 → 展示信息
BLOCK_INFO = {
    "operating": {
        "name": "一、经营类损益",
        "short_name": "经营类",
        "items": [
            {"code": "6001", "name": "营业收入", "sign": 1},
            {"code": "6051", "name": "其他业务收入", "sign": 1},
            {"code": "6401", "name": "减：营业成本", "sign": -1},
            {"code": "6402", "name": "减：其他业务成本", "sign": -1},
            {"code": "6601", "name": "减：销售费用", "sign": -1},
            {"code": "6602", "name": "减：管理费用", "sign": -1},
            {"code": "660204", "name": "减：研发费用", "sign": -1},
            {"code": "6603", "name": "经营汇兑损益", "sign": 1},
            {"code": "6701", "name": "减：经营资产减值损失", "sign": -1},
        ],
        "result_key": "operating_profit",
        "result_name": "经营利润",
    },
    "investing": {
        "name": "二、投资类损益",
        "short_name": "投资类",
        "items": [
            {"code": "6011", "name": "利息收入", "sign": 1},
            {"code": "6111", "name": "投资收益", "sign": 1},
            {"code": "670101", "name": "减：投资类资产减值", "sign": -1},
        ],
        "result_key": "investing_profit",
        "result_name": "投资净收益",
    },
    "financing": {
        "name": "三、筹资类损益",
        "short_name": "筹资类",
        "items": [
            {"code": "660301", "name": "减：利息支出", "sign": -1},
            {"code": "660302", "name": "筹资汇兑损益", "sign": 1},
        ],
        "result_key": "financing_profit",
        "result_name": "筹资费用净额",
    },
    "tax": {
        "name": "四、所得税费用",
        "short_name": "所得税",
        "items": [
            {"code": "6801", "name": "减：所得税费用", "sign": -1},
        ],
        "result_key": "tax_profit",
        "result_name": "所得税费用",
    },
    "discontinued": {
        "name": "五、终止经营损益",
        "short_name": "终止经营",
        "items": [
            {"code": "6901", "name": "终止经营损益", "sign": 1},
        ],
        "result_key": "discontinued_profit",
        "result_name": "终止经营损益",
    },
}


def _get_subject_amount(db: Session, code: str, period: str, entity_id: int = 1) -> Optional[float]:
    """从 subjects + kpi_values 获取科目金额数据（账套隔离 2026-08-31）"""
    # 尝试从KPI数据获取（KPI编码与科目编码映射）
    kpi_code_map = {
        "6001": "F_REVENUE",
        "6051": "F_REVENUE_OTHER",
        "6401": "F_COST",
        "6402": "F_COST_OTHER",
        "6601": "F_SELLING_EXP",
        "6602": "F_ADMIN_EXP",
        "660204": "F_RD_EXP",
        "6603": "F_FINANCE_EXP",
        "6701": "F_IMPAIRMENT_LOSS",
        "6011": "F_INTEREST_INCOME",
        "6111": "F_INVEST_INCOME",
        "611101": "F_INVEST_INCOME",
        "660301": "F_INTEREST_EXP",
        "660302": "F_FX_LOSS",
        "6801": "F_TAX_EXP",
        "6901": "F_DISCONTINUED",
    }

    # 1. 优先从 kpi_values 取
    if code in kpi_code_map:
        kpi_code = kpi_code_map[code]
        kpi = db.query(KPIDefinition).filter(
            KPIDefinition.kpi_code == kpi_code, KPIDefinition.entity_id == entity_id).first()
        if kpi:
            v = db.query(KPIValue).filter(
                KPIValue.kpi_id == kpi.id,
                KPIValue.period == period
            ).order_by(KPIValue.id.desc()).first()
            if v and v.actual_value is not None:
                return float(v.actual_value)

    # 2. 从 subjects + voucher_details 取（如果存在）
    try:
        from app.models import VoucherDetail
        q = db.query(
            func.sum(VoucherDetail.debit_amount - VoucherDetail.credit_amount)
        ).filter(
            VoucherDetail.subject_code == code,
            VoucherDetail.period == period,
            VoucherDetail.entity_id == entity_id,   # 账套隔离（2026-09-14 补）
        )
        # 作废/撤单标记过滤（2026-09-14 收口）
        result = apply_voucher_guard(db, q, VoucherDetail).scalar()
        if result is not None:
            return float(result)
    except Exception:
        pass

    return None


@router.get("/profit-statement")
def get_profit_statement(
    period: str = Query(None, description="格式 YYYY-MM"),
    format: str = Query("old", description="old/new/dual"),
    db: Session = Depends(get_db),
    entity_id: int = Depends(get_entity_id),
):
    """利润表 — 支持旧格式、新30号准则五板块格式、双列对比（账套隔离 2026-08-31）"""
    if period is None:
        period = datetime.now().strftime("%Y-%m")

    if format == "old":
        # 旧30号准则格式（保留兼容）
        return get_profit_summary(period=period, db=db, entity_id=entity_id)

    if format == "dual":
        # 双列对比：旧准则 vs 新准则
        old_data = get_profit_summary(period=period, db=db, entity_id=entity_id)
        new_data = _build_new_format_profit(db, period, entity_id)
        return {
            "period": period,
            "format": "dual",
            "title": f"利润表双列对比（{period}）",
            "old_format": old_data,
            "new_format": new_data,
        }

    # === 新30号准则：五板块结构 ===
    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）"""
    blocks = []
    total_net_profit = 0
    all_items_have_data = True

    for block_key in ["operating", "investing", "financing", "tax", "discontinued"]:
        block_cfg = BLOCK_INFO[block_key]
        items = []
        block_subtotal = 0
        block_has_data = False

        for item_cfg in block_cfg["items"]:
            amount = _get_subject_amount(db, item_cfg["code"], period, entity_id)
            if amount is not None:
                effective = amount * item_cfg["sign"]
                block_subtotal += effective
                block_has_data = True
            items.append({
                "code": item_cfg["code"],
                "name": item_cfg["name"],
                "amount": round(amount, 2) if amount is not None else None,
                "sign": item_cfg["sign"],
                "effective": round(amount * item_cfg["sign"], 2) if amount is not None else None,
            })

        # Fallback: 使用PRD示例数据
        if not block_has_data:
            all_items_have_data = False
            block_subtotal = _get_demo_block_total(block_key)

        block_result = {
            "key": block_key,
            "name": block_cfg["name"],
            "short_name": block_cfg["short_name"],
            "subtotal": round(block_subtotal, 2),
            "subtotal_name": block_cfg["result_name"],
            "items": items,
            "expanded": True,
            "has_real_data": block_has_data,
        }
        blocks.append(block_result)
        total_net_profit += block_subtotal

    # 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",
        "title": f"利润表 — 新30号准则（{period}）",
        "blocks": blocks,
        "net_profit": round(total_net_profit, 2),
        "net_profit_name": "净利润",
        "all_items_have_data": all_items_have_data,
        "notes": notes,
        "prev_period": None,  # TODO: P1追溯调整
    }


def _build_profit_notes(db: Session, period: str, blocks: list, net_profit: float, entity_id: int = 1) -> dict:
    """利润表附注明细 — 收入/费用/财务费用拆解 + 板块勾稽 + 关键比率（账套隔离 2026-08-31）"""
    def amt(code):
        return _get_subject_amount(db, code, period, entity_id)

    revenue_main = amt("6001")
    revenue_other = amt("6051")
    revenue_total = None
    if revenue_main is not None or revenue_other is not None:
        revenue_total = round((revenue_main or 0) + (revenue_other or 0), 2)

    revenue_breakdown = [
        {"name": "主营业务收入", "code": "6001", "amount": round(revenue_main, 2) if revenue_main is not None else None},
        {"name": "其他业务收入", "code": "6051", "amount": round(revenue_other, 2) if revenue_other is not None else None},
    ]

    expense_items = [
        {"name": "营业成本", "code": "6401", "amount": amt("6401")},
        {"name": "其他业务成本", "code": "6402", "amount": amt("6402")},
        {"name": "销售费用", "code": "6601", "amount": amt("6601")},
        {"name": "管理费用", "code": "6602", "amount": amt("6602")},
        {"name": "研发费用", "code": "660204", "amount": amt("660204")},
        {"name": "经营资产减值损失", "code": "6701", "amount": amt("6701")},
    ]
    expense_breakdown = [
        {"name": e["name"], "code": e["code"], "amount": round(e["amount"], 2) if e["amount"] is not None else None}
        for e in expense_items
    ]

    finance_breakdown = [
        {"name": "利息收入（投资类）", "code": "6011", "amount": amt("6011")},
        {"name": "投资收益（投资类）", "code": "6111", "amount": amt("6111")},
        {"name": "利息支出（筹资类）", "code": "660301", "amount": amt("660301")},
        {"name": "经营汇兑损益", "code": "6603", "amount": amt("6603")},
        {"name": "筹资汇兑损益", "code": "660302", "amount": amt("660302")},
    ]
    finance_breakdown = [
        {"name": f["name"], "code": f["code"], "amount": round(f["amount"], 2) if f["amount"] is not None else None}
        for f in finance_breakdown
    ]

    # 板块勾稽（净利润 = 五板块之和）
    block_reconciliation = [
        {"name": b["name"], "key": b["key"], "amount": b["subtotal"], "result_name": b["subtotal_name"]}
        for b in blocks
    ]

    # 关键比率
    key_ratios = []
    if revenue_total:
        key_ratios.append({
            "name": "毛利率",
            "value": round((revenue_total - (amt("6401") or 0) - (amt("6402") or 0)) / revenue_total * 100, 2) if (amt("6401") is not None or amt("6402") is not None) else None,
        })
        key_ratios.append({
            "name": "净利率",
            "value": round(net_profit / revenue_total * 100, 2),
        })
        rd = amt("660204")
        if rd is not None:
            key_ratios.append({"name": "研发费用率", "value": round(rd / revenue_total * 100, 2)})
    else:
        key_ratios.append({"name": "毛利率", "value": None})
        key_ratios.append({"name": "净利率", "value": None})

    return {
        "revenue_total": round(revenue_total, 2) if revenue_total is not None else None,
        "revenue_breakdown": revenue_breakdown,
        "expense_breakdown": expense_breakdown,
        "finance_breakdown": finance_breakdown,
        "block_reconciliation": block_reconciliation,
        "net_profit": round(net_profit, 2),
        "key_ratios": key_ratios,
    }


# ============================================================
# MPM管理层指标计算器 (P2)
# ============================================================

# MPM指标类型定义
MPM_INDICATOR_TYPES = {
    "ebitda": {
        "name": "EBITDA",
        "description": "息税折旧摊销前利润",
        "base_label": "净利润",
        "default_adjustments": [
            {"code": "tax", "name": "加：所得税费用", "sign": 1, "checked": True},
            {"code": "interest", "name": "加：利息支出", "sign": 1, "checked": True},
            {"code": "depreciation", "name": "加：折旧与摊销", "sign": 1, "checked": True},
            {"code": "impairment", "name": "加：资产减值损失", "sign": 1, "checked": False},
        ],
    },
    "adjusted_net_profit": {
        "name": "调整后净利润",
        "description": "剔除非经常性项目后的可持续净利润",
        "base_label": "净利润（准则）",
        "default_adjustments": [
            {"code": "impairment", "name": "加：资产减值损失", "sign": 1, "checked": True},
            {"code": "equity_incentive", "name": "加：股权激励费用", "sign": 1, "checked": True},
            {"code": "ma_cost", "name": "加：并购相关费用", "sign": 1, "checked": False},
            {"code": "nonrecurring_income", "name": "减：非经常性投资收益", "sign": -1, "checked": True},
            {"code": "asset_disposal", "name": "减：资产处置收益", "sign": -1, "checked": False},
            {"code": "government_grant", "name": "减：政府补助", "sign": -1, "checked": False},
        ],
    },
    "free_cash_flow": {
        "name": "自由现金流",
        "description": "经营现金流扣除资本支出后的可自由支配现金流",
        "base_label": "经营现金流",
        "default_adjustments": [
            {"code": "capex", "name": "减：资本支出", "sign": -1, "checked": True},
            {"code": "working_capital", "name": "减：营运资本增加", "sign": -1, "checked": True},
            {"code": "maintenance_capex", "name": "减：维护性资本支出", "sign": -1, "checked": False},
            {"code": "dividend", "name": "加：股息收入", "sign": 1, "checked": False},
        ],
    },
    "custom": {
        "name": "自定义指标",
        "description": "自定义管理层指标",
        "base_label": "净利润",
        "default_adjustments": [
            {"code": "adjustment_1", "name": "调整项目1", "sign": 1, "checked": False, "amount": None},
            {"code": "adjustment_2", "name": "调整项目2", "sign": -1, "checked": False, "amount": None},
            {"code": "adjustment_3", "name": "调整项目3", "sign": 1, "checked": False, "amount": None},
        ],
    },
}


# 调整项默认金额（从利润表自动取值映射）
ADJUSTMENT_VALUE_MAP = {
    "tax": {"code": "6801", "sign_inverse": True},  # 所得税费用，加回需取绝对值
    "interest": {"code": "660301", "sign_inverse": True},
    "impairment": {"code": "6701", "sign_inverse": False},  # 资产减值损失本身是费用
    "equity_incentive": None,  # 无映射，需用户输入
    "ma_cost": None,
    "nonrecurring_income": {"code": "6111", "sign_inverse": False},
    "asset_disposal": None,
    "government_grant": None,
    "capex": None,
    "working_capital": None,
    "maintenance_capex": None,
    "dividend": None,
}


class MpmCalculateRequest(BaseModel):
    indicator_type: str = "adjusted_net_profit"
    period: str = None
    adjustments: list[dict] = None  # [{code, name, sign, checked, amount}]


@router.post("/mpm-calculate")
def mpm_calculate(
    req: MpmCalculateRequest,
    db: Session = Depends(get_db),
    entity_id: int = Depends(get_entity_id),
):
    """MPM管理层指标计算器 — 生成合规调节表（账套隔离 2026-08-31）"""
    if req.period is None:
        req.period = datetime.now().strftime("%Y-%m")

    indicator_cfg = MPM_INDICATOR_TYPES.get(req.indicator_type)
    if not indicator_cfg:
        raise HTTPException(status_code=400, detail=f"不支持的指标类型: {req.indicator_type}")

    # 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
    if req.indicator_type == "free_cash_flow":
        base_value = operating_cf or net_profit  # fallback
        base_label = "经营现金流"
    else:
        base_value = net_profit
        base_label = indicator_cfg["base_label"]

    # 获取调整项（来自请求或默认）
    adjustments = req.adjustments if req.adjustments else indicator_cfg["default_adjustments"]

    # 自动填充调整项金额
    reconciliation_items = []
    running_total = base_value

    # 第一步：基准值
    reconciliation_items.append({
        "step": 0,
        "code": "_base",
        "name": base_label,
        "sign": 1,
        "amount": round(base_value, 2),
        "effective": round(base_value, 2),
        "is_base": True,
        "running_total": round(base_value, 2),
    })

    for adj in adjustments:
        code = adj.get("code", "")
        checked = adj.get("checked", False)
        sign = adj.get("sign", 1)
        name = adj.get("name", "")
        amount = adj.get("amount")

        # 尝试自动取值
        if amount is None and checked:
            amount = _get_adjustment_value(db, code, req.period, entity_id)

        effective = round(amount * sign, 2) if amount is not None else None

        item = {
            "step": len(reconciliation_items),
            "code": code,
            "name": name,
            "sign": sign,
            "amount": round(amount, 2) if amount is not None else None,
            "effective": effective,
            "checked": checked,
            "is_base": False,
            "running_total": None,
        }

        if checked and effective is not None:
            running_total += effective
            item["running_total"] = round(running_total, 2)

        reconciliation_items.append(item)

