HEL-282: 写库路径事务提交与审计留痕自查修复

同类未提交即 close 回滚、业务与审计拆成两笔事务的路径一并收进可嵌套事务边界。

Co-authored-by: Cursor <cursoragent@cursor.com>
Co-authored-by: multica-agent <github@multica.ai>

tests/test_ledger_events.py

@@ -257,6 +257,56 @@ class ProjectionTests(LedgerBase):
         self.assertEqual("confirmed", revision["state"])
         self.assertEqual("receivable", revision["subject_code"])
 
+    def test_reopen_subject_survives_connection_close(self) -> None:
+        """HEL-282: create_event used to commit the replacement event while
+        the bank-source re-claim stayed uncommitted; close() dropped the claim."""
+        from bank_importer.db import connect as db_connect
+
+        self.pair(self.company_a, self.company_b, "100.00")
+        ledger_events.reconcile_bank_events(self.connection, actor=self.admin)
+        original_id = self.ledger_events()[0]["id"]
+        subjects.confirm_subject(
+            self.connection, original_id,
+            perspective_company_id=self.company_a, subject_code="receivable",
+            reason="确认应收", expected_revision=1, request_key="k1",
+            actor=self.admin,
+        )
+        new_id, _ = ledger_events.reopen_subject(
+            self.connection, original_id,
+            reason="科目复核更正为其他应收", actor=self.admin,
+        )
+        self.connection.close()
+        fresh = db_connect(self.db_path)
+        try:
+            claim = fresh.execute(
+                "SELECT ledger_event_id FROM ledger_event_bank_sources"
+            ).fetchone()
+            new_state = fresh.execute(
+                """
+                SELECT r.state FROM current_ledger_event_revisions c
+                JOIN ledger_event_revisions r ON r.id = c.revision_id
+                WHERE c.ledger_event_id = ?
+                """,
+                (new_id,),
+            ).fetchone()
+            suggestions = fresh.execute(
+                "SELECT COUNT(*) AS n FROM ledger_subject_suggestions WHERE ledger_event_id = ?",
+                (new_id,),
+            ).fetchone()["n"]
+            reversal = fresh.execute(
+                """
+                SELECT COUNT(*) AS n FROM ledger_event_revisions
+                WHERE posting_kind = 'reversal' AND reverses_ledger_event_id = ?
+                """,
+                (original_id,),
+            ).fetchone()["n"]
+        finally:
+            fresh.close()
+        self.assertEqual(new_id, claim["ledger_event_id"])
+        self.assertEqual("pending_subject", new_state["state"])
+        self.assertGreaterEqual(suggestions, 1)
+        self.assertEqual(1, reversal)
+
 
 class SubjectSuggestionTests(LedgerBase):
     def test_mirror_mapping_is_symmetric(self) -> None: