HEL-269: 完成月结锁账、撤演示数据与代码收尾

锁账后写保护与闭期补录留痕；重开须审批并按版本链再结；列表/导出改走真实 API。

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

src/bank_importer/dashboard.py

@@ -109,11 +109,46 @@ def _company_rows(connection: sqlite3.Connection) -> list[sqlite3.Row]:
     ).fetchall()
 
 
+def _period_status_for_cutoff(
+    connection: sqlite3.Connection, cutoff: str
+) -> tuple[str | None, str]:
+    ym = str(cutoff or "")[:7]
+    exists = connection.execute(
+        "SELECT 1 FROM sqlite_master WHERE type = 'table' AND name = 'period_close_runs'"
+    ).fetchone()
+    if exists is None:
+        return None, "—"
+    row = connection.execute(
+        """
+        SELECT status FROM period_close_runs
+        WHERE year_month = ?
+        ORDER BY version DESC LIMIT 1
+        """,
+        (ym,),
+    ).fetchone()
+    mapping = {
+        "closed": ("closed", "已锁定"),
+        "reopened": ("reopened", "已重开"),
+        "failed": ("failed", "结账失败"),
+        "pending": ("pending", "待结账"),
+        "closing": ("closing", "处理中"),
+    }
+    if row is not None:
+        return mapping.get(row["status"], (row["status"], str(row["status"])))
+    locked = connection.execute(
+        "SELECT 1 FROM closed_periods WHERE year_month = ?", (ym,)
+    ).fetchone()
+    if locked is not None:
+        return "closed", "已锁定"
+    return None, "—"
+
+
 def company_summaries(
     connection: sqlite3.Connection, *, from_date: str, cutoff: str
 ) -> tuple[list[dict[str, object]], dict[str, object]]:
     companies = _company_rows(connection)
     events = _load_eligible(connection, from_date=from_date, cutoff=cutoff)
+    period_status, period_label = _period_status_for_cutoff(connection, cutoff)
 
     debit_total = ZERO
     credit_total = ZERO
@@ -125,8 +160,8 @@ def company_summaries(
             "detail_count": 0,
             "debit": ZERO,
             "credit": ZERO,
-            "period_status": None,
-            "period_status_label": "—",
+            "period_status": period_status,
+            "period_status_label": period_label,
         }
 
     for event in events: