fix模拟盘盈亏：收回×卖回价 − 开仓U权利金 − 手续费，历史按U展示。

Co-authored-by: Cursor <cursoragent@cursor.com>

tests/test_options_pnl_settle.py

@@ -26,6 +26,7 @@ class FeeConvertTests(unittest.TestCase):
 
 class SettleClosedPnlTests(unittest.TestCase):
     def test_sim_net_times_close_index(self):
+        # 无开仓指数时回退净币×平仓价
         s = settle_closed_pnl(
             premium_paid=0.01,
             premium_received=0.02,
@@ -37,6 +38,35 @@ class SettleClosedPnlTests(unittest.TestCase):
         self.assertAlmostEqual(float(s["realized_pnl"]), 0.009, places=8)
         self.assertAlmostEqual(float(s["realized_pnl_usdt"]), 27.0, places=4)
 
+    def test_sim_proceeds_minus_open_premium_usdt(self):
+        """盈利=(收回币)×卖回价 − 已付币×开仓指数 − 手续费U."""
+        s = settle_closed_pnl(
+            premium_paid=0.011005,
+            premium_received=0.02270864,
+            open_fee=0,
+            close_fee=0,
+            premium_ccy="BTC",
+            index_px=81000,  # 卖回价
+            open_index_px=86000,  # 初始 U 权利金用开仓指数
+        )
+        # 0.02270864*81000 - 0.011005*86000
+        expect = 0.02270864 * 81000 - 0.011005 * 86000
+        self.assertAlmostEqual(float(s["realized_pnl_usdt"]), expect, places=2)
+
+    def test_sim_loss_remaining_minus_fees(self):
+        """亏损:剩余权利金U − 手续费U − 初始U(同一式)."""
+        s = settle_closed_pnl(
+            premium_paid=0.01,
+            premium_received=0.004,
+            open_fee=0.0001,
+            close_fee=0.0001,
+            premium_ccy="ETH",
+            index_px=2500,
+            open_index_px=3000,
+        )
+        # 0.004*2500 - 0.01*3000 - (0.0001*3000+0.0001*2500) = 10 - 30 - 0.55 = -20.55
+        self.assertAlmostEqual(float(s["realized_pnl_usdt"]), -20.55, places=2)
+
     def test_budget_ignored_for_usdt(self):
         # budget 不得抬高开仓成本
         s = settle_closed_pnl(