Hermes CI Fix
ae6f71dbc0
feat(cma-report): 建账期初层 + 方向判定可信度 + 权益行科目集(M1/M2/M7,规则表 v1.1)
- M1 时点报表口径:余额 = 期初(report_opening_balances) + 累计发生额;期初只作用于取数层
(不生成凭证/不写 voucher_details/不改 kpi_values);basis=period 不套期初;受 effective_date 约束
- M2 期初未补 → direction_check_unreliable=true:报表/底稿带"期初未补,方向判定不可信"水印,
重分类触发只进底稿诊断(diagnostic_only),不落地对外行项目
- M7 权益行科目集 = {3001,3002,3101,3103,3104,3105}(含 4001/4002/4101/4103/4104 别名):补实收资本 3001
- 1901 待处理财产损溢过渡列报「其他流动资产」以保恒等式(M6 归因文案)
- 只读验收脚本 + 幂等导入器(dry-run 默认,--commit 门控)
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