B-44: 返修——多币种对方汇总、镜像科目筛选、冲销独立生效日、创建来源撤销边界与并发幂等

server.py

@@ -2435,6 +2435,7 @@ class AppHandler(SimpleHTTPRequestHandler):
                     actor=user,
                     subject_code=data.get("subject_code"),
                     target_ledger_event_id=data.get("target_ledger_event_id"),
+                    effective_at=data.get("effective_at"),
                 )
             except manual_records.ManualConflictError as exc:
                 self._send_json(409, {"status": "error", "message": str(exc)})
@@ -2495,7 +2496,9 @@ class AppHandler(SimpleHTTPRequestHandler):
             connection, from_=from_, cutoff=cutoff, currency=currency,
             company_id=company_id,
         )
-        buckets: dict[int, dict[str, object]] = {}
+        # Buckets are keyed by ``(counterparty, currency)``: amounts never mix
+        # across currencies, so one counterparty with CNY and USD yields two rows.
+        buckets: dict[tuple[int, str], dict[str, object]] = {}
         for event in events:
             counterparty = (
                 event["payee_company_id"]
@@ -2507,8 +2510,9 @@ class AppHandler(SimpleHTTPRequestHandler):
                 if int(event["payer_company_id"]) == int(company_id)
                 else event["payer_company_name"]
             )
+            key = (int(counterparty), event["currency"])
             bucket = buckets.setdefault(
-                counterparty,
+                key,
                 {
                     "counterparty_company_id": counterparty,
                     "counterparty_company_name": name,
@@ -2550,7 +2554,7 @@ class AppHandler(SimpleHTTPRequestHandler):
                 else row["payer_company_name"]
             )
             buckets.setdefault(
-                counterparty,
+                (int(counterparty), row["currency"]),
                 {
                     "counterparty_company_id": counterparty,
                     "counterparty_company_name": name,
@@ -2560,8 +2564,7 @@ class AppHandler(SimpleHTTPRequestHandler):
                 },
             )
         items = []
-        for counterparty, bucket in sorted(buckets.items()):
+        for (counterparty, cur), bucket in sorted(buckets.items()):
-            cur = bucket["currency"]
             signed = bucket["signed"]
             unresolved = positions.unresolved_for_company(
                 connection, company_id, cutoff, currency=cur,

src/bank_importer/manual_records.py

@@ -10,7 +10,7 @@ is never edited. Idempotency keys and UNIQUE claims prevent double counting.
 
 from __future__ import annotations
 
-from datetime import datetime
+from datetime import datetime, timedelta, timezone
 from decimal import Decimal, InvalidOperation
 import json
 import sqlite3
@@ -60,6 +60,11 @@ def _validate_date(value: object, field: str) -> str:
     return text
 
 
+def _business_today() -> str:
+    """Shanghai business date (the default reversal effective date)."""
+    return datetime.now(timezone(timedelta(hours=8))).date().isoformat()
+
+
 # ---------------------------------------------------------------------------
 # Submit
 # ---------------------------------------------------------------------------
@@ -144,18 +149,22 @@ def submit(
             raise ManualInputError("supersedes_record_id 无效。")
         supersedes_id = int(supersedes_record_id)
 
