feat(finance): 完成财务控制、L1 钱包硬化与迁移收敛

- P0/P1：影子总账追加调整、关账/退款/资金/积分幂等、成本版本追溯、对账订单项维度
- 迁移收敛：原 103–114 合并为 103_finance_foundation、104_finance_controls、105_work_order_consignment
- 数据：L1 钱包 BIGINT/CHECK/奖励幂等；重复奖励审计口径修正与人工核对清单
- 报表：销售毛利缺失成本收入提示，旧收支页明确现金流口径
- 文档：同步迁移基线、合并评估、代码复核与上线说明

apps/backend/src/services/admin/admin-fund-service.ts

@@ -263,6 +263,10 @@ function normalizePayeeType(value: unknown): string {
   return normalized
 }
 
+function normalizeRequestId(value: unknown): string {
+  return text(value).slice(0, 80)
+}
+
 function normalizeReconciliationStatus(value: unknown): string {
   const normalized = text(value)
   if (!RECONCILIATION_STATUSES.has(normalized)) {
@@ -1215,34 +1219,46 @@ async function insertEntry(
     evidence: JsonObject[]
     note: string
     createdAt: string
+    requestId?: string
   },
 ) {
-  const result = await client.query<FundEntryRow>(
-    `
-      INSERT INTO fund_entries (
-        entry_no, account_id, entry_type, amount_fen, balance_after_fen,
-        transfer_no, counterparty_account_id, reconciliation_id, occurred_at,
-        created_by_admin_user_id, evidence_json, note, created_at
-      ) VALUES ($1, $2, $3, $4, $5, $6, $7, $8, $9, $10, $11::jsonb, $12, $13)
-      RETURNING *
-    `,
-    [
-      generateNo('FE'),
-      input.accountId,
-      input.entryType,
-      input.amountFen,
-      input.balanceAfterFen,
-      input.transferNo || '',
-      input.counterpartyAccountId || null,
-      input.reconciliationId || null,
-      input.occurredAt,
-      input.actorUserId,
-      JSON.stringify(input.evidence),
-      input.note,
-      input.createdAt,
-    ],
-  )
-  return result.rows[0]
+  try {
+    const result = await client.query<FundEntryRow>(
+      `
+        INSERT INTO fund_entries (
+          entry_no, account_id, entry_type, amount_fen, balance_after_fen,
+          transfer_no, counterparty_account_id, reconciliation_id, occurred_at,
+          created_by_admin_user_id, evidence_json, note, created_at, request_id
+        ) VALUES ($1, $2, $3, $4, $5, $6, $7, $8, $9, $10, $11::jsonb, $12, $13, $14)
+        RETURNING *
+      `,
+      [
+        generateNo('FE'),
+        input.accountId,
+        input.entryType,
+        input.amountFen,
+        input.balanceAfterFen,
+        input.transferNo || '',
+        input.counterpartyAccountId || null,
+        input.reconciliationId || null,
+        input.occurredAt,
+        input.actorUserId,
+        JSON.stringify(input.evidence),
+        input.note,
+        input.createdAt,
+        input.requestId || '',
+      ],
+    )
+    return result.rows[0]
+  } catch (error) {
+    if ((error as { code?: string }).code === '23505') {
+      throw createHttpError('该请求已处理，请勿重复提交', {
+        statusCode: 409,
+        errorCode: 'fund_request_duplicate',
+      })
+    }
+    throw error
+  }
 }
 
 export async function createAdminFundFunding(payload: JsonObject, session: AdminSession) {
@@ -1259,6 +1275,7 @@ export async function createAdminFundFunding(payload: JsonObject, session: Admin
   const evidence = normalizeEvidence(payload.evidence || payload.evidenceFiles)
   const note = text(payload.note)
   assertEvidenceOrNote(evidence, note)
+  const requestId = normalizeRequestId(payload.requestId ?? payload.request_id)
   const now = nowIso()
 
   return withTransaction(async (client) => {
@@ -1293,6 +1310,7 @@ export async function createAdminFundFunding(payload: JsonObject, session: Admin
       evidence,
       note,
       createdAt: now,
+      requestId,
     })
 
     return {
@@ -1315,6 +1333,7 @@ export async function createAdminFundIssue(payload: JsonObject, session: AdminSe
   const evidence = normalizeEvidence(payload.evidence || payload.evidenceFiles)
   const note = text(payload.note)
   assertEvidenceOrNote(evidence, note)
+  const requestId = normalizeRequestId(payload.requestId ?? payload.request_id)
 
   const supervisorAccountId = await resolveSupervisorAccountId(payload, session)
   const now = nowIso()
@@ -1374,6 +1393,7 @@ export async function createAdminFundIssue(payload: JsonObject, session: AdminSe
       evidence,
       note,
       createdAt: now,
+      requestId,
     })
     const agentEntry = await insertEntry(client, {
       accountId: agentAccountId,
@@ -1387,6 +1407,7 @@ export async function createAdminFundIssue(payload: JsonObject, session: AdminSe
       evidence,
       note,
       createdAt: now,
+      requestId,
     })
 
