feat: 完善报销单审批流程及退回原因追踪

新增直属领导审批通过接口和审批待办列表查询，报销单退回
支持原因码分类和审批环节标记，优化票据附件去重和路径
回退查找，前端新增退回原因对话框、审批收件箱和工作台
图标组件，补充工具函数和单元测试覆盖。

server/tests/test_user_agent_service.py

@@ -546,11 +546,11 @@ def test_user_agent_guides_implicit_expense_draft_request() -> None:
         assert slot_map["amount"].value == "1000.00元"
 
 
-def test_user_agent_guides_narrative_with_day_before_yesterday() -> None:
-    session_factory = build_session_factory()
-    with session_factory() as db:
-        ontology = SemanticOntologyService(db).parse(
-            OntologyParseRequest(
+def test_user_agent_guides_narrative_with_day_before_yesterday() -> None:
+    session_factory = build_session_factory()
+    with session_factory() as db:
+        ontology = SemanticOntologyService(db).parse(
+            OntologyParseRequest(
                 query="我前天请客户吃饭花了200元",
                 user_id="pytest",
                 context_json={
@@ -571,15 +571,106 @@ def test_user_agent_guides_narrative_with_day_before_yesterday() -> None:
 
         assert response.review_payload is not None
         slot_map = {item.key: item for item in response.review_payload.slot_cards}
-        assert slot_map["time_range"].raw_value == "前天"
-        assert slot_map["time_range"].value == "2026-05-11"
-        assert "时间为 2026-05-11" in response.review_payload.intent_summary
-
-
-def test_user_agent_attachment_only_upload_uses_generic_scene_reason_without_fabrication() -> None:
-    session_factory = build_session_factory()
-    with session_factory() as db:
-        ontology = SemanticOntologyService(db).parse(
+        assert slot_map["time_range"].raw_value == "前天"
+        assert slot_map["time_range"].value == "2026-05-11"
+        assert "时间为 2026-05-11" in response.review_payload.intent_summary
+
+
+def test_user_agent_guides_riding_fare_as_transport_expense() -> None:
+    session_factory = build_session_factory()
+    with session_factory() as db:
+        message = "业务发生时间:2026-03-04，送客户去林萃小区办事，请报销乘车费用"
+        ontology = SemanticOntologyService(db).parse(
+            OntologyParseRequest(
+                query=message,
+                user_id="pytest",
+            )
+        )
+        response = UserAgentService(db).respond(
+            UserAgentRequest(
+                run_id=ontology.run_id,
+                user_id="pytest",
+                message=message,
+                ontology=ontology,
+                tool_payload={"draft_only": True},
+            )
+        )
+
+        assert response.review_payload is not None
+        slot_map = {item.key: item for item in response.review_payload.slot_cards}
+        assert slot_map["expense_type"].value == "交通费"
+        assert slot_map["expense_type"].normalized_value == "transport"
+        assert slot_map["time_range"].value == "2026-03-04"
+        assert slot_map["reason"].value == "送客户去林萃小区办事，请报销乘车费用"
+        assert "业务发生时间" not in slot_map["reason"].raw_value
+        assert "“交通费”" in response.review_payload.intent_summary
+
+
+def test_user_agent_does_not_treat_draft_saved_message_as_precheck_risk_for_transport() -> None:
+    session_factory = build_session_factory()
+    with session_factory() as db:
+        message = "业务发生时间:2026-03-04，送客户去林萃小区办事，打车花了32元，请报销乘车费用"
+        context_json = {
+            "name": "赵六",
+            "attachment_names": ["didi-trip.png"],
+            "attachment_count": 1,
+            "ocr_documents": [
+                {
+                    "filename": "didi-trip.png",
+                    "summary": "滴滴出行 支付金额 32 元",
+                    "text": "滴滴出行 支付金额 32 元",
+                    "document_type": "taxi_receipt",
+                    "scene_code": "transport",
+                    "document_fields": [
+                        {"key": "amount", "label": "支付金额", "value": "32.00"},
+                    ],
+                    "warnings": [],
+                }
+            ],
+        }
+        ontology = SemanticOntologyService(db).parse(
+            OntologyParseRequest(
+                query=message,
+                user_id="pytest",
+                context_json=context_json,
+            )
+        )
+        response = UserAgentService(db).respond(
+            UserAgentRequest(
+                run_id=ontology.run_id,
+                user_id="pytest",
+                message=message,
+                ontology=ontology,
+                context_json=context_json,
+                tool_payload={
+                    "draft_only": True,
+                    "claim_id": "claim-1",
+                    "claim_no": "EXP-202603-001",
+                    "status": "draft",
+                    "message": (
+                        "已创建报销草稿 EXP-202603-001，当前状态为 draft。"
+                        "你可以继续补充费用明细、客户单位和票据附件。"
+                    ),
+                },
+            )
+        )
+
+        assert response.review_payload is not None
+        assert response.review_payload.can_proceed is True
+        assert "客户名称" not in response.review_payload.missing_slots
+        assert "参与人员" not in response.review_payload.missing_slots
+        assert "票据附件" not in response.review_payload.missing_slots
+        risk_text = "\n".join(
+            f"{item.title}\n{item.content}" for item in response.review_payload.risk_briefs
+        )
+        assert "AI预审未通过" not in risk_text
+        assert "已创建报销草稿" not in risk_text
+
+
+def test_user_agent_attachment_only_upload_uses_generic_scene_reason_without_fabrication() -> None:
+    session_factory = build_session_factory()
+    with session_factory() as db:
+        ontology = SemanticOntologyService(db).parse(
             OntologyParseRequest(
                 query="我上传了 1 份票据，请结合附件名称给出报销建议并尽量生成草稿。",
                 user_id="pytest",