feat(swap): 添加基金现金分红处理功能

- 实现 ApplyFundCashDividends 方法处理基金现金分红逻辑
- 现金分红在生效日 EOD 即执行，计入已实现分红字段
- 从盯市盈亏中分离分红金额，避免收益重复计算
- 更新测试用例验证现金分红正确记入已实现分红
- 修正测试方法名称反映实际功能变更
- 完善单元测试验证分红金额计算准确性

UnitTestProject/Modules/SwapModule/SwapPositionComposeScenarioTest.cs

@@ -107,6 +107,11 @@ namespace YLErp.Modules.SwapModule
                     flowEvents,
                     dividendInfos.ToDictionary(x => x.UnderlyingCode, StringComparer.OrdinalIgnoreCase),
                     SettleDate);
+                ApplyFundCashDividends(
+                    positions,
+                    previousEodPositions,
+                    dividendInfos.ToDictionary(x => x.UnderlyingCode, StringComparer.OrdinalIgnoreCase),
+                    SettleDate);
             }
         }
 
@@ -327,7 +332,7 @@ namespace YLErp.Modules.SwapModule
         }
 
         [TestMethod]
-        public void SPC_FUND_002_现金分红_只调整价格不生成分红流水()
+        public void SPC_FUND_002_现金分红_收盘时记入已实现分红()
         {
             var td = CreateTrade();
             var position = CreateFloatPosition(1, 1000m);
@@ -342,22 +347,20 @@ namespace YLErp.Modules.SwapModule
                 new List<swap_flow_event>(),
                 price: 100m);
             service.ExDividendInfos.Add(CreateFundCorporateAction(cashAmount: 10m));
-            var actual = previousEod.Clone();
-            actual.ValueDate = SettleDate;
-            actual.UnderlyingPrice = 100m;
+            service.ExecuteSwapPositionCompose(SettleDate, PreSettleDate);
 
-            service.ExecuteFundCorporateActions(
-                new[] { actual },
-                new[] { previousEod },
-                Array.Empty<swap_flow_event>(),
-                service.ExDividendInfos);
+            var actual = service.CreatedEodPositions.Single(x => x.PositionId == 1);
 
             Assert.AreEqual(1000m, actual.PosiQuantity);
             Assert.AreEqual(0m, actual.TdChangedQty);
             Assert.AreEqual(99m, actual.PosiGrossPrice);
-            Assert.AreEqual(0m, actual.TdPosiDividend);
+            Assert.AreEqual(1000m, actual.TdPosiDividend);
             Assert.AreEqual(0m, actual.PosiDividendSum);
             Assert.AreEqual(99000m, actual.PosiNotionalValue);
+            Assert.AreEqual(0m, actual.PosiMtmPnL);
+            Assert.AreEqual(0m, actual.PosiProfitSum);
+            Assert.AreEqual(1000m, actual.RealizedDividend);
+            Assert.AreEqual(1000m, actual.RealizedPnl);
         }
 
         [TestMethod]