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/requestViewModel.test.mjs

@@ -31,3 +31,17 @@ test('normalizes returned backend claims as editable pending submission', () =>
   assert.equal(request.approvalStatus, '待提交')
   assert.equal(request.node, '待提交')
 })
+
+test('does not show manager email as direct supervisor name', () => {
+  const request = normalizeRequestForUi({
+    id: 'EXP-202605-003',
+    claim_id: 'claim-3',
+    status: 'submitted',
+    approval_stage: '直属领导审批',
+    expense_type: 'transport',
+    amount: 66,
+    manager_name: 'manager@example.com'
+  })
+
+  assert.equal(request.profileManager, '待补充')
+})