test: 同步报销审批流与预算分析测试

- 新增预算审批合并、风险标记去重与占位条目校验用例
- 补充预算分析对当前审核人与财务的可见性断言
- 调整单据删除权限测试以匹配 admin 限制

server/tests/test_expense_claim_risk_flags.py

@@ -0,0 +1,47 @@
+from app.services.expense_claim_risk_flags import dedupe_claim_risk_flags
+
+
+def test_dedupe_claim_risk_flags_keeps_highest_severity_for_same_route_issue() -> None:
+    flags = [
+        {
+            "severity": "high",
+            "label": "多城市行程待说明",
+            "message": "检测到本次差旅涉及深圳多个目的地，但当前报销事由未说明中转原因。",
+            "item_ids": ["route-1", "route-2"],
+            "business_stage": "reimbursement",
+        },
+        {
+            "severity": "medium",
+            "label": "多城市行程缺少说明中风险",
+            "message": "本次报销识别到多城市行程，但事由中未说明中转、多地拜访或改签原因。",
+            "item_ids": ["route-2"],
+            "business_stage": "reimbursement",
+        },
+    ]
+
+    deduped = dedupe_claim_risk_flags(flags)
+
+    assert [flag["label"] for flag in deduped] == ["多城市行程待说明"]
+
+
+def test_dedupe_claim_risk_flags_keeps_distinct_item_risks() -> None:
+    flags = [
+        {
+            "severity": "high",
+            "label": "住宿金额超出报销标准",
+            "message": "第一张住宿票超出住宿标准。",
+            "item_id": "hotel-1",
+            "business_stage": "reimbursement",
+        },
+        {
+            "severity": "medium",
+            "label": "住宿金额超出报销标准",
+            "message": "第二张住宿票超出住宿标准。",
+            "item_id": "hotel-2",
+            "business_stage": "reimbursement",
+        },
+    ]
+
+    deduped = dedupe_claim_risk_flags(flags)
+
+    assert [flag["item_id"] for flag in deduped] == ["hotel-1", "hotel-2"]