feat(finance): 支持代录指定客服账户，并上线影子总账/对账/关账/快手平台退款
- 人工确认履约：管理员/财务/运营可传 fundAccountId / creditOwnerAdminUserId 指定客服备用金/积分账户；客服仍强制本人账户 - 新增迁移 112：finance_accounts / journal_entries / journal_lines / periods / reconciliations / reconciliation_items，种子 11 个科目 - 影子总账：销售事实按日生成收入/退款/成本凭证，支持手工凭证、试算平衡； 不接管钱包余额；总账同步接入定时任务与退款重算 - 期间关账/反关账：关账先补凭证并校验试算平衡，closed 期间禁止新增凭证 - 平台对账：JSON 账单导入，按 provider + platform_order_id 匹配订单/退款， 标记 matched/amount_mismatch/missing_order/missing_refund/duplicate - 平台退款：快手行业（91）同意退款 API 接入，成功后落 source=platform； 抖音/拼多多返回 501，保留手工退款 - 新增后台「财务 → 总账与对账」页面（总账/期间/对账三个 Tab） - 集成测试扩展到代录、总账平衡、关账阻断、手工凭证、对账匹配 验证：backend check 844（840 pass / 4 skip）；frontend check 172 + build； 迁移 112 在 scratch 库全量执行并重跑幂等；本地生产副本已升级到 112， 销售事实同步 56 条凭证，借贷合计 1,885,351,864 = 1,885,351,864。
This commit is contained in:
yml2213
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-- 112_finance_ledger.sql
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-- 财务总账（影子账）：科目、凭证、期间关账、平台对账。
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--
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-- 设计边界：
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-- * 影子账不接管现有钱包余额；现有 worker_wallets / fund_accounts 仍是运行时权威。
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-- * 凭证按业务/日期幂等（event_type + ref_type + ref_id 唯一），可重复同步。
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-- * 销售事实同步按日生成收入/退款/成本凭证；人工确认履约时补记「付款冲应付」凭证。
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-- * 期间关账只阻断该期间的新凭证，不修改历史凭证。
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--
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-- 全部建表/种子幂等。
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CREATE TABLE IF NOT EXISTS finance_accounts (
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account_code TEXT PRIMARY KEY,
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account_name TEXT NOT NULL,
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account_type TEXT NOT NULL
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CHECK (account_type IN ('asset', 'liability', 'equity', 'revenue', 'expense')),
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normal_side TEXT NOT NULL CHECK (normal_side IN ('debit', 'credit')),
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parent_code TEXT REFERENCES finance_accounts(account_code) ON DELETE RESTRICT,
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status TEXT NOT NULL DEFAULT 'active' CHECK (status IN ('active', 'archived')),
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description TEXT NOT NULL DEFAULT '',
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created_at TIMESTAMPTZ NOT NULL,
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updated_at TIMESTAMPTZ NOT NULL
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);
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CREATE TABLE IF NOT EXISTS finance_journal_entries (
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id BIGSERIAL PRIMARY KEY,
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entry_no TEXT NOT NULL UNIQUE,
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event_type TEXT NOT NULL,
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ref_type TEXT NOT NULL,
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ref_id TEXT NOT NULL,
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occurred_at TIMESTAMPTZ NOT NULL,
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period_key TEXT NOT NULL,
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status TEXT NOT NULL DEFAULT 'posted' CHECK (status IN ('posted', 'reversed')),
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memo TEXT NOT NULL DEFAULT '',
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metadata_json JSONB NOT NULL DEFAULT '{}'::jsonb,
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created_at TIMESTAMPTZ NOT NULL,
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updated_at TIMESTAMPTZ NOT NULL,
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UNIQUE (event_type, ref_type, ref_id)
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);
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CREATE INDEX IF NOT EXISTS idx_finance_entries_period
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ON finance_journal_entries (period_key, occurred_at DESC);
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CREATE INDEX IF NOT EXISTS idx_finance_entries_ref
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ON finance_journal_entries (ref_type, ref_id);
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CREATE TABLE IF NOT EXISTS finance_journal_lines (
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id BIGSERIAL PRIMARY KEY,
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entry_id BIGINT NOT NULL REFERENCES finance_journal_entries(id) ON DELETE CASCADE,
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line_no INTEGER NOT NULL,
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account_code TEXT NOT NULL REFERENCES finance_accounts(account_code) ON DELETE RESTRICT,
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debit_fen BIGINT NOT NULL DEFAULT 0,
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credit_fen BIGINT NOT NULL DEFAULT 0,
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memo TEXT NOT NULL DEFAULT '',
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dimensions_json JSONB NOT NULL DEFAULT '{}'::jsonb,
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created_at TIMESTAMPTZ NOT NULL,
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CHECK (debit_fen >= 0 AND credit_fen >= 0),
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CHECK ((debit_fen > 0) <> (credit_fen > 0)),
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UNIQUE (entry_id, line_no)
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);
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CREATE INDEX IF NOT EXISTS idx_finance_lines_account
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ON finance_journal_lines (account_code);
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CREATE TABLE IF NOT EXISTS finance_periods (
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period_key TEXT PRIMARY KEY,
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starts_at TIMESTAMPTZ NOT NULL,
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ends_at TIMESTAMPTZ NOT NULL,
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status TEXT NOT NULL DEFAULT 'open' CHECK (status IN ('open', 'closed')),
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summary_json JSONB NOT NULL DEFAULT '{}'::jsonb,
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closed_at TIMESTAMPTZ,
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closed_by_admin_user_id BIGINT REFERENCES admin_users(id) ON DELETE SET NULL,
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created_at TIMESTAMPTZ NOT NULL,
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updated_at TIMESTAMPTZ NOT NULL
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);
