feat(web): 差旅领导意见事件结构化与申请审批信息增强

- applicationApproval 新增按日期/时间/审批角色拆分格式化，buildLeaderApprovalEvents 补充 dateLabel/timeLabel/roleLabel 字段
- TravelRequestDetailView 领导意见事件改为日期+时间+审批人结构化展示，travel-request-detail-view.css 重构对应样式
- travelReimbursementAttachmentModel 微调附件标识，同步更新 application-approval-info、travel-request-detail-leader-approval、attachment-association-confirmation 测试
- 更新公司通信费报销规则表

web/tests/application-approval-info.test.mjs

@@ -83,9 +83,12 @@ test('buildLeaderApprovalEvents returns leader return and approval timeline in e
   assert.deepEqual(events.map((event) => event.type), ['returned', 'approved'])
   assert.deepEqual(events.map((event) => event.tone), ['danger', 'success'])
   assert.equal(events[0].operator, 'Leader Li')
+  assert.equal(events[0].role, '直属领导审批节点')
   assert.equal(events[0].opinion, 'Need clearer budget explanation.')
   assert.equal(events[0].returnCount, 1)
   assert.equal(events[0].time, '2026-05-25 09:00')
+  assert.equal(events[0].dateLabel, '2026-05-25')
+  assert.equal(events[0].timeLabel, '09:00')
   assert.equal(Object.hasOwn(events[0], 'sortAt'), false)
 })