    # 最终结果
    final_value = round(running_total, 2)

    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_label": base_label,
        "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,
    }


def _get_kpi_val(db: Session, code: str, period: str, entity_id: int = 1) -> Optional[float]:
    """从KPI定义+值获取数值（账套隔离 2026-08-31）"""
    kpi = db.query(KPIDefinition).filter(
        KPIDefinition.kpi_code == code, KPIDefinition.entity_id == entity_id).first()
    if not kpi:
        return None
    v = db.query(KPIValue).filter(
        KPIValue.kpi_id == kpi.id, KPIValue.period == period
    ).order_by(KPIValue.id.desc()).first()
    return float(v.actual_value) if v and v.actual_value is not None else None


def _calc_new_net_profit(db: Session, period: str, entity_id: int = 1) -> Optional[float]:
    """计算新30号准则下的净利润（账套隔离 2026-08-31）"""
    total = 0
    has_data = False
    for block_key in ["operating", "investing", "financing", "tax", "discontinued"]:
        block_cfg = BLOCK_INFO[block_key]
        for item_cfg in block_cfg["items"]:
            amount = _get_subject_amount(db, item_cfg["code"], period, entity_id)
            if amount is not None:
                total += amount * item_cfg["sign"]
                has_data = True
    if not has_data:
        return None
    return round(total, 2)


def _get_adjustment_value(db: Session, adj_code: str, period: str, entity_id: int = 1) -> Optional[float]:
    """获取调整项的自动取值（账套隔离 2026-08-31）"""
    mapping = ADJUSTMENT_VALUE_MAP.get(adj_code)
    if mapping is None:
        return None  # 需要用户输入

    code = mapping["code"]
    amount = _get_subject_amount(db, code, period, entity_id)
    if amount is None:
        return None

    # sign_inverse: 如果调整项是"加回"费用，费用本身的sign是负的（在利润表中是减项）
    # 但在MPM调节中，加回费用取绝对值
    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)
# ============================================================


@router.get("/restatement")
def get_restatement(
    period: str = Query(None, description="格式 YYYY-MM"),
    db: Session = Depends(get_db),
    entity_id: int = Depends(get_entity_id),
):
    """2026年数据按新准则重述 — 旧口径vs新口径双列对比，自动标记调整项（账套隔离 2026-08-31）"""
    if period is None:
        period = datetime.now().strftime("%Y-%m")

    # 旧口径数据 (传统利润表项目)
    def _old_kpi_val(code: str):
        kpi = db.query(KPIDefinition).filter(
            KPIDefinition.kpi_code == code, KPIDefinition.entity_id == entity_id).first()
        if not kpi:
            return None
        v = db.query(KPIValue).filter(
            KPIValue.kpi_id == kpi.id, KPIValue.period == period
        ).order_by(KPIValue.id.desc()).first()
        return float(v.actual_value) if v and v.actual_value is not None else None

    old_revenue = _old_kpi_val("F_REVENUE")
    old_revenue_other = _old_kpi_val("F_REVENUE_OTHER")
    old_cost = _old_kpi_val("F_COST")
    old_cost_other = _old_kpi_val("F_COST_OTHER")
    old_selling_exp = _old_kpi_val("F_SELLING_EXP")
    old_admin_exp = _old_kpi_val("F_ADMIN_EXP")
    old_finance_exp = _old_kpi_val("F_FINANCE_EXP")
    old_rd_exp = _old_kpi_val("F_RD_EXP")

    # 新口径数据 (从科目映射或kpi_values获取)
    new_revenue = _get_subject_amount(db, "6001", period, entity_id)
    new_revenue_other = _get_subject_amount(db, "6051", period, entity_id)
    new_cost = _get_subject_amount(db, "6401", period, entity_id)
    new_cost_other = _get_subject_amount(db, "6402", period, entity_id)
    new_selling = _get_subject_amount(db, "6601", period, entity_id)
    new_admin = _get_subject_amount(db, "6602", period, entity_id)
    new_rd = _get_subject_amount(db, "660204", period, entity_id)
    new_interest_income = _get_subject_amount(db, "6011", period, entity_id)
    new_interest_exp = _get_subject_amount(db, "660301", period, entity_id)
    new_fx = _get_subject_amount(db, "6603", period, entity_id)
    new_fx_financing = _get_subject_amount(db, "660302", period, entity_id)
    new_invest_income = _get_subject_amount(db, "6111", period, entity_id)
    new_impairment = _get_subject_amount(db, "6701", period, entity_id)
    new_invest_impairment = _get_subject_amount(db, "670101", period, entity_id)
    new_tax = _get_subject_amount(db, "6801", period, entity_id)
    new_discontinued = _get_subject_amount(db, "6901", period, entity_id)

    # 旧口径汇总计算
    old_operating_items = [
        {"name": "营业收入", "old_value": old_revenue, "category": "operating"},
        {"name": "其他业务收入", "old_value": old_revenue_other, "category": "operating"},
        {"name": "减：营业成本", "old_value": old_cost, "category": "operating"},
        {"name": "减：其他业务成本", "old_value": old_cost_other, "category": "operating"},
        {"name": "减：销售费用", "old_value": old_selling_exp, "category": "operating"},
        {"name": "减：管理费用", "old_value": old_admin_exp, "category": "operating"},
        {"name": "减：财务费用", "old_value": old_finance_exp, "category": "financing"},
    ]

    # 新口径项目明细
    new_items_map = [
        # 经营类
        {"name": "营业收入", "new_value": new_revenue, "category": "operating"},
        {"name": "其他业务收入", "new_value": new_revenue_other, "category": "operating"},
        {"name": "减：营业成本", "new_value": new_cost, "category": "operating"},
        {"name": "减：其他业务成本", "new_value": new_cost_other, "category": "operating"},
        {"name": "减：销售费用", "new_value": new_selling, "category": "operating"},
        {"name": "减：管理费用（不含研发）", "new_value": new_admin, "category": "operating"},
        {"name": "减：研发费用", "new_value": new_rd, "category": "operating"},
        {"name": "减：经营资产减值损失", "new_value": new_impairment, "category": "operating"},
        {"name": "经营汇兑损益", "new_value": new_fx, "category": "operating"},
        # 投资类
        {"name": "利息收入", "new_value": new_interest_income, "category": "investing"},
        {"name": "投资收益", "new_value": new_invest_income, "category": "investing"},
        {"name": "减：投资类资产减值", "new_value": new_invest_impairment, "category": "investing"},
        # 筹资类
        {"name": "减：利息支出", "new_value": new_interest_exp, "category": "financing"},
        {"name": "筹资汇兑损益", "new_value": new_fx_financing, "category": "financing"},
        # 所得税
        {"name": "减：所得税费用", "new_value": new_tax, "category": "tax"},
        # 终止经营
        {"name": "终止经营损益", "new_value": new_discontinued, "category": "discontinued"},
    ]

    # 构建对比行
    items = []
    adjusted_count = 0
    new_count = 0
    unchanged_count = 0

    # 先处理旧口径中存在的项目，匹配新口径
    old_new_mapping = {
        "营业收入": "营业收入",
        "其他业务收入": "其他业务收入",
        "减：营业成本": "减：营业成本",
        "减：其他业务成本": "减：其他业务成本",
        "减：销售费用": "减：销售费用",
        "减：管理费用": "减：管理费用（不含研发）",
    }

    for old_item in old_operating_items:
        name = old_item["name"]
        old_val = old_item["old_value"]
        new_name = old_new_mapping.get(name, name)
        new_item = next((n for n in new_items_map if n["name"] == new_name), None)
        new_val = new_item["new_value"] if new_item else None

        # 管理费用：旧口径含研发，新口径不含 → 自动调整
        if name == "减：管理费用":
            # 旧管理费 - 旧研发费 = 新管理费（不含研发）
            computed_new = old_val
            if old_admin_exp is not None and old_rd_exp is not None:
                # 如果新口径取不到值，用旧口径推算
                if new_val is None:
                    new_val = old_admin_exp - old_rd_exp if old_rd_exp else old_admin_exp

            diff = round(new_val - old_val, 2) if old_val is not None and new_val is not None else None
            needs_adj = diff is not None and abs(diff) > 0.01
            if needs_adj:
                adjusted_count += 1
            items.append({
                "item_name": name,
                "old_value": old_val,
                "new_value": new_val,
                "difference": diff,
                "needs_adjustment": needs_adj,
                "adjustment_reason": "研发费用剥离" if needs_adj else None,
                "category": old_item["category"],
            })
            # 自动带上研发费用行
            rd_old = None  # 旧口径无单独研发费用
            rd_new = new_rd or old_rd_exp
            if rd_new is not None:
                adjusted_count += 1
            items.append({
                "item_name": "减：研发费用（单独列示）",
                "old_value": rd_old,
                "new_value": rd_new,
                "difference": rd_new if rd_new is not None else None,
                "needs_adjustment": rd_new is not None,
                "adjustment_reason": "新30号准则单独列示",
                "category": "operating",
            })
            continue

        # 财务费用：旧口径一行汇总，新口径拆解为利息收入(投资类)+利息支出(筹资类)
        if name == "减：财务费用":
            fin_old = old_val
            fin_new_total = 0
            fin_new_breakdown = []

            # 利息支出（筹资类）
            int_exp_val = new_interest_exp
            if int_exp_val is not None:
                fin_new_total += -int_exp_val
                fin_new_breakdown.append({
                    "item_name": "减：利息支出（筹资类）",
                    "old_value": None,
                    "new_value": int_exp_val,
                    "difference": None,
                    "needs_adjustment": True,
                    "adjustment_reason": "财务费用拆解",
                    "category": "financing",
                })
                adjusted_count += 1

            # 筹资汇兑损益
            fx_fin_val = new_fx_financing
            if fx_fin_val is not None:
                fin_new_total += fx_fin_val
                fin_new_breakdown.append({
                    "item_name": "筹资汇兑损益",
                    "old_value": None,
                    "new_value": fx_fin_val,
                    "difference": None,
                    "needs_adjustment": True,
                    "adjustment_reason": "财务费用拆解",
                    "category": "financing",
                })
                adjusted_count += 1

            # 利息收入（投资类）
            int_inc_val = new_interest_income
            if int_inc_val is not None:
                fin_new_breakdown.append({
                    "item_name": "利息收入（投资类）",
                    "old_value": None,
                    "new_value": int_inc_val,
                    "difference": None,
                    "needs_adjustment": True,
                    "adjustment_reason": "财务费用拆解",
                    "category": "investing",
                })
                adjusted_count += 1

            # 经营汇兑损益（经营类）
            fx_op_val = new_fx
            if fx_op_val is not None:
                fin_new_breakdown.append({
                    "item_name": "经营汇兑损益（经营类）",
                    "old_value": None,
                    "new_value": fx_op_val,
                    "difference": None,
                    "needs_adjustment": True,
                    "adjustment_reason": "财务费用拆解",
                    "category": "operating",
                })
                adjusted_count += 1

            items.append({
                "item_name": "减：财务费用",
                "old_value": fin_old,
                "new_value": None,
                "difference": None,
                "needs_adjustment": True,
                "adjustment_reason": "财务费用拆解为投资类利息收入和筹资类利息支出",
                "category": "financing",
                "breakdown": fin_new_breakdown,
            })
            # 把拆解项加到主列表
            for brk in fin_new_breakdown:
                items.append(brk)
            continue

        # 普通项目直接对比
        diff = round(new_val - old_val, 2) if old_val is not None and new_val is not None else None
        needs_adj = diff is not None and abs(diff) > 0.01
        if needs_adj:
            adjusted_count += 1
        else:
            unchanged_count += 1

        items.append({
            "item_name": name,
            "old_value": old_val,
            "new_value": new_val,
            "difference": diff,
            "needs_adjustment": needs_adj,
            "adjustment_reason": None,
            "category": old_item["category"],
        })

    # 新增项目（只有新口径有）
    existing_names = [i["item_name"] for i in items]
    for new_item in new_items_map:
        if new_item["name"] not in existing_names and new_item["new_value"] is not None:
            items.append({
                "item_name": new_item["name"],
                "old_value": None,
                "new_value": new_item["new_value"],
                "difference": None,
                "needs_adjustment": True,
                "adjustment_reason": "新30号准则新增项目",
                "category": new_item["category"],
            })
            new_count += 1
            adjusted_count += 1

    # 计算旧口径净利润和新口径净利润
    def _calc_net_profit_old():
        """旧口径净利润 (简化)"""
        rev = old_revenue or 0
        rev_other = old_revenue_other or 0
        c = old_cost or 0
        c_other = old_cost_other or 0
        sell = old_selling_exp or 0
        admin = old_admin_exp or 0
        fin = old_finance_exp or 0
        return rev + rev_other - c - c_other - sell - admin - fin

    def _calc_net_profit_new():
        """新口径净利润 = 经营利润 + 投资净收益 + 筹资净费用 + 所得税 + 终止经营"""
        op_items = ["6001", "6051", "6401", "6402", "6601", "6602", "660204", "6603", "6701"]
        inv_items = ["6011", "6111", "670101"]
        fin_items = ["660301", "660302"]
        tax_items = ["6801"]
        dis_items = ["6901"]

        total = 0
        for codes in [op_items, inv_items, fin_items, tax_items, dis_items]:
            for code in codes:
                amt = _get_subject_amount(db, code, period, entity_id)
                if amt is not None:
                    # 根据BLOCK_INFO中的sign处理
                    for bk in BLOCK_INFO.values():
                        for ic in bk["items"]:
                            if ic["code"] == code:
                                total += amt * ic["sign"]
        return round(total, 2)

    old_net = _calc_net_profit_old()
    new_net = _calc_net_profit_new()

    return {
        "period": period,
        "items": items,
        "summary": {
            "total_items": len(items),
            "adjusted_items": adjusted_count,
            "new_items": new_count,
            "unchanged_items": unchanged_count,
        },
        "net_profit_comparison": {
            "old_net_profit": round(old_net, 2),
            "new_net_profit": new_net,
            "difference": round(new_net - old_net, 2),
        },
    }


@router.get("/category-map")
def get_category_map(
    db: Session = Depends(get_db),
):
    """返回科目→新30号准则板块映射
    豁免多租户隔离（2026-08-31）：Subject 为全局会计科目字典（无 entity_id 列），
    返回的是科目分类映射常量，非企业业务数据，故不做 entity 过滤"""
    subjects_data = db.query(Subject).filter(Subject.is_active == 1).order_by(Subject.subject_code).all()

    map_list = []
    for s in subjects_data:
        if s.new_standard_category:
            map_list.append({
                "subject_code": s.subject_code,
                "subject_name": s.subject_name,
                "category": s.new_standard_category,
            })

    # 如果没有数据库数据，返回硬编码映射
    if not map_list:
        # 从 NEW_STANDARD_MAP 反向构造
        all_subjects = db.query(Subject).filter(Subject.is_active == 1).all()
        subj_map = {s.subject_code: s.subject_name for s in all_subjects}
        for code, cat in NEW_STANDARD_MAP.items():
            map_list.append({
                "subject_code": code,
                "subject_name": subj_map.get(code, code),
                "category": cat,
            })

    # 按板块分组
    grouped = {"operating": [], "operating_rd": [], "operating_fx": [],
               "investing": [], "financing": [], "financing_fx": [],
               "tax": [], "discontinued": []}
    for m in map_list:
        cat = m["category"]
        if cat in grouped:
            grouped[cat].append(m)
        else:
            grouped.setdefault(cat, []).append(m)

    return {
        "mapping": NEW_STANDARD_MAP,
        "subjects": map_list,
        "grouped": grouped,
        "total": len(map_list),
    }