-    existing = connection.execute(
-        "SELECT id FROM manual_records WHERE company_id = ? AND request_key = ?",
-        (int(company_id), request_key),
-    ).fetchone()
-    if existing is not None:
-        return _record_payload(connection, existing["id"], idempotent_replay=True)
-
     now = utc_now()
     began = False
     if not connection.in_transaction:
         connection.execute("BEGIN IMMEDIATE")
         began = True
+    try:
+        # Re-check inside the write transaction: concurrent identical submits
+        # serialize here, so a replay is found before any INSERT.
+        existing = connection.execute(
+            "SELECT id FROM manual_records WHERE company_id = ? AND request_key = ?",
+            (int(company_id), request_key),
+        ).fetchone()
+        if existing is not None:
+            if began:
+                connection.commit()
+            return _record_payload(connection, existing["id"], idempotent_replay=True)
         try:
             cursor = connection.execute(
                 """
@@ -178,6 +187,18 @@ def submit(
                     actor["id"], now,
                 ),
             )
+        except sqlite3.IntegrityError:
+            # A concurrent identical submit won the race and committed first;
+            # surface the existing record idempotently instead of a UNIQUE 500.
+            if began:
+                connection.rollback()
+            existing = connection.execute(
+                "SELECT id FROM manual_records WHERE company_id = ? AND request_key = ?",
+                (int(company_id), request_key),
+            ).fetchone()
+            if existing is not None:
+                return _record_payload(connection, existing["id"], idempotent_replay=True)
+            raise
         record_id = int(cursor.lastrowid)
         _append_decision(
             connection, record_id, state="pending", action="submit",
@@ -279,14 +300,16 @@ def decide(
     actor: sqlite3.Row,
     subject_code: object = None,
     target_ledger_event_id: object = None,
+    effective_at: object = None,
 ) -> dict[str, object]:
     """Apply an administrator decision to a manual record.
 
     ``approve_new`` creates a confirmed ledger event; ``approve_link`` joins an
     existing ledger event without adding a second economic impact; ``return``
     and ``exception`` never produce a balance; ``reverse`` creates an opposite
-    reversal event (or detaches a linked claim). Replays return the earlier
+    reversal event (or detaches a linked claim) with an independent business
-    outcome via ``idempotency_key``.
+    effective date — explicit ``effective_at`` or the approval business day.
+    Replays return the earlier outcome via ``idempotency_key``.
     """
     reason = (reason or "").strip()
     if not reason:
@@ -350,7 +373,10 @@ def decide(
         else:  # reverse
             if current["state"] != "approved":
                 raise ManualConflictError("只有已批准记录可以冲销。")
-            outcome = _reverse(connection, record, current, actor, request_key, reason)
+            outcome = _reverse(
+                connection, record, current, actor, request_key, reason,
+                effective_at=effective_at,
+            )
 
         _store_audit(connection, record, current, action, outcome, reason, actor)
     except Exception:
@@ -455,6 +481,7 @@ def _reverse(
     actor: sqlite3.Row,
     request_key: str | None,
     reason: str,
+    effective_at: object = None,
 ) -> dict[str, object]:
     claim = manual_source_claim(connection, record["id"])
     if claim is None:
@@ -464,25 +491,30 @@ def _reverse(
     if revision is None:
         raise ManualConflictError("关联的往来事件没有当前修订。")
 
-    if revision["source_kind"] == "manual" and not _event_has_other_sources(
+    if _is_manual_creation_source(revision, record["id"]):
-        connection, event_id, record["id"]
+        # This record created the event (approve_new): it added the economic
-    ):
+        # impact, so reversing it must always produce an equal-amount reversal
-        # The manual record is the only economic source: reverse it with a new
+        # event — even when other manual evidence was later linked onto the
-        # opposite event at an independent effective date.
+        # same event. The original impact must not survive in balances.
+        if effective_at is not None and str(effective_at).strip():
+            effective_at = _validate_date(effective_at, "冲销生效日")
+        else:
+            effective_at = _business_today()
         create_reversal(
             connection,
             event_id,
             source_kind="manual",
             source_revision_token=str(record["id"]),
+            effective_at=effective_at,
             reason=reason,
             actor=actor,
             idempotency_key=request_key,
             rule_version="manual-record-v1",
         )
     else:
-        # The manual was linked evidence on a bank event: it never added a
+        # The manual was linked evidence (approve_link) on an event it never
-        # second impact, so reversing detaches the claim without a reversal
+        # created: it added no second impact, so reversing detaches the claim
-        # event; the bank impact stays.
+        # and the underlying economic impact stays.
         connection.execute(
             "DELETE FROM ledger_event_manual_sources WHERE manual_record_id = ?",
             (record["id"],),
@@ -495,17 +527,20 @@ def _reverse(
     return {"decision_id": decision_id, "ledger_event_id": None}
 
 
-def _event_has_other_sources(connection, event_id: int, manual_record_id: int) -> bool:
+def _is_manual_creation_source(revision: sqlite3.Row, manual_record_id: int) -> bool:
-    bank = connection.execute(
+    """True when ``manual_record_id`` created the event via ``approve_new``.
-        "SELECT 1 FROM ledger_event_bank_sources WHERE ledger_event_id = ? LIMIT 1",
+
-        (event_id,),
+    The creation source is recorded in the event's immutable revision
-    ).fetchone()
+    ``evidence_json``; a linked evidence record is never the creation source
-    other_manual = connection.execute(
+    and carries no second economic impact.
-        "SELECT 1 FROM ledger_event_manual_sources "
+    """
-        "WHERE ledger_event_id = ? AND manual_record_id != ? LIMIT 1",
+    if revision["source_kind"] != "manual":
-        (event_id, manual_record_id),
+        return False
-    ).fetchone()
+    try:
-    return bank is not None or other_manual is not None
+        evidence = json.loads(revision["evidence_json"] or "{}")
+    except (TypeError, ValueError):
+        return False
+    return evidence.get("manual_record_id") == manual_record_id
 
 
 def _store_audit(

src/bank_importer/positions.py

@@ -133,10 +133,11 @@ def _event_filters(
     if subject:
         if subject not in SUBJECTS:
             raise PositionInputError("科目筛选无效。")
-        conditions.append(
+        # The stored subject lives on one company's perspective; the viewer on
-            "(p.subject_code = ? OR (p.subject_code = ? AND p.subject_code = ?))"
+        # the other side sees its mirror. Match both so mirror events are never
-        )
+        # dropped from the filter.
-        params.extend([subject, MIRROR[subject], subject])
+        conditions.append("(p.subject_code = ? OR p.subject_code = ?)")
+        params.extend([subject, MIRROR[subject]])
     if posting_kind:
         conditions.append("p.posting_kind = ?")
         params.append(posting_kind)

src/bank_importer/subjects.py

@@ -209,8 +209,12 @@ def confirm_subject(
         raise SubjectInputError("必须填写科目确认依据。")
     if subject_code not in SUBJECTS:
         raise SubjectInputError("科目必须是应收/应付/其他应收/其他应付之一。")
-    subject_code = subject_code
 
+    began = False
+    if not connection.in_transaction:
+        connection.execute("BEGIN IMMEDIATE")
+        began = True
+    try:
         if request_key:
             existing = connection.execute(
                 """
@@ -221,6 +225,8 @@ def confirm_subject(
                 (ledger_event_id, request_key),
             ).fetchone()
             if existing is not None:
+                if began:
+                    connection.commit()
                 return _revision_payload(connection, existing)
 
         current = current_revision(connection, ledger_event_id)
@@ -228,17 +234,17 @@ def confirm_subject(
             raise SubjectConflictError("该事件不存在或没有当前修订。")
         if current["state"] != "pending_subject":
             raise SubjectConflictError("只有待确认科目的事件可以确认科目。")
-    if expected_revision is not None and int(expected_revision) != current["revision"]:
+        # ``expected_revision`` may be the revision row id (what the API/UI
+        # sends as ``ledger_revision_id``) or the per-event sequence number;
+        # both identify the exact revision the client saw.
+        if expected_revision is not None and int(expected_revision) not in (
+            current["id"], current["revision"],
+        ):
             raise SubjectConflictError("事件已发生变更，请刷新后重试。")
         participants = {current["payer_company_id"], current["payee_company_id"]}
         if perspective_company_id not in participants:
             raise SubjectInputError("视角公司必须是事件参与方。")
 
-    began = False
-    if not connection.in_transaction:
-        connection.execute("BEGIN IMMEDIATE")
-        began = True
-    try:
         revision_id = append_revision(
             connection,
             ledger_event_id,

tests/test_manual_records.py

@@ -262,6 +262,146 @@ class DecisionTests(LedgerBase):
                 request_key="dec-x", actor=self.admin,
             )
 
