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/travel-reimbursement-review-drawer-switch.test.mjs

@@ -11,6 +11,10 @@ const createViewScript = readFileSync(
   fileURLToPath(new URL('../src/views/scripts/TravelReimbursementCreateView.js', import.meta.url)),
   'utf8'
 )
+const reimbursementService = readFileSync(
+  fileURLToPath(new URL('../src/services/reimbursements.js', import.meta.url)),
+  'utf8'
+)
 
 test('review drawer tools expose the default review tab before conditional document and risk tabs', () => {
   assert.match(createViewTemplate, /title="报销识别核对"[\s\S]*@click="switchToReviewOverviewDrawer"/)
@@ -35,3 +39,74 @@ test('review drawer tool buttons switch modes instead of toggling the active mod
   assert.doesNotMatch(createViewScript, /REVIEW_DRAWER_MODE_RISK\s*\?\s*REVIEW_DRAWER_MODE_REVIEW/)
   assert.doesNotMatch(createViewScript, /REVIEW_DRAWER_MODE_FLOW\s*\?\s*REVIEW_DRAWER_MODE_REVIEW/)
 })
+
+test('review risk drawer lists risk briefs without score and posts details into the conversation', () => {
+  const riskItemsBlock = createViewScript.match(/function buildReviewRiskItems\(reviewPayload\) \{[\s\S]*?\n\}\n\nfunction buildReviewRiskConversationText/)
+  assert.ok(riskItemsBlock, