feat: 增加差旅报销标准测算和财务终审流程

新增差旅报销测算接口及 Spreadsheet 规则解析，审批流程拆分
直属领导审批与财务终审两阶段并细分权限，修复 PDF 文本层
缺失时自动回退 OCR，提交后清理关联会话，前端适配审批流
交互并补充单元测试。

web/src/views/scripts/TravelRequestDetailView.js

@@ -17,7 +17,12 @@ import {
   uploadExpenseClaimItemAttachment,
   updateExpenseClaimItem
 } from '../../services/reimbursements.js'
-import { canManageExpenseClaims, canReturnExpenseClaims } from '../../utils/accessControl.js'
+import {
+  canApproveLeaderExpenseClaims,
+  canManageExpenseClaims,
+  canReturnExpenseClaims,
+  isFinanceUser
+} from '../../utils/accessControl.js'
 import { normalizeRequestForUi } from '../../utils/requestViewModel.js'
 import {
   buildAiAdviceViewModel,
@@ -82,7 +87,7 @@ function resolveLocationDisplay(value, expenseType) {
 
 function buildFallbackProgressSteps() {
   return [
-    { index: 1, label: '保存草稿', time: '已完成', done: true, active: true },
+    { index: 1, label: '创建单据', time: '已完成', done: true, active: true },
     { index: 2, label: '待提交', time: '进行中', active: true, current: true },
     { index: 3, label: 'AI预审', time: '待处理' },
     { index: 4, label: '直属领导审批', time: '待处理' },
@@ -486,20 +491,51 @@ export default {
       const node = String(request.value.node || request.value.approvalStage || '').trim()
       return node === '直属领导审批'
     })
-    const showLeaderApprovalPanel = computed(() =>
-      Boolean(props.approvalMode)
-      && request.value.approvalKey === 'in_progress'
-      && isDirectManagerApprovalStage.value
-      && Boolean(request.value.claimId)
-    )
+    const isFinanceApprovalStage = computed(() => {
+      const node = String(request.value.node || request.value.approvalStage || '').trim()
+      return node === '财务审批'
+    })
     const canReturnRequest = computed(() =>
       canReturnExpenseClaims(currentUser.value)
       && request.value.approvalKey === 'in_progress'
       && Boolean(request.value.claimId)
     )
     const canApproveRequest = computed(() =>
-      showLeaderApprovalPanel.value
-      && canReturnExpenseClaims(currentUser.value)
+      Boolean(props.approvalMode)
+      && request.value.approvalKey === 'in_progress'
+      && Boolean(request.value.claimId)
+      && (
+        (
+          isDirectManagerApprovalStage.value
+          && canApproveLeaderExpenseClaims(currentUser.value)
+        )
+        || (
+          isFinanceApprovalStage.value
+          && isFinanceUser(currentUser.value)
+        )
+      )
+    )
+    const showLeaderApprovalPanel = computed(() => canApproveRequest.value)
+    const approvalOpinionTitle = computed(() => (isFinanceApprovalStage.value ? '财务意见' : '领导意见'))
+    const approvalOpinionPlaceholder = computed(() =>
+      isFinanceApprovalStage.value
+        ? '请输入财务终审意见，可补充票据核验、金额一致性或入账关注点。'
+        : '请输入审批意见，可补充核实情况、费用合理性或后续财务关注点。'
+    )
+    const approvalOpinionHint = computed(() =>
+      isFinanceApprovalStage.value ? '审核通过后将进入归档入账。' : '审批通过后将流转至财务审批。'
+    )
+    const approvalConfirmBadge = computed(() => (isFinanceApprovalStage.value ? '财务终审' : '领导审批'))
+    const approvalConfirmDescription = computed(() =>
+      isFinanceApprovalStage.value
+        ? '确认后该报销单会完成财务终审并进入归档入账，请确认票据、金额与财务意见无误。'
+        : '确认后该报销单会从直属领导审批流转到财务审批，请确认申请信息与领导意见无误。'
+    )
+    const approvalNextStage = computed(() => (isFinanceApprovalStage.value ? '归档入账' : '财务审批'))
+    const approvalSuccessToast = computed(() =>
+      isFinanceApprovalStage.value
+        ? `${request.value.id} 已完成财务终审，进入归档入账。`
+        : `${request.value.id} 已审批通过，流转至财务审批。`
     )
     const deleteActionLabel = computed(() => (isDraftRequest.value ? '删除草稿' : '删除单据'))
     const deleteDialogTitle = computed(() => `确认${deleteActionLabel.value} ${request.value.id} 吗？`)
@@ -564,7 +600,7 @@ export default {
       },
       {
         key: 'date',
-        label: '日期',
+        label: '单据申请日期',
         value: request.value.applyTime || request.value.occurredDisplay,
         icon: 'mdi mdi-calendar-month-outline',
         valueClass: ''
@@ -1011,12 +1047,23 @@ export default {
       try {
         const payload = await uploadExpenseClaimItemAttachment(request.value.claimId, item.id, file)
         expenseAttachmentMeta[item.id] = payload?.attachment || null
-        applyLocalExpenseItemPatch(item.id, {
+        const recognizedItemAmount = Number(payload?.item_amount ?? payload?.itemAmount)
+        const itemPatch = {
           invoiceId: String(payload?.invoice_id || '').trim(),
           attachmentHint: String(payload?.attachment?.file_name || file.name || '').trim()
+        }
+        if (Number.isFinite(recognizedItemAmount) && recognizedItemAmount > 0) {
+          itemPatch.itemAmount = recognizedItemAmount
+          itemPatch.amount = formatCurrency(recognizedItemAmount)
+        }
+        applyLocalExpenseItemPatch(item.id, {
+          ...itemPatch
         })
         if (editingExpenseId.value === item.id) {
           expenseEditor.invoiceId = String(payload?.invoice_id || '').trim()
+          if (Number.isFinite(recognizedItemAmount) && recognizedItemAmount > 0) {
+            expenseEditor.itemAmount = String(recognizedItemAmount)
+          }
         }
 
         emit('request-updated', { claimId: request.value.claimId })
@@ -1322,7 +1369,7 @@ export default {
       }
 
       if (!canApproveRequest.value) {
-        toast('当前节点不支持领导审批通过。')
+        toast('当前节点暂不支持审批通过。')
         return
       }
 
@@ -1345,7 +1392,7 @@ export default {
       }
 
       if (!canApproveRequest.value) {
-        toast('当前节点不支持领导审批通过。')
+        toast('当前节点暂不支持审批通过。')
         approveConfirmDialogOpen.value = false
         return
       }
@@ -1357,7 +1404,7 @@ export default {
         })
         approveConfirmDialogOpen.value = false
         leaderOpinion.value = ''
-        toast(`${request.value.id} 已审批通过，流转至财务审批。`)
+        toast(approvalSuccessToast.value)
         emit('request-updated', { claimId: request.value.claimId })
       } catch (error) {
         toast(error?.message || '审批通过失败，请稍后重试。')
@@ -1396,6 +1443,12 @@ export default {
       attachmentPreviewUrl,
       approveBusy,
       approveConfirmDialogOpen,
+      approvalConfirmBadge,
+      approvalConfirmDescription,
+      approvalNextStage,
+      approvalOpinionHint,
+      approvalOpinionPlaceholder,
+      approvalOpinionTitle,
       canDeleteRequest,
       canManageCurrentClaim,
       canNavigateAttachmentPreview,