HEL-270: 修复闭期补录未提交即回滚丢失（补回归测试）

Co-authored-by: multica-agent <github@multica.ai>

src/bank_importer/period_close.py

@@ -237,37 +237,41 @@ def record_late_arrivals(
         return 0
     now = utc_now()
     inserted = 0
-    for row_id, year_month in items:
-        existing = connection.execute(
-            "SELECT id FROM period_late_arrivals WHERE source_row_id = ?",
-            (row_id,),
-        ).fetchone()
-        if existing is not None:
-            continue
-        connection.execute(
-            """
-            INSERT INTO period_late_arrivals (
-                year_month, source_row_id, status, created_at, actor_user_id, actor_username
-            ) VALUES (?, ?, 'open', ?, ?, ?)
-            """,
-            (
+    # One transaction so the rows and their audit trail commit or roll back
+    # together; without it the caller's connection.close() silently rolled
+    # the late-arrival records back while the API still reported them.
+    with connection:
+        for row_id, year_month in items:
+            existing = connection.execute(
+                "SELECT id FROM period_late_arrivals WHERE source_row_id = ?",
+                (row_id,),
+            ).fetchone()
+            if existing is not None:
+                continue
+            connection.execute(
+                """
+                INSERT INTO period_late_arrivals (
+                    year_month, source_row_id, status, created_at, actor_user_id, actor_username
+                ) VALUES (?, ?, 'open', ?, ?, ?)
+                """,
+                (
+                    year_month,
+                    row_id,
+                    now,
+                    actor["id"] if actor is not None else None,
+                    _actor_name(actor),
+                ),
+            )
+            inserted += 1
+            _append_audit(
+                connection,
+                actor,
+                "late_arrival",
                 year_month,
-                row_id,
-                now,
-                actor["id"] if actor is not None else None,
-                _actor_name(actor),
-            ),
-        )
-        inserted += 1
-        _append_audit(
-            connection,
-            actor,
-            "late_arrival",
-            year_month,
-            object_label=f"源行 {row_id}",
-            reason="闭期后到达的流水，未改写已结账快照",
-            after={"source_row_id": row_id},
-        )
+                object_label=f"源行 {row_id}",
+                reason="闭期后到达的流水，未改写已结账快照",
+                after={"source_row_id": row_id},
+            )
     return inserted