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  Q bc7f2a2d17 test(academic): 补 R4-bis「目标账户已存在」侧用例 + 把「定位必须带机构」的推理写进注释 1 giorno fa
  Q 0be6417eb6 test(academic): R4-bis 冲突态加强为「表零变化」+ 注明两个快照 helper 不可合并的理由 1 giorno fa
  Q 48ccccd33b feat(academic): Transfer 转入方建户加 R4-bis 三道校验（3104/3140/权威机构）+ 登记 dump 既有事实 1 giorno fa
  Q e14f6138fc feat(academic): AC-04 余额核心服务 8 SP + AC-05 退费/清零（双 log + 活动失效） 1 giorno fa