feat(server): 新增附件关联/关联报销草稿后台任务与申请位置语义

- attachment_association_jobs：从票据夹批量关联附件到报销单，识别城市/日期并创建明细项，内存态 job 跟踪
- linked_reimbursement_draft_jobs：基于申请单异步生成关联报销草稿，调用 Orchestrator 编排，区分 succeeded/failed 终态
- application_location_semantics：抽取差旅出发/到达城市、判断具体地址/业务动作等位置语义，供申请单校验复用
- router 注册两个 job 端点，新增对应 job/语义单元测试

server/src/app/api/v1/endpoints/attachment_association_jobs.py

@@ -0,0 +1,75 @@
+from __future__ import annotations
+
+from typing import Annotated
+
+from fastapi import APIRouter, BackgroundTasks, Depends, HTTPException, status
+
+from app.api.deps import CurrentUserContext, get_current_user
+from app.db.session import get_session_factory
+from app.schemas.attachment_association_job import (
+    AttachmentAssociationJobCreate,
+    AttachmentAssociationJobRead,
+)
+from app.schemas.common import ErrorResponse
+from app.services.attachment_association_jobs import (
+    create_attachment_association_job,
+    get_attachment_association_job,
+    run_attachment_association_job,
+)
+
+router = APIRouter(prefix="/reimbursements/attachment-association-jobs")
+CurrentUser = Annotated[CurrentUserContext, Depends(get_current_user)]
+
+
+@router.post(
+    "",
+    response_model=AttachmentAssociationJobRead,
+    status_code=status.HTTP_202_ACCEPTED,
+    summary="创建附件自动关联后台任务",
+    description="根据已 OCR 入票据夹的 receipt_id，在后台自动匹配并归集到报销草稿。",
+    responses={
+        status.HTTP_400_BAD_REQUEST: {
+            "model": ErrorResponse,
+            "description": "请求缺少可关联票据。",
+        },
+    },
+)
+def create_attachment_association_job_endpoint(
+    payload: AttachmentAssociationJobCreate,
+    background_tasks: BackgroundTasks,
+    current_user: CurrentUser,
+) -> AttachmentAssociationJobRead:
+    try:
+        job = create_attachment_association_job(payload, current_user)
+    except ValueError as exc:
+        raise HTTPException(status_code=status.HTTP_400_BAD_REQUEST, detail=str(exc)) from exc
+    background_tasks.add_task(
+        run_attachment_association_job,
+        job.job_id,
+        current_user,
+        get_session_factory(),
+    )
+    return job
+
+
+@router.get(
+    "/{job_id}",
+    response_model=AttachmentAssociationJobRead,
+    summary="查询附件自动关联后台任务",
+    description="用于前端会话恢复后按 job_id 查询任务状态。",
+    responses={
+        status.HTTP_404_NOT_FOUND: {
+            "model": ErrorResponse,
+            "description": "任务不存在或当前用户无权查看。",
+        },
+    },
+)
+def get_attachment_association_job_endpoint(
+    job_id: str,
+    current_user: CurrentUser,
+) -> AttachmentAssociationJobRead:
+    job = get_attachment_association_job(job_id, current_user)
+    if job is None:
+        raise HTTPException(status_code=status.HTTP_404_NOT_FOUND, detail="附件关联任务不存在或已失效。")
+    return job
+