feat(bx): 报销支付按未结清余额分次冲抵和发放。

冲抵后的余额不再自动记成发放，发放和冲抵分开提交，未结清单据继续留在待处理。

Co-authored-by: Cursor <cursoragent@cursor.com>

backend/tests/test_bx_reimburse_batch_pay.py

@@ -6,7 +6,7 @@ from sqlalchemy import create_engine
 from sqlalchemy.orm import sessionmaker
 
 from app.core.bx_auth import BxUserContext
-from app.models.bx_models import BxAttachment, BxReimburseApply
+from app.models.bx_models import BxAttachment, BxReimburseApply, BxReimburseOffset, BxReimbursePayment
 from app.services.bx.reimburse import ReimburseService
 
 TENANT = "shanxia2.0"
@@ -16,6 +16,8 @@ NOW = datetime(2026, 11, 4, 15, 0, 0)
 def _session():
     engine = create_engine("sqlite://")
     BxReimburseApply.__table__.create(engine)
+    BxReimburseOffset.__table__.create(engine)
+    BxReimbursePayment.__table__.create(engine)
     BxAttachment.__table__.create(engine)
     return sessionmaker(bind=engine)()
 

backend/tests/test_bx_reimburse_partial_settlement.py

@@ -0,0 +1,145 @@
+"""报销支付按未结清余额分次冲抵、分次发放，两次操作互不影响。"""
+from datetime import date, datetime
+
+import pytest
+from fastapi import HTTPException
+from sqlalchemy import create_engine
+from sqlalchemy.orm import sessionmaker
+
+from app.core.bx_auth import BxUserContext
+from app.models.bx_models import BxAdvanceApply, BxReimburseApply, BxReimburseOffset, BxReimbursePayment
+from app.services.bx.reimburse import ReimburseService
+
+TENANT = "shanxia2.0"
+NOW = datetime(2026, 11, 5, 10, 0, 0)
+
+
+def _session():
+    engine = create_engine("sqlite://")
+    for model in (BxReimburseApply, BxReimburseOffset, BxReimbursePayment, BxAdvanceApply):
+        model.__table__.create(engine)
+    return sessionmaker(bind=engine)()
+
+
+def _user() -> BxUserContext:
+    return BxUserContext(id="finance-1", name="财务", dept_id="dept", role="super_admin", tenant_no=TENANT)
+
+
+def _apply(amount: float = 50000) -> BxReimburseApply:
+    return BxReimburseApply(
+        id="BX",
+        apply_code="BX",
+        title="报销BX",
+        reimburse_date=date(2026, 11, 5),
+        applicant_id="applicant",
+        applicant_name="汪璇",
+        expense_id="58",
+        expense_name="车辆用品费",
+        amount=amount,
+        status="approved",
+        tenant_no=TENANT,
+        create_dept_id="dept",
+        create_time=NOW,
+        update_time=NOW,
+        del_flag=0,
+    )
+
+
+def _advance(advance_id: str, amount: float) -> BxAdvanceApply:
+    return BxAdvanceApply(
+        id=advance_id,
+        apply_code=advance_id,
+        applicant_id="applicant",
+        applicant_name="汪璇",
+        reason="备用金",
+        amount=amount,
+        status="issued",
+        issue_status="issued",
+        actual_amount=amount,
+        tenant_no=TENANT,
+        create_dept_id="dept",
+        create_time=NOW,
+        update_time=NOW,
+        del_flag=0,
+    )
+
+
+def test_offset_and_pay_are_separate_and_leave_balance_open():
+    db = _session()
+    db.add(_apply())
+    db.add_all([_advance("ADV-A", 20000), _advance("ADV-B", 15000)])
+    db.commit()
+
+    ReimburseService.batch_offset(
+        db, "BX", [{"advance_id": "ADV-A", "offset_amount": 20000}], 0, _user()
+    )
+    row = db.query(BxReimburseApply).one()
+    assert row.status == "approved"
+    assert row.pay_status is None
+    assert row.pay_time is None
+    assert float(row.offset_amount) == 20000
+    assert row.actual_amount is None
+
+    ReimburseService.pay(db, "BX", _user(), actual_amount=10000)
+    db.refresh(row)
+    assert row.status == "approved"
+    assert row.pay_status is None
+    assert float(row.actual_amount) == 10000
+    assert float(row.offset_amount) == 20000
+    assert db.query(BxReimbursePayment).count() == 1
+
+    ReimburseService.batch_offset(
+        db, "BX", [{"advance_id": "ADV-B", "offset_amount": 10000}], 0, _user()
+    )
+    db.refresh(row)
+    assert row.status == "approved"
+    assert float(row.offset_amount) == 30000
+    assert db.query(BxReimburseOffset).count() == 2
+
+    ReimburseService.pay(db, "BX", _user(), actual_amount=10000)
+    db.refresh(row)
+    assert row.status == "processed"
+    assert row.pay_status == "paid"
+    assert float(row.actual_amount) == 20000
+    assert db.query(BxReimbursePayment).count() == 2
+
+    ReimburseService.pay(db, "BX", _user(), actual_amount=1)
+    assert db.query(BxReimbursePayment).count() == 2
+
+
+def test_same_request_records_offset_and_pay_without_taking_the_remainder():
+    db = _session()
+    db.add(_apply())
+    db.add(_advance("ADV-A", 20000))
+    db.commit()
+
+    ReimburseService.batch_offset(
+        db, "BX", [{"advance_id": "ADV-A", "offset_amount": 20000}], 10000, _user()
+    )
+    row = db.query(BxReimburseApply).one()
+    assert row.status == "approved"
+    assert float(row.offset_amount) == 20000
+    assert float(row.actual_amount) == 10000
+    assert db.query(BxReimburseOffset).count() == 1
+    assert db.query(BxReimbursePayment).count() == 1
+
+
+def test_rejects_amount_above_balance_or_advance_remaining():
+    db = _session()
+    db.add(_apply())
+    db.add(_advance("ADV-A", 20000))
+    db.commit()
+
+    with pytest.raises(HTTPException) as pay_exc:
+        ReimburseService.pay(db, "BX", _user(), actual_amount=50001)
+    assert pay_exc.value.status_code == 400
+
+    with pytest.raises(HTTPException) as offset_exc:
+        ReimburseService.batch_offset(
+            db, "BX", [{"advance_id": "ADV-A", "offset_amount": 20001}], 0, _user()
+        )
+    assert offset_exc.value.status_code == 400
+    row = db.query(BxReimburseApply).one()
+    assert row.status == "approved"
+    assert row.offset_amount is None
+    assert db.query(BxReimbursePayment).count() == 0

