fix: 对照《财务处Skill002》验收整改并升版 v1.0.2

- 状态标签：C3 触发且 D 未判 → 待补录，优先级对齐需求 §6.2
- broadcast-monthly 逐项目增量 emit，任务中心可见进行中进度
- progress_reports 回填 project_id；新增 items_json/updated_at；旧库重建式安全迁移（含回归测试）
- 简报：TITLE 转义防注入、章节对齐 §10（独立「暂付款/结题提醒」）、页脚逐字统一
- 金标准测试 +17：±10%/20% 阈值恰界、C2 钳位、N2 反例、C3 逐字段、HTML 转义、async+cron 定位守护、迁移回归
- 文档 v1.1（开发文档 + REQUIREMENTS）：ERROR:<CODE> <message>、reports_brief、--all-status、skill-detail 表外挂载、C1 level=warn
- 落盘验收报告 acceptance-reports/20260924-105401-acceptance.md（338 测试全绿）
- 版本 1.0.1 → 1.0.2（constants / SKILL.md / CHANGELOG 三处对齐）

tests/test_fund_rules.py

@@ -179,6 +179,80 @@ class TestBroadcastKernel(unittest.TestCase):
         brief_html = open(result["brief_file"], encoding="utf-8").read()
         self.assertLess(brief_html.find("严重滞后"), brief_html.find("正常"))
 
+    def test_on_progress_called_per_project(self) -> None:
+        from service.fund_service import run_broadcast
+
+        seen: list[tuple[int, int, str]] = []
+        result = run_broadcast(
+            [_project(), _project(projectNo="TEST0002")],
+            AS_OF,
+            on_progress=lambda i, t, r: seen.append((i, t, r["project_no"])),
+        )
+        self.assertEqual(seen, [(1, 2, "TEST0001"), (2, 2, "TEST0002")])
+        self.assertEqual(result["count"], 2)
+
+    def test_report_links_project_id_and_items_json(self) -> None:
+        import json
+
+        from db.connection import get_conn
+        from service.fund_service import query_projects, run_broadcast
+        from service.project_service import upsert_project
+
+        upsert_project({
+            "project_no": "TEST0001",
+            "total_received": 300000.0,
+            "total_spent": 60000.0,
+            "start_date": "2026-01-01",
+            "end_date": "2026-12-31",
+            "frozen_amount": 15000.0,
+            "frozen_since": "2026-04-10",
+        })
+        projects = query_projects(include_all_status=True)
+        self.assertEqual(len(projects), 1)
+        run_broadcast(projects, AS_OF)
+        conn = get_conn()
+        try:
+            row = conn.execute(
+                "SELECT project_id, items_json FROM progress_reports WHERE project_no = ?",
+                ("TEST0001",),
+            ).fetchone()
+        finally:
+            conn.close()
+        self.assertEqual(row[0], projects[0]["id"])
+        items = json.loads(row[1])
+        self.assertTrue(any(i["rule_id"] == "D1" for i in items))
+        self.assertTrue(any(i["rule_id"] == "N1" for i in items))
+
+    def test_report_escapes_html_injection(self) -> None:
+        result = self._run([_project(projectName="<script>alert(1)</script>")])
+        with open(result["reports"][0]["report_file"], encoding="utf-8") as f:
+            html_text = f.read()
+        self.assertNotIn("<script>alert(1)</script>", html_text)
+        self.assertIn("&lt;script&gt;", html_text)
+
+    def test_report_contains_status_lights_and_reminders(self) -> None:
+        result = self._run([
+            _project(projectNo="LAG001", frozenAmount=20000.0, frozenSince="2026-01-20"),
+            _project(projectNo="FAST001", totalReceived=400000.0, totalSpent=380000.0),
+            _project(projectNo="OK001", totalReceived=400000.0, totalSpent=350000.0),
+            _project(projectNo="CLO001", endDate="2026-10-15", totalReceived=100000.0, totalSpent=5000.0),
+        ])
+        by_no = {r["project_no"]: r for r in result["reports"]}
+
+        def _read(project_no: str) -> str:
+            with open(by_no[project_no]["report_file"], encoding="utf-8") as f:
+                return f.read()
+
+        lag_html = _read("LAG001")
+        self.assertIn("🔴", lag_html)
+        self.assertIn("冲销", lag_html)
+        self.assertIn("暂付款 / 结题提醒", lag_html)
+        self.assertIn("🟢", _read("OK001"))
+        self.assertIn("🟠", _read("FAST001"))
+        clo_html = _read("CLO001")
+        self.assertIn("距执行期结束", clo_html)
+        self.assertIn("暂付款 / 结题提醒", clo_html)
+
 
