feat: 财务看板口径重构与半年模拟数据及报销状态注册表

- 重构 finance_dashboard 口径计算，新增模拟公司画像数据生成与筛选
- 引入 expense_claim_status_registry 统一报销状态流转
- 完善报销草稿流程、Item Sync 与本体解析器
- 优化总览页趋势图、分页组件与请求进度步骤
- 增强报销申请快速预览、本体工具与详情展示
- 新增半年报销模拟数据种子脚本与状态审计工具
- 补充财务看板、报销状态注册与模拟数据测试覆盖

server/src/app/services/expense_claim_access_policy.py

@@ -31,7 +31,12 @@ BUDGET_MONITOR_APPROVAL_GRADE = "P8"
 CLAIM_DELETE_ROLE_CODES = {"executive"}
 ARCHIVED_CLAIM_STATUSES = ("approved", "completed", "paid")
 APPLICATION_ARCHIVED_STAGES = (APPROVAL_DONE_STAGE, "申请归档", "completed")
-ARCHIVED_REIMBURSEMENT_STAGES = (ARCHIVE_ACCOUNTING_STAGE, PAYMENT_PAID_STAGE, "completed")
+ARCHIVED_REIMBURSEMENT_STAGES = (
+    ARCHIVE_ACCOUNTING_STAGE,
+    PAYMENT_PAID_STAGE,
+    "payment",
+    "completed",
+)
 
 
 class ExpenseClaimAccessPolicy:
@@ -640,9 +645,23 @@ class ExpenseClaimAccessPolicy:
         include_approval_scope: bool = False,
     ) -> Any:
         conditions = self.build_personal_claim_conditions(current_user)
+        role_codes = self.normalize_role_codes(current_user)
+
+        if self.has_privileged_claim_access(current_user):
+            company_reimbursement_condition = and_(
+                func.lower(func.coalesce(ExpenseClaim.status, "")) != "draft",
+                func.lower(func.coalesce(ExpenseClaim.expense_type, "")) != "application",
+                ~func.lower(func.coalesce(ExpenseClaim.expense_type, "")).like(
+                    "%\\_application",
+                    escape="\\",
+                ),
+                ~func.upper(func.coalesce(ExpenseClaim.claim_no, "")).like("AP-%"),
+                ~func.upper(func.coalesce(ExpenseClaim.claim_no, "")).like("APP-%"),
+                ~self.build_archived_claim_condition(),
+            )
+            conditions.append(company_reimbursement_condition)
 
         if include_approval_scope:
-            role_codes = self.normalize_role_codes(current_user)
             if current_user.is_admin or "executive" in role_codes:
                 conditions.append(ExpenseClaim.status.in_(("submitted", PAYMENT_PENDING_STATUS, "returned")))
             elif "finance" in role_codes: