HEL-205: 纠正期末余额应收应付方向

翻转 _pair_net_change 符号与全站「转出为正=应收」口径对齐，并补齐甲乙双边与浏览器方向断言。

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

src/bank_importer/calculation.py

@@ -840,12 +840,14 @@ def _pair_net_change(
         """,
         params,
     ).fetchall()
+    # 全站往来口径：转出（付款方）为正 = 本方应收增加；转入（收款方）为负 = 本方应付增加。
+    # 与 company_transfers.net = outflow − inflow、期初「正数=应收」一致。
     total = Decimal("0")
     for row in rows:
         amount = _parse_decimal(row["amount"])
-        if row["payee_id"] == viewer_id:
+        if row["payer_id"] == viewer_id:
             total += amount
-        elif row["payer_id"] == viewer_id:
+        elif row["payee_id"] == viewer_id:
             total -= amount
     return total
 

tests/test_calculation.py

@@ -470,8 +470,54 @@ class BalanceBasisTests(CalculationBase):
         balance = calculation.compute_pair_balance(
             self.connection, self.company_a, self.company_b, cutoff="2026-01-31"
         )
-        self.assertEqual("-80.00", balance["net_change"])
+        # 甲为付款方（转出 80）→ 本期变动为正，表示应收增加
-        self.assertEqual("-80.00", balance["closing"])
+        self.assertEqual("80.00", balance["net_change"])
+        self.assertEqual("80.00", balance["closing"])
+
+    def test_pair_direction_both_sides_opening_plus_outflow(self) -> None:
+        """甲应收乙 200 + 甲向乙转出 100 → 甲 +300 / 乙 −300。"""
+        from test_matching import MatchingBase
+
+        item = calculation.create_opening_balance(
+            self.connection, self.company_a, self.company_b, "200", "应收期初", self.admin
+        )
+        calculation.confirm_opening_balance(
+            self.connection, item["id"], "确认", self.admin
+        )
+        helper = object.__new__(MatchingBase)
+        helper.connection = self.connection
+        row_a = helper.add_row(
+            self.company_a,
+            own_account="6222000000000001",
+            cp_account="6222000000000002",
+            expense="100.00",
+            at="2026-01-10T10:00:00",
+        )
+        matching.reconcile_rows(self.connection, [row_a])
+        row_b = helper.add_row(
+            self.company_b,
+            own_account="6222000000000002",
+            cp_account="6222000000000001",
+            income="100.00",
+            at="2026-01-10T11:00:00",
+        )
+        matching.reconcile_rows(self.connection, [row_b])
+
+        from_a = calculation.compute_pair_balance(
+            self.connection, self.company_a, self.company_b, cutoff="2026-01-31"
+        )
+        self.assertEqual("full", from_a["basis"])
+        self.assertEqual("200", from_a["opening"])
+        self.assertEqual("100.00", from_a["net_change"])
+        self.assertEqual("300.00", from_a["closing"])
+
+        from_b = calculation.compute_pair_balance(
+            self.connection, self.company_b, self.company_a, cutoff="2026-01-31"
+        )
+        self.assertEqual("full", from_b["basis"])
+        self.assertEqual("-200", from_b["opening"])
+        self.assertEqual("-100.00", from_b["net_change"])
+        self.assertEqual("-300.00", from_b["closing"])
 
 
 class CalculationApiTests(unittest.TestCase):
@@ -489,11 +535,42 @@ class CalculationApiTests(unittest.TestCase):
             connection, "group-admin", "AdminPass123", "admin",
             must_change_password=False,
         )
-        company_id = master_data.create_company(connection, "甲公司", None, None, None)
+        cls.company_a = master_data.create_company(connection, "甲公司", None, None, None)
+        cls.company_b = master_data.create_company(connection, "乙公司", None, None, None)
         auth.create_user(
-            connection, "cashier-a", "CashierA123", "company", company_id,
+            connection, "cashier-a", "CashierA123", "company", cls.company_a,
             must_change_password=False,
         )
+        admin = connection.execute(
+            "SELECT * FROM users WHERE username = 'group-admin'"
+        ).fetchone()
+        account_a = master_data.submit_bank_account(
+            connection,
+            company_id=cls.company_a,
+            bank_name="中信银行",
+            account_type="基本户",
+            account_number="6222000000000001",
+            start_date="2026-01-01",
+            actor=None,
+        )
+        cls.account_a = master_data.review_bank_account(
+            connection, account_a["id"], "approve", None, admin, effective_from="2026-01-01",
+        )
+        account_b = master_data.submit_bank_account(
+            connection,
+            company_id=cls.company_b,
+            bank_name="中信银行",
+            account_type="基本户",
+            account_number="6222000000000002",
+            start_date="2026-01-01",
+            actor=None,
+        )
+        cls.account_b = master_data.review_bank_account(
+            connection, account_b["id"], "approve", None, admin, effective_from="2026-01-01",
+        )
+        calculation.set_calculation_start_date(
+            connection, "2026-01-01", "初始化", admin
+        )
         connection.close()
         cls.httpd = server.ThreadingHTTPServer(("127.0.0.1", 0), server.AppHandler)
         cls.port = cls.httpd.server_address[1]
@@ -506,6 +583,78 @@ class CalculationApiTests(unittest.TestCase):
         cls.httpd.shutdown()
         cls.temp_dir.cleanup()
 
+    def _seed_pair_direction_fixture(self) -> None:
+        """甲应收乙 200 + 甲转出 100，供 balances/pair 双边断言。"""
+        from test_matching import MatchingBase
+
+        connection = connect(self.db_path)
+        admin = connection.execute(
+            "SELECT * FROM users WHERE username = 'group-admin'"
+        ).fetchone()
+        existing = connection.execute(
+            "SELECT 1 FROM opening_balance_revisions LIMIT 1"
+        ).fetchone()
+        if existing is None:
+            item = calculation.create_opening_balance(
+                connection,
+                self.company_a,
+                self.company_b,
+                "200",
+                "应收期初",
+                admin,
+                viewer_company_id=self.company_a,
+            )
+            calculation.confirm_opening_balance(
+                connection, item["id"], "确认", admin
+            )
+            helper = object.__new__(MatchingBase)
+            helper.connection = connection
+            row_a = helper.add_row(
+                self.company_a,
+                own_account="6222000000000001",
+                cp_account="6222000000000002",
+                expense="100.00",
+                at="2026-01-10T10:00:00",
+            )
+            matching.reconcile_rows(connection, [row_a])
+            row_b = helper.add_row(
+                self.company_b,
+                own_account="6222000000000002",
+                cp_account="6222000000000001",
+                income="100.00",
+                at="2026-01-10T11:00:00",
+            )
+            matching.reconcile_rows(connection, [row_b])
+        connection.close()
+
+    def test_admin_balances_pair_direction_both_sides(self) -> None:
+        self._seed_pair_direction_fixture()
+        client = Client("127.0.0.1", self.port)
+        client.post_json("/api/login", {
+            "username": "group-admin", "password": "AdminPass123", "portal": "admin",
+        })
+        status, _, body = client.request(
+            "GET",
+            f"/api/admin/balances/pair?from_company_id={self.company_a}"
+            f"&to_company_id={self.company_b}&cutoff=2026-01-31",
+        )
+        self.assertEqual(200, status)
+        bal_a = as_json(body)["balance"]
+        self.assertEqual("200", bal_a["opening"])
+        self.assertEqual("100.00", bal_a["net_change"])
+        self.assertEqual("300.00", bal_a["closing"])
+
+        status, _, body = client.request(
+            "GET",
+            f"/api/admin/balances/pair?from_company_id={self.company_b}"
+            f"&to_company_id={self.company_a}&cutoff=2026-01-31",
+        )
+        self.assertEqual(200, status)
+        bal_b = as_json(body)["balance"]
+        self.assertEqual("-200", bal_b["opening"])
+        self.assertEqual("-100.00", bal_b["net_change"])
+        self.assertEqual("-300.00", bal_b["closing"])
+
     def test_company_cannot_call_admin_start_date(self) -> None:
         self.client.post_json("/api/login", {
             "username": "cashier-a", "password": "CashierA123", "portal": "company",

tests/test_hel203_browser_smoke.py

@@ -133,6 +133,14 @@ class Hel203BrowserSmokeTests(unittest.TestCase):
             cls.company_a,
             must_change_password=False,
         )
+        auth.create_user(
+            connection,
+            "cashier-b",
+            CASHIER_PASSWORD,
+            "company",
+            cls.company_b,
+            must_change_password=False,
+        )
         admin = connection.execute(
             "SELECT * FROM users WHERE username = 'group-admin'"
         ).fetchone()
@@ -162,7 +170,7 @@ class Hel203BrowserSmokeTests(unittest.TestCase):
             start_date="2026-06-01",
             actor=None,
         )
-        master_data.review_bank_account(
+        cls.account_b = master_data.review_bank_account(
             connection,
             account_b["id"],
             "approve",
@@ -305,7 +313,7 @@ class Hel203BrowserSmokeTests(unittest.TestCase):
         )
         row_b = _add_row(
             cls.company_b,
-            account_b["id"],
+            cls.account_b["id"],
             "6222000000000002",
             "6222000000000001",
             income="100.00",
@@ -418,7 +426,7 @@ class Hel203BrowserSmokeTests(unittest.TestCase):
                     timeout=8000,
                 )
 