 class TestProjectService(unittest.TestCase):
     def setUp(self) -> None:
@@ -258,5 +332,67 @@ class TestProjectService(unittest.TestCase):
         self.assertTrue(payload["lag_top"])
 
 
+class TestThresholdBoundaries(unittest.TestCase):
+    """验收 3：恰在 −10% / +20% 阈值边界的归类（默认阈值 0.10 / 0.20）。"""
+
+    def test_d1_exactly_minus_10_percent_is_normal(self) -> None:
+        result = _compute(totalReceived=100000.0, totalSpent=60050.0)
+        self.assertEqual(result["time_progress"], 0.7005)
+        self.assertEqual(result["deviation"], -0.1)
+        self.assertEqual(result["status_tag"], "正常")  # 严格小于才判滞后
+
+    def test_d1_just_below_minus_10_percent_is_lag(self) -> None:
+        result = _compute(totalReceived=100000.0, totalSpent=60040.0)  # dev=-0.1001
+        self.assertEqual(result["status_tag"], "严重滞后")
+
+    def test_d2_exactly_plus_20_percent_is_normal(self) -> None:
+        result = _compute(totalReceived=100000.0, totalSpent=90050.0)
+        self.assertEqual(result["deviation"], 0.2)
+        self.assertEqual(result["status_tag"], "正常")
+
+    def test_d2_just_above_plus_20_percent_is_overshoot(self) -> None:
+        result = _compute(totalReceived=100000.0, totalSpent=90060.0)  # dev=+0.2001
+        self.assertEqual(result["status_tag"], "支出异常偏快")
+
+
+class TestC2Clamp(unittest.TestCase):
+    def test_before_start_clamps_to_zero(self) -> None:
+        result = _compute(startDate="2026-10-01", endDate="2026-12-31")
+        self.assertEqual(result["time_progress"], 0.0)
+
+    def test_after_end_clamps_to_one(self) -> None:
+        result = _compute(startDate="2026-01-01", endDate="2026-08-31")
+        self.assertEqual(result["time_progress"], 1.0)
+
+
+class TestC3StatusPriority(unittest.TestCase):
+    """状态标签优先级：严重滞后＞偏快＞正常（D3 已判）＞待补录（C3）＞未到账（C1）。"""
+
+    def test_missing_end_date_marks_incomplete(self) -> None:
+        result = _compute(endDate=None)
+        self.assertIsNotNone(result["spend_rate"])
+        self.assertEqual(result["status_tag"], "待补录")
+
+    def test_missing_start_date_marks_incomplete(self) -> None:
+        result = _compute(startDate=None)
+        self.assertEqual(result["status_tag"], "待补录")
+
+    def test_missing_total_received_marks_incomplete(self) -> None:
+        result = _compute(totalReceived=None)
+        self.assertEqual(result["status_tag"], "待补录")
+
+    def test_missing_total_approved_keeps_normal_when_d3_judged(self) -> None:
+        result = _compute(totalApproved=None, totalReceived=400000.0, totalSpent=350000.0)
+        self.assertEqual(result["status_tag"], "正常")  # 正常＞待补录
+        c3 = next(i for i in result["items"] if i["rule_id"] == "C3")
+        self.assertIn("总立项经费", c3["detail"])
+
+
+class TestN2Negative(unittest.TestCase):
+    def test_closing_soon_but_rate_at_least_80pct_no_reminder(self) -> None:
+        result = _compute(endDate="2026-10-15", totalReceived=100000.0, totalSpent=80000.0)
+        self.assertFalse(any(i["rule_id"] == "N2" for i in result["items"]))
+
+
 if __name__ == "__main__":
     unittest.main()