refactor(后端): 将工资与工作区业务逻辑下沉服务层

将月份状态、资料输出、调整单编排及工作区查询、
CSV 生成移至现有服务层，路由仅绑定参数并返回响应。

保持接口路径、参数、响应模型和权限依赖一致，
补充九项内存库行为回归并同步测试记录。

backend/app/api/v1/system/tplus_workbench.py

@@ -3,17 +3,12 @@
 from typing import Annotated
 
 from fastapi import APIRouter, Path, Query
-from sqlalchemy import func, select
 from starlette.responses import StreamingResponse
 
 from app.api.deps import DbSession, PayrollWriter, WorkbenchReader
 from app.core.response import ApiResponse, PageQuery, PageResult, ok
-from app.models import TPlusSyncRecord, TPlusWorkLine
 from app.schemas.tplus_workbench import FactIn, SourceChoiceQuery, WorkCreateIn, WorkQuery
 from app.services.tplus import workbench
-from app.services.tplus.report_labels import ACTION_LABELS, reason_label, spreadsheet_value
-from app.services.tplus.snapshots import source_statement
-from app.services.tplus.task_service import _source_database
 
 router = APIRouter()
 RunNo = Annotated[str, Path(pattern=r"^[A-Za-z0-9_-]+$", max_length=32)]
@@ -36,33 +31,7 @@ def fact_history(
     session: DbSession, _: WorkbenchReader, fact_id: int, query: Annotated[PageQuery, Query()]
 ):
     """按事实身份分页查看修改历史，不允许跨账套读取。"""
-    from app.core.exceptions import NotFoundError
-    from app.models import TPlusFact
-
-    fact = session.get(TPlusFact, fact_id)
-    if fact is None or fact.source_database != _source_database():
-        raise NotFoundError("补充资料不存在")
-    conditions = [
-        TPlusFact.source_database == fact.source_database,
-        TPlusFact.kind == fact.kind,
-        TPlusFact.fact_key == fact.fact_key,
-    ]
-    total = session.scalar(select(func.count()).select_from(TPlusFact).where(*conditions))
-    rows = session.scalars(
-        select(TPlusFact)
-        .where(*conditions)
-        .order_by(TPlusFact.version.desc())
-        .offset(query.offset)
-        .limit(query.page_size)
-    )
-    return ok(
-        PageResult(
-            records=[workbench.fact_out(f) for f in rows],
-            total=total or 0,
-            page_num=query.page_num,
-            page_size=query.page_size,
-        )
-    )
+    return ok(workbench.fact_history(session, fact_id, query))
 
 
 @router.post("/work-runs", response_model=ApiResponse[dict])
@@ -98,126 +67,14 @@ def source_choices(
     query: Annotated[SourceChoiceQuery, Query()],
 ):
     """仅提供挑选资料所需的源编号和名称，不返回电话、地址和原始载荷。"""
-    from app.core.exceptions import BadRequestError
-
-    try:
-        statement = source_statement(session, _source_database(), query.entity)
-    except workbench.WorkbenchError:
-        raise BadRequestError("请先完整读取相关源数据") from None
-    if query.search:
-        escaped = query.search.replace("\\", "\\\\").replace("%", "\\%").replace("_", "\\_")
-        statement = statement.where(TPlusSyncRecord.source_no.like(f"%{escaped}%", escape="\\"))
-    total = session.scalar(select(func.count()).select_from(statement.subquery()))
-    rows = session.scalars(
-        statement.order_by(TPlusSyncRecord.source_id).offset(query.offset).limit(query.page_size)
-    )
-    records = [
-        {
-            "source_id": r.source_id,
-            "source_no": r.source_no,
-            "name": str(r.payload_json.get("name") or ""),
-            "parent_id": str(r.payload_json.get("source_parent_id") or ""),
-            "date": str(
-                r.payload_json.get("voucherdate") or r.payload_json.get("voucherDate") or ""
-            )[:10],
-        }
-        for r in rows
-    ]
-    return ok(
-        PageResult(
-            records=records, total=total or 0, page_num=query.page_num, page_size=query.page_size
-        )
-    )
+    return ok(workbench.source_choices(session, query))
 
 
 @router.get("/work-runs/{run_no}/report")
 def work_report(session: DbSession, _: WorkbenchReader, run_no: RunNo):
     """导出全部预演明细，防止源单号被电子表格当作公式执行。"""
-    import csv
-    import io
-
-    workbench.get_run(session, run_no)
-
-    def rows():
-        buffer = io.StringIO()
-        writer = csv.writer(buffer)
-        yield "\ufeff"
-        writer.writerow(
-            [
-                "运行编号",
-                "行号",
-                "类型",
-                "源ID或平账组",
-                "处理结果",
-                "源编号",
-                "名称",
-                "回款单号",
-                "关联凭证示例",
-                "发货单号",
-                "匹配金额",
-                "分配后该明细剩余应收",
-                "回款天数",
-                "指导成本分摊",
-                "折算利润",
-                "利润门槛（百分数）",
-                "计提比例",
-                "计提金额",
-                "归属工号",
-                "原因",
-                "说明",
-            ]
-        )
-        yield buffer.getvalue()
-        buffer.seek(0)
-        buffer.truncate(0)
-        statement = (
-            select(TPlusWorkLine)
-            .where(TPlusWorkLine.run_no == run_no)
-            .order_by(TPlusWorkLine.line_no)
-        )
-        for row in session.scalars(statement).yield_per(200):
-            data = row.data_json
-            values = data.get("values") or {}
-            fields = [
-                run_no,
-                row.line_no,
-                row.entity_type,
-                row.source_id,
-                ACTION_LABELS.get(row.action, row.action),
-                data.get("source_no", ""),
-                values.get("personnel_name")
-                or values.get("product_name")
-                or values.get("company_name")
-                or data.get("source_name")
-                or "",
-                *[
-                    data.get(k, "")
-                    for k in (
-                        "receipt_no",
-                        "accounting_voucher_code",
-                        "shipment_no",
-                        "amount",
-                        "shipment_remaining_after",
-                        "days",
-                        "allocated_cost",
-                        "converted_profit",
-                        "profit_threshold",
-                        "rate_percent",
-                        "performance",
-                        "personnel_id",
-                    )
-                ],
-                reason_label(row.reason)
-                or ("经理本人业务，已排除绩效汇总" if data.get("excluded_manager_own") else ""),
-                "仅供核对，未写入正式工资",
-            ]
-            writer.writerow([spreadsheet_value(v) for v in fields])
-            yield buffer.getvalue()
-            buffer.seek(0)
-            buffer.truncate(0)
-
     return StreamingResponse(
-        rows(),
+        workbench.report_csv(session, run_no),
         media_type="text/csv; charset=utf-8",
         headers={"Content-Disposition": f'attachment; filename="{run_no}-preview.csv"'},
     )