refactor: consolidate finance workflow modules

server/tests/test_db_test_helpers.py

@@ -0,0 +1,29 @@
+from __future__ import annotations
+
+from datetime import UTC, datetime
+from decimal import Decimal
+
+from app.models.financial_record import ExpenseClaim
+from app.test_helpers.db import build_in_memory_session
+
+
+def test_build_in_memory_session_creates_isolated_sqlite_schema() -> None:
+    with build_in_memory_session() as db:
+        db.add(
+            ExpenseClaim(
+                claim_no="CLM-HELPER-001",
+                employee_name="张三",
+                department_name="研发部",
+                expense_type="travel",
+                reason="测试共享内存数据库夹具",
+                location="上海",
+                amount=Decimal("10.00"),
+                occurred_at=datetime(2026, 6, 23, tzinfo=UTC),
+                status="draft",
+                approval_stage="待提交",
+                risk_flags_json=[],
+            )
+        )
+        db.commit()
+
+        assert db.query(ExpenseClaim).count() == 1