+    def test_reverse_uses_explicit_effective_date_across_cutoff(self) -> None:
+        # Reversing with an independent effective date must keep the original
+        # impact for cutoffs before it and net it to zero only on/after it —
+        # never rewrite the historical period retroactively.
+        from bank_importer import positions
+        approved = self.decide("approve_new")
+        event_id = approved["ledger_event_id"]
+        self.assertEqual("2026-01-10", self.current(event_id)["effective_at"][:10])
+
+        manual_records.decide(
+            self.connection, self.record["id"], "reverse",
+            reason="误录冲销", expected_decision_id=approved["decision_id"],
+            request_key="dec-rev-date", actor=self.admin,
+            effective_at="2026-06-15",
+        )
+        reversal = self.connection.execute(
+            "SELECT * FROM ledger_event_revisions WHERE posting_kind = 'reversal'"
+        ).fetchone()
+        self.assertEqual("2026-06-15", reversal["effective_at"][:10])
+
+        before = positions.company_balances(
+            self.connection, from_="2026-01-01", cutoff="2026-05-31"
+        )
+        after = positions.company_balances(
+            self.connection, from_="2026-01-01", cutoff="2026-07-31"
+        )
+        for item in before["items"]:
+            if item["company_id"] == self.company_a:
+                self.assertEqual("-50.00", item["result"]["signed_amount"])
+        for item in after["items"]:
+            if item["company_id"] == self.company_a:
+                self.assertEqual("0.00", item["result"]["signed_amount"])
+
+    def test_reverse_defaults_to_approval_business_day(self) -> None:
+        from datetime import datetime, timedelta, timezone
+        from bank_importer import positions
+        approved = self.decide("approve_new")
+        manual_records.decide(
+            self.connection, self.record["id"], "reverse",
+            reason="误录冲销", expected_decision_id=approved["decision_id"],
+            request_key="dec-rev-default", actor=self.admin,
+        )
+        today = datetime.now(timezone(timedelta(hours=8))).date().isoformat()
+        reversal = self.connection.execute(
+            "SELECT * FROM ledger_event_revisions WHERE posting_kind = 'reversal'"
+        ).fetchone()
+        self.assertEqual(today, reversal["effective_at"][:10])
+
+        # The day before the approval business day keeps the original impact.
+        before = positions.company_balances(
+            self.connection, from_="2026-01-01",
+            cutoff=(datetime.fromisoformat(today) - timedelta(days=1)).date().isoformat(),
+        )
+        for item in before["items"]:
+            if item["company_id"] == self.company_a:
+                self.assertEqual("-50.00", item["result"]["signed_amount"])
+
+    def test_reverse_of_creation_source_with_later_linked_evidence(self) -> None:
+        # approve_new created the event; a second manual record later links
+        # onto it. Reversing the creation source must still create an
+        # equal-amount reversal — the original economic impact must not survive
+        # just because other evidence was attached later.
+        approved = self.decide("approve_new")
+        event_id = approved["ledger_event_id"]
+
+        linked = manual_records.submit(
+            self.connection, company_id=self.company_a,
+            counterparty_company_id=self.company_b,
+            occurred_at="2026-01-12T09:00:00", direction="incoming",
