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/travel-request-detail-risk-advice.test.mjs

@@ -0,0 +1,186 @@
+import assert from 'node:assert/strict'
+import { readFileSync } from 'node:fs'
+import test from 'node:test'
+import { fileURLToPath } from 'node:url'
+
+import {
+  buildAiAdviceViewModel,
+  buildAttachmentInsightViewModel,
+  buildAttachmentRiskCards
+} from '../src/views/scripts/travelRequestDetailInsights.js'
+
+const detailViewTemplate = readFileSync(
+  fileURLToPath(new URL('../src/views/TravelRequestDetailView.vue', import.meta.url)),
+  'utf8'
+)
+const detailViewScript = readFileSync(
+  fileURLToPath(new URL('../src/views/scripts/TravelRequestDetailView.js', import.meta.url)),
+  'utf8'
+)
+const requestsComposableScript = readFileSync(
+  fileURLToPath(new URL('../src/composables/useRequests.js', import.meta.url)),
+  'utf8'
+)
+const approvalCenterTemplate = readFileSync(
+  fileURLToPath(new URL('../src/views/ApprovalCenterView.vue', import.meta.url)),
+  'utf8'
+)
+const approvalCenterScript = readFileSync(
+  fileURLToPath(new URL('../src/views/scripts/ApprovalCenterView.js', import.meta.url)),
+  'utf8'
+)
+const returnReasonDialog = readFileSync(
+  fileURLToPath(new URL('../src/components/shared/ReturnReasonDialog.vue', import.meta.url)),
+  'utf8'
+)
+
+const attachmentMeta = {
+  file_name: 'taxi-invoice.pdf',
+  media_type: 'application/pdf',
+  previewable: true,
+  document_info: {
+    document_type: 'taxi_receipt',
+    document_type_label: '出租车/网约车票据',
+    fields: [
+      { label: '金额', value: '121.54' },
+      { label: '日期', value: '2026-03-04' }
+    ]
+  },
+  requirement_check: {
+    matches: false,
+    message: '附件类型与当前费用项目不匹配。'
+  },
+  analysis: {
+    severity: 'high',
+    label: '高风险',
+    headline: '票据类型不匹配',
+    summary: '交通票据挂在办公费明细下。',
+    points: ['票据识别为出租车/网约车票据', '当前费用项目为办公费'],
+    suggestion: '把费用项目调整为交通费，或更换为办公用品票据。'
+  }
+}
+
+test('attachment insight exposes recognition fields and rule basis', () => {
+  const insight = buildAttachmentInsightViewModel(attachmentMeta, {
+    name: '办公费',
+    itemType: 'office'
+  })
+
+  assert.equal(insight.documentTypeLabel, '出租车/网约车票据')
+  assert.equal(insight.requirementLabel, '不符合当前费用类型')
+  assert.deepEqual(insight.fields, ['金额：121.54', '日期：2026-03-04'])
+  assert.ok(insight.ruleBasis.some((item) => item.includes('附件类型与当前费用项目不匹配')))
+})
+
+test('AI advice card splits every attachment risk point with basis and suggestion', () => {
+  const riskCards = buildAttachmentRiskCards({
+    expenseItems: [
+      {
+        id: 'item-1',
+        name: '办公费',
+        invoiceId: 'taxi-invoice.pdf'
+      }
+    ],
+    attachmentMetaByItemId: {
+      'item-1': attachmentMeta
+    }
+  })
+  const advice = buildAiAdviceViewModel({
+    completionItems: [],
+    riskCards
+  })
+
+  assert.equal(riskCards.length, 2)
+  assert.equal(advice.badge, '优先整改')
+  assert.equal(advice.riskCards.length, 2)
+  assert.ok(advice.riskCards.every((card) => card.ruleBasis.length > 0))
+  assert.ok(advice.riskCards.every((card) => card.suggestion.includes('费用项目调整为交通费')))
+})
+
+test('AI advice shows only the latest manual return while preserving return count context', () => {
+  const riskCards = buildAttachmentRiskCards({
+    claimRiskFlags: [
+      {
+        source: 'manual_return',
+        severity: 'medium',
+        label: '人工退回',
+        message: '第一次退回：缺少附件。',
+        reason: '缺少附件。',
+        return_count: 1,
+        return_stage: '直属领导审批',
+        risk_points: ['附件缺失或不清晰']
+      },
+      {
+        source: 'manual_return',
+        severity: 'medium',
+        label: '人工退回',
+        message: '第二次退回：超标说明不完整。',
+        reason: '超标说明不完整。',
