fix(workbook): 参数页维度对照与使用说明输入字典（F06 收尾）

- 参数与口径页新增维度键与显示名对照行（只读）
- 使用说明页新增输入字典：每个可编辑输入逐项列出字段、单位、来源、
  修改位置与缺失含义；补充固定结构边界说明
- 毛利率参数行改为文本快照并指向计算明细 MarginRate 列
- 对账容差说明改为按指标类型独立容差、调整需财务批准
- 撤权校验区分账号停用与角色变更的报错信息
- 引入 test_formula_workbook_docs 与扩展的 test_worker_paths（F08 撤权、
  崩溃恢复语义对齐 PostgreSQL 咨询锁立即重认领）

tests/test_formula_workbook_docs.py

@@ -0,0 +1,155 @@
+from io import BytesIO
+
+import pytest
+from openpyxl import load_workbook
+
+from finance.exporting import build_formula_workbook
+
+pytestmark = pytest.mark.django_db
+
+EDITABLE_INPUT_HEADERS = ["Revenue", "Cost", "GrossInput", "MarginRate", "ListAmount"]
+
+
+def _workbook(workspace, **extra):
+    ds, member, *_ = workspace
+    output = BytesIO()
+    build_formula_workbook(
+        ds,
+        member,
+        {"start": "2026-08", "end": "2026-08", "comparison": "yoy", "group": "department", **extra},
+        output,
+    )
+    return load_workbook(BytesIO(output.getvalue()), data_only=False)
+
+
+def test_parameter_sheet_is_read_only_snapshot(workspace):
+    workbook = _workbook(workspace)
+    rows = list(workbook["参数与口径"].iter_rows(values_only=True))
+    header = list(rows[0])
+    editable = header.index("可编辑")
+    assert all(row[editable] == "否" for row in rows[1:] if row[0])
+
+    margin = next(row for row in rows if row[0] and "产品毛利率" in str(row[0]))
+    assert "只读" in margin[2]
+    assert "MarginRate" in margin[2]
+    assert "计算明细" in margin[2]
+
+    # 维度键与显示名完整对照
+    texts = [str(row[0]) for row in rows if row[0]]
+    assert "维度 department" in texts and "维度 product" in texts
+    department = next(row for row in rows if row[0] == "维度 department")
+    assert department[1] == "科室"
+    product = next(row for row in rows if row[0] == "维度 product")
+    assert product[1] == "产品一级分类"
+
+
+def test_instructions_document_editable_inputs_with_real_dependencies(workspace):
+    workbook = _workbook(workspace)
+    instructions = {
+        str(row[0]): str(row[1]) for row in workbook["使用说明"].iter_rows(values_only=True) if row[0]
+    }
+
+    data_headers = [cell.value for cell in workbook["计算明细"][1]]
+    sources = {
+        "Revenue": "实际收入",
+        "Cost": "成本",
+        "GrossInput": "毛利贡献",
+        "MarginRate": "产品毛利率表",
+        "ListAmount": "应收金额",
+    }
+    for header in EDITABLE_INPUT_HEADERS:
+        key = next(k for k in instructions if k.startswith(f"输入 {header}（"))
+        text = instructions[key]
+        assert f"计算明细页 {header} 列" in text
+        assert sources[header] in text
+        assert header in data_headers
+
+    # 每个可修改输入都被汇总公式真实引用
+    summary_formula_cells = [
+        cell.value
+        for row in workbook["分析汇总"].iter_rows(min_row=6)
+        for cell in row
+        if isinstance(cell.value, str) and cell.value.startswith("=IF")
+    ]
+    joined = "\n".join(summary_formula_cells)
