fix(finance): 销售事实只统计已支付订单并扣减退款

- 事实范围增加 pay_status IN ('paid','refunded')
- 关联 order_refunds 已确认退款，净收入/毛利按扣除退款计算
- 补回归断言，防止再次出现退款不减收入

apps/backend/src/services/finance/finance-controls.test.ts

@@ -152,3 +152,22 @@ test('销售毛利必须同时暴露缺失成本收入，避免只看毛利绝
   assert.ok(source.includes('cost_missing_revenue_fen'))
   assert.ok(source.includes('costMissingRevenueFen'))
 })
+
+test('销售事实必须只统计已支付订单，并扣减已确认退款', async () => {
+  const source = await read(new URL('./sales-facts-channel-service.ts', import.meta.url))
+  assert.ok(source.includes("o.pay_status IN ('paid', 'refunded')"), '必须过滤未支付订单')
+  assert.ok(source.includes('order_refunds'), '必须读取退款表')
+  assert.ok(source.includes("r.status = 'confirmed'"), '只计入已确认退款')
+  assert.ok(source.includes('SUM(revenue_fen) - SUM(refund_fen)'), '净收入必须扣减退款')
+  assert.ok(
+    source.includes('SUM(revenue_fen) - SUM(refund_fen) - SUM(cost_fen)'),
+    '毛利必须基于净收入',
+  )
+})
+
+test('人工确认后必须立刻重算该业务日事实与总账', async () => {
+  const source = await read(new URL('./manual-fulfillment-service.ts', import.meta.url))
+  assert.ok(source.includes('refreshFactsForOrderItem'), '确认后必须刷新事实')
+  assert.ok(source.includes('rebuildChannelSalesDailyFacts'), '必须重算渠道销售事实')
+  assert.ok(source.includes('syncFinanceLedgerFromFacts'), '必须同步总账')
+})

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

@@ -77,16 +77,25 @@ export async function rebuildChannelSalesDailyFacts(input: {
           FROM order_items oi
           JOIN orders o ON o.id = oi.order_id
           WHERE oi.fulfillment_status IN ('assigned', 'pending')
+            AND o.pay_status IN ('paid', 'refunded')
             AND (COALESCE(o.paid_at, o.created_at) AT TIME ZONE 'Asia/Shanghai')::date
               BETWEEN $1::date AND $2::date
         ),
+        refunded AS (
+          SELECT r.order_item_id, SUM(r.amount_fen)::bigint AS refund_fen
+          FROM order_refunds r
+          WHERE r.status = 'confirmed'
+          GROUP BY r.order_item_id
+        ),
         costed AS (
           SELECT
             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,
             COALESCE(c.has_actual, FALSE) AS has_actual
           FROM scope s
+          LEFT JOIN refunded rf ON rf.order_item_id = s.order_item_id
           LEFT JOIN (
             SELECT
               cs.order_item_id,
@@ -114,8 +123,8 @@ export async function rebuildChannelSalesDailyFacts(input: {
           COUNT(*)::int,
           SUM(quantity),
           SUM(revenue_fen),
-          0,
-          SUM(revenue_fen),
+          SUM(refund_fen),
+          SUM(revenue_fen) - SUM(refund_fen),
           SUM(cost_fen),
           COUNT(*) FILTER (WHERE cost_missing)::int,
           CASE
@@ -124,7 +133,7 @@ export async function rebuildChannelSalesDailyFacts(input: {
             WHEN BOOL_AND(has_actual) THEN 'actual'
             ELSE 'estimated'
           END,
-          SUM(revenue_fen) - SUM(cost_fen),
+          SUM(revenue_fen) - SUM(refund_fen) - SUM(cost_fen),
           $3::timestamptz,
           $3::timestamptz,
           $3::timestamptz