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CREATE TABLE IF NOT EXISTS finance_reconciliations (
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id BIGSERIAL PRIMARY KEY,
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provider TEXT NOT NULL,
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period_from DATE NOT NULL,
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period_to DATE NOT NULL,
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source TEXT NOT NULL DEFAULT 'manual_import',
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status TEXT NOT NULL DEFAULT 'imported'
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CHECK (status IN ('imported', 'matched', 'differences', 'resolved')),
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expected_fen BIGINT NOT NULL DEFAULT 0,
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actual_fen BIGINT NOT NULL DEFAULT 0,
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diff_fen BIGINT NOT NULL DEFAULT 0,
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summary_json JSONB NOT NULL DEFAULT '{}'::jsonb,
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imported_by_admin_user_id BIGINT REFERENCES admin_users(id) ON DELETE SET NULL,
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resolved_at TIMESTAMPTZ,
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created_at TIMESTAMPTZ NOT NULL,
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updated_at TIMESTAMPTZ NOT NULL
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);
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CREATE INDEX IF NOT EXISTS idx_finance_reconciliations_period
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ON finance_reconciliations (provider, period_from DESC, id DESC);
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CREATE TABLE IF NOT EXISTS finance_reconciliation_items (
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id BIGSERIAL PRIMARY KEY,
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reconciliation_id BIGINT NOT NULL
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REFERENCES finance_reconciliations(id) ON DELETE CASCADE,
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line_no INTEGER NOT NULL,
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provider TEXT NOT NULL,
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platform_order_id TEXT NOT NULL DEFAULT '',
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external_ref TEXT NOT NULL DEFAULT '',
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entry_type TEXT NOT NULL CHECK (entry_type IN ('sale', 'refund')),
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amount_fen BIGINT NOT NULL,
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occurred_at TIMESTAMPTZ,
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matched_order_id BIGINT,
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matched_refund_id BIGINT,
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expected_fen BIGINT,
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diff_fen BIGINT,
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match_status TEXT NOT NULL
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CHECK (match_status IN (
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'matched', 'amount_mismatch', 'missing_order', 'missing_refund', 'duplicate'
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)),
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detail_json JSONB NOT NULL DEFAULT '{}'::jsonb,
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created_at TIMESTAMPTZ NOT NULL,
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UNIQUE (reconciliation_id, line_no)
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);
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CREATE INDEX IF NOT EXISTS idx_finance_reconciliation_items_status
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ON finance_reconciliation_items (reconciliation_id, match_status);
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-- 科目表（可按业务裁剪；借贷方向先定死）
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INSERT INTO finance_accounts (
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account_code, account_name, account_type, normal_side, description, created_at, updated_at
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)
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VALUES
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('1001', '银行存款', 'asset', 'debit', '公司银行/支付通道资金', NOW(), NOW()),
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('1002', '客服备用金', 'asset', 'debit', '已拨付给客服的备用金', NOW(), NOW()),
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('1101', '应收账款-平台', 'asset', 'debit', '平台待结算/待收款', NOW(), NOW()),
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('1201', '预付账款-客服积分', 'asset', 'debit', '已充值到平台的客服积分', NOW(), NOW()),
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('2001', '应付履约款', 'liability', 'credit', '应付打手/人工履约成本', NOW(), NOW()),
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('2005', '其他应付-垫付人', 'liability', 'credit', '客服垫付待核销', NOW(), NOW()),
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('3001', '投入资金/权益', 'equity', 'credit', '股东投入与期初权益', NOW(), NOW()),
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('4001', '商品销售收入', 'revenue', 'credit', '按用户实付确认的收入', NOW(), NOW()),
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('4101', '退款冲减', 'revenue', 'debit', '退款冲减收入（借方）', NOW(), NOW()),
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('5001', '履约成本', 'expense', 'debit', '打手报酬/人工/自动发货成本', NOW(), NOW()),
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('5101', '人工履约成本', 'expense', 'debit', '人工客服实际垫付成本', NOW(), NOW())
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ON CONFLICT (account_code) DO UPDATE
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SET account_name = EXCLUDED.account_name,
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account_type = EXCLUDED.account_type,
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normal_side = EXCLUDED.normal_side,
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description = EXCLUDED.description,
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updated_at = NOW();
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COMMENT ON TABLE finance_accounts IS '会计科目表；影子总账使用，不接管业务钱包余额';
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COMMENT ON TABLE finance_journal_entries IS '凭证头；event_type + ref_type + ref_id 保证业务幂等';
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COMMENT ON TABLE finance_journal_lines IS '凭证行；每行只能借或贷，单张凭证借贷必须平衡';
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COMMENT ON TABLE finance_periods IS '会计期间；closed 期间禁止新增凭证';
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COMMENT ON TABLE finance_reconciliations IS '平台对账批次：导入平台账单后与订单/退款匹配';
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COMMENT ON TABLE finance_reconciliation_items IS '对账明细：matched / amount_mismatch / missing_* / duplicate';
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