feat(finance): 历史订单退款按退款日入账

- 迁移 116 新增 refund_adjustment 渠道值，并允许该类行净收入为负
- 销售事实按退款日聚合 archived 订单的已确认退款，写冲减行
- 退款后同时回填原销售日与退款日的事实与总账
- 退款同时重算相关订单项的费用快照（比例费按净收入）
- 前端渠道筛选与标签支持「历史退款冲减」

apps/backend/src/db/migrations/116_refund_adjustment_facts.sql

@@ -0,0 +1,39 @@
+-- 116_refund_adjustment_facts.sql
+--
+-- 断代后历史订单仍会退款：这些订单项已 archived、不参与正常销售事实，
+-- 需要在「退款发生日」记一笔冲减，否则退款在财务体系里完全丢失。
+-- 这里新增事实渠道值 refund_adjustment 承载这类冲减行。
+
+ALTER TABLE sales_daily_facts
+  DROP CONSTRAINT IF EXISTS chk_sales_daily_facts_fulfillment_mode;
+ALTER TABLE sales_daily_facts
+  DROP CONSTRAINT IF EXISTS chk_sales_daily_facts_channel;
+
+ALTER TABLE sales_daily_facts
+  ADD CONSTRAINT chk_sales_daily_facts_channel
+  CHECK (
+    channel IN (
+      'work_order', 'affiliate_dash', 'third_party_voucher',
+      'manual', 'unclassified', 'archived', 'refund_adjustment'
+    )
+  );
+
+COMMENT ON COLUMN sales_daily_facts.channel IS
+  '渠道维度：work_order / affiliate_dash / third_party_voucher / manual / unclassified / archived / refund_adjustment';
+
+-- 退款冲减行允许净收入为负（其余渠道仍要求非负）。
+ALTER TABLE sales_daily_facts
+  DROP CONSTRAINT IF EXISTS chk_sales_daily_facts_amounts;
+
+ALTER TABLE sales_daily_facts
+  ADD CONSTRAINT chk_sales_daily_facts_amounts
+  CHECK (
+    order_count >= 0
+    AND item_count >= 0
+    AND quantity >= 0
+    AND gross_revenue_fen >= 0
+    AND refund_amount_fen >= 0
+    AND (net_revenue_fen >= 0 OR channel = 'refund_adjustment')
+    AND cost_amount_fen >= 0
+    AND cost_missing_count >= 0
+  );

apps/backend/src/services/cost-center/cost-center-constants.ts

@@ -67,6 +67,7 @@ export type FulfillmentChannel =
   | 'pending'
   | 'archived'
   | 'unclassified'
+  | 'refund_adjustment'
 
 export const FULFILLMENT_CHANNELS = new Set<string>([
   'work_order',
@@ -76,6 +77,7 @@ export const FULFILLMENT_CHANNELS = new Set<string>([
   'pending',
   'archived',
   'unclassified',
+  'refund_adjustment',
 ])
 
 /**

apps/backend/src/services/finance/order-refund-service.ts

@@ -15,6 +15,7 @@ import { createHttpError } from '../../utils/http.js'
 import { generateRefundNo } from '../../utils/random.js'
 import { nowIso } from '../../utils/time.js'
 import { rebuildChannelSalesDailyFacts } from './sales-facts-channel-service.js'
+import { syncChannelCostSnapshots } from '../cost-center/cost-snapshot-service.js'
 import { approveKuaishouIndustryRefund } from '../platforms/kuaishou-industry/refund-service.js'
 import { syncFinanceLedgerFromFacts } from './finance-ledger-service.js'
 
@@ -326,12 +327,26 @@ export async function createManualRefund(
     }
   })
 
-  const basisDate = toChinaDate(written.basisAt)
-  if (basisDate) {
-    await rebuildChannelSalesDailyFacts({ dateFrom: basisDate, dateTo: basisDate })
-    await syncFinanceLedgerFromFacts({ dateFrom: basisDate, dateTo: basisDate })
+  // 比例类费用按净收入计：退款后重算相关订单项的费用快照，再回填事实。
+  try {
+    const refundedItems = await query<{ order_item_id: number }>(
+      'SELECT DISTINCT order_item_id FROM order_refunds WHERE id = ANY($1::bigint[])',
+      [written.insertedIds],
+    )
+    for (const row of refundedItems.rows) {
+      await syncChannelCostSnapshots({
+        afterId: Math.max(0, Number(row.order_item_id) - 1),
+        batchSize: 1,
+        maxBatches: 1,
+      })
+    }
+  } catch {
+    // 快照重算失败不影响退款本身，成本快照管道会兜底。
   }
 
