feat(trader): Account总账+StrategyRunner分户(双层记账/资金T0/股票T1)

- Account: cash资金T0/合并持仓/equity盯市/cash_enough买单检查
- StrategyRunner: 分户持仓+realized_pnl归因/unrealized_pnl
- transfer_fee 直接用(matcher已双向,不再×2,review H3)
- unfreeze_all 对称(总账+分户,T+1每日解冻)
7 tests passed.

sanguo_trader/account.py

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+"""模拟盘总账：资金 T+0 / 合并持仓 / 净值盯市（spec §7 双层记账总账层）。
+
+- cash 资金 T+0：卖出回笼资金当日即可再买（A 股硬规则）
+- 股票 T+1：买入持仓由 PositionLedger.frozen 管，次日 unfreeze_all 解冻
+- transfer_fee：matcher 已出双向总额（review H3），Account 直接用，不再 ×2
+- 资金检查 cash_enough 在买单 apply 前由 PaperEngine 调用
+"""
+from .models import OrderSide, PaperTrade
+from .position_ledger import PositionLedger
+
+
+class Account:
+    def __init__(self, initial_capital: float) -> None:
+        self.cash: float = float(initial_capital)
+        self.positions: dict[str, PositionLedger] = {}
+        self.market_value: float = 0.0
+
+    def _position(self, symbol: str) -> PositionLedger:
+        if symbol not in self.positions:
+            self.positions[symbol] = PositionLedger(symbol)
+        return self.positions[symbol]
+
+    def cash_enough(self, trade: PaperTrade) -> bool:
+        """买单检查现金是否足够（卖出不检查，持仓检查在 PositionLedger）。"""
+        if trade.side != OrderSide.BUY:
+            return True
+        cost = trade.price * trade.volume + trade.commission + trade.transfer_fee
+        return self.cash >= cost
+
+    def apply_trade(self, trade: PaperTrade) -> None:
+        pos = self._position(trade.symbol)
+        if trade.side == OrderSide.BUY:
+            cost = trade.price * trade.volume + trade.commission + trade.transfer_fee
+            self.cash -= cost
+            pos.apply_buy(trade.price, trade.volume)
+        else:
+            proceeds = (
+                trade.price * trade.volume
+                - trade.commission - trade.stamp_duty - trade.transfer_fee
+            )
+            self.cash += proceeds   # 资金 T+0：卖出现金立即可用
+            pos.apply_sell(trade.price, trade.volume)
+
+    def unfreeze_all(self) -> None:
+        """每日开盘前：T+1 解冻所有持仓。"""
+        for p in self.positions.values():
+            p.unfreeze()
+
+    def mark_to_market(self, bars_raw: dict[str, float]) -> None:
+        """按 raw 收盘价重估合并持仓市值。bars_raw: {symbol: close_raw}。"""
+        self.market_value = sum(
+            p.volume * bars_raw.get(sym, p.avg_price)
+            for sym, p in self.positions.items()
+        )
+
+    @property
+    def equity(self) -> float:
+        return self.cash + self.market_value

sanguo_trader/strategy_runner.py

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+"""模拟盘分户账：每策略持仓 + 已实现盈亏归因（spec §7 双层记账分户层）。
+
+与 Account 共享同一笔 trade：Account 记合并总账，StrategyRunner 记该策略归因。
+"""
+from .models import OrderSide, PaperTrade
+from .position_ledger import PositionLedger
+
+
+class StrategyRunner:
+    def __init__(self, strategy_id: str, strategy=None, paper_cta_engine=None) -> None:
+        self.strategy_id: str = strategy_id
+        self.strategy = strategy
+        self.paper_cta_engine = paper_cta_engine
+        self.positions: dict[str, PositionLedger] = {}
+        self.realized_pnl: float = 0.0
+        self.commission_paid: float = 0.0
+
+    def _position(self, symbol: str) -> PositionLedger:
+        if symbol not in self.positions:
+            self.positions[symbol] = PositionLedger(symbol)
+        return self.positions[symbol]
+
+    def apply_trade(self, trade: PaperTrade) -> None:
+        pos = self._position(trade.symbol)
+        if trade.side == OrderSide.BUY:
+            pos.apply_buy(trade.price, trade.volume)
+            self.commission_paid += trade.commission + trade.transfer_fee
+        else:
+            avg = pos.avg_price
+            realized = (
+                (trade.price - avg) * trade.volume
+                - trade.commission - trade.stamp_duty - trade.transfer_fee
+            )
+            self.realized_pnl += realized
+            self.commission_paid += (
+                trade.commission + trade.stamp_duty + trade.transfer_fee
+            )
+            pos.apply_sell(trade.price, trade.volume)
+
+    def unfreeze_all(self) -> None:
+        """每日开盘前：T+1 解冻分户持仓（与 Account.unfreeze_all 对称）。"""
+        for p in self.positions.values():
+            p.unfreeze()
+
+    def unrealized_pnl(self, bars_raw: dict[str, float]) -> float:
+        """按 raw 收盘价算浮动盈亏（未实现）。"""
+        total = 0.0
+        for sym, p in self.positions.items():
+            if p.volume > 0:
+                total += (bars_raw.get(sym, p.avg_price) - p.avg_price) * p.volume
+        return total

