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）
2026-09-16 01:17:09 +08:00
..
2026-05-28 17:42:15 +08:00
2026-07-12 17:46:08 +08:00
2026-09-14 17:39:53 +08:00
2026-08-27 12:50:30 +08:00
2026-07-27 17:16:01 +08:00
2026-09-15 18:36:46 +08:00
2026-07-27 17:16:01 +08:00
2026-09-15 17:00:52 +08:00
2026-09-15 17:00:52 +08:00
2026-09-15 17:00:52 +08:00
2026-08-30 19:16:19 +08:00
2026-09-12 11:09:16 +08:00
2026-09-03 18:08:27 +08:00
2026-08-27 10:59:56 +08:00
2026-09-15 18:36:46 +08:00
2026-09-15 18:36:46 +08:00
2026-09-14 20:37:12 +08:00
2026-09-13 07:38:58 +08:00
2026-09-11 17:13:07 +08:00
2026-09-15 18:36:46 +08:00
2026-09-03 01:22:46 +08:00
2026-08-27 15:51:19 +08:00
2026-09-05 09:10:35 +08:00
2026-09-10 09:56:50 +08:00
2026-09-14 17:39:53 +08:00
2026-08-26 07:51:39 +08:00
2026-09-14 17:39:53 +08:00
2026-08-30 10:27:01 +08:00
2026-07-27 17:16:01 +08:00
2026-09-15 17:00:52 +08:00
2026-09-15 18:12:05 +08:00
2026-08-26 06:53:25 +08:00
2026-09-15 17:00:52 +08:00
2026-09-14 17:39:53 +08:00
2026-09-14 18:12:38 +08:00
2026-07-27 17:16:01 +08:00
2026-09-14 17:39:53 +08:00
2026-09-14 17:39:53 +08:00
2026-09-14 17:39:53 +08:00
2026-09-14 17:39:53 +08:00
2026-07-27 17:16:01 +08:00
2026-07-12 17:46:08 +08:00
2026-07-12 17:46:08 +08:00
2026-09-14 17:39:53 +08:00
2026-08-20 06:57:24 +08:00
2026-08-30 23:13:32 +08:00
2026-09-16 01:17:09 +08:00
2026-09-15 17:00:52 +08:00
2026-09-12 10:42:46 +08:00
2026-09-15 18:36:46 +08:00
2026-09-14 17:39:53 +08:00
2026-09-14 17:39:53 +08:00
2026-08-25 23:59:33 +08:00
2026-08-20 06:57:24 +08:00
2026-09-11 17:25:24 +08:00
2026-09-11 17:27:12 +08:00
2026-08-20 06:57:24 +08:00
2026-07-12 17:46:08 +08:00
2026-07-12 17:46:08 +08:00
2026-07-12 17:46:08 +08:00
2026-09-14 19:05:16 +08:00
2026-09-14 19:05:16 +08:00