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

web/tests/accessControl.test.mjs

@@ -50,7 +50,7 @@ test('direct approvers can return claims without receiving delete permissions',
   assert.equal(canManageExpenseClaims(approverUser), false)
 })
 
-test('finance can return and final approve, but only executives can manage delete permissions', () => {
+test('finance can return and final approve, executives can manage claim visibility only', () => {
   assert.equal(canReturnExpenseClaims({ roleCodes: ['finance'] }), true)
   assert.equal(canApproveLeaderExpenseClaims({ roleCodes: ['finance'] }), false)
   assert.equal(canManageExpenseClaims({ roleCodes: ['finance'] }), false)