tests/trader/test_account.py

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+"""Account + StrategyRunner 双层记账测试（spec §7）。"""
+import pytest
+from sanguo_trader.account import Account
+from sanguo_trader.strategy_runner import StrategyRunner
+from sanguo_trader.models import MatchSession, OrderSide, PaperTrade
+
+
+def mktrade(side, price=10.0, volume=100, commission=5.0, stamp=0.0,
+            transfer_fee=0.02, strategy_id="s1", symbol="600000"):
+    return PaperTrade(
+        strategy_id, symbol, side, price, volume, commission,
+        stamp, transfer_fee, "", MatchSession.NEXT_OPEN,
+    )
+
+
+def test_capital_t0_sell_then_buy_immediately():
+    """资金 T+0：卖出现金立即可用于再买。"""
+    acc = Account(initial_capital=1_000_000)
+    acc.apply_trade(mktrade(OrderSide.BUY, price=10.0, volume=100))
+    acc.unfreeze_all()
+    cash_after_buy = acc.cash
+    acc.apply_trade(mktrade(OrderSide.SELL, price=11.0, volume=100, stamp=0.55))
+    assert acc.cash > cash_after_buy                  # 卖出后现金立即增加
+    assert acc.cash_enough(mktrade(OrderSide.BUY, price=11.0, volume=50))  # 可立即再买
+
+
+def test_share_t1_buy_frozen_until_unfreeze():
+    """股票 T+1：买入当日 frozen，unfreeze 后才可卖。"""
+    acc = Account(initial_capital=1_000_000)
+    acc.apply_trade(mktrade(OrderSide.BUY, volume=100))
+    pos = acc.positions["600000"]
+    assert pos.frozen == 100
+    assert pos.available == 0
+    acc.unfreeze_all()
+    assert pos.available == 100
+
+
+def test_cash_enough_insufficient_rejected():
+    acc = Account(initial_capital=1000)
+    # cost = 10*100 + 5 + 0.02 = 1005.02 > 1000
+    assert acc.cash_enough(mktrade(OrderSide.BUY, price=10.0, volume=100)) is False
+
+
+def test_transfer_fee_not_doubled_on_buy():
+    """review H3：matcher 出双向 transfer_fee，Account 直接用不再 ×2。"""
+    acc = Account(initial_capital=1_000_000)
+    acc.apply_trade(mktrade(OrderSide.BUY, price=10.0, volume=100, transfer_fee=0.02))
+    assert acc.cash == pytest.approx(1_000_000 - 1005.02)
+
+
+def test_double_entry_account_equals_sum_of_runners():
+    """双层记账一致性：总账持仓 = 各分户持仓之和。"""
+    acc = Account(initial_capital=1_000_000)
+    r1 = StrategyRunner("s1")
+    r2 = StrategyRunner("s2")
+    t1 = mktrade(OrderSide.BUY, volume=100, strategy_id="s1")
+    t2 = mktrade(OrderSide.BUY, volume=200, strategy_id="s2")
+    for t in (t1, t2):
+        acc.apply_trade(t)
+    r1.apply_trade(t1)
+    r2.apply_trade(t2)
+    assert acc.positions["600000"].volume == 300
+    assert r1.positions["600000"].volume + r2.positions["600000"].volume == 300
+
+
+def test_runner_realized_pnl_on_sell():
+    acc = Account(initial_capital=1_000_000)
+    runner = StrategyRunner("s1")
+    buy_t = mktrade(OrderSide.BUY, price=10.0, volume=100, strategy_id="s1")
+    acc.apply_trade(buy_t)
+    runner.apply_trade(buy_t)
+    acc.unfreeze_all()
+    runner.unfreeze_all()
+    sell_t = mktrade(OrderSide.SELL, price=12.0, volume=100, stamp=0.6, strategy_id="s1")
+    acc.apply_trade(sell_t)
+    runner.apply_trade(sell_t)
+    # (12-10)*100 - 5(佣) - 0.6(印) - 0.02(过) = 194.38
+    assert runner.realized_pnl == pytest.approx(194.38)
+
+
+def test_equity_mark_to_market():
+    acc = Account(initial_capital=1_000_000)
+    acc.apply_trade(mktrade(OrderSide.BUY, price=10.0, volume=100))
+    acc.unfreeze_all()
+    acc.mark_to_market({"600000": 11.0})
+    assert acc.market_value == pytest.approx(1100.0)
+    assert acc.equity == pytest.approx(acc.cash + 1100.0)