+  const basisDate = toChinaDate(written.basisAt)
+  await refreshRefundDates(basisDate)
+
   const refunds = await listOrderRefunds(orderId)
   return {
     batchNo: written.batchNo,
@@ -441,10 +456,7 @@ export async function voidOrderRefund(
   })
 
   const rebuiltDate = toChinaDate(context.basisAt)
-  if (rebuiltDate) {
-    await rebuildChannelSalesDailyFacts({ dateFrom: rebuiltDate, dateTo: rebuiltDate })
-    await syncFinanceLedgerFromFacts({ dateFrom: rebuiltDate, dateTo: rebuiltDate })
-  }
+  await refreshRefundDates(rebuiltDate)
   const refunds = await listOrderRefunds(context.orderId)
   const refund = refunds.find((item) => item.id === id)
   if (!refund) {
@@ -540,6 +552,20 @@ function toChinaDate(value: string): string {
   return CHINA_DATE_FORMATTER.format(date)
 }
 
+/**
+ * 退款后回填事实与总账：
+ * - 原销售日：更新该订单项的收入/费用；
+ * - 退款日：生成历史订单（archived）的退款冲减行。
+ */
+async function refreshRefundDates(basisDate: string): Promise<void> {
+  const refundDate = CHINA_DATE_FORMATTER.format(new Date())
+  const dates = [basisDate, refundDate].filter(Boolean)
+  for (const date of [...new Set(dates)]) {
+    await rebuildChannelSalesDailyFacts({ dateFrom: date, dateTo: date })
+    await syncFinanceLedgerFromFacts({ dateFrom: date, dateTo: date })
+  }
+}
+
 function formatFen(value: number): string {
   return `¥${(Number(value || 0) / 100).toFixed(2)}`
 }

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

@@ -143,9 +143,47 @@ export async function rebuildChannelSalesDailyFacts(input: {
       [dateFrom, dateTo, computedAt],
     )
 
+    // 断代后历史订单的退款：按退款发生日记冲减行，否则这类退款会彻底丢失。
+    const adjustments = await client.query(
+      `
+        WITH adj AS (
+          SELECT
+            (r.refunded_at AT TIME ZONE 'Asia/Shanghai')::date AS stat_date,
+            o.provider,
+            o.shop_id,
+            COUNT(DISTINCT o.id)::int AS order_count,
+            COUNT(*)::int AS item_count,
+            SUM(r.amount_fen)::bigint AS refund_fen
+          FROM order_refunds r
+          JOIN order_items oi ON oi.id = r.order_item_id
+          JOIN orders o ON o.id = oi.order_id
+          WHERE r.status = 'confirmed'
+            AND oi.fulfillment_status = 'archived'
+            AND (r.refunded_at AT TIME ZONE 'Asia/Shanghai')::date
+              BETWEEN $1::date AND $2::date
+          GROUP BY 1, 2, 3
+        )
+        INSERT INTO sales_daily_facts (
+          stat_date, provider, shop_id, canonical_product_id, channel,
+          order_count, item_count, quantity,
+          gross_revenue_fen, refund_amount_fen, net_revenue_fen,
+          cost_amount_fen, cost_missing_count, cost_stage,
+          gross_profit_fen, computed_at, created_at, updated_at
+        )
+        SELECT
+          stat_date, provider, shop_id, NULL, 'refund_adjustment',
+          order_count, item_count, 0,
+          0, refund_fen, -refund_fen,
+          0, 0, 'actual',
+          -refund_fen, $3::timestamptz, $3::timestamptz, $3::timestamptz
+        FROM adj
+      `,
+      [dateFrom, dateTo, computedAt],
+    )
+
     return {
       deleted: deleted.rowCount || 0,
-      inserted: inserted.rowCount || 0,
+      inserted: (inserted.rowCount || 0) + (adjustments.rowCount || 0),
       skipped,
     }
   })

apps/frontend/src/pages/admin/AdminSalesProfitPage.tsx

@@ -41,6 +41,7 @@ const FULFILLMENT_MODE_OPTIONS = [
   { value: 'third_party_voucher', label: '第三方卡券' },
   { value: 'manual', label: '人工客服' },
   { value: 'unclassified', label: '未分类' },
+  { value: 'refund_adjustment', label: '历史退款冲减' },
   { value: 'archived', label: '历史归档' },
 ]
 
@@ -52,6 +53,7 @@ const FULFILLMENT_MODE_LABEL: Record<string, string> = {
   manual: '人工客服',
   archived: '历史归档',
   unclassified: '未分类',
+  refund_adjustment: '历史退款冲减',
 }
 
 const COST_STAGE_LABEL: Record<string, { label: string; color: string }> = {

apps/frontend/src/pages/admin/cost-center/CostExceptionPanel.tsx

@@ -52,6 +52,7 @@ const FULFILLMENT_MODE_LABELS: Record<string, string> = {
   pending: '待分类',
   archived: '历史归档',
   unclassified: '未分类',
+  refund_adjustment: '历史退款冲减',
 }
 
 const REASON_LABELS: Record<string, string> = {

apps/frontend/src/types/admin/cost-center.ts

@@ -8,6 +8,7 @@ export type FulfillmentChannel =
   | 'third_party_voucher'
   | 'legacy_platform'
   | 'manual'
+  | 'refund_adjustment'
 
 /** 商品来源：由 canonical_sku 前缀推导，空串表示未分类。 */
 export type ProductSource = 'affiliate_dash' | 'work_order' | 'third_party_voucher' | 'manual' | ''