     return {
@@ -1435,6 +1456,7 @@ export async function createAdminFundReturn(payload: JsonObject, session: AdminS
   const evidence = normalizeEvidence(payload.evidence || payload.evidenceFiles)
   const note = text(payload.note)
   assertEvidenceOrNote(evidence, note)
+  const requestId = normalizeRequestId(payload.requestId ?? payload.request_id)
 
   const agent = await selectAccountRow(agentAccountId)
   if (!agent || agent.account_type !== 'agent') {
@@ -1513,6 +1535,7 @@ export async function createAdminFundReturn(payload: JsonObject, session: AdminS
       evidence,
       note,
       createdAt: now,
+      requestId,
     })
     const supervisorEntry = await insertEntry(client, {
       accountId: supervisorAccountId,
@@ -1526,6 +1549,7 @@ export async function createAdminFundReturn(payload: JsonObject, session: AdminS
       evidence,
       note,
       createdAt: now,
+      requestId,
     })
 
     return {
@@ -1588,6 +1612,7 @@ export type FundExpenseWriteInput = {
   note: string
   actorUserId: number
   allowDuplicate?: boolean
+  requestId?: string
 }
 
 /**
@@ -1667,6 +1692,7 @@ export async function writeFundExpense(
     evidence: input.evidence,
     note: input.note,
     createdAt: now,
+    requestId: input.requestId || '',
   })
   const entryRow = requiredRow(entry, '写入支出流水失败')
 
@@ -1767,6 +1793,7 @@ export async function createAdminFundExpense(payload: JsonObject, session: Admin
   }
 
   const allowDuplicate = payload.allowDuplicate === true
+  const requestId = normalizeRequestId(payload.requestId ?? payload.request_id)
 
   return withTransaction(async (client) => {
     const written = await writeFundExpense(client, {
@@ -1785,6 +1812,7 @@ export async function createAdminFundExpense(payload: JsonObject, session: Admin
       note,
       actorUserId: session.userId,
       allowDuplicate,
+      requestId,
     })
     return { expense: mapManualExpense(written.expense) }
   })
@@ -2084,22 +2112,8 @@ export async function confirmAdminFundReconciliation(
     })
   }
 
-  const differenceFen = toNumber(reconciliation.difference_fen)
   const reason = text(payload.reason) || reconciliation.reason
-  if (differenceFen !== 0) {
-    if (!hasFundPermission(session, 'fund.adjust')) {
-      throw createHttpError('有差异的对账需要财务或管理员调整', {
-        statusCode: 403,
-        errorCode: 'fund_adjust_forbidden',
-      })
-    }
-    if (!reason) {
-      throw createHttpError('有差异时必须填写差异原因', {
-        statusCode: 400,
-        errorCode: 'fund_reconciliation_reason_required',
-      })
-    }
-  }
+  const actualBalanceFen = toNumber(reconciliation.actual_balance_fen)
 
   const now = nowIso()
   return withTransaction(async (client) => {
@@ -2112,8 +2126,28 @@ export async function confirmAdminFundReconciliation(
       })
     }
 
+    // 关键：用“确认时点的当前余额”重算差额，而不是创建对账时的旧差额。
+    // 否则创建后发生的发放/支出/缴回会让调整后的余额仍然不等于实际盘点。
+    const currentBalanceFen = toNumber(account.balance_fen)
+    const differenceFen = actualBalanceFen - currentBalanceFen
+
     if (differenceFen !== 0) {
-      const nextBalance = toNumber(account.balance_fen) + differenceFen
+      if (!hasFundPermission(session, 'fund.adjust')) {
+        throw createHttpError('有差异的对账需要财务或管理员调整', {
+          statusCode: 403,
+          errorCode: 'fund_adjust_forbidden',
+        })
+      }
+      if (!reason) {
+        throw createHttpError('有差异时必须填写差异原因', {
+          statusCode: 400,
+          errorCode: 'fund_reconciliation_reason_required',
+        })
+      }
+    }
+
+    if (differenceFen !== 0) {
+      const nextBalance = currentBalanceFen + differenceFen
       if (nextBalance < 0) {
         throw createHttpError('调整后余额不能为负', {
           statusCode: 409,
@@ -2129,7 +2163,7 @@ export async function confirmAdminFundReconciliation(
         entryType: 'adjustment',
         amountFen: differenceFen,
         balanceAfterFen: nextBalance,
-        reconciliationId: reconciliationId,
+        reconciliationId,
         occurredAt: now,
         actorUserId: session.userId,
         evidence: normalizeEvidence(payload.evidence || reconciliation.evidence_json),
@@ -2141,11 +2175,16 @@ export async function confirmAdminFundReconciliation(
     await client.query(
       `
         UPDATE fund_reconciliations
-        SET status = 'confirmed', reason = $1, confirmed_by_admin_user_id = $2,
-            confirmed_at = $3, updated_at = $3
+        SET status = 'confirmed',
+            reason = $1,
+            system_balance_fen = $5,
+            difference_fen = $6,
+            confirmed_by_admin_user_id = $2,
+            confirmed_at = $3,
+            updated_at = $3
         WHERE id = $4
       `,
-      [reason, session.userId, now, reconciliationId],
+      [reason, session.userId, now, reconciliationId, currentBalanceFen, differenceFen],
     )
 
     const updated = await client.query<ReconciliationRow>(