backend/tests/test_wechat_completion_notices.py

@@ -10,7 +10,9 @@ from sqlalchemy.orm import sessionmaker
 
 from app.core.bx_auth import BxUserContext
 from app.core.config import settings
-from app.models.bx_models import BxAdvanceApply, BxReimburseApply, BxReimburseOffset, BxWorkflowNode
+from app.models.bx_models import (
+    BxAdvanceApply, BxReimburseApply, BxReimburseOffset, BxReimbursePayment, BxWorkflowNode,
+)
 from app.models.models import SysUser
 from app.models.pl_models import (
     PlFreightSettlement, PlFreightSettlementApproval, PlRemittanceVoucher,
@@ -37,7 +39,7 @@ def db(monkeypatch):
     def begin(connection):
         connection.exec_driver_sql('BEGIN')
     for model in (SysUser, WechatNotice, BxAdvanceApply, BxReimburseApply,
-                  BxReimburseOffset, BxWorkflowNode, PlFreightSettlement,
+                  BxReimburseOffset, BxReimbursePayment, BxWorkflowNode, PlFreightSettlement,
                   PlFreightSettlementApproval, PlRemittanceVoucher,
                   PlVehicleRechargeApply, PlVehicleRechargeApproval, PlVehicleRechargeRecord):
         model.__table__.create(engine)
@@ -184,6 +186,12 @@ def test_real_bx_complete_hook_retry_preserves_original_time_and_rolls_back(db,
 def test_batch_offset_only_notifies_real_payment_and_deduplicates_offsets(db, business):
     from app.services.bx.reimburse import ReimburseService
     row = seed(db, 'bx_reimburse', completed=False)
+    db.add(BxAdvanceApply(
+        id='advance', apply_code='ADV', applicant_id='applicant', applicant_name='申请人',
+        reason='备用金', amount=100, status='issued', issue_status='issued', actual_amount=100,
+        tenant_no='t1', create_dept_id='', create_time=NOW, update_time=NOW, del_flag=0,
+    ))
+    db.commit()
     items = [{'advance_id': 'advance', 'offset_amount': 30}]
     ReimburseService.batch_offset(db, row.id, items, 70, business)
     assert db.query(WechatNotice).count() == 1