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/tests/reimbursementTextInference.test.mjs

@@ -0,0 +1,42 @@
+import assert from 'node:assert/strict'
+import test from 'node:test'
+
+import {
+  buildLocalExtractionProgressMessages,
+  buildLocalIntentPreview,
+  inferLocalFlowCandidates,
+  summarizeSemanticIntentDetail
+} from '../src/utils/reimbursementTextInference.js'
+
+const ridingFareMessage = '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'
+
+test('local flow intent preview names transport expense for riding fare text', () => {
+  const candidates = inferLocalFlowCandidates(ridingFareMessage)
+
+  assert.equal(candidates.time, '2026-03-04')
+  assert.equal(candidates.event, '交通出行')
+  assert.equal(candidates.expenseType, '交通费')
+  assert.match(buildLocalIntentPreview(ridingFareMessage), /交通费/)
+  assert.ok(
+    buildLocalExtractionProgressMessages(ridingFareMessage).some(
+      (item) => item.includes('交通出行') && item.includes('交通费')
+    )
+  )
+})
+
+test('semantic intent detail includes recognized expense type', () => {
+  assert.equal(
+    summarizeSemanticIntentDetail({
+      scenario: 'expense',
+      intent: 'draft',
+      entities_json: [
+        {
+          type: 'expense_type',
+          value: '交通',
+          normalized_value: 'transport'
+        }
+      ]
+    }),
+    '已识别为报销场景，当前目标是草稿生成，费用类型为交通费'
+  )
+})