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/views/TravelReimbursementCreateView.vue

@@ -619,29 +619,45 @@
                       v-if="activeReviewPayload"
                       type="button"
                       class="review-insight-switch-icon-btn"
+                      :class="{
+                        available: true,
+                        active: isReviewOverviewDrawer
+                      }"
+                      :disabled="submitting || reviewActionBusy"
+                      title="报销识别核对"
+                      aria-label="报销识别核对"
+                      @click="switchToReviewOverviewDrawer"
+                    >
+                      <i :class="isReviewOverviewDrawer ? 'mdi mdi-clipboard-check' : 'mdi mdi-clipboard-check-outline'"></i>
+                    </button>
+
+                    <button
+                      v-if="activeReviewPayload && reviewDocumentDrawerAvailable"
+                      type="button"
+                      class="review-insight-switch-icon-btn"
                       :class="{
                         available: reviewDocumentDrawerAvailable,
                         active: reviewDocumentDrawerAvailable && isReviewDocumentDrawer
                       }"
-                      :disabled="!reviewDocumentDrawerAvailable || submitting || reviewActionBusy"
-                      :title="reviewDocumentDrawerLabel"
-                      :aria-label="reviewDocumentDrawerLabel"
+                      :disabled="submitting || reviewActionBusy"
+                      title="单据识别"
+                      aria-label="单据识别"
                       @click="toggleReviewDocumentDrawer"
                     >
                       <i :class="reviewDocumentDrawerIcon"></i>
                     </button>
 
                     <button
-                      v-if="activeReviewPayload"
+                      v-if="activeReviewPayload && reviewRiskDrawerAvailable"
                       type="button"
                       class="review-insight-switch-icon-btn risk"
                       :class="{
                         available: reviewRiskDrawerAvailable,
                         active: reviewRiskDrawerAvailable && isReviewRiskDrawer
                       }"
-                      :disabled="!reviewRiskDrawerAvailable || submitting || reviewActionBusy"
-                      :title="reviewRiskDrawerLabel"
-                      :aria-label="reviewRiskDrawerLabel"
+                      :disabled="submitting || reviewActionBusy"
+                      title="显示风险"
+                      aria-label="显示风险"
                       @click="toggleReviewRiskDrawer"
                     >
                       <i :class="reviewRiskDrawerIcon"></i>
@@ -656,8 +672,8 @@
                         running: flowOverallStatusTone === 'running'
                       }"
                       :disabled="!reviewFlowDrawerAvailable || submitting || reviewActionBusy"
-                      :title="reviewFlowDrawerLabel"
-                      :aria-label="reviewFlowDrawerLabel"
+                      title="调用流程"
+                      aria-label="调用流程"
                       @click="toggleReviewFlowDrawer"
                     >
                       <i :class="reviewFlowDrawerIcon"></i>