# ============================================================
# 对外法定报表 — 新30号准则适配 (2027)
#   利润表(五板块+附注) / 资产负债表(新准则科目分类) / 现金流量表(三活动)
# ============================================================

# 资产负债表行项目: (编码列表[(code, sign)], 名称, 板块key, 新准则分类, 是否合计行)
# 新准则分类: operating经营 / investing投资 / financing筹资 / equity权益
BALANCE_SHEET_SECTIONS = [
    {
        "key": "current_assets",
        "name": "流动资产",
        "category_label": "经营资产",
        "lines": [
            {"codes": [("1001", 1), ("1002", 1), ("1012", 1)], "name": "货币资金", "ns_category": "operating"},
            {"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"},
        ],
    },
    {
        "key": "non_current_assets",
        "name": "非流动资产",
        "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"},
            # 长期待摊费用（1801）：小企业准则项目池含该项，原模板漏列 → 致勾稽差额 128,758.24（2026-09-16 补）
            {"codes": [("1801", 1)], "name": "长期待摊费用", "ns_category": "operating"},
        ],
    },
    {
        "key": "current_liabilities",
        "name": "流动负债",
        "category_label": "经营负债",
        "lines": [
            {"codes": [("2001", 1)], "name": "短期借款", "ns_category": "financing"},
            {"codes": [("2202", 1)], "name": "应付账款", "ns_category": "operating"},
            {"codes": [("2203", 1)], "name": "预收账款", "ns_category": "operating"},
            {"codes": [("2211", 1)], "name": "应付职工薪酬", "ns_category": "operating"},
            {"codes": [("2221", 1)], "name": "应交税费", "ns_category": "operating"},
            {"codes": [("2241", 1)], "name": "其他应付款", "ns_category": "operating"},
        ],
    },
    {
        "key": "non_current_liabilities",
        "name": "非流动负债",
        "category_label": "筹资负债",
        "lines": [
            {"codes": [("2501", 1)], "name": "长期借款", "ns_category": "financing"},
            {"codes": [("2502", 1)], "name": "应付债券", "ns_category": "financing"},
        ],
    },
    {
        "key": "equity",
        "name": "所有者权益",
        "category_label": "所有者权益",
        # M7（规则表 v1.1 §三）：权益行科目集 = {3001,3002,3101,3103,3104,3105}
        #   （含 4001/4002/4101/4103/4104 别名）。账套实际记账用小企业准则 3xxx 科目，
        #   别名只参与取数、不参与行 key（避免打破按 key 的预算映射）。缺 3001 会漏实收资本 2,000,000。
        "lines": [
            {"codes": [("4001", 1)], "alias_codes": [("3001", 1)],
             "name": "实收资本", "ns_category": "equity"},
            {"codes": [("4002", 1)], "alias_codes": [("3002", 1)],
             "name": "资本公积", "ns_category": "equity"},
            {"codes": [("4101", 1)], "alias_codes": [("3101", 1)],
             "name": "盈余公积", "ns_category": "equity"},
            # alias_codes：模板用 4103/4104，智享通凭证明细实际用 3103/3104（2026-09-16 补）
            {"codes": [("4103", 1), ("4104", 1)],
             "alias_codes": [("3103", 1), ("3104", 1), ("3105", 1)],
             "name": "未分配利润", "ns_category": "equity"},
        ],
    },
]

# 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",
    "financing": "筹资类",
    "equity": "权益类",
}


def _prev_period_str(period: str) -> str:
    """上一期间 YYYY-MM → YYYY-(MM-1)"""
    try:
        y, m = period.split("-")
        y, m = int(y), int(m)
        m -= 1
        if m <= 0:
            m += 12
            y -= 1
        return f"{y}-{m:02d}"
    except Exception:
        return period


def _get_bs_amount(db: Session, codes: list, period: str, entity_id: int = 1) -> Optional[float]:
    """资产负债表科目余额 — 优先凭证明细，无数据返回 None（账套隔离 2026-08-31）
    ⚠️ 保留给现金流量表/预编报表使用（精确匹配 + 单期口径）；资产负债表本体走
    `app/services/report_reclass.py`（前缀匹配 + 期末余额口径 + 取数层重分类）。"""

    total = 0.0
    has_data = False
    try:
        from app.models import VoucherDetail
        for code, sign in codes:
            q = db.query(
                func.sum(VoucherDetail.debit_amount - VoucherDetail.credit_amount)
            ).filter(
                VoucherDetail.subject_code == code,
                VoucherDetail.period == period,
                VoucherDetail.entity_id == entity_id,   # 账套隔离（2026-09-14 补）
            )
            # 作废/撤单标记过滤（2026-09-14 收口）
            result = apply_voucher_guard(db, q, VoucherDetail).scalar()
            if result is not None:
                total += float(result) * sign
                has_data = True
    except Exception:
        pass
    return round(total, 2) if has_data else None


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）"""
    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}


# ── 资产负债表取数口径（2026-09-16 重分类落地） ──
#   end    = 期末余额（累计至期间，含期初/结转）——资产负债表定义口径，**默认**
#   period = 本期发生额（旧报表口径，兼容回退；可用 CMA_BS_BASIS_DEFAULT / ?basis= 切换）
_BS_BASIS_DEFAULT = os.getenv("CMA_BS_BASIS_DEFAULT", "end")


def _bs_basis(basis) -> str:
    """口径解析：兼容内部直调（未传值时 FastAPI 的 Query 默认对象会漏进来 → 取默认口径）"""
    b = basis if isinstance(basis, str) else _BS_BASIS_DEFAULT
    b = (b or "end").strip().lower()
    return "period" if b == "period" else "end"


def _bs_analysis(db: Session, entity_id: int, period: str, basis: str, include_unmapped: bool = True) -> dict:
    """取数层重分类分析（规则表 §二 R1~R12；调表不调账，不生成凭证）"""
    return report_reclass.analyze(
        db, entity_id, period, basis=basis,
        template_sections=BALANCE_SHEET_SECTIONS, include_unmapped=include_unmapped,
    )


@router.get("/balance-sheet")
def get_balance_sheet(
    period: str = Query(None, description="格式 YYYY-MM"),
    basis: Optional[str] = Query(None, description="取数口径 end=期末余额(默认) / period=本期发生额"),
    db: Session = Depends(get_db),
    entity_id: int = Depends(get_entity_id),
):
    """资产负债表 — 取数层重分类（R1~R12，调表不调账）+ 新30号准则科目分类（账套隔离 2026-08-31）

    · 余额方向：资产 Σ(借−贷) / 负债·权益 Σ(贷−借) → 正常余额一律为正数
    · 往来·税费类反方向余额按规则转正（转入对方科目），报表不再出现负数项目
    · 有凭证明细时**不再混入示例数据**（展示口径与落库口径同源）
    """
    if period is None:
        period = datetime.now().strftime("%Y-%m")
    use_basis = _bs_basis(basis)
    prev_period = _prev_period_str(period)

    plan = _bs_analysis(db, entity_id, period, use_basis)
    has_real = bool(plan["has_voucher_data"])
    # M2：期初未补 → 方向判定不可信 → 重分类结论只进底稿诊断，不落地到对外行项目
    diag_only = bool(plan.get("direction_check_unreliable"))
    plan_prev = _bs_analysis(db, entity_id, prev_period, use_basis, include_unmapped=False) if has_real else None

    def _present_key(pl: Optional[dict]) -> str:
        """M2：期初未补（方向判定不可信）时，对外行项目用**原始余额**（不呈现"重分类转正"）"""
        return "raw" if (pl or {}).get("direction_check_unreliable") else "after"

    def _line_value(pl: Optional[dict], key: str, col: str):
        if pl is None:
            return None
        return pl[_present_key(pl)].get(key)

    # 规则落位项目（模板未列报的目标项）→ 按板块挂载虚拟行
    virtual: dict = {}
    for key, item in plan["items"].items():
        if item["template"] or item.get("blocked"):
            continue
        end_v = plan[_present_key(plan)].get(key)
        begin_v = plan_prev[_present_key(plan_prev)].get(key) if plan_prev else None
        if not end_v and not begin_v:
            continue
        virtual.setdefault(item["section_key"], []).append({
            "name": item["name"],
            "item_key": key,
            "ns_category": item.get("ns_category") or "operating",
            "ns_category_label": BS_CATEGORY_CN.get(item.get("ns_category") or "operating", ""),
            "end_value": round(float(end_v or 0), 2),
            "begin_value": round(float(begin_v), 2) if begin_v is not None else None,
            "is_demo": False,
            "is_reclass_line": True,
            "template_gap": True,
            "note": item.get("note", ""),
        })

    sections = []
    total_assets_end = total_assets_begin = 0
    total_liab_end = total_liab_begin = 0
    total_equity_end = total_equity_begin = 0
    all_real = has_real

    for sec in BALANCE_SHEET_SECTIONS:
        lines = []
        sec_end = sec_begin = 0.0
        sec_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}
            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
            if end["value"] is not None:
                sec_end += end["value"]
                sec_real = True
            if begin["value"] is not None:
                sec_begin += begin["value"]
            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)
            lines.append({
                "name": line["name"],
                "item_key": key,
                "ns_category": line["ns_category"],
                "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_reclass_line": False,
                "template_gap": False,
                "raw_value": None if raw_key is None else round(float(raw_key), 2),
                # 对外调整额按呈现口径计算：期初未补（方向判定不可信）时不落地 → 0
                "reclass_adjustment": None if raw_key is None else round(
                    float(_line_value(plan, key, "end") or 0) - float(raw_key), 2),
                # 诊断用调整额（无论是否落地都给出，供底稿/审计追溯）
                "diagnostic_reclass_adjustment": diag_adj,
            })

        # 规则落位项目（虚拟行）
        for vline in virtual.get(sec["key"], []):
            if vline["end_value"] is not None and sec["key"] in (
                    "current_assets", "non_current_assets", "current_liabilities", "non_current_liabilities"):
                sec_end += vline["end_value"]
            if vline["begin_value"] is not None and sec["key"] in (
                    "current_assets", "non_current_assets", "current_liabilities", "non_current_liabilities"):
                sec_begin += vline["begin_value"]
            lines.append(vline)

        # 归属汇总
        if sec["key"] in ("current_assets", "non_current_assets"):
            total_assets_end += sec_end
            total_assets_begin += sec_begin
        elif sec["key"] in ("current_liabilities", "non_current_liabilities"):
            total_liab_end += sec_end
            total_liab_begin += sec_begin
        else:
            total_equity_end += sec_end
            total_equity_begin += sec_begin

        sections.append({
            "key": sec["key"],
            "name": sec["name"],
            "category_label": sec["category_label"],
            "subtotal_end": round(sec_end, 2),
            "subtotal_begin": round(sec_begin, 2),
            "lines": lines,
            "has_real_data": sec_real,
        })

    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
    else:
        balanced = abs(total_assets_end - total_liab_end - total_equity_end) < 0.01

    return {
        "period": period,
        "prev_period": prev_period,
        "basis": use_basis,
        "title": f"资产负债表 — 新30号准则（{period}）",
        "sections": sections,
        "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)},
            "equity": {"end": round(total_equity_end, 2), "begin": round(total_equity_begin, 2)},
            "liab_equity": {"end": round(total_liab_end + total_equity_end, 2),
                            "begin": round(total_liab_begin + total_equity_begin, 2)},
            "balanced": balanced,
            "identity_gap": round(total_assets_end - total_liab_end - total_equity_end, 2),
        },
        # ── 重分类（调表不调账）──
        "reclass": {
            # M2：期初未补 → 方向判定不可信 → 重分类结论只作底稿诊断，不落地到对外行项目
            "applied": bool(plan["entries"]) and not diag_only,
            "diagnostic_only": diag_only,
            "direction_check_unreliable": diag_only,
            "caliber_warning": plan.get("caliber_warning") or "",
            "opening": plan.get("opening"),
            "rule_version": plan["rule_version"],
            "basis": plan["basis"],
            "has_voucher_data": has_real,
            "entries": plan["entries"],
            "invariants": inv,
            "negatives": plan["negatives"],
            "template_gaps": plan["template_gaps"],
            "residual_reported": plan.get("residual_reported") or [],
            "unmapped_subjects": plan["unmapped_subjects"],
            "pl_unclosed": plan["pl_unclosed"],
            "working_paper_url": f"/api/cma/reports/balance-sheet/reclass-working-paper?period={period}&basis={use_basis}",
        },
        "all_items_have_data": all_real,
    }


@router.get("/balance-sheet/reclass-working-paper")
def get_reclass_working_paper(
    period: str = Query(None, description="格式 YYYY-MM"),
    basis: Optional[str] = Query(None, description="取数口径 end=期末余额(默认) / period=本期发生额"),
    db: Session = Depends(get_db),
    entity_id: int = Depends(get_entity_id),
):
    """重分类底稿（审计可追溯）— 源科目/余额/转正额/目标项 + 不变量 + 诊断（账套隔离）"""
    if period is None:
        period = datetime.now().strftime("%Y-%m")
    use_basis = _bs_basis(basis)
    plan = _bs_analysis(db, entity_id, period, use_basis)
    return {
        "period": period,
        "basis": use_basis,
        "entity_id": entity_id,
        "rule_version": plan["rule_version"],
        "generated_at": datetime.now().strftime("%Y-%m-%d %H:%M:%S"),
        "accounting_method": "调表不调账（报表取数层重分类，不生成记账凭证）",
        # ── M1/M2：期初层 + 方向判定可信度（期初未补 → 只作诊断）──
        "direction_check_unreliable": plan.get("direction_check_unreliable", False),
        "caliber_warning": plan.get("caliber_warning") or "",
        "opening": plan.get("opening"),
        "diagnostic_only": bool(plan.get("direction_check_unreliable")),
        "rules": plan["rules"],
        "entries": plan["entries"],
        "invariants": plan["invariants"],
        "template_gaps": plan["template_gaps"],
        "residual_reported": plan.get("residual_reported") or [],
        "negatives": plan["negatives"],
        "unmapped_subjects": plan["unmapped_subjects"],
        "pl_unclosed": plan["pl_unclosed"],
        "totals_before": plan["totals_before"],
        "totals_after": plan["totals_after"],
    }


