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。

web/src/assets/workbench-icons/README.md

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+# Workbench Icons
+
+Icons in this folder are sourced from [Heroicons](https://heroicons.com) (MIT License).
+
+Used on the Personal Workbench todo and progress lists.

web/src/assets/workbench-icons/outline-briefcase.svg

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+<svg xmlns="http://www.w3.org/2000/svg" fill="none" viewBox="0 0 24 24" stroke-width="1.5" stroke="currentColor" aria-hidden="true" data-slot="icon">
+  <path stroke-linecap="round" stroke-linejoin="round" d="M20.25 14.15v4.25c0 1.094-.787 2.036-1.872 2.18-2.087.277-4.216.42-6.378.42s-4.291-.143-6.378-.42c-1.085-.144-1.872-1.086-1.872-2.18v-4.25m16.5 0a2.18 2.18 0 0 0 .75-1.661V8.706c0-1.081-.768-2.015-1.837-2.175a48.114 48.114 0 0 0-3.413-.387m4.5 8.006c-.194.165-.42.295-.673.38A23.978 23.978 0 0 1 12 15.75c-2.648 0-5.195-.429-7.577-1.22a2.016 2.016 0 0 1-.673-.38m0 0A2.18 2.18 0 0 1 3 12.489V8.706c0-1.081.768-2.015 1.837-2.175a48.111 48.111 0 0 1 3.413-.387m7.5 0V5.25A2.25 2.25 0 0 0 13.5 3h-3a2.25 2.25 0 0 0-2.25 2.25v.894m7.5 0a48.667 48.667 0 0 0-7.5 0M12 12.75h.008v.008H12v-.008Z"/>
+</svg>

web/src/assets/workbench-icons/outline-document-text.svg

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+<svg xmlns="http://www.w3.org/2000/svg" fill="none" viewBox="0 0 24 24" stroke-width="1.5" stroke="currentColor" aria-hidden="true" data-slot="icon">
+  <path stroke-linecap="round" stroke-linejoin="round" d="M19.5 14.25v-2.625a3.375 3.375 0 0 0-3.375-3.375h-1.5A1.125 1.125 0 0 1 13.5 7.125v-1.5a3.375 3.375 0 0 0-3.375-3.375H8.25m0 12.75h7.5m-7.5 3H12M10.5 2.25H5.625c-.621 0-1.125.504-1.125 1.125v17.25c0 .621.504 1.125 1.125 1.125h12.75c.621 0 1.125-.504 1.125-1.125V11.25a9 9 0 0 0-9-9Z"/>
+</svg>

web/src/assets/workbench-icons/outline-paper-airplane.svg

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+<svg xmlns="http://www.w3.org/2000/svg" fill="none" viewBox="0 0 24 24" stroke-width="1.5" stroke="currentColor" aria-hidden="true" data-slot="icon">
+  <path stroke-linecap="round" stroke-linejoin="round" d="M6 12 3.269 3.125A59.769 59.769 0 0 1 21.485 12 59.768 59.768 0 0 1 3.27 20.875L5.999 12Zm0 0h7.5"/>
+</svg>

web/src/assets/workbench-icons/outline-shopping-bag.svg

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+<svg xmlns="http://www.w3.org/2000/svg" fill="none" viewBox="0 0 24 24" stroke-width="1.5" stroke="currentColor" aria-hidden="true" data-slot="icon">
+  <path stroke-linecap="round" stroke-linejoin="round" d="M15.75 10.5V6a3.75 3.75 0 1 0-7.5 0v4.5m11.356-1.993 1.263 12c.07.665-.45 1.243-1.119 1.243H4.25a1.125 1.125 0 0 1-1.12-1.243l1.264-12A1.125 1.125 0 0 1 5.513 7.5h12.974c.576 0 1.059.435 1.119 1.007ZM8.625 10.5a.375.375 0 1 1-.75 0 .375.375 0 0 1 .75 0Zm7.5 0a.375.375 0 1 1-.75 0 .375.375 0 0 1 .75 0Z"/>
+</svg>

