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  Q 3744037dd5 feat(ac15): 3c 课酬应收核销双跑（SP27）—— RA-1/RA-2，50→52 全绿 12 ore fa
  Q 2ac36255bd feat(ac15): 阶段2前置——core 结构补齐 + 资金域4表映射器 + 最小 fixture 逐列核对 17 ore fa