@router.get("/balance-sheet/reclass-working-paper/export")
def export_reclass_working_paper(
    period: str = Query(None, description="格式 YYYY-MM"),
    basis: Optional[str] = Query(None, description="取数口径 end=期末余额(默认) / period=本期发生额"),
    db: Session = Depends(get_db),
    entity_id: int = Depends(get_entity_id),
):
    """重分类底稿导出（Excel）— 底稿明细 + 诊断 + 规则表（账套隔离）"""
    if period is None:
        period = datetime.now().strftime("%Y-%m")
    use_basis = _bs_basis(basis)
    plan = _bs_analysis(db, entity_id, period, use_basis)

    from io import BytesIO
    from openpyxl import Workbook
    from openpyxl.styles import Font, PatternFill, Alignment
    from fastapi.responses import StreamingResponse
    from urllib.parse import quote

    wb = Workbook()
    head_fill = PatternFill("solid", fgColor="305496")
    head_font = Font(color="FFFFFF", bold=True, size=11)

    def _sheet(ws, title, headers, rows):
        ws.cell(row=1, column=1, value=title).font = Font(bold=True, size=13, color="305496")
        ws.merge_cells(start_row=1, start_column=1, end_row=1, end_column=max(len(headers), 1))
        for ci, h in enumerate(headers, start=1):
            c = ws.cell(row=2, column=ci, value=h)
            c.font = head_font
            c.fill = head_fill
            c.alignment = Alignment(horizontal="center")
        for ri, row in enumerate(rows, start=3):
            for ci, h in enumerate(headers, start=1):
                ws.cell(row=ri, column=ci, value=row.get(h))
        for ci, h in enumerate(headers, start=1):
            ws.column_dimensions[ws.cell(row=2, column=ci).column_letter].width = max(12, min(46, len(str(h)) * 2 + 10))

    e_rows = report_reclass.entry_rows(plan)
    warn = ("  ⚠️ 期初未补，方向判定不可信（重分类结论仅诊断，不落地）"
            if plan.get("direction_check_unreliable") else "")
    ws1 = wb.active
    ws1.title = "重分类底稿"
    if e_rows:
        _sheet(ws1, f"资产负债表重分类底稿（调表不调账）  {period}  账套 entity_id={entity_id}  口径basis={use_basis}  {plan['rule_version']}{warn}",
               list(e_rows[0].keys()), e_rows)
    else:
        ws1.cell(row=1, column=1, value=f"本期（{period}）无触发的重分类规则{warn}").font = Font(bold=True)

    d_rows = report_reclass.diagnostic_rows(plan)
    ws2 = wb.create_sheet("不变量与诊断")
    _sheet(ws2, "重分类不变量 / 负数项目 / 模板待核 / 未列报科目", ["项目", "值", "说明"], d_rows)

    ws3 = wb.create_sheet("规则表")
    _sheet(ws3, f"CMA 资产负债表重分类规则表 {plan['rule_version']}",
           ["code", "source_code", "source_name", "source_side", "target_item", "target_key", "target_side", "status", "note"],
           plan["rules"])

    buf = BytesIO()
    wb.save(buf)
    buf.seek(0)
    filename = f"资产负债表重分类底稿_{period}_entity{entity_id}.xlsx"
    return StreamingResponse(
        buf,
        media_type="application/vnd.openxmlformats-officedocument.spreadsheetml.sheet",
        headers={"Content-Disposition": f"attachment; filename*=UTF-8''{quote(filename)}"},
    )


# 现金流量表行项目: (code, 名称, 板块, 方向, kpi_code可选)
CASH_FLOW_LINES = [
    # 经营活动
    {"code": "CF01", "name": "销售商品、提供劳务收到的现金", "section": "operating", "sign": 1, "kpi_code": None},
    {"code": "CF02", "name": "收到的税费返还", "section": "operating", "sign": 1, "kpi_code": None},
    {"code": "CF03", "name": "收到其他与经营活动有关的现金", "section": "operating", "sign": 1, "kpi_code": None},
    {"code": "CF04", "name": "购买商品、接受劳务支付的现金", "section": "operating", "sign": -1, "kpi_code": None},
    {"code": "CF05", "name": "支付给职工以及为职工支付的现金", "section": "operating", "sign": -1, "kpi_code": None},
    {"code": "CF06", "name": "支付的各项税费", "section": "operating", "sign": -1, "kpi_code": None},
    {"code": "CF07", "name": "支付其他与经营活动有关的现金", "section": "operating", "sign": -1, "kpi_code": None},
    # 投资活动
    {"code": "CF08", "name": "收回投资收到的现金", "section": "investing", "sign": 1, "kpi_code": None},
    {"code": "CF09", "name": "取得投资收益收到的现金", "section": "investing", "sign": 1, "kpi_code": None},
    {"code": "CF10", "name": "处置固定资产、无形资产等收回的现金", "section": "investing", "sign": 1, "kpi_code": None},
    {"code": "CF11", "name": "购建固定资产、无形资产等支付的现金", "section": "investing", "sign": -1, "kpi_code": None},
    {"code": "CF12", "name": "投资支付的现金", "section": "investing", "sign": -1, "kpi_code": None},
    # 筹资活动
    {"code": "CF13", "name": "吸收投资收到的现金", "section": "financing", "sign": 1, "kpi_code": None},
    {"code": "CF14", "name": "取得借款收到的现金", "section": "financing", "sign": 1, "kpi_code": None},
    {"code": "CF15", "name": "偿还债务支付的现金", "section": "financing", "sign": -1, "kpi_code": None},
    {"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）"""
    # 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}
    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}


@router.get("/cash-flow")
def get_cash_flow_statement(
    period: str = Query(None, description="格式 YYYY-MM"),
    db: Session = Depends(get_db),
    entity_id: int = Depends(get_entity_id),
):
    """现金流量表 — 经营/投资/筹资三活动（新30号准则直接法）（账套隔离 2026-08-31）"""
    if period is None:
        period = datetime.now().strftime("%Y-%m")

    section_cfg = [
        {"key": "operating", "name": "一、经营活动产生的现金流量", "short": "经营活动"},
        {"key": "investing", "name": "二、投资活动产生的现金流量", "short": "投资活动"},
        {"key": "financing", "name": "三、筹资活动产生的现金流量", "short": "筹资活动"},
    ]

    sections = []
    net_by_section = {}
    all_real = True

    for sc in section_cfg:
        lines = []
        subtotal = 0.0
        sec_real = False
        for line in CASH_FLOW_LINES:
            if line["section"] != sc["key"]:
                continue
            v = _get_cf_amount(db, line, period, entity_id)
            if v["is_demo"]:
                all_real = False
            if v["value"] is not None:
                subtotal += v["value"]
                sec_real = True
            lines.append({
                "code": line["code"],
                "name": line["name"],
                "value": round(v["value"], 2) if v["value"] is not None else None,
                "is_demo": v["is_demo"],
            })
        net_by_section[sc["key"]] = round(subtotal, 2)
        sections.append({
            "key": sc["key"],
            "name": sc["name"],
            "short": sc["short"],
            "net": round(subtotal, 2),
            "lines": lines,
            "has_real_data": 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
    else:
        fx_demo = False

    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)

    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},
        "summary": {
            "net_increase": net_increase,
            "begin_cash": begin_cash,
            "end_cash": end_cash,
        },
        "all_items_have_data": all_real,
    }


@router.get("/statutory")
def get_statutory_reports(
    period: str = Query(None, description="格式 YYYY-MM"),
    db: Session = Depends(get_db),
    entity_id: int = Depends(get_entity_id),
):
    """对外法定报表（新30号准则）— 利润表+资产负债表+现金流量表 组合视图"""
    if period is None:
        period = datetime.now().strftime("%Y-%m")
    return {
        "period": period,
        "title": f"对外法定报表 — 新30号准则（{period}）",
        "profit": _build_new_format_profit(db, period, entity_id),
        "balance_sheet": get_balance_sheet(period=period, db=db, entity_id=entity_id),
        "cash_flow": get_cash_flow_statement(period=period, db=db, entity_id=entity_id),
        "generated_at": datetime.now().strftime("%Y-%m-%d %H:%M:%S"),
    }


@router.get("/statutory/export")
def export_statutory_reports(
    period: str = Query(None, description="格式 YYYY-MM"),
    db: Session = Depends(get_db),
    entity_id: int = Depends(get_entity_id),
):
    """导出对外法定报表（新30号准则）— Excel 三表合一"""
    if period is None:
        period = datetime.now().strftime("%Y-%m")
    data = get_statutory_reports(period=period, db=db, entity_id=entity_id)

    from io import BytesIO
    from openpyxl import Workbook
    from openpyxl.styles import Font, PatternFill, Alignment, Border, Side
    from fastapi.responses import StreamingResponse

    wb = Workbook()

    head_fill = PatternFill("solid", fgColor="305496")
    head_font = Font(color="FFFFFF", bold=True, size=12)
    section_fill = PatternFill("solid", fgColor="D9E1F2")
    section_font = Font(bold=True, size=11)
    total_fill = PatternFill("solid", fgColor="FCE4D6")
    total_font = Font(bold=True, size=11)
    thin = Side(style="thin", color="BFBFBF")
    border = Border(left=thin, right=thin, top=thin, bottom=thin)
    demo_font = Font(color="D46B08", size=9, italic=True)

    def style_header(ws, row, ncols, title):
        ws.merge_cells(start_row=row, start_column=1, end_row=row, end_column=ncols)
        c = ws.cell(row=row, column=1, value=title)
        c.font = Font(bold=True, size=14, color="305496")
        c.alignment = Alignment(horizontal="center", vertical="center")
        ws.row_dimensions[row].height = 26

    def write_row(ws, r, values, font=None, fill=None, use_border=True):
        for ci, v in enumerate(values, start=1):
            c = ws.cell(row=r, column=ci, value=v)
            if font:
                c.font = font
            if fill:
                c.fill = fill
            if use_border:
                c.border = border
        return r + 1

    # ── Sheet 1: 利润表（五板块+附注） ──
    ws1 = wb.active
    ws1.title = "利润表-新30号准则"
    style_header(ws1, 1, 4, f"利润表（新30号准则五板块）  {period}   单位: 元")
    r = write_row(ws1, 2, ["板块", "项目", "科目编码", "本期金额"], head_font, head_fill)
    profit = data["profit"]
    for block in profit.get("blocks", []):
        r = write_row(ws1, r, [block["name"], block.get("subtotal_name", ""), "", block["subtotal"]],
                      section_font, section_fill)
        for item in block.get("items", []):
            r = write_row(ws1, r, ["", item["name"], item["code"], item["effective"]])
    r = write_row(ws1, r, ["合计", "净利润", "", profit.get("net_profit")], total_font, total_fill)

    # 附注明细
    notes = profit.get("notes") or {}
    r += 1
    r = write_row(ws1, r, ["附注一、收入构成", "", "", ""], section_font, section_fill)
    for n in notes.get("revenue_breakdown", []):
        r = write_row(ws1, r, ["", n["name"], n["code"], n["amount"]])
    r = write_row(ws1, r, ["", "营业收入合计", "", notes.get("revenue_total")], total_font)
    r = write_row(ws1, r, ["附注二、费用构成", "", "", ""], section_font, section_fill)
    for n in notes.get("expense_breakdown", []):
        r = write_row(ws1, r, ["", n["name"], n["code"], n["amount"]])
    r = write_row(ws1, r, ["附注三、财务费用拆解", "", "", ""], section_font, section_fill)
    for n in notes.get("finance_breakdown", []):
        r = write_row(ws1, r, ["", n["name"], n["code"], n["amount"]])
    r = write_row(ws1, r, ["附注四、板块勾稽（净利润=五板块之和）", "", "", ""], section_font, section_fill)
    for n in notes.get("block_reconciliation", []):
        r = write_row(ws1, r, ["", n["name"], "", n["amount"]])
    r = write_row(ws1, r, ["", "净利润", "", notes.get("net_profit")], total_font, total_fill)
    r = write_row(ws1, r, ["附注五、关键比率", "", "", ""], section_font, section_fill)
    for n in notes.get("key_ratios", []):
        r = write_row(ws1, r, ["", n["name"], "", n["value"]])
    for col, w in zip("ABCD", [28, 40, 14, 18]):
        ws1.column_dimensions[col].width = w

    # ── Sheet 2: 资产负债表 ──
    ws2 = wb.create_sheet("资产负债表-新30号准则")
    bs = data["balance_sheet"]
    style_header(ws2, 1, 5, f"资产负债表（新30号准则科目分类）  {period}   单位: 元")
    r = write_row(ws2, 2, ["项目", "新准则分类", "期末余额", "期初余额", "数据来源"], head_font, head_fill)
    for sec in bs.get("sections", []):
        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"
            r = write_row(ws2, r, [line["name"], line.get("ns_category_label", ""),
                                   line["end_value"], line["begin_value"], src])
    t = bs.get("totals", {})
    r = write_row(ws2, r, ["资产总计", "", t["assets"]["end"], t["assets"]["begin"], ""], total_font, total_fill)
    r = write_row(ws2, r, ["负债合计", "", t["liabilities"]["end"], t["liabilities"]["begin"], ""], total_font, total_fill)
    r = write_row(ws2, r, ["所有者权益合计", "", t["equity"]["end"], t["equity"]["begin"], ""], total_font, total_fill)
    r = write_row(ws2, r, ["负债和所有者权益总计", "", t["liab_equity"]["end"], t["liab_equity"]["begin"], ""], total_font, total_fill)
    r = write_row(ws2, r, ["勾稽校验（资产=负债+权益）", "", "✓ 平衡" if t.get("balanced") else "✗ 不平", "", ""], total_font, total_fill)
    rc = bs.get("reclass") or {}
    if rc:
        inv = rc.get("invariants") or {}
        r = write_row(ws2, r, ["重分类（调表不调账）", rc.get("rule_version", ""),
                               f"触发 {inv.get('entries_count', 0)} 条 / 转正额 {inv.get('reclass_total', 0)}",
                               ("basis=end（期末余额口径）" if rc.get("basis") == "end" else f"basis={rc.get('basis')}（本期发生额口径）"),
                               "不生成凭证"], section_font, section_fill)
        if inv:
            r = write_row(ws2, r, ["不变量：Δ资产=Δ负债 / 权益不变", "",
                                   "PASS" if inv.get("delta_assets_equals_delta_liabilities") and inv.get("equity_unchanged") else "FAIL",
                                   f"Δ资产={inv.get('assets_delta', 0)}，Δ负债={inv.get('liabilities_delta', 0)}", ""])
    for col, w in zip("ABCDE", [36, 16, 18, 18, 12]):
        ws2.column_dimensions[col].width = w

    # ── Sheet 3: 现金流量表 ──
    ws3 = wb.create_sheet("现金流量表-新30号准则")
    cf = data["cash_flow"]
    style_header(ws3, 1, 4, f"现金流量表（新30号准则三活动）  {period}   单位: 元")
    r = write_row(ws3, 2, ["项目", "行次", "本期金额", "数据来源"], head_font, head_fill)
    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"
            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)
    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)
    r = write_row(ws3, r, ["期末现金及现金等价物余额", "", s.get("end_cash"), ""], total_font, total_fill)
    for col, w in zip("ABCD", [46, 10, 18, 12]):
        ws3.column_dimensions[col].width = w

    # ── Sheet 4: 重分类底稿（调表不调账，审计可追溯） ──
    ws4 = wb.create_sheet("重分类底稿")
    style_header(ws4, 1, 12, f"资产负债表重分类底稿（调表不调账）  {period}   单位: 元")
    e_rows = report_reclass.entry_rows(bs.get("reclass") and {"entries": bs["reclass"]["entries"]} or {"entries": []})
    if e_rows:
        r = write_row(ws4, 2, list(e_rows[0].keys()), head_font, head_fill)
        for row in e_rows:
            r = write_row(ws4, r, list(row.values()))
    else:
        r = write_row(ws4, 2, ["本期无触发的重分类规则"], section_font, section_fill)
    r += 1
    r = write_row(ws4, r, ["不变量与诊断", "", "", "", "", "", "", "", "", "", "", ""], section_font, section_fill)
    plan_like = {
        "entries": (bs.get("reclass") or {}).get("entries") or [],
        "invariants": (bs.get("reclass") or {}).get("invariants") or {},
        "negatives": (bs.get("reclass") or {}).get("negatives") or {"before": [], "after": [], "after_in_scope": []},
        "template_gaps": (bs.get("reclass") or {}).get("template_gaps") or [],
        "unmapped_subjects": (bs.get("reclass") or {}).get("unmapped_subjects") or [],
        # M1/M2：期初层 + 方向判定可信度（底稿 Sheet 同源暴露）
        "residual_reported": (bs.get("reclass") or {}).get("residual_reported") or [],
        "direction_check_unreliable": (bs.get("reclass") or {}).get("direction_check_unreliable", False),
        "caliber_warning": (bs.get("reclass") or {}).get("caliber_warning", ""),
    }
    for row in report_reclass.diagnostic_rows(plan_like):
        r = write_row(ws4, r, [row.get("项目"), row.get("值"), row.get("说明")])
    for col, w in zip("ABC", [42, 20, 60]):
        ws4.column_dimensions[col].width = w

    buf = BytesIO()
    wb.save(buf)
    buf.seek(0)
    from urllib.parse import quote
    filename = f"对外法定报表_新30号准则_{period}.xlsx"
    return StreamingResponse(
        buf,
        media_type="application/vnd.openxmlformats-officedocument.spreadsheetml.sheet",
        headers={"Content-Disposition": f"attachment; filename*=UTF-8''{quote(filename)}"},
    )