+    for header in ("Revenue", "Cost", "ListAmount"):
+        assert f"Data[{header}]" in joined
+    detail_formula = next(
+        cell.value
+        for row in workbook["计算明细"].iter_rows(min_row=2)
+        for cell in row
+        if isinstance(cell.value, str) and cell.value.startswith("=IF(")
+    )
+    assert "GrossInput" not in detail_formula  # 列名按相对引用参与 GrossCalc
+    assert detail_formula.startswith("=IF(")
+
+    boundary = instructions["固定结构"]
+    assert "人数去重" in boundary and "固定快照" in boundary
+    assert "重新导出" in boundary
+    assert "参数与口径" in instructions["维度列"]
+
+
+def test_margin_rate_lookup_edit_changes_gross_via_detail_recalculation(workspace, tmp_path):
+    import os
+    import shutil
+
+    from finance.models import Fact
+
+    if not (os.environ.get("SOFFICE_BIN") or shutil.which("soffice")):
+        pytest.skip("set SOFFICE_BIN to run the LibreOffice recalculation check")
+
+    ds, member, *_ = workspace
+    # 去掉直接毛利，使毛利全部走 lookup 毛利率
+    Fact.objects.filter(dataset=ds).update(gross=None)
+    mapping = {**ds.mapping, "margin_rates": {"医疗服务": "0.3"}}
+    ds.mapping = mapping
+    ds.save(update_fields=["mapping"])
+
+    source, output = tmp_path / "source", tmp_path / "out"
+    source.mkdir()
+    output.mkdir()
+    workbook_path = source / "lookup.xlsx"
+    with workbook_path.open("wb") as file:
+        build_formula_workbook(
+            ds,
+            member,
+            {"start": "2026-08", "end": "2026-08", "comparison": "yoy", "group": "department"},
+            file,
+        )
+
+    editable = load_workbook(workbook_path)
+    # MarginRate 列在维度列之后：G 列（期间+2维度=3 列后第 4 个保留列）
+    header_row = [cell.value for cell in editable["计算明细"][1]]
+    rate_column = header_row.index("MarginRate") + 1
+    editable["计算明细"].cell(row=2, column=rate_column).value = 0.5
+    editable.save(workbook_path)
+
+    import subprocess
+
+    profile = tmp_path / "profile"
+    result = subprocess.run(
+        [
+            os.environ.get("SOFFICE_BIN") or shutil.which("soffice"),
+            "--headless",
+            f"-env:UserInstallation={profile.as_uri()}",
+            "--convert-to",
+            "xlsx",
+            "--outdir",
+            str(output),
+            str(workbook_path),
+        ],
+        capture_output=True,
+        text=True,
+        timeout=120,
+        check=False,
+    )
+    assert result.returncode == 0, result.stderr or result.stdout
+    values = load_workbook(output / workbook_path.name, data_only=True)
+    summary = values["分析汇总"]
+    gross_row = next(
+        row
+        for row in range(6, summary.max_row + 1)
+        if summary.cell(row, 1).value == "毛利贡献" and summary.cell(row, 2).value == "儿科"
+    )
+    # 2026-08 儿科收入 100，lookup 毛利率改为 0.5 后毛利应为 50
+    assert summary.cell(gross_row, 3).value == pytest.approx(50)