-                # 公司端看到完整期末口径
+                # 甲公司端：期初 200 + 转出 100 → 期末 300（应收），与净额卡方向一致
                 self._login(
                     page,
                     portal="company",
@@ -429,21 +437,73 @@ class Hel203BrowserSmokeTests(unittest.TestCase):
                 page.wait_for_function(
                     """() => {
                       const data = document.getElementById('transfersData');
-                      const empty = document.getElementById('transfersEmpty');
-                      const ready = (data && !data.hidden) || (empty && !empty.hidden);
                       const card = document.getElementById('tfStatEndingCard');
-                      const title = document.getElementById('tfStatNetTitle');
+                      return data && !data.hidden && card && !card.hidden;
-                      const emptyHtml = document.getElementById('transfersEmptyStats')?.innerHTML || '';
-                      return ready && (
-                        (card && !card.hidden) ||
-                        (title && title.textContent.includes('期末')) ||
-                        emptyHtml.includes('期末')
-                      );
                     }""",
                     timeout=15000,
                 )
+                summary_a = page.evaluate(
+                    """async () => {
+                      const r = await fetch('/api/company/intercompany/summary');
+                      return r.json();
+                    }"""
+                )
+                self.assertEqual("ok", summary_a.get("status"))
+                self.assertTrue(summary_a["window"]["has_opening"])
+                self.assertEqual("200.00", summary_a["window"]["opening"])
+                self.assertEqual("300.00", summary_a["window"]["ending"])
+                self.assertEqual("100.00", summary_a["confirmed"]["net_change"])
+                self.assertEqual("receivable", summary_a["confirmed"]["net_direction"])
+
+                opening_text = page.locator("#tfStatOpening").inner_text()
+                ending_text = page.locator("#tfStatEnding").inner_text()
+                net_text = page.locator("#tfStatNet").inner_text()
+                self.assertIn("0.02", opening_text)
+                self.assertIn("0.03", ending_text)
+                self.assertIn("0.01", net_text)
+                self.assertIn("应收", net_text)
+                # 页面不得出现与「正数=应收」矛盾的应付标签套在正净额上
+                self.assertNotRegex(net_text, r"\+.*应付")
+
+                # 乙公司端：期初 −200 + 转入 100 → 期末 −300（应付）
+                self._login(
+                    page,
+                    portal="company",
+                    username="cashier-b",
+                    password=CASHIER_PASSWORD,
+                )
+                page.click('a[data-view="transfers"]')
+                page.wait_for_function(
+                    """() => {
+                      const data = document.getElementById('transfersData');
+                      const card = document.getElementById('tfStatEndingCard');
+                      return data && !data.hidden && card && !card.hidden;
+                    }""",
+                    timeout=15000,
+                )
+                summary_b = page.evaluate(
+                    """async () => {
+                      const r = await fetch('/api/company/intercompany/summary');
+                      return r.json();
+                    }"""
+                )
+                self.assertEqual("ok", summary_b.get("status"))
+                self.assertEqual("-200.00", summary_b["window"]["opening"])
+                self.assertEqual("-300.00", summary_b["window"]["ending"])
+                self.assertEqual("-100.00", summary_b["confirmed"]["net_change"])
+                self.assertEqual("payable", summary_b["confirmed"]["net_direction"])
+                ending_b = page.locator("#tfStatEnding").inner_text()
+                net_b = page.locator("#tfStatNet").inner_text()
+                self.assertIn("0.03", ending_b)
+                self.assertIn("应付", net_b)
+
                 fatal = [e for e in errors if "openModal is not defined" in e
-                         or "Cannot read properties of null" in e]
+                         or "Cannot read properties of null" in e
+                         or e.startswith("pageerror")
+                         or "pageerror" in e.lower()]
+                # page.on('pageerror') 已直接 push 字符串，过滤明显运行时错误
+                runtime = [e for e in errors if not e.startswith("console.")]
+                self.assertEqual([], runtime, runtime)
                 self.assertEqual([], fatal, fatal)
             finally:
                 browser.close()