# ============================================================
# 杜邦分析 — 区间取值（流量累计 × 存量平均 × 可选年化 + 恒等式守护）
# 口径裁定: 财务Bot 2026-10-03（任总 2026-10-03 09:49 CST DM「立」）
# 任务件: finance-20261003-dupont-period-basis-design-fullstack.md
# 单一事实源: app/utils/dupont_basis.py（区间解析 / 取数 / 纯计算 / 恒等式守护）
# 取数源（§二.5 注）: 库内 subject_balances（存量）+ voucher_details（流量）；
#   **不用**旧脚本 register_dupont_kpis.py 的 ERP 直连近似口径（缺应收/存货）
# ============================================================

DUPONT_SLUG_TO_ID = {"hanke": 1, "bohai": 2}
DUPONT_KPI_CODES = ("F_ASSET_TOTAL", "F_EQUITY_TOTAL", "F_EQUITY_MULTIPLIER",
                    "F_ASSET_TURNOVER", "F_ROE", "F_ROA")


def _dupont_window_values(db: Session, entity_id: int, caliber: dict,
                          start: str, end: str) -> dict:
    """按任务件 §二 取一个区间的原值（万元）与因子（未年化）。

    · 流量（损益类） = 区间**累计发生额**
    · 存量（资产负债类）= 区间**平均余额** = (期初 + 期末) / 2，一级科目（`level=1`，防跨层双计）
    · 期初缺失 ⇒ **显式**回落期末（`basis_fallback=True` + 原因），**禁静默**（§二.6）
    """
    equity_prefixes = list(caliber["equity_prefixes"])
    asset_prefix = caliber["asset_prefix"]

    ta_end = stock_balance(db, entity_id, end, [asset_prefix], "net")
    eq_end = stock_balance(db, entity_id, end, equity_prefixes, "net_rev")

    if start == end:
        ta_begin, eq_begin = ta_end.get("begin"), eq_end.get("begin")
        begin_hint = f"{start} 期行内期初列 ob_*（月初）"
    else:
        ta_start = stock_balance(db, entity_id, start, [asset_prefix], "net")
        eq_start = stock_balance(db, entity_id, start, equity_prefixes, "net_rev")
        ta_begin = ta_start.get("begin") if ta_start.get("row_found") else None
        eq_begin = eq_start.get("begin") if eq_start.get("row_found") else None
        begin_hint = f"{start} 期行内期初列 ob_*（期初）"

    fallback, reason = False, None
    if ta_end.get("end") is None or eq_end.get("end") is None:
        fallback, reason = True, f"期末存量缺失（{end} 期无 subject_balances 一级科目行）"
    elif ta_begin is None or eq_begin is None:
        fallback = True
        reason = f"期初存量缺失（{begin_hint} 取不到） ⇒ 显式回落期末口径，非静默"

    if fallback:
        ta_avg, eq_avg = ta_end.get("end"), eq_end.get("end")
    else:
        ta_avg = (ta_begin + ta_end["end"]) / 2.0
        eq_avg = (eq_begin + eq_end["end"]) / 2.0

    revenue = sum_flows(db, entity_id, start, end,
                        {"codes": caliber["revenue_codes"], "field": "credit",
                         "carry_forward": 0})
    if caliber["net_profit_mode"] == "carry_forward":
        # 酣客（旧准则）：期末结转腿口径 —— 与已上线 verified 的月度 F_NET_PROFIT/F_ROE/F_ROA 同源
        net_profit = sum_flows(db, entity_id, start, end,
                               {"prefixes": equity_prefixes, "field": "credit_debit",
                                "carry_forward": 1})
    else:
        # 博海（新 30 号准则）：损益类科目净额口径（该账套 voucher_details 无结转腿）
        net_profit = sum_flows(db, entity_id, start, end,
                               {"prefixes": caliber["pnl_prefixes"], "field": "credit_debit",
                                "carry_forward": 0})

    def w(v):
        return None if v is None else round(v / 10000.0, 6)

    raw = {
        "net_profit": w(net_profit), "revenue": w(revenue),
        "total_assets": w(ta_avg), "equity": w(eq_avg),
        "total_assets_begin": w(ta_begin), "total_assets_end": w(ta_end.get("end")),
        "equity_begin": w(eq_begin), "equity_end": w(eq_end.get("end")),
    }
    factors = compute_factors(raw["net_profit"], raw["revenue"],
                              raw["total_assets"], raw["equity"])
    return {"raw": raw, "factors": factors,
            "basis": "ending" if fallback else "average",
            "basis_fallback": fallback, "basis_fallback_reason": reason,
            "net_profit_mode": caliber["net_profit_mode"],
            "caliber": {"asset_prefix": asset_prefix, "equity_prefixes": equity_prefixes,
                        "revenue_codes": list(caliber["revenue_codes"]),
                        "pnl_prefixes": list(caliber["pnl_prefixes"])}}


def _dupont_prev_window(start: str, months: int) -> tuple:
    """同长度上一区间：[prev_start, prev_end]"""
    prev_end = prev_month(start)
    prev_start = start
    for _ in range(1, months):
        prev_start = prev_month(prev_start)
    prev_start = prev_month(prev_start)
    return prev_start, prev_end


def _dupont_kpi_refs(db: Session, entity_id: int, period: str) -> dict:
    """同口径 KPI 层镜像（derived 单一事实源）：F_ASSET_TOTAL/F_EQUITY_TOTAL/
    F_EQUITY_MULTIPLIER/F_ASSET_TURNOVER/F_ROE/F_ROA 在该期间的最新行。"""
    defs = {d.kpi_code: d for d in db.query(KPIDefinition).filter(
        KPIDefinition.entity_id == entity_id,
        KPIDefinition.kpi_code.in_(list(DUPONT_KPI_CODES)),
    ).all()}
    ids = [d.id for d in defs.values()]
    refs: dict = {}
    if not ids:
        return refs
    rows = db.query(KPIValue).filter(
        KPIValue.kpi_id.in_(ids), KPIValue.period == period,
        KPIValue.actual_value.isnot(None),
    ).order_by(KPIValue.id.desc()).all()
    by_id = {d.id: d for d in defs.values()}
    for row in rows:
        kpi = by_id.get(row.kpi_id)
        if kpi is None or kpi.kpi_code in refs:
            continue
        refs[kpi.kpi_code] = {"kpi_id": kpi.id, "kpi_code": kpi.kpi_code,
                              "kpi_name": kpi.kpi_name, "unit": kpi.unit,
                              "value": row.actual_value, "period": row.period,
                              "source_type": row.source_type, "data_status": row.data_status,
                              "data_source_type": kpi.data_source_type}
    return refs


def _dupont_factor_obj(name: str, label: str, desc: str, value, unit: str,
                       scale: float, annualized: bool, win: dict, basis: str,
                       raw: dict, status: str, assessment: str, display_dp: int) -> dict:
    return {
        "value": None if value is None else round(value, display_dp),
        "value_exact": None if value is None else round(float(value), 6),
        "unit": unit, "label": label, "desc": desc,
        "basis": basis, "period_start": win["period_start"], "period_end": win["period_end"],
        "annualized": bool(annualized), "scale_applied": round(scale, 6),
        "raw": raw, "status": status, "assessment": assessment,
    }


@router.get("/dupont")
def get_dupont_analysis(
    request: Request,
    entity: Optional[str] = Query(None, description="hanke/bohai（须与会话账套一致）；缺省按会话账套"),
    period: Optional[str] = Query(None, description="区间维度：ytd(默认)/ttm/YYYY-MM/YYYY-Qn/YYYY-Hn/YYYY/custom"),
    start: Optional[str] = Query(None, description="自定义区间起（YYYY-MM，需配 end）"),
    end: Optional[str] = Query(None, description="自定义区间止（YYYY-MM）"),
    annualize: bool = Query(False, description="流量年化 ×12/区间月数（比率型因子缩放见 scale_applied）"),
    guard_probe: Optional[str] = Query(None, description="恒等式守护判别力自检（只读诊断）：mismatch=故意错配区间"),
    db: Session = Depends(get_db),
):
    """杜邦分析 — ROE 三级拆解（区间取值设计，2026-10-03）

    多租户口径（不变）：分析对象 = 会话账套；显式 entity 与会话不一致 → 403；
    无会话 token（Bot/存量脚本通道）→ 缺省 bohai。

    取值规则（任务件 §二）：
      流量（损益类）= 区间累计发生额；存量（资产负债类）= 区间平均余额 (期初+期末)/2；
      跨期比较 = 年化 = 流量 × 12 / 区间月数（净利率/权益乘数为同量纲之比 ⇒ 年化相消）。

    返回必带口径元数据：`period_start` / `period_end` / `basis` / `annualized`（§二.4）。
    恒等式（§二.3）：|ROE − 净利率×周转率×权益乘数| ≤ 0.05 百分点；不成立 ⇒ 只返回
    `identity_broken` + 三因子各自的区间元数据，**不返回数值**。
    """
    slug = assert_entity_slug_scope(request, entity)
    if slug is None:
        slug = resolve_session_slug(request, "bohai")
    entity_id = DUPONT_SLUG_TO_ID.get(slug)
    if entity_id is None:
        raise HTTPException(status_code=400, detail=f"不支持的实体 slug={slug}（支持 hanke/bohai）")

    caliber = load_dupont_params(db, entity_id)
    avail = available_months(db, entity_id)
    anchor = latest_stock_month(db, entity_id)
    win = resolve_window(period, start, end, avail, anchor=anchor)
    if win.get("error"):
        raise HTTPException(status_code=400, detail=win["error"])

    name_row = db.execute(
        text("SELECT name FROM entities WHERE id = :eid"), {"eid": entity_id}).first()
    entity_name = (name_row[0] if name_row else None) or ("陕西酣客文化传媒" if slug == "hanke" else "陕西博海网络科技")
    suffix = {"ytd": "（YTD 年初至今）", "ttm": "（TTM 滚动 12 月）", "month": "（单月）",
              "quarter": "（季度）", "half": "（半年）", "year": "（全年）", "custom": "（自定义区间）"}
    label = win["label"] + suffix.get(win["period_key"], "")

    cur = _dupont_window_values(db, entity_id, caliber, win["period_start"], win["period_end"])
    ann = annualize_factors(dict(cur["factors"]), win["months"], annualize)
    f_ann = ann["factors"]
    scale = ann["scale"]

    identity = check_identity(f_ann.get("roe"), f_ann.get("net_profit_margin"),
                              f_ann.get("asset_turnover"), f_ann.get("equity_multiplier"))

    mismatch_note = None
    if (guard_probe or "").strip().lower() == "mismatch":
        # 守护判别力自检（只读）：ROE 取**请求区间**，三因子取**另一区间**（多期请求 → 区间末单月；
        # 单月请求 → 该月 YTD），即人为制造任务件所指「同一数据两份结果」的**区间错配**
        # ⇒ 三因子乘积 ≠ ROE，应判 identity_broken（证明守护不是摆设）。
        if win["period_start"] != win["period_end"]:
            alt_start = alt_end = win["period_end"]
        else:
            alt_start, alt_end = f"{win['period_start'][:4]}-01", win["period_start"]
        alt_win = _dupont_window_values(db, entity_id, caliber, alt_start, alt_end)
        alt_months = months_between(alt_start, alt_end)
        alt = annualize_factors(dict(alt_win["factors"]), alt_months, annualize)["factors"]
        identity = check_identity(f_ann.get("roe"), alt.get("net_profit_margin"),
                                  alt.get("asset_turnover"), alt.get("equity_multiplier"))
        identity["probe"] = "mismatch"
        identity["probe_roe_window"] = [win["period_start"], win["period_end"]]
        identity["probe_factor_window"] = [alt_start, alt_end]
        mismatch_note = (f"守护自检：ROE 取 [{win['period_start']}..{win['period_end']}]，"
                         f"三因子取 [{alt_start}..{alt_end}]（故意错配区间）")

    meta = build_window_meta(label, win["period_start"], win["period_end"], win["months"],
                             cur["basis"], annualize, cur["basis_fallback"], scale,
                             cur["basis_fallback_reason"])

    # 因子元数据（无论恒等式是否成立都随值返回 —— §二.3 便于定位漂移源）
    factors = {
        "net_profit_margin": _dupont_factor_obj(
            "net_profit_margin", "净利润率", "净利润 ÷ 营业收入（同区间流量之比）",
            f_ann.get("net_profit_margin"), "%", ann["per_factor_scale"]["net_profit_margin"],
            annualize, win, "cumulative",
            {"net_profit": cur["raw"]["net_profit"], "revenue": cur["raw"]["revenue"]},
            ("🔴" if (f_ann.get("net_profit_margin") or 0) < 0
             else ("🟡" if (f_ann.get("net_profit_margin") or 0) < 5 else "✅")),
            ("净利率为负，区间内亏损经营" if (f_ann.get("net_profit_margin") or 0) < 0
             else "区间盈利水平"), 2),
        "asset_turnover": _dupont_factor_obj(
            "asset_turnover", "总资产周转率", "营业收入 ÷ 平均总资产（区间流量 ÷ 区间平均存量）",
            f_ann.get("asset_turnover"), "次", ann["per_factor_scale"]["asset_turnover"],
            annualize, win, "average",
            {"revenue": cur["raw"]["revenue"], "total_assets": cur["raw"]["total_assets"]},
            "🟡" if (f_ann.get("asset_turnover") or 0) < 1 else "✅",
            "单位资产创造的营业收入（区间口径）", 4),
        "equity_multiplier": _dupont_factor_obj(
            "equity_multiplier", "权益乘数", "平均总资产 ÷ 平均净资产（同区间存量之比）",
            f_ann.get("equity_multiplier"), "倍", ann["per_factor_scale"]["equity_multiplier"],
            annualize, win, "average",
            {"total_assets": cur["raw"]["total_assets"], "equity": cur["raw"]["equity"]},
            "✅" if (f_ann.get("equity_multiplier") or 0) < 3 else "🟡",
            "财务杠杆水平（区间平均口径）", 4),
    }

    if identity.get("status") == "identity_broken":
        return {
            "entity": slug, "entity_id": entity_id, "entity_name": entity_name,
            "identity_broken": True, **meta, "months_label": f"{win['months']}个月",
            "identity": identity, "guard_probe_note": mismatch_note,
            "factors": factors, "raw_data": cur["raw"],
            "caliber": cur["caliber"], "kpi_refs": _dupont_kpi_refs(db, entity_id, win["period_end"]),
            "message": ("恒等式不成立：|ROE − 净利率×周转率×权益乘数| > 容差 —— 三因子区间口径错配，"
                        "不返回数值，请按 identity / factors[*].period_start|basis 定位漂移源"),
            "readonly": True, "data_source": "subject_balances + voucher_details",
        }