+            amount="50.00", currency="CNY", funding_source="other",
+            requested_subject="receivable", request_key="mr-link-ev",
+            actor=self.admin,
+        )
+        manual_records.decide(
+            self.connection, linked["id"], "approve_link",
+            reason="同源补充证据", expected_decision_id=linked["decision_id"],
+            request_key="dec-link-ev", actor=self.admin,
+            target_ledger_event_id=event_id,
+        )
+        self.assertEqual(1, len(self.position_events()))
+
+        reversed_outcome = manual_records.decide(
+            self.connection, self.record["id"], "reverse",
+            reason="误录冲销", expected_decision_id=approved["decision_id"],
+            request_key="dec-rev-create", actor=self.admin,
+        )
+        self.assertEqual("reversed", reversed_outcome["state"])
+        rows = self.connection.execute(
+            "SELECT * FROM eligible_position_events ORDER BY ledger_event_id"
+        ).fetchall()
+        self.assertEqual(2, len(rows))
+        original, reversal = rows
+        self.assertEqual("normal", original["posting_kind"])
+        self.assertEqual("reversal", reversal["posting_kind"])
+        self.assertEqual(Decimal(original["amount"]), Decimal(reversal["amount"]))
+        # The later linked evidence stays attached to the event.
+        links = self.connection.execute(
+            "SELECT * FROM ledger_event_manual_sources ORDER BY manual_record_id"
+        ).fetchall()
+        self.assertEqual(2, len(links))
+
+    def test_reverse_of_linked_record_after_creation_reversal_detaches_only(self) -> None:
+        # M1 creates the event, M2 links; after M1's reversal created the
+        # offset, reversing the linked M2 must only detach, never add a second
+        # reversal event.
+        approved = self.decide("approve_new")
+        event_id = approved["ledger_event_id"]
+        linked = manual_records.submit(
+            self.connection, company_id=self.company_a,
+            counterparty_company_id=self.company_b,
+            occurred_at="2026-01-12T09:00:00", direction="incoming",
+            amount="50.00", currency="CNY", funding_source="other",
+            requested_subject="receivable", request_key="mr-link-ev2",
+            actor=self.admin,
+        )
+        linked_approved = manual_records.decide(
+            self.connection, linked["id"], "approve_link",
+            reason="同源补充证据", expected_decision_id=linked["decision_id"],
+            request_key="dec-link-ev2", actor=self.admin,
+            target_ledger_event_id=event_id,
+        )
+        manual_records.decide(
+            self.connection, self.record["id"], "reverse",
+            reason="误录冲销", expected_decision_id=approved["decision_id"],
+            request_key="dec-rev-create2", actor=self.admin,
+        )
+        manual_records.decide(
+            self.connection, linked["id"], "reverse",
+            reason="撤销关联证据", expected_decision_id=linked_approved["decision_id"],
+            request_key="dec-rev-link2", actor=self.admin,
+        )
+        reversals = self.connection.execute(
+            "SELECT COUNT(*) AS n FROM ledger_event_revisions WHERE posting_kind = 'reversal'"
+        ).fetchone()["n"]
+        self.assertEqual(1, reversals)
+        links = self.connection.execute(
+            "SELECT * FROM ledger_event_manual_sources"
+        ).fetchall()
+        self.assertEqual(1, len(links))
+
 