tests/test_operations.py

@@ -109,7 +109,7 @@ def test_formula_export_rechecks_role_when_worker_runs_and_file_is_downloaded(wo
     job = FormulaExport.objects.create(dataset=ds, user=ds.created_by, context={}, status="processing")
     member.role = "viewer"
     member.save(update_fields=["role"])
-    with pytest.raises(PermissionError, match="撤权"):
+    with pytest.raises(PermissionError, match="角色已变更"):
         process_formula_export(job.pk)
     job.refresh_from_db()
     assert job.status == "failed"

tests/test_worker_paths.py

@@ -1,7 +1,10 @@
+from datetime import timedelta
+from pathlib import Path
 from unittest.mock import patch
 
 import pytest
 from django.core.management import call_command
+from django.utils import timezone
 
 from finance.models import Dataset, FormulaExport
 
@@ -30,3 +33,109 @@ def test_worker_processes_queued_import_and_reports_export_failure(workspace):
         call_command("import_worker", once=True)
     export.refresh_from_db()
     assert export.status == "processing"
+
+
+def _export_job(ds, **kwargs):
+    return FormulaExport.objects.create(
+        dataset=ds,
+        user=ds.created_by,
+        context={"start": "2026-08", "end": "2026-08", "comparison": "yoy", "group": "department"},
+        **kwargs,
+    )
+
+
+def test_worker_refuses_export_after_role_revocation(workspace):
+    from finance.exporting import process_formula_export
+
+    ds, member, *_ = workspace
+    job = _export_job(ds, status="processing")
+    member.role = "viewer"
+    member.save(update_fields=["role"])
+
+    with pytest.raises(PermissionError, match="角色"):
+        process_formula_export(job.pk)
+
+    job.refresh_from_db()
+    assert job.status == "failed"
+    assert not job.path
+    assert not list(Path(ds.file.storage.location).rglob(f"{job.pk}*"))
+
+
+def test_worker_refuses_export_after_account_deactivation(workspace):
+    from finance.exporting import process_formula_export
+
+    ds, _, _, _, _ = workspace
+    user = ds.created_by
+    user.is_active = False
+    user.save(update_fields=["is_active"])
+    job = _export_job(ds, status="processing")
+
+    with pytest.raises(PermissionError, match="停用"):
+        process_formula_export(job.pk)
+
+    job.refresh_from_db()
+    assert job.status == "failed"
+
+
+def test_status_and_download_deny_revoked_viewer(workspace, settings):
+    ds, member, client, *_ = workspace
+    job = _export_job(
+        ds,
+        status="succeeded",
+        finished_at=timezone.now(),
+        expires_at=timezone.now() + timedelta(hours=1),
+    )
+    target = Path(settings.MEDIA_ROOT) / "formula-exports" / str(job.user_id) / f"{job.pk}.xlsx"
+    target.parent.mkdir(parents=True)
+    target.write_bytes(b"PK workbook")
+    job.path = str(target)
+    job.save(update_fields=["path"])
+
+    assert client.get(f"/api/datasets/{ds.pk}/formula-exports/{job.pk}").status_code == 200
+    assert client.get(f"/api/datasets/{ds.pk}/formula-exports/{job.pk}/download").status_code == 200
+
+    member.role = "viewer"
+    member.save(update_fields=["role"])
+    assert client.get(f"/api/datasets/{ds.pk}/formula-exports/{job.pk}").status_code == 403
+    assert client.get(f"/api/datasets/{ds.pk}/formula-exports/{job.pk}/download").status_code == 403
+
+
+def test_half_finished_export_cannot_be_downloaded(workspace, settings):
+    ds, _, client, *_ = workspace
+    for status, code in (("processing", 409), ("failed", 409), ("queued", 409)):
+        job = _export_job(ds, status=status)
+        assert client.get(f"/api/datasets/{ds.pk}/formula-exports/{job.pk}/download").status_code == code, (
+            status
+        )
+    succeeded = _export_job(
+        ds,
+        status="succeeded",
+        path=str(Path(settings.MEDIA_ROOT) / "nowhere.xlsx"),
+        finished_at=timezone.now(),
+        expires_at=timezone.now() + timedelta(hours=1),
+    )
+    assert client.get(f"/api/datasets/{ds.pk}/formula-exports/{succeeded.pk}/download").status_code == 410
+
+
+def test_stale_processing_export_is_reclaimed_after_timeout(workspace):
+    ds, *_ = workspace
+    job = _export_job(ds, status="processing")
+    FormulaExport.objects.filter(pk=job.pk).update(created_at=timezone.now() - timedelta(minutes=20))
+
+    call_command("import_worker", once=True)
+
+    job.refresh_from_db()
+    assert job.status == "succeeded"
+    assert Path(job.path).read_bytes()[:2] == b"PK"
+    assert not list(Path(job.path).parent.glob(f"{job.pk}.*.tmp"))
+
+
+def test_recent_processing_export_is_reclaimed_immediately(workspace):
+    # PostgreSQL 咨询锁语义下 worker 立即重认领 processing 任务，不再等待超时。
+    ds, *_ = workspace
+    job = _export_job(ds, status="processing")
+
+    call_command("import_worker", once=True)
+
+    job.refresh_from_db()
+    assert job.status == "succeeded"