    # 上一同长度区间（仅用于趋势对比；越出可用月域 ⇒ None，不静默编数）
    prev_roe = None
    ps, pe = _dupont_prev_window(win["period_start"], win["months"])
    if avail and ps >= avail[0]:
        prev = _dupont_window_values(db, entity_id, caliber, ps, pe)
        prev_roe = prev["factors"]["roe"]
    roe_exact = f_ann.get("roe")
    roe_change = None if (roe_exact is None or prev_roe is None) else round(roe_exact - prev_roe, 4)

    def _fmt(v):
        # 存量/流量缺失时 raw 值为 None（如博海存量仅到区间外）⇒ 显式「-」，不得 None 格式化
        return "-" if v is None else f"{v:.2f}"

    detail = (f"{label}口径（流量累计 {win['period_start']}~{win['period_end']}，"
              f"存量{'平均' if cur['basis'] == 'average' else '期末回落'}"
              f"{'，年化 ×12/' + str(win['months']) if annualize else '，非年化'}）："
              f"净利润 {_fmt(cur['raw']['net_profit'])}万 / 营业收入 {_fmt(cur['raw']['revenue'])}万 / "
              f"平均总资产 {_fmt(cur['raw']['total_assets'])}万 / 平均净资产 {_fmt(cur['raw']['equity'])}万；"
              f"ROE = {factors['net_profit_margin']['value']}% × {factors['asset_turnover']['value']} × "
              f"{factors['equity_multiplier']['value']} = {None if roe_exact is None else round(roe_exact, 2)}%"
              f"（恒等式 {'通过' if identity.get('status') == 'pass' else identity.get('status')}，"
              f"偏差 {identity.get('diff')} ≤ 容差 {identity.get('tolerance')}）")
    if cur["basis_fallback"]:
        detail += f"｜⚠️ {cur['basis_fallback_reason']}（basis_fallback=true）"

    return {
        "entity": slug, "entity_id": entity_id, "entity_name": entity_name,
        "identity_broken": False, **meta, "months_label": f"{win['months']}个月",
        "flow_basis": "cumulative", "period_key": win["period_key"],
        "clip_note": win.get("clip_note"),
        "roe": None if roe_exact is None else round(roe_exact, 2),
        "roe_exact": roe_exact, "roe_change": roe_change,
        "roe_trend": (None if roe_change is None else ("up" if roe_change > 0 else ("down" if roe_change < 0 else "stable"))),
        "prev_roe": None if prev_roe is None else round(prev_roe, 2),
        "factors": factors,
        "raw_data": cur["raw"],
        "identity": identity,
        "caliber": cur["caliber"],
        "params_source": caliber.get("_params_source"),
        "net_profit_mode": cur["net_profit_mode"],
        "kpi_refs": _dupont_kpi_refs(db, entity_id, win["period_end"]),
        "insight": {
            "improvement": "提升毛利率、控制销售折扣/现金折扣支出，而非加杠杆",
            "detail": detail,
        },
        "readonly": True, "data_source": "subject_balances + voucher_details",
        "data_source_note": ("取数源 = CMA 库内 subject_balances（存量，level=1）+ voucher_details（流量，"
                             "carry_forward=0）；不用旧脚本 register_dupont_kpis.py 的 ERP 直连近似口径"),
    }


# ============================================================
# 价值管理区 — 真 ROI / ROA / EVA / RI（只读）
# 口径: 财务Bot 2026-10-02 裁定（任总 11:59 CST DM「立；但①要补真ROI」）
# ============================================================

@router.get("/value-management")
def get_value_management(
    period: Optional[str] = Query(None, description="期间 YYYY-MM；缺省取该账套最新实测月"),
    db: Session = Depends(get_db),
    entity_id: int = Depends(get_entity_id),
):
    """价值管理区 — 真 ROI / 总资产报酬率(ROA) / EVA / 剩余收益(RI)。

    单一事实源：**只读 `kpi_values` 里 `source_type='derived'` 的派生行**（由
    `scripts/kpi_profitability_deriver.py` 落库），本端点**不复算**——避免「同一指标两份结果」。
    参数由 `app/utils/profitability_params.py` 从 `kpi_definitions.data_source_config.params` 读取。
    口径要点：YTD 累计（非年化）；投入资本 = 有息负债(2001+2501) + 所有者权益(3xxx 一级科目)；
    厂补 530103 / 渠补 571103 计入经营（开关可回旧口径）。
    """
    codes = ("F_ROI", "F_ROA", "F_EVA", "F_RI", "F_ROE")
    defs = {d.kpi_code: d for d in db.query(KPIDefinition).filter(
        KPIDefinition.entity_id == entity_id,
        KPIDefinition.kpi_code.in_(codes),
    ).all()}
    ids = [d.id for d in defs.values()]

    if period is None and ids:
        latest = db.query(KPIValue.period).filter(
            KPIValue.kpi_id.in_(ids),
            KPIValue.actual_value.isnot(None),
            month_period_clause(KPIValue.period),
        ).order_by(KPIValue.period.desc()).first()
        period = latest[0] if latest else None

    rows = []
    if ids and period:
        rows = db.query(KPIValue).filter(
            KPIValue.kpi_id.in_(ids),
            KPIValue.period == period,
            KPIValue.actual_value.isnot(None),
        ).order_by(KPIValue.id.desc()).all()

    metric = {}
    for row in rows:  # id desc ⇒ 每个 kpi 取最新一条（同指标多来源时显式暴露，不去重掩盖）
        kpi = next((d for d in defs.values() if d.id == row.kpi_id), None)
        if kpi is None or kpi.kpi_code in metric:
            continue
        metric[kpi.kpi_code] = {
            "value": row.actual_value,
            "unit": kpi.unit,
            "kpi_name": kpi.kpi_name,
            "source_type": row.source_type,
            "data_status": row.data_status,
            "source_batch": row.source_batch,
            "remark": row.remark,
            "formula_desc": kpi.formula_desc,
        }

    params = load_profitability_params(db, entity_id)
    return {
        "entity_id": entity_id,
        "period": period,
        "roa": metric.get("F_ROA"),
        "roi": metric.get("F_ROI"),
        "eva": metric.get("F_EVA"),
        "ri": metric.get("F_RI"),
        "roe": metric.get("F_ROE"),
        "params": {
            "tax_rate": params["tax_rate"],
            "wacc": params["wacc"],
            "min_return_rate": params["min_return_rate"],
            "include_factory_subsidy": params["include_factory_subsidy"],
            "include_channel_subsidy": params["include_channel_subsidy"],
            "include_sales_discount": params["include_sales_discount"],
            "annualize": params["annualize"],
            "capital_basis": params["capital_basis"],
        },
        "readonly": True,
        "data_source": "derived",
    }


# ============================================================
# 自动报告生成 — ChatBI优化P1
# 支持周报/月报/专项报告，定时/事件/手动触发
# ============================================================

WEEKDAY_CN = ["周一", "周二", "周三", "周四", "周五", "周六", "周日"]
DIM_CN = {"finance": "财务维度", "customer": "客户维度", "process": "内部流程", "learning": "学习成长"}
ALERT_LEVEL_CN = {"red": "🔴 紧急", "yellow": "🟡 预警", "green": "🟢 正常"}


def _get_current_period(report_type: str) -> str:
    """根据报告类型自动计算当前期间"""
    now = datetime.now()
    if report_type == "weekly":
        iso = now.isocalendar()
        return f"{iso[0]}-W{iso[1]:02d}"
    elif report_type == "monthly":
        return now.strftime("%Y-%m")
    elif report_type == "special":
        return now.strftime("%Y-%m")
    return now.strftime("%Y-%m")


def _calc_week_range(period: str) -> tuple:
    """周期间 → 起止日期"""
    import datetime as dt
    year, week = period.split("-W")
    year, week = int(year), int(week)
    # ISO week: week 1 is the week containing Jan 4
    jan4 = dt.date(year, 1, 4)
    start_of_week1 = jan4 - dt.timedelta(days=jan4.isoweekday() - 1)
    monday = start_of_week1 + dt.timedelta(weeks=week - 1)
    sunday = monday + dt.timedelta(days=6)
    return monday.strftime("%Y-%m-%d"), sunday.strftime("%Y-%m-%d")


def _get_month_period_prefix(period: str) -> str:
    """YYYY-MM 的前期"""
    y, m = period.split("-")
    y, m = int(y), int(m)
    m -= 1
    if m <= 0:
        m += 12
        y -= 1
    return f"{y}-{m:02d}"


def _fetch_kpi_data(db: Session, entity_id: int = 1) -> list:
    """获取当前企业所有活跃KPI的当前值、目标值、维度、预警（账套隔离 2026-08-31）"""
    kpis = db.query(KPIDefinition).filter(
        KPIDefinition.status == "active", KPIDefinition.entity_id == entity_id).all()
    result = []
    for k in kpis:
        latest = db.query(KPIValue).filter(
            KPIValue.kpi_id == k.id,
            KPIValue.actual_value.isnot(None),
            month_period_clause(KPIValue.period),
        ).order_by(KPIValue.period.desc()).first()

        alerts = db.query(KPIAlert).filter(
            KPIAlert.entity_id == entity_id,
            KPIAlert.kpi_id == k.id,
            KPIAlert.status == "pending",
        ).order_by(KPIAlert.created_at.desc()).all()

        result.append({
            "kpi_id": k.id,
            "kpi_code": k.kpi_code,
            "kpi_name": k.kpi_name,
            "dimension": k.dimension,
            "category": k.category,
            "unit": k.unit,
            "target_value": k.target_value,
            "current_value": latest.actual_value if latest else None,
            "current_period": latest.period if latest else None,
            "frequency": k.frequency,
            "alerts": [
                {"level": a.alert_level, "message": a.alert_message}
                for a in alerts[:3]
            ],
        })
    return result


def _build_weekly_report(db: Session, period: str, entity_id: int = 1) -> dict:
    """生成周报（账套隔离 2026-08-31）"""
    kpis = _fetch_kpi_data(db, entity_id)
    monday, sunday = _calc_week_range(period)
    now_str = datetime.now().strftime("%Y-%m-%d %H:%M")

    # 最近7天新增的预警
    from datetime import timedelta
    seven_days_ago = datetime.now() - timedelta(days=7)
    recent_alerts = db.query(KPIAlert).filter(
        KPIAlert.entity_id == entity_id,
        KPIAlert.created_at >= seven_days_ago,
        KPIAlert.status == "pending",
    ).order_by(KPIAlert.created_at.desc()).all()

    # 按维度分组统计
    dim_stats = {}
    for k in kpis:
        d = k.get("dimension") or "other"
        if d not in dim_stats:
            dim_stats[d] = {"total": 0, "with_data": 0, "alert_count": 0}
        dim_stats[d]["total"] += 1
        if k["current_value"] is not None:
            dim_stats[d]["with_data"] += 1
        if k["alerts"]:
            dim_stats[d]["alert_count"] += len(k["alerts"])

    # KPI变动（取有环比数据的）
    changes = []
    for k in kpis:
        if k["current_value"] is None:
            continue
        prev_period = _get_month_period_prefix(k["current_period"]) if k["current_period"] else None
        if prev_period:
            prev_val = db.query(KPIValue).filter(
                KPIValue.kpi_id == k["kpi_id"],
                KPIValue.period == prev_period,
            ).first()
            if prev_val and prev_val.actual_value:
                diff = round(k["current_value"] - prev_val.actual_value, 2)
                rate = round(diff / prev_val.actual_value * 100, 2) if prev_val.actual_value != 0 else None
                changes.append({
                    **k,
                    "prev_value": prev_val.actual_value,
                    "change": diff,
                    "change_rate": rate,
                })

    changes.sort(key=lambda x: abs(x.get("change_rate") or 0), reverse=True)
    top_changes = changes[:8]

    # ── 构建 Markdown ──
    md_lines = [
        f"📊 **经营分析周报**",
        f"📅 {monday} ~ {sunday} | 生成时间：{now_str}",
        "",
        "---",
        "",
        "## 一、本周概览",
        f"• 监控KPI：{len(kpis)} 个 | 有数据：{sum(1 for k in kpis if k['current_value'] is not None)} 个",
        f"• 待处理预警：{len(recent_alerts)} 条",
    ]

    # 按维度展示
    for dim_key, dim_label in [("finance", "💰 财务"), ("customer", "🤝 客户"), ("process", "⚙️ 流程"), ("learning", "📚 学习成长")]:
        s = dim_stats.get(dim_key)
        if s:
            md_lines.append(f"  - {dim_label}：{s['total']}个KPI | {s['with_data']}个有数据 | {s['alert_count']}条预警")

    md_lines.extend([
        "",
        "## 二、关键KPI变动 TOP8",
    ])
    for c in top_changes:
        direction = "📈" if (c.get("change_rate") or 0) > 0 else "📉"
        rate_str = f"{c['change_rate']:+.1f}%" if c.get("change_rate") is not None else "-"
        md_lines.append(
            f"  {direction} **{c['kpi_name']}**：{c['current_value']}{c['unit']} "
            f"（上期{c.get('prev_value', '-')}，变动{rate_str}）"
        )

    if recent_alerts:
        md_lines.extend([
            "",
            "## 三、本周预警",
        ])
        for a in recent_alerts[:10]:
            kpi = next((k for k in kpis if k["kpi_id"] == a.kpi_id), None)
            kpi_name = kpi["kpi_name"] if kpi else f"KPI#{a.kpi_id}"
            md_lines.append(f"  {ALERT_LEVEL_CN.get(a.alert_level, '⚠️')} {kpi_name}：{a.alert_message}")

    md_lines.extend([
        "",
        "## 四、改进行动",
    ])
    actions = db.query(ActionPlan).filter(
        ActionPlan.entity_id == entity_id,
        ActionPlan.status.in_(["pending", "in_progress"]),
    ).order_by(ActionPlan.created_at.desc()).limit(5).all()
    if actions:
        for a in actions:
            bar = "▓" * (a.progress // 10) + "░" * (10 - a.progress // 10)
            md_lines.append(f"  • {bar} {a.title}（{a.progress}%）- {a.assignee or '未分配'}")
    else:
        md_lines.append("  （暂无进行中的改善行动）")

    md_lines.extend([
        "",
        "---",
        f"💡 发送「分析报告」可重新生成",
    ])

    markdown = "\n".join(md_lines)

    # ── 构建 JSON ──
    json_data = {
        "report_type": "weekly",
        "period": period,
        "date_range": {"start": monday, "end": sunday},
        "generated_at": now_str,
        "overview": {
            "total_kpis": len(kpis),
            "kpis_with_data": sum(1 for k in kpis if k["current_value"] is not None),
            "pending_alerts": len(recent_alerts),
        },
        "dimensions": {dk: {
            "label": DIM_CN.get(dk, dk),
            "kpi_count": ds["total"],
            "with_data": ds["with_data"],
            "alert_count": ds["alert_count"],
        } for dk, ds in dim_stats.items()},
        "top_changes": [
            {
                "kpi_code": c["kpi_code"],
                "kpi_name": c["kpi_name"],
                "current_value": c["current_value"],
                "prev_value": c.get("prev_value"),
                "change": c.get("change"),
                "change_rate": c.get("change_rate"),
                "unit": c["unit"],
            }
            for c in top_changes
        ],
        "alerts": [
            {
                "kpi_id": a.kpi_id,
                "alert_level": a.alert_level,
                "alert_message": a.alert_message,
            }
            for a in recent_alerts[:10]
        ],
    }

    return {"markdown": markdown, "json": json_data, "title": f"经营分析周报 {monday}~{sunday}"}


def _build_monthly_report(db: Session, period: str, entity_id: int = 1) -> dict:
    """生成月报（账套隔离 2026-08-31）"""
    kpis = _fetch_kpi_data(db, entity_id)
    now_str = datetime.now().strftime("%Y-%m-%d %H:%M")
    prev_period = _get_month_period_prefix(period)

    # 预算执行数据
    budget_items = []
    for k in kpis:
        dev = calc_period_deviation(db, k["kpi_id"], period)
        if dev.get("actual_value") is not None or dev.get("budget_value") is not None:
            budget_items.append({
                "kpi_name": k["kpi_name"],
                "kpi_code": k["kpi_code"],
                "dimension": k["dimension"],
                "actual": dev.get("actual_value"),
                "budget": dev.get("budget_value"),
                "deviation_rate": dev.get("deviation_rate"),
                "unit": k["unit"],
            })