 class DedupAndConcurrencyTests(LedgerBase):
     def test_duplicate_manual_record_pairing_candidate(self) -> None:
@@ -343,6 +483,125 @@ class DedupAndConcurrencyTests(LedgerBase):
         ).fetchone()["n"]
         self.assertEqual(1, events)
 
+    def test_concurrent_submit_same_request_key_is_idempotent(self) -> None:
+        import sqlite3
+
+        results: list[dict] = []
+        errors: list[Exception] = []
+
+        def worker(thread_key: str) -> None:
+            try:
+                connection = sqlite3.connect(self.db_path, timeout=30)
+                connection.row_factory = sqlite3.Row
+                try:
+                    payload = manual_records.submit(
+                        connection, company_id=self.company_a,
+                        counterparty_company_id=self.company_b,
+                        occurred_at="2026-01-10T09:00:00", direction="incoming",
+                        amount="50.00", currency="CNY", funding_source="other",
+                        requested_subject="receivable",
+                        request_key="mr-conc-submit", actor=self.admin,
+                    )
+                    results.append(payload)
+                finally:
+                    connection.close()
+            except Exception as exc:  # pragma: no cover
+                errors.append(exc)
+
+        threads = [
+            threading.Thread(target=worker, args=(f"t{i}",)) for i in range(4)
+        ]
+        for thread in threads:
+            thread.start()
+        for thread in threads:
+            thread.join()
+
+        self.assertEqual([], errors)
+        rows = self.connection.execute(
+            "SELECT COUNT(*) AS n FROM manual_records"
+        ).fetchone()["n"]
+        self.assertEqual(1, rows)
+        self.assertEqual(1, len({payload["id"] for payload in results}))
+        decisions = self.connection.execute(
+            "SELECT COUNT(*) AS n FROM manual_record_decisions"
+        ).fetchone()["n"]
+        self.assertEqual(1, decisions)
+
+    def test_concurrent_confirm_subject_same_key_creates_single_revision(self) -> None:
+        import sqlite3
+
+        self.pair(self.company_a, self.company_b, "100.00")
+        from bank_importer import ledger_events
+        ledger_events.reconcile_bank_events(self.connection, actor=self.admin)
+        event_id = self.ledger_events()[0]["id"]
+
+        outcomes: list[dict] = []
+        errors: list[Exception] = []
+
+        def worker(thread_key: str) -> None:
+            try:
+                connection = sqlite3.connect(self.db_path, timeout=30)
+                connection.row_factory = sqlite3.Row
+                try:
+                    payload = subjects.confirm_subject(
+                        connection, event_id,
+                        perspective_company_id=self.company_a,
+                        subject_code="other_receivable", reason="并发确认",
+                        expected_revision=1, request_key="conc-subj-key",
+                        actor=self.admin,
+                    )
+                    outcomes.append(payload)
+                finally:
+                    connection.close()
+            except Exception as exc:  # pragma: no cover
+                errors.append(exc)
+
+        threads = [
+            threading.Thread(target=worker, args=(f"t{i}",)) for i in range(4)
+        ]
+        for thread in threads:
+            thread.start()
+        for thread in threads:
+            thread.join()
+
+        self.assertEqual([], errors)
+        confirmed = self.connection.execute(
+            "SELECT COUNT(*) AS n FROM ledger_event_revisions WHERE state = 'confirmed'"
+        ).fetchone()["n"]
+        self.assertEqual(1, confirmed)
+        self.assertEqual(1, len({payload["revision_id"] for payload in outcomes}))
+
+    def test_repeated_confirm_same_key_appends_no_noise_revision(self) -> None:
+        self.pair(self.company_a, self.company_b, "100.00")
+        from bank_importer import ledger_events
+        ledger_events.reconcile_bank_events(self.connection, actor=self.admin)
+        event_id = self.ledger_events()[0]["id"]
+        first = subjects.confirm_subject(
+            self.connection, event_id,
+            perspective_company_id=self.company_a, subject_code="other_receivable",
+            reason="确认", expected_revision=1, request_key="noise-key",
+            actor=self.admin,
+        )
+        second = subjects.confirm_subject(
+            self.connection, event_id,
+            perspective_company_id=self.company_a, subject_code="other_receivable",
+            reason="重复确认", expected_revision=1, request_key="noise-key",
+            actor=self.admin,
+        )
+        self.assertEqual(first["revision_id"], second["revision_id"])
+        revisions = self.connection.execute(
+            "SELECT COUNT(*) AS n FROM ledger_event_revisions WHERE ledger_event_id = ?",
+            (event_id,),
+        ).fetchone()["n"]
+        # One pending_subject + one confirmed; the replay appended nothing.
+        self.assertEqual(2, revisions)
+        confirmed = self.connection.execute(
+            "SELECT COUNT(*) AS n FROM ledger_event_revisions "
+            "WHERE ledger_event_id = ? AND state = 'confirmed'",
+            (event_id,),
+        ).fetchone()["n"]
+        self.assertEqual(1, confirmed)
+
 
 if __name__ == "__main__":
     unittest.main()

tests/test_positions.py

@@ -267,6 +267,47 @@ class UnresolvedTests(LedgerBase):
 