web/src/assets/workbench-icons/outline-truck.svg

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+<svg xmlns="http://www.w3.org/2000/svg" fill="none" viewBox="0 0 24 24" stroke-width="1.5" stroke="currentColor" aria-hidden="true" data-slot="icon">
+  <path stroke-linecap="round" stroke-linejoin="round" d="M8.25 18.75a1.5 1.5 0 0 1-3 0m3 0a1.5 1.5 0 0 0-3 0m3 0h6m-9 0H3.375a1.125 1.125 0 0 1-1.125-1.125V14.25m17.25 4.5a1.5 1.5 0 0 1-3 0m3 0a1.5 1.5 0 0 0-3 0m3 0h1.125c.621 0 1.129-.504 1.09-1.124a17.902 17.902 0 0 0-3.213-9.193 2.056 2.056 0 0 0-1.58-.86H14.25M16.5 18.75h-2.25m0-11.177v-.958c0-.568-.422-1.048-.987-1.106a48.554 48.554 0 0 0-10.026 0 1.106 1.106 0 0 0-.987 1.106v7.635m12-6.677v6.677m0 4.5v-4.5m0 0h-12"/>
+</svg>

web/src/assets/workbench-icons/outline-users.svg

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+<svg xmlns="http://www.w3.org/2000/svg" fill="none" viewBox="0 0 24 24" stroke-width="1.5" stroke="currentColor" aria-hidden="true" data-slot="icon">
+  <path stroke-linecap="round" stroke-linejoin="round" d="M15 19.128a9.38 9.38 0 0 0 2.625.372 9.337 9.337 0 0 0 4.121-.952 4.125 4.125 0 0 0-7.533-2.493M15 19.128v-.003c0-1.113-.285-2.16-.786-3.07M15 19.128v.106A12.318 12.318 0 0 1 8.624 21c-2.331 0-4.512-.645-6.374-1.766l-.001-.109a6.375 6.375 0 0 1 11.964-3.07M12 6.375a3.375 3.375 0 1 1-6.75 0 3.375 3.375 0 0 1 6.75 0Zm8.25 2.25a2.625 2.625 0 1 1-5.25 0 2.625 2.625 0 0 1 5.25 0Z"/>
+</svg>

web/src/assets/workbench-icons/solid-shopping-bag.svg

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+<svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" fill="currentColor" aria-hidden="true" data-slot="icon">
+  <path fill-rule="evenodd" d="M7.5 6v.75H5.513c-.96 0-1.764.724-1.865 1.679l-1.263 12A1.875 1.875 0 0 0 4.25 22.5h15.5a1.875 1.875 0 0 0 1.865-2.071l-1.263-12a1.875 1.875 0 0 0-1.865-1.679H16.5V6a4.5 4.5 0 1 0-9 0ZM12 3a3 3 0 0 0-3 3v.75h6V6a3 3 0 0 0-3-3Zm-3 8.25a3 3 0 1 0 6 0v-.75a.75.75 0 0 1 1.5 0v.75a4.5 4.5 0 1 1-9 0v-.75a.75.75 0 0 1 1.5 0v.75Z" clip-rule="evenodd"/>
+</svg>

web/src/assets/workbench-icons/solid-truck.svg

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+<svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" fill="currentColor" aria-hidden="true" data-slot="icon">
+  <path d="M3.375 4.5C2.339 4.5 1.5 5.34 1.5 6.375V13.5h12V6.375c0-1.036-.84-1.875-1.875-1.875h-8.25ZM13.5 15h-12v2.625c0 1.035.84 1.875 1.875 1.875h.375a3 3 0 1 1 6 0h3a.75.75 0 0 0 .75-.75V15Z"/>
+  <path d="M8.25 19.5a1.5 1.5 0 1 0-3 0 1.5 1.5 0 0 0 3 0ZM15.75 6.75a.75.75 0 0 0-.75.75v11.25c0 .087.015.17.042.248a3 3 0 0 1 5.958.464c.853-.175 1.522-.935 1.464-1.883a18.659 18.659 0 0 0-3.732-10.104 1.837 1.837 0 0 0-1.47-.725H15.75Z"/>
+  <path d="M19.5 19.5a1.5 1.5 0 1 0-3 0 1.5 1.5 0 0 0 3 0Z"/>
+</svg>