    # 同比/环比
    comparisons = []
    for k in kpis[:20]:
        if k["current_value"] is None:
            continue
        mom = calc_period_diff(db, k["kpi_id"], period, "mom")
        yoy = calc_period_diff(db, k["kpi_id"], period, "yoy")
        comparisons.append({
            "kpi_name": k["kpi_name"],
            "kpi_code": k["kpi_code"],
            "current": k["current_value"],
            "unit": k["unit"],
            "mom_rate": mom.get("diff_rate"),
            "yoy_rate": yoy.get("diff_rate"),
        })

    # 预警汇总
    pending_alerts = db.query(KPIAlert).filter(
        KPIAlert.entity_id == entity_id,
        KPIAlert.status == "pending",
    ).all()
    red_count = sum(1 for a in pending_alerts if a.alert_level == "red")
    yellow_count = sum(1 for a in pending_alerts if a.alert_level == "yellow")

    # 各维度达成情况
    dim_summary = {}
    for k in kpis:
        d = k.get("dimension") or "other"
        if d not in dim_summary:
            dim_summary[d] = {"total": 0, "achieved": 0, "warning": 0, "failed": 0}
        dim_summary[d]["total"] += 1
        if k["current_value"] is not None and k["target_value"]:
            ratio = k["current_value"] / k["target_value"]
            if ratio >= 0.9:
                dim_summary[d]["achieved"] += 1
            elif ratio >= 0.7:
                dim_summary[d]["warning"] += 1
            else:
                dim_summary[d]["failed"] += 1

    # 改善行动
    actions = db.query(ActionPlan).filter(ActionPlan.entity_id == entity_id).order_by(ActionPlan.created_at.desc()).limit(5).all()

    # ── 生成 Markdown ──
    md_lines = [
        f"📊 **经营分析月报**",
        f"📅 {period} | 生成时间：{now_str}",
        "",
        "---",
        "",
        "## 一、月度总览",
        f"• 监控KPI：{len(kpis)} 个",
        f"• 预警状态：🔴 {red_count}条紧急 | 🟡 {yellow_count}条预警",
        "",
        "## 二、四维度达成情况",
    ]
    for dk in ["finance", "customer", "process", "learning"]:
        ds = dim_summary.get(dk)
        if ds:
            label = DIM_CN.get(dk, dk)
            total = ds["total"]
            achieved = ds["achieved"]
            pct = round(achieved / total * 100, 1) if total > 0 else 0
            bar_len = 10
            filled = int(pct / 10)
            bar = "▓" * filled + "░" * (bar_len - filled)
            md_lines.append(f"• {label}：{bar} {pct}%（{achieved}/{total}达标）")

    md_lines.extend([
        "",
        "## 三、预算执行 TOP异常",
    ])
    budget_with_dev = [b for b in budget_items if b.get("deviation_rate") is not None]
    budget_with_dev.sort(key=lambda x: abs(x["deviation_rate"]), reverse=True)
    for b in budget_with_dev[:8]:
        direction = "🔴" if (b["deviation_rate"] or 0) > 0 else "🟢"
        md_lines.append(
            f"  {direction} **{b['kpi_name']}**：实际{b['actual']}{b['unit']} "
            f"vs 预算{b['budget']}{b['unit']}（差异率{b['deviation_rate']:+.1f}%）"
        )

    md_lines.extend([
        "",
        "## 四、同比/环比分析",
    ])
    for c in comparisons[:8]:
        mom_str = f"环比{c.get('mom_rate'):+.1f}%" if c.get("mom_rate") is not None else "环比N/A"
        yoy_str = f"同比{c.get('yoy_rate'):+.1f}%" if c.get("yoy_rate") is not None else "同比N/A"
        md_lines.append(f"  • **{c['kpi_name']}**：{c['current']}{c['unit']} | {mom_str} | {yoy_str}")

    md_lines.extend([
        "",
        "## 五、改善行动进展",
    ])
    if actions:
        for a in actions:
            bar = "▓" * (a.progress // 10) + "░" * (10 - a.progress // 10)
            status_cn = {"pending": "待开始", "in_progress": "进行中", "completed": "已完成"}.get(a.status, a.status)
            md_lines.append(f"  • {bar} {a.title}（{a.progress}%）- {status_cn}")
    else:
        md_lines.append("  （暂无改善行动）")

    md_lines.extend([
        "",
        "---",
        f"💡 发送「生成{period}经营报告」可重新生成",
    ])

    markdown = "\n".join(md_lines)

    # ── 生成 JSON ──
    json_data = {
        "report_type": "monthly",
        "period": period,
        "generated_at": now_str,
        "overview": {
            "total_kpis": len(kpis),
            "red_alerts": red_count,
            "yellow_alerts": yellow_count,
        },
        "dimensions": {dk: {
            "label": DIM_CN.get(dk, dk),
            "total": ds["total"],
            "achieved": ds["achieved"],
            "achievement_rate": round(ds["achieved"] / ds["total"] * 100, 1) if ds["total"] > 0 else 0,
        } for dk, ds in dim_summary.items()},
        "budget_execution": [
            {
                "kpi_code": b["kpi_code"],
                "kpi_name": b["kpi_name"],
                "actual": b.get("actual"),
                "budget": b.get("budget"),
                "deviation_rate": b.get("deviation_rate"),
                "unit": b["unit"],
            }
            for b in budget_with_dev[:15]
        ],
        "comparisons": [
            {
                "kpi_code": c["kpi_code"],
                "kpi_name": c["kpi_name"],
                "current": c["current"],
                "mom_rate": c.get("mom_rate"),
                "yoy_rate": c.get("yoy_rate"),
            }
            for c in comparisons[:15]
        ],
    }

    return {"markdown": markdown, "json": json_data, "title": f"经营分析月报 {period}"}


def _build_special_report(db: Session, period: str, alert_ref: str = None, entity_id: int = 1) -> dict:
    """生成专项分析报告 — 聚焦KPI异常（账套隔离 2026-08-31）"""
    kpis = _fetch_kpi_data(db, entity_id)
    now_str = datetime.now().strftime("%Y-%m-%d %H:%M")

    # 按偏差率排序（当前值/目标值）
    scored = []
    for k in kpis:
        if k["current_value"] is not None and k["target_value"] and k["target_value"] > 0:
            ratio = k["current_value"] / k["target_value"]
            deviation = round((ratio - 1) * 100, 2)
            scored.append({**k, "achievement_ratio": ratio, "deviation_pct": deviation})
    scored.sort(key=lambda x: abs(x["deviation_pct"]), reverse=True)

    top_issues = scored[:10]
    worst_issues = [s for s in scored if s["deviation_pct"] < 0][:5]
    best_issues = [s for s in scored if s["deviation_pct"] > 0][:3]

    # 如果有预警引用，聚焦该预警关联的KPI
    focus_kpi_name = None
    if alert_ref:
        alert = db.query(KPIAlert).filter(KPIAlert.id == int(alert_ref)).first() if alert_ref.isdigit() else None
        if alert:
            target_kpi = next((k for k in kpis if k["kpi_id"] == alert.kpi_id), None)
            if target_kpi:
                focus_kpi_name = target_kpi["kpi_name"]

    # 维度分布
    dim_issues = {}
    for s in scored:
        d = s.get("dimension") or "other"
        if d not in dim_issues:
            dim_issues[d] = {"on_track": 0, "at_risk": 0, "critical": 0}
        if s["achievement_ratio"] >= 0.9:
            dim_issues[d]["on_track"] += 1
        elif s["achievement_ratio"] >= 0.7:
            dim_issues[d]["at_risk"] += 1
        else:
            dim_issues[d]["critical"] += 1

    # ── Markdown ──
    md_lines = [
        f"📊 **经营分析专项报告**",
        f"📅 {period} | 生成时间：{now_str}",
    ]
    if focus_kpi_name:
        md_lines.append(f"🎯 触发事件：{focus_kpi_name} 异常预警")
    md_lines.extend([
        "",
        "---",
        "",
        "## 一、风险总览",
    ])
    for dk in ["finance", "customer", "process", "learning"]:
        d = dim_issues.get(dk)
        if d:
            label = DIM_CN.get(dk, dk)
            md_lines.append(
                f"• {label}：{d['on_track']}正常 / {d['at_risk']}预警 / {d['critical']}危险"
            )

    md_lines.extend([
        "",
        "## 二、风险KPI TOP 5（严重未达标）",
    ])
    for w in worst_issues:
        md_lines.append(
            f"  🔴 **{w['kpi_name']}**：实际{w['current_value']}{w['unit']} "
            f"vs 目标{w['target_value']}{w['unit']}（达成率{w['achievement_ratio']*100:.1f}%）"
        )
        for a in w.get("alerts", []):
            md_lines.append(f"    ⚠️ {a['message']}")

    md_lines.extend([
        "",
        "## 三、待处理预警详情",
    ])
    pending_alerts = db.query(KPIAlert).filter(
        KPIAlert.status == "pending",
    ).order_by(KPIAlert.created_at.desc()).limit(10).all()
    if pending_alerts:
        for a in pending_alerts:
            target_kpi = next((k for k in kpis if k["kpi_id"] == a.kpi_id), None)
            name = target_kpi["kpi_name"] if target_kpi else f"KPI#{a.kpi_id}"
            md_lines.append(f"  {ALERT_LEVEL_CN.get(a.alert_level, '⚠️')} {name}：{a.alert_message}")
    else:
        md_lines.append("  ✅ 无待处理预警")

    md_lines.extend([
        "",
        "## 四、改善建议",
    ])
    for w in worst_issues:
        if w["target_value"] and w["current_value"]:
            gap = round(w["target_value"] - w["current_value"], 2)
            md_lines.append(f"  • **{w['kpi_name']}**：缺口{gap}{w['unit']}，需提升至{w['target_value']}{w['unit']}才能达标")

    md_lines.extend([
        "",
        "## 五、表现优秀KPI",
    ])
    for b in best_issues:
        md_lines.append(f"  🟢 **{b['kpi_name']}**：{b['current_value']}{b['unit']}，超目标{b['deviation_pct']:+.1f}%")

    md_lines.extend([
        "",
        "---",
        "💡 如有疑问，请回复「分析详情」获取更细颗粒度的数据",
    ])

    markdown = "\n".join(md_lines)

    # ── JSON ──
    json_data = {
        "report_type": "special",
        "period": period,
        "generated_at": now_str,
        "focus_kpi": focus_kpi_name,
        "alert_ref": alert_ref,
        "risk_summary": {dk: {
            "label": DIM_CN.get(dk, dk),
            "on_track": dim_issues.get(dk, {}).get("on_track", 0),
            "at_risk": dim_issues.get(dk, {}).get("at_risk", 0),
            "critical": dim_issues.get(dk, {}).get("critical", 0),
        } for dk in ["finance", "customer", "process", "learning"]},
        "worst_kpis": [
            {
                "kpi_code": w["kpi_code"],
                "kpi_name": w["kpi_name"],
                "current_value": w["current_value"],
                "target_value": w["target_value"],
                "achievement_ratio": round(w["achievement_ratio"], 4),
                "gap": round(w["target_value"] - w["current_value"], 2) if w["target_value"] and w["current_value"] else None,
                "unit": w["unit"],
            }
            for w in worst_issues
        ],
        "best_kpis": [
            {
                "kpi_code": b["kpi_code"],
                "kpi_name": b["kpi_name"],
                "current_value": b["current_value"],
                "target_value": b["target_value"],
                "achievement_ratio": round(b["achievement_ratio"], 4),
                "unit": b["unit"],
            }
            for b in best_issues
        ],
        "alerts": [
            {
                "kpi_id": a.kpi_id,
                "alert_level": a.alert_level,
                "alert_message": a.alert_message,
            }
            for a in pending_alerts[:10]
        ],
    }

    return {"markdown": markdown, "json": json_data, "title": f"经营分析专项报告 {period}"}


# ============================================================
# POST /api/cma/reports/generate — 自动报告生成主入口
# ============================================================

class GenerateReportRequest(BaseModel):
    report_type: str = "monthly"  # weekly / monthly / special
    period: Optional[str] = None  # 自动计算 if None
    trigger_type: str = "manual"  # manual / scheduled / event
    alert_ref: Optional[str] = None  # 事件触发时的预警ID


@router.post("/generate", response_model=None)
def generate_report(
    req: GenerateReportRequest,
    db: Session = Depends(get_db),
    current_user=Depends(require_auth),
    entity_id: int = Depends(get_entity_id),
):
    """生成经营分析报告（周报/月报/专项），返回markdown+JSON
    
    触发方式：
      - POST ?trigger_type=manual （用户主动触发）
      - POST ?trigger_type=scheduled （定时任务触发）
      - POST ?trigger_type=event&alert_ref=123 （KPI异常事件触发）
    """
    # 校验报告类型
    if req.report_type not in ("weekly", "monthly", "special"):
        raise HTTPException(400, f"不支持的报告类型: {req.report_type}，可选: weekly/monthly/special")
    
    # 确定期间
    period = req.period or _get_current_period(req.report_type)
    
    # 生成报告
    builders = {
        "weekly": lambda db, period: _build_weekly_report(db, period, entity_id),
        "monthly": lambda db, period: _build_monthly_report(db, period, entity_id),
        "special": lambda db, period: _build_special_report(db, period, alert_ref=req.alert_ref, entity_id=entity_id),
    }
    builder = builders[req.report_type]
    
    try:
        report_data = builder(db, period)
    except Exception as e:
        logger.error(f"报告生成异常: {e}", exc_info=True)
        raise HTTPException(500, f"报告生成失败: {str(e)}")
    
    # 保存到数据库（账套隔离 2026-08-31）
    record = ReportHistory(
        entity_id=entity_id,
        report_type=req.report_type,
        period=period,
        title=report_data["title"],
        markdown_content=report_data["markdown"],
        json_content=report_data["json"],
        status="generated",
        trigger_type=req.trigger_type,
        alert_ref=req.alert_ref,
    )
    db.add(record)
    db.flush()
    
    # 记录操作日志
    log = OperationLog(
        action="generate_report",
        target_type="report",
        target_id=record.id,
        detail=json.dumps({
            "entity_id": entity_id,   # 2026-09-23 ④：审计带账套（=会话账套）
            "report_type": req.report_type,
            "period": period,
            "trigger_type": req.trigger_type,
        }, ensure_ascii=False),
    )
    db.add(log)
    db.commit()
    db.refresh(record)
    
    return {
        "id": record.id,
        "report_type": req.report_type,
        "period": period,
        "title": report_data["title"],
        "generated_at": record.created_at.strftime("%Y-%m-%d %H:%M:%S") if record.created_at else datetime.now().strftime("%Y-%m-%d %H:%M:%S"),
        "markdown": report_data["markdown"],
        "json": report_data["json"],
    }


@router.get("/history")
def list_report_history(
    report_type: Optional[str] = Query(None),
    limit: int = Query(20, ge=1, le=100),
    db: Session = Depends(get_db),
    current_user=Depends(require_auth),
    entity_id: int = Depends(get_entity_id),
):
    """查看报告生成历史（账套隔离 2026-08-31）"""
    query = db.query(ReportHistory).filter(ReportHistory.entity_id == entity_id).order_by(ReportHistory.created_at.desc())
    if report_type:
        query = query.filter(ReportHistory.report_type == report_type)
    records = query.limit(limit).all()
    
    return {
        "total": len(records),
        "data": [
            {
                "id": r.id,
                "report_type": r.report_type,
                "period": r.period,
                "title": r.title,
                "status": r.status,
                "trigger_type": r.trigger_type,
                "created_at": r.created_at.strftime("%Y-%m-%d %H:%M:%S") if r.created_at else None,
            }
            for r in records
        ],
    }


