fix(finance): 成本缺失按渠道期望成本项判定

- 采购/打手报酬/卡券采购各自校验对应成本项快照
- 人工渠道校验 manual_case 快照
- 未分类订单仍按「任意快照」兜底
- 平台费等通用费用不再把缺失成本掩盖成完整

apps/backend/src/services/finance/sales-facts-channel-service.ts

@@ -73,7 +73,13 @@ export async function rebuildChannelSalesDailyFacts(input: {
             oi.id AS order_item_id,
             o.id AS order_id,
             COALESCE(oi.normalized_quantity, oi.quantity, 1)::numeric AS quantity,
-            COALESCE(oi.revenue_amount_fen, 0)::bigint AS revenue_fen
+            COALESCE(oi.revenue_amount_fen, 0)::bigint AS revenue_fen,
+            CASE
+              WHEN oi.fulfillment_channel = 'affiliate_dash' THEN 'sys_affiliate_purchase'
+              WHEN oi.fulfillment_channel = 'third_party_voucher' THEN 'sys_third_party_voucher_cost'
+              WHEN oi.fulfillment_channel = 'work_order' THEN 'sys_work_order_reward'
+              ELSE NULL
+            END AS channel_cost_code
           FROM order_items oi
           JOIN orders o ON o.id = oi.order_id
           WHERE oi.fulfillment_status IN ('assigned', 'pending')
@@ -92,7 +98,27 @@ export async function rebuildChannelSalesDailyFacts(input: {
             s.*,
             COALESCE(rf.refund_fen, 0)::bigint AS refund_fen,
             COALESCE(c.cost_fen, 0)::bigint AS cost_fen,
-            (c.order_item_id IS NULL) AS cost_missing,
+            -- 成本缺失按「该渠道应有的成本项」判定，避免平台费快照把缺口掩盖掉。
+            CASE
+              WHEN s.channel_cost_code IS NOT NULL THEN NOT EXISTS (
+                SELECT 1
+                FROM cost_snapshots cs
+                JOIN cost_items ci ON ci.id = cs.cost_item_id
+                WHERE cs.order_item_id = s.order_item_id
+                  AND cs.superseded_at IS NULL
+                  AND ci.code = s.channel_cost_code
+              )
+              WHEN s.channel = 'manual' THEN NOT EXISTS (
+                SELECT 1 FROM cost_snapshots cs
+                WHERE cs.order_item_id = s.order_item_id
+                  AND cs.superseded_at IS NULL
+                  AND cs.subject_type = 'manual_case'
+              )
+              ELSE NOT EXISTS (
+                SELECT 1 FROM cost_snapshots cs
+                WHERE cs.order_item_id = s.order_item_id AND cs.superseded_at IS NULL
+              )
+            END AS cost_missing,
             COALESCE(c.has_actual, FALSE) AS has_actual
           FROM scope s
           LEFT JOIN refunded rf ON rf.order_item_id = s.order_item_id