+        return_count: 2,
+        return_stage: '财务审批',
+        risk_points: ['超出制度标准或缺少超标说明']
+      }
+    ]
+  })
+
+  assert.equal(riskCards.length, 1)
+  assert.equal(riskCards[0].risk, '第二次退回：超标说明不完整。')
+  assert.ok(riskCards[0].ruleBasis.some((item) => item.includes('累计退回 2 次')))
+  assert.ok(riskCards[0].ruleBasis.some((item) => item.includes('财务审批')))
+})
+
+test('expense attachment actions keep preview as the only recognition entry point', () => {
+  assert.match(detailViewTemplate, /:aria-label="resolveAttachmentPreviewTitle\(item\)"/)
+  assert.match(detailViewScript, /return fileName \? `预览附件：\$\{fileName\}` : '预览附件'/)
+  assert.doesNotMatch(detailViewTemplate, /aria-label="识别附件"/)
+  assert.doesNotMatch(detailViewTemplate, /点击识别按钮/)
+  assert.doesNotMatch(detailViewScript, /recognizeExpenseAttachment/)
+  assert.doesNotMatch(detailViewScript, /recognizingExpenseId/)
+})
+
+test('expense detail table omits compact-breaking summary labels', () => {
+  assert.match(detailViewTemplate, /<div class="detail-expense-table">/)
+  assert.match(detailViewTemplate, /当前还没有费用明细/)
+  assert.doesNotMatch(detailViewTemplate, /class="total-row"/)
+  assert.doesNotMatch(detailViewTemplate, /expense-total-bar/)
+  assert.doesNotMatch(detailViewTemplate, /合计 \{\{ expenseTotal \}\}/)
+  assert.doesNotMatch(detailViewTemplate, /\{\{ uploadedExpenseCount \}\} 项已关联票据/)
+  assert.doesNotMatch(detailViewTemplate, /\{\{ expenseSummaryText \}\}/)
+})
+
+test('expense detail table shows each item filled time from item creation time', () => {
+  assert.match(detailViewTemplate, /<th class="col-filled-at">填写时间<\/th>/)
+  assert.match(detailViewTemplate, /<td class="expense-filled-at col-filled-at">[\s\S]*\{\{ item\.filledAt \}\}/)
+  assert.match(detailViewTemplate, /<span>条款填写时间<\/span>/)
+  assert.match(detailViewScript, /function formatExpenseFilledTime\(value\)/)
+  assert.match(detailViewScript, /source\?\.filledAt[\s\S]*source\?\.created_at/)
+  assert.match(detailViewScript, /expenseTableColumnCount = computed\(\s*\(\) => 6 \+ \(isEditableRequest\.value \? 1 : 0\)/)
+  assert.match(requestsComposableScript, /filledAt: formatDateTime\(item\?\.created_at\) \|\| '待同步'/)
+})
+
+test('expense item upload remains limited to one receipt per detail row', () => {
+  assert.match(detailViewTemplate, /ref="expenseUploadInput"[\s\S]*type="file"/)
+  assert.doesNotMatch(detailViewTemplate, /\bmultiple\b/)
+  assert.equal(
+    (detailViewTemplate.match(/v-if="isEditableRequest && !item\.invoiceId"/g) || []).length,
+    2
+  )
+  assert.match(detailViewScript, /const attachments = invoiceId \? \[attachmentName \|\| invoiceId\] : \[\]/)
+  assert.match(detailViewScript, /attachmentStatus: attachments\.length \? '已关联票据' : '未上传'/)
+  assert.match(detailViewScript, /if \(item\?\.invoiceId\) \{[\s\S]*每条费用明细只能关联一张单据/)
+  assert.match(detailViewScript, /const fileCount = fileList\?\.length \|\| 0/)
+  assert.match(detailViewScript, /fileCount > 1[\s\S]*一条费用明细只能上传一张单据/)
+})
+
+test('return reason dialog is wired into approval and detail return actions', () => {
+  assert.match(returnReasonDialog, /missing_attachment/)
+  assert.match(returnReasonDialog, /invoice_mismatch/)
+  assert.match(returnReasonDialog, /reason_codes/)
+  assert.match(approvalCenterTemplate, /<TravelRequestDetailView/)
+  assert.doesNotMatch(approvalCenterTemplate, /<ReturnReasonDialog/)
+  assert.match(detailViewTemplate, /<ReturnReasonDialog/)
+  assert.doesNotMatch(approvalCenterScript, /returnExpenseClaim/)
+  assert.match(detailViewScript, /returnExpenseClaim\(request\.value\.claimId, payload\)/)
+  assert.doesNotMatch(approvalCenterScript, /审批中心退回/)
+  assert.doesNotMatch(detailViewScript, /详情页退回/)
+})