@router.get("/history/{report_id}")
def get_report_detail(
    report_id: int,
    db: Session = Depends(get_db),
    current_user=Depends(require_auth),
    entity_id: int = Depends(get_entity_id),
):
    """获取单条报告详情（含完整markdown内容，账套隔离 2026-08-31）"""
    r = db.query(ReportHistory).filter(ReportHistory.id == report_id, ReportHistory.entity_id == entity_id).first()
    if not r:
        raise HTTPException(404, "报告不存在")
    
    return {
        "id": r.id,
        "report_type": r.report_type,
        "period": r.period,
        "title": r.title,
        "status": r.status,
        "trigger_type": r.trigger_type,
        "alert_ref": r.alert_ref,
        "markdown": r.markdown_content,
        "json": r.json_content,
        "created_at": r.created_at.strftime("%Y-%m-%d %H:%M:%S") if r.created_at else None,
    }


# ============================================================
# 预编报表（预算版三张报表）— P2 2026-08-30
# 用 budget_plans 预算数据 + 现有报表模板，生成预算版
# 利润表 / 资产负债表 / 现金流量表，供高层拍板预算方案。
# 差异口径与 budget-execution 一致（calc_deviation: 实际-预算）。
# 无预算映射的行 has_budget=false 显式标注，不静默丢弃、不塞 demo 数据。
# ============================================================

# 利润表科目编码 → KPI 编码（与 _get_subject_amount 内 kpi_code_map 一致）
PROFIT_SUBJECT_KPI_MAP = {
    "6001": "F_REVENUE",
    "6051": "F_REVENUE_OTHER",
    "6401": "F_COST",
    "6402": "F_COST_OTHER",
    "6601": "F_SELLING_EXP",
    "6602": "F_ADMIN_EXP",
    "660204": "F_RD_EXP",
    "6603": "F_FINANCE_EXP",
    "6701": "F_IMPAIRMENT_LOSS",
    "6011": "F_INTEREST_INCOME",
    "6111": "F_INVEST_INCOME",
    "611101": "F_INVEST_INCOME",
    "660301": "F_INTEREST_EXP",
    "660302": "F_FX_LOSS",
    "6801": "F_TAX_EXP",
    "6901": "F_DISCONTINUED",
}

# 资产负债表行项目（科目组合 key 以 "|" 连接，与 _bs_line_amount 一致）→ KPI 映射
# ratio_kpi=true 表示该KPI为比率/天数型，预算值与金额不可直接比较，需单独展示
BALANCE_SHEET_PROFORMA_MAP = {
    "1001|1002|1012": {
        "kpi_code": "F_OP_CFLOW", "ratio_kpi": False,
        "note": "货币资金以经营性现金流预算近似（无直接科目预算）",
    },
    "1122": {
        "kpi_code": "F_AR_DAYS", "ratio_kpi": True,
        "note": "比率型KPI（应收账款周转天数），预算为天数指标，与金额不可直接比较，需单独展示",
    },
}

# 现金流量表行项目 → KPI 映射（CF行无直接预算，用金额KPI近似；经营净额走 F_OP_CFLOW）
CASH_FLOW_PROFORMA_MAP = {
    "CF01": {"kpi_code": "F_REVENUE", "note": "销售商品收到的现金以营业收入预算近似"},
    "CF04": {"kpi_code": "F_COST", "note": "购买商品支付的现金以营业成本预算近似"},
    "CF05": {"kpi_code": "F_ADMIN_EXP", "note": "支付给职工的现金以管理费用预算近似"},
    "CF06": {"kpi_code": "F_TAX_EXP", "note": "支付的各项税费以所得税费用预算近似"},
}


def _find_kpi_by_code(db: Session, kpi_code: Optional[str], entity_id: int):
    """按 entity + kpi_code 查 KPI（proforma 专用，带租户隔离，兼容历史 NULL entity 行）"""
    if not kpi_code:
        return None
    return db.query(KPIDefinition).filter(
        or_(KPIDefinition.entity_id == entity_id, KPIDefinition.entity_id.is_(None)),
        KPIDefinition.kpi_code == kpi_code,
    ).first()


def _proforma_budget(db: Session, kpi_id: int, period: str, version: Optional[str] = None, entity_id: int = 1):
    """预编报表预算取数：budget_plan → target_split → none

    与 calc_period_deviation 口径一致（无预算时用 KPI 目标值按月分摊）。
    返回 (budget_value, budget_source, budget_version)
    """
    budget = get_budget_for_kpi(db, kpi_id, period, version)
    if budget is not None:
        query = db.query(BudgetPlan).filter(
            BudgetPlan.kpi_id == kpi_id,
            BudgetPlan.period == period,
            BudgetPlan.status == "active",
        )
        if version:
            query = query.filter(BudgetPlan.version == version)
        plan = query.order_by(BudgetPlan.updated_at.desc()).first()
        return round(float(budget), 2), "budget_plan", (plan.version if plan else version)
    kpi = db.query(KPIDefinition).filter(KPIDefinition.id == kpi_id).first()
    if kpi:
        try:
            month = int(period.split("-")[1])
        except Exception:
            month = 1
        target = kpi.target_value
        if target and target > 0 and kpi.frequency == "monthly":
            return round(float(target) / 12, 2), "target_split", None
    return None, "none", None


def _proforma_deviation(actual: Optional[float], budget: Optional[float], ratio_kpi: bool = False) -> dict:
    """差异三列 — 口径与 calc_period_deviation 一致（实际-预算，实际为空不计算）；
    比率型KPI不计算金额差异"""
    if ratio_kpi or actual is None:
        return {"deviation_amount": None, "deviation_rate": None, "is_over_budget": None}
    return calc_deviation(actual, budget)


def _proforma_cf_actual(db: Session, line: dict, period: str, entity_id: int = 1) -> Optional[float]:
    """现金流量表行项目实际值 — 真实数据优先（KPI → 凭证），不塞 demo 数据（账套隔离 2026-08-31）"""
    if line.get("kpi_code"):
        v = _get_kpi_val(db, line["kpi_code"], period)
        if v is not None:
            return float(v)
    v = _get_bs_amount(db, [(line["code"], line["sign"])], period)
    if v is not None:
        return float(v)
    return None


def _proforma_versions(found_versions: set):
    """budget_version 输出：单一版本→字符串，多版本→列表，无→None"""
    if not found_versions:
        return None
    vs = sorted(found_versions)
    return vs[0] if len(vs) == 1 else vs


@router.get("/proforma/profit-statement")
def get_proforma_profit_statement(
    period: str = Query(None, description="格式 YYYY-MM"),
    version: Optional[str] = Query(None, description="预算版本，默认取最新active"),
    db: Session = Depends(get_db),
    entity_id: int = Depends(get_entity_id),
):
    """预算版利润表 — 新30号准则五板块结构，每行叠加 预算值/实际值/差异"""
    if period is None:
        period = datetime.now().strftime("%Y-%m")

    blocks = []
    net_actual = net_budget = 0.0
    found_versions = set()

    for block_key in ["operating", "investing", "financing", "tax", "discontinued"]:
        block_cfg = BLOCK_INFO[block_key]
        items = []
        block_actual = block_budget = 0.0
        block_has_budget = False
        for item_cfg in block_cfg["items"]:
            code = item_cfg["code"]
            kpi_code = PROFIT_SUBJECT_KPI_MAP.get(code)
            actual = _get_subject_amount(db, code, period, entity_id)
            budget, source, ver = None, "none", None
            kpi = _find_kpi_by_code(db, kpi_code, entity_id) if kpi_code else None
            if kpi:
                budget, source, ver = _proforma_budget(db, kpi.id, period, version)
            has_budget = budget is not None
            if has_budget:
                block_has_budget = True
                if ver:
                    found_versions.add(ver)
            if actual is not None:
                block_actual += actual * item_cfg["sign"]
            if budget is not None:
                block_budget += budget * item_cfg["sign"]
            dev = _proforma_deviation(actual, budget)
            items.append({
                "code": code,
                "name": item_cfg["name"],
                "sign": item_cfg["sign"],
                "actual_value": round(actual, 2) if actual is not None else None,
                "budget_value": budget,
                "deviation_amount": dev.get("deviation_amount"),
                "deviation_rate": dev.get("deviation_rate"),
                "has_budget": has_budget,
                "mapped_kpi_code": kpi_code,
                "budget_source": source,
                "ratio_kpi": False,
                "note": None,
            })
        blocks.append({
            "key": block_key,
            "name": block_cfg["name"],
            "short_name": block_cfg["short_name"],
            "subtotal_actual": round(block_actual, 2),
            "subtotal_budget": round(block_budget, 2),
            "subtotal_name": block_cfg["result_name"],
            "has_budget": block_has_budget,
            "items": items,
        })
        net_actual += block_actual
        net_budget += block_budget

    return {
        "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}）",
        "blocks": blocks,
        "net_profit_actual": round(net_actual, 2),
        "net_profit_budget": round(net_budget, 2),
        "budget_source_hint": "budget_plan=预算方案 / target_split=KPI目标值按月分摊 / none=无预算",
    }


@router.get("/proforma/balance-sheet")
def get_proforma_balance_sheet(
    period: str = Query(None, description="格式 YYYY-MM"),
    version: Optional[str] = Query(None, description="预算版本，默认取最新active"),
    db: Session = Depends(get_db),
    entity_id: int = Depends(get_entity_id),
):
    """预算版资产负债表 — 复用 BALANCE_SHEET_SECTIONS，每行叠加 预算值/实际值/差异"""
    if period is None:
        period = datetime.now().strftime("%Y-%m")

    sections = []
    found_versions = set()

    for sec in BALANCE_SHEET_SECTIONS:
        lines = []
        sec_actual = sec_budget = 0.0
        sec_has_budget = False
        for line in sec["lines"]:
            key = "|".join(c for c, _ in line["codes"])
            map_cfg = BALANCE_SHEET_PROFORMA_MAP.get(key) or {}
            kpi_code = map_cfg.get("kpi_code")
            ratio_kpi = map_cfg.get("ratio_kpi", False)
            note = map_cfg.get("note")
            # 实际值：真实凭证数据（预编报表不塞 demo 示例数据）
            actual = _get_bs_amount(db, line["codes"], period)
            budget, source, ver = None, "none", None
            kpi = _find_kpi_by_code(db, kpi_code, entity_id) if kpi_code else None
            if kpi:
                budget, source, ver = _proforma_budget(db, kpi.id, period, version)
            has_budget = budget is not None
            if has_budget:
                sec_has_budget = True
                if ver:
                    found_versions.add(ver)
            if actual is not None:
                sec_actual += actual
            if budget is not None and not ratio_kpi:
                sec_budget += budget
            dev = _proforma_deviation(actual, budget, ratio_kpi)
            lines.append({
                "name": line["name"],
                "ns_category": line["ns_category"],
                "ns_category_label": BS_CATEGORY_CN.get(line["ns_category"], line["ns_category"]),
                "actual_value": round(actual, 2) if actual is not None else None,
                "budget_value": budget,
                "deviation_amount": dev.get("deviation_amount"),
                "deviation_rate": dev.get("deviation_rate"),
                "has_budget": has_budget,
                "mapped_kpi_code": kpi_code,
                "ratio_kpi": ratio_kpi,
                "budget_source": source,
                "note": note,
            })
        sections.append({
            "key": sec["key"],
            "name": sec["name"],
            "category_label": sec["category_label"],
            "subtotal_actual": round(sec_actual, 2),
            "subtotal_budget": round(sec_budget, 2),
            "has_budget": sec_has_budget,
            "lines": lines,
        })

    return {
        "period": period,
        "budget_version": _proforma_versions(found_versions),
        "requested_version": version,
        "title": f"预算版资产负债表（{period}）",
        "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",
    }


@router.get("/proforma/cash-flow")
def get_proforma_cash_flow(
    period: str = Query(None, description="格式 YYYY-MM"),
    version: Optional[str] = Query(None, description="预算版本，默认取最新active"),
    db: Session = Depends(get_db),
    entity_id: int = Depends(get_entity_id),
):
    """预算版现金流量表 — 复用 CASH_FLOW_LINES，每行叠加 预算值/实际值/差异"""
    if period is None:
        period = datetime.now().strftime("%Y-%m")

    section_cfg = [
        {"key": "operating", "name": "一、经营活动产生的现金流量", "short": "经营活动"},
        {"key": "investing", "name": "二、投资活动产生的现金流量", "short": "投资活动"},
        {"key": "financing", "name": "三、筹资活动产生的现金流量", "short": "筹资活动"},
    ]

    sections = []
    found_versions = set()

    for sc in section_cfg:
        lines = []
        subtotal_actual = subtotal_budget = 0.0
        sec_has_budget = False
        for line in CASH_FLOW_LINES:
            if line["section"] != sc["key"]:
                continue
            map_cfg = CASH_FLOW_PROFORMA_MAP.get(line["code"]) or {}
            kpi_code = map_cfg.get("kpi_code")
            note = map_cfg.get("note")
            actual = _proforma_cf_actual(db, line, period)
            budget, source, ver = None, "none", None
            kpi = _find_kpi_by_code(db, kpi_code, entity_id) if kpi_code else None
            if kpi:
                budget, source, ver = _proforma_budget(db, kpi.id, period, version)
            has_budget = budget is not None
            if has_budget:
                sec_has_budget = True
                if ver:
                    found_versions.add(ver)
            if actual is not None:
                subtotal_actual += actual
            if budget is not None:
                subtotal_budget += budget
            dev = _proforma_deviation(actual, budget)
            lines.append({
                "code": line["code"],
                "name": line["name"],
                "actual_value": round(actual, 2) if actual is not None else None,
                "budget_value": budget,
                "deviation_amount": dev.get("deviation_amount"),
                "deviation_rate": dev.get("deviation_rate"),
                "has_budget": has_budget,
                "mapped_kpi_code": kpi_code,
                "ratio_kpi": False,
                "budget_source": source,
                "note": note,
            })
        # 经营净额：优先取 F_OP_CFLOW（真实），预算取 F_OP_CFLOW 预算
        net_actual = subtotal_actual
        net_budget = subtotal_budget
        if sc["key"] == "operating":
            op_kpi = _find_kpi_by_code(db, "F_OP_CFLOW", entity_id)
            if op_kpi:
                op_actual = _get_kpi_val(db, "F_OP_CFLOW", period, entity_id)
                if op_actual is not None:
                    net_actual = round(float(op_actual), 2)
                op_budget, op_source, op_ver = _proforma_budget(db, op_kpi.id, period, version)
                if op_budget is not None:
                    net_budget = op_budget
                    sec_has_budget = True
                    if op_ver:
                        found_versions.add(op_ver)
        sections.append({
            "key": sc["key"],
            "name": sc["name"],
            "short": sc["short"],
            "net_actual": round(net_actual, 2),
            "net_budget": round(net_budget, 2),
            "has_budget": sec_has_budget,
            "lines": lines,
        })

    net_increase_actual = round(sum(s["net_actual"] for s in sections), 2)
    net_increase_budget = round(sum(s["net_budget"] for s in sections), 2)

    return {
        "period": period,
        "budget_version": _proforma_versions(found_versions),
        "requested_version": version,
        "title": f"预算版现金流量表（{period}）",
        "sections": sections,
        "summary": {
            "net_increase_actual": net_increase_actual,
            "net_increase_budget": net_increase_budget,
        },
        "budget_source_hint": "budget_plan=预算方案 / target_split=KPI目标值按月分摊 / none=无预算",
    }