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/tests/requestProgressSteps.test.mjs

@@ -39,7 +39,9 @@ test('progress steps show approval operator time and current stay duration', ()
     const leaderStep = request.progressSteps.find((step) => step.label === '直属领导审批')
     const financeStep = request.progressSteps.find((step) => step.label === '财务审批')
     const aiStep = request.progressSteps.find((step) => step.label === 'AI预审')
+    const firstStep = request.progressSteps[0]
 
+    assert.equal(firstStep.label, '创建单据')
     assert.equal(leaderStep.time, '李经理通过')
     assert.match(leaderStep.detail, /2026-05-20/)
     assert.match(leaderStep.title, /李经理审批通过/)
@@ -52,6 +54,96 @@ test('progress steps show approval operator time and current stay duration', ()
   }
 })
 
+test('progress steps do not expose approver email when manager name is available', () => {
+  const originalNow = Date.now
+  Date.now = () => new Date('2026-05-20T05:00:00.000Z').getTime()
+
+  try {
+    const request = mapExpenseClaimToRequest({
+      id: 'claim-email-operator',
+      claim_no: 'EXP-202605-003',
+      employee_name: '张三',
+      department_name: '市场部',
+      manager_name: '李经理',
+      expense_type: 'transport',
+      reason: '交通报销',
+      location: '上海',
+      amount: 88,
+      invoice_count: 1,
+      occurred_at: '2026-05-20T01:00:00.000Z',
+      submitted_at: '2026-05-20T02:00:00.000Z',
+      created_at: '2026-05-20T01:30:00.000Z',
+      updated_at: '2026-05-20T03:30:00.000Z',
+      status: 'submitted',
+      approval_stage: '财务审批',
+      risk_flags_json: [
+        {
+          source: 'manual_approval',
+          operator: 'manager@example.com',
+          operator_username: 'manager@example.com',
+          previous_approval_stage: '直属领导审批',
+          next_approval_stage: '财务审批',
+          created_at: '2026-05-20T03:30:00.000Z'
+        }
+      ],
+      items: []
+    })
+
+    const leaderStep = request.progressSteps.find((step) => step.label === '直属领导审批')
+
+    assert.equal(leaderStep.time, '李经理通过')
+    assert.ok(!leaderStep.title.includes('manager@example.com'))
+  } finally {
+    Date.now = originalNow
+  }
+})
+
+test('completed finance approval marks finance and archive progress steps', () => {
+  const request = mapExpenseClaimToRequest({
+    id: 'claim-finance-completed',
+    claim_no: 'EXP-202605-004',
+    employee_name: '张三',
+    department_name: '市场部',
+    expense_type: 'transport',
+    reason: '交通报销',
+    location: '上海',
+    amount: 88,
+    invoice_count: 1,
+    occurred_at: '2026-05-20T01:00:00.000Z',
+    submitted_at: '2026-05-20T02:00:00.000Z',
+    created_at: '2026-05-20T01:30:00.000Z',
+    updated_at: '2026-05-20T04:00:00.000Z',
+    status: 'approved',
+    approval_stage: '归档入账',
+    risk_flags_json: [
+      {
+        source: 'manual_approval',
+        operator: '李经理',
+        previous_approval_stage: '直属领导审批',
+        next_approval_stage: '财务审批',
+        created_at: '2026-05-20T03:00:00.000Z'
+      },
+      {
+        source: 'finance_approval',
+        operator: '财务复核',
+        previous_approval_stage: '财务审批',
+        next_approval_stage: '归档入账',
+        created_at: '2026-05-20T04:00:00.000Z'
+      }
+    ],
+    items: []
+  })
+
+  const financeStep = request.progressSteps.find((step) => step.label === '财务审批')
+  const archiveStep = request.progressSteps.find((step) => step.label === '归档入账')
+
+  assert.equal(request.workflowNode, '归档入账')
+  assert.equal(financeStep.time, '财务复核通过')
+  assert.match(financeStep.detail, /2026-05-20/)
+  assert.equal(archiveStep.time, '归档入账')
+  assert.equal(archiveStep.done, true)
+})
+
 test('current direct manager step shows how long the claim has stayed there', () => {
   const originalNow = Date.now
   Date.now = () => new Date('2026-05-20T05:15:00.000Z').getTime()