 
 class PaginationTests(LedgerBase):
+    def test_subject_filter_matches_stored_and_mirror_subjects(self) -> None:
+        # A books "receivable" from its own perspective; B sees the mirror
+        # "payable". Filtering by B's mirror subject must still find the event.
+        self.pair(self.company_a, self.company_b, "100.00")
+        ledger_events.reconcile_bank_events(self.connection, actor=self.admin)
+        event_id = self.ledger_events()[0]["id"]
+        confirm(self.connection, event_id, self.company_a, "receivable", "k-mirror",
+                self.admin)
+
+        stored = positions.list_events(
+            self.connection, from_="2026-01-01", cutoff="2026-07-31",
+            subject="receivable",
+        )
+        self.assertTrue(any(
+            item["ledger_event_id"] == event_id for item in stored["items"]
+        ))
+        # Company B filters by its own perspective: the stored "receivable" is
+        # the mirror of "payable", so it must be included.
+        mirror = positions.list_events(
+            self.connection, from_="2026-01-01", cutoff="2026-07-31",
+            subject="payable", viewer_company_id=self.company_b,
+        )
+        self.assertTrue(any(
+            item["ledger_event_id"] == event_id for item in mirror["items"]
+        ), mirror)
+        for item in mirror["items"]:
+            if item["ledger_event_id"] == event_id:
+                self.assertEqual("payable", item["own_subject"])
+
+    def test_subject_filter_without_match_returns_empty(self) -> None:
+        self.pair(self.company_a, self.company_b, "100.00")
+        ledger_events.reconcile_bank_events(self.connection, actor=self.admin)
+        event_id = self.ledger_events()[0]["id"]
+        confirm(self.connection, event_id, self.company_a, "receivable", "k-none",
+                self.admin)
+        other = positions.list_events(
+            self.connection, from_="2026-01-01", cutoff="2026-07-31",
+            subject="other_receivable",
+        )
+        self.assertEqual([], other["items"])
+
     def test_pagination_is_stable_and_complete(self) -> None:
         for index in range(7):
             at = f"2026-01-{(index % 28) + 1:02d}T10:00:00"

tests/test_positions_api.py

@@ -49,12 +49,14 @@ def workbook_bytes(rows) -> bytes:
     return buffer.getvalue()
 
 
-def outgoing(own: str, cp: str, amount: str, at: str = "2026-01-05 10:00:00"):
+def outgoing(own: str, cp: str, amount: str, at: str = "2026-01-05 10:00:00",
-    return [own, "测试公司", at, amount, "", "50000.00", "RMB", "对方", cp, "某银行", "借款", ""]
+             currency: str = "RMB"):
+    return [own, "测试公司", at, amount, "", "50000.00", currency, "对方", cp, "某银行", "借款", ""]
 
 
-def incoming(own: str, cp: str, amount: str, at: str = "2026-01-05 11:00:00"):
+def incoming(own: str, cp: str, amount: str, at: str = "2026-01-05 11:00:00",
-    return [own, "测试公司", at, "", amount, "50000.00", "RMB", "对方", cp, "某银行", "借款", ""]
+             currency: str = "RMB"):
+    return [own, "测试公司", at, "", amount, "50000.00", currency, "对方", cp, "某银行", "借款", ""]
 
 
 class IntercompanyApiTests(unittest.TestCase):
@@ -167,15 +169,16 @@ class IntercompanyApiTests(unittest.TestCase):
         assert status == 200, data
         return batch_id
 
-    def _fresh_pair(self, amount: str = "100.00", at: str = "2026-01-05 10:00:00") -> dict:
+    def _fresh_pair(self, amount: str = "100.00", at: str = "2026-01-05 10:00:00",
+                    currency: str = "RMB") -> dict:
         """Upload+confirm a new A<->B pair; returns the pending review item."""
         self._upload_and_confirm(
             self.cashier_a, self.company_a,
-            [outgoing(ACCOUNT_A, ACCOUNT_B, amount, at)],
+            [outgoing(ACCOUNT_A, ACCOUNT_B, amount, at, currency)],
         )
         self._upload_and_confirm(
             self.cashier_b, self.company_b,
-            [incoming(ACCOUNT_B, ACCOUNT_A, amount, at.replace("10:", "11:"))],
+            [incoming(ACCOUNT_B, ACCOUNT_A, amount, at.replace("10:", "11:"), currency)],
         )
         status, _, data = self.admin.get(
             "/api/admin/subject-reviews?from=2026-01-01&cutoff=2026-12-31"
@@ -458,6 +461,95 @@ class IntercompanyApiTests(unittest.TestCase):
         )
         self.assertEqual(404, status, data)
 
+    def test_company_counterparty_summary_splits_by_currency(self) -> None:
+        # A->B 100 CNY and A->B 50 USD must render two rows, never a mixed
+        # "CNY 150.00" bucket.
+        cny = self._fresh_pair("100.00", currency="CNY")
+        usd = self._fresh_pair("50.00", at="2026-01-20 10:00:00", currency="USD")
+        for pending in (cny, usd):
+            self._confirm(pending["ledger_event_id"])
+
+        status, _, data = self.cashier_a.get(
+            "/api/company/intercompany/balances?from=2026-01-01&cutoff=2026-12-31"
+        )
+        self.assertEqual(200, status, data)
+        counterparties = as_json(data)["counterparties"]
+        rows = [row for row in counterparties if row["counterparty_company_id"] == self.company_b]
+        self.assertEqual(2, len(rows), counterparties)
+        by_currency = {row["currency"]: row for row in rows}
+        self.assertEqual({"CNY", "USD"}, set(by_currency))
+        self.assertEqual("100.00", by_currency["CNY"]["result"]["signed_amount"])
+        self.assertEqual("50.00", by_currency["USD"]["result"]["signed_amount"])
+        for row in rows:
+            self.assertNotEqual("150.00", row["result"]["signed_amount"])
+            self.assertEqual(1, row["event_count"])
+
+    def test_company_events_subject_filter_matches_mirror(self) -> None:
+        # A confirms subject "receivable" (stored from A's perspective); B must
+        # still find the event when filtering by the mirror subject "payable".
+        pending = self._fresh_pair("100.00")
+        status, _, data = self.admin.post_json(
+            f"/api/admin/intercompany/events/{pending['ledger_event_id']}/subject-decisions",
+            {
+                "perspective_company_id": self.company_a,
+                "subject_code": "receivable", "reason": "确认应收",
+                "expected_revision": 1, "request_key": "mirror-subj",
+            },
+        )
+        self.assertEqual(200, status, data)
+
+        status, _, data = self.cashier_b.get(
+            "/api/company/intercompany/events?from=2026-01-01&cutoff=2026-12-31&subject=payable"
+        )
+        self.assertEqual(200, status, data)
+        items = as_json(data)["items"]
+        self.assertTrue(any(
+            item["ledger_event_id"] == pending["ledger_event_id"] for item in items
+        ), data)
+
+    def test_manual_reverse_via_api_uses_explicit_effective_date(self) -> None:
+        status, _, data = self.cashier_a.post_json(
+            "/api/company/manual-records",
+            {
+                "counterparty_company_id": self.company_b,
+                "occurred_at": "2026-02-01T09:00:00",
+                "direction": "incoming", "amount": "20.00", "currency": "CNY",
+                "funding_source": "other", "requested_subject": "other_receivable",
+                "request_key": "mr-rev-api", "summary": "还款",
+            },
+        )
+        self.assertEqual(200, status, data)
+        record = as_json(data)["record"]
+        status, _, data = self.admin.post_json(
+            f"/api/admin/manual-records/{record['id']}/decisions",
+            {"action": "approve_new", "reason": "确认入账",
+             "expected_decision_id": record["decision_id"], "request_key": "dec-rev-api"},
+        )
+        self.assertEqual(200, status, data)
+        event_id = as_json(data)["decision"]["ledger_event_id"]
+
+        status, _, data = self.admin.get(
+            f"/api/admin/intercompany/events/{event_id}"
+        )
+        self.assertEqual(200, status, data)
+        revision_id = as_json(data)["event"]["ledger_revision_id"]
+
+        status, _, data = self.admin.post_json(
+            f"/api/admin/manual-records/{record['id']}/decisions",
+            {"action": "reverse", "reason": "误录冲销", "effective_at": "2026-06-15",
+             "expected_decision_id": None, "request_key": "dec-rev-api-2"},
+        )
+        self.assertEqual(200, status, data)
+
+        status, _, data = self.admin.get(
+            "/api/admin/intercompany/events?from=2026-01-01&cutoff=2026-12-31"
+        )
+        self.assertEqual(200, status, data)
+        reversals = [item for item in as_json(data)["items"] if item["posting_kind"] == "reversal"]
+        self.assertEqual(1, len(reversals))
+        self.assertEqual("2026-06-15", reversals[0]["effective_at"][:10])
+        self.assertEqual(event_id, reversals[0]["reverses_ledger_event_id"])
+
 
 if __name__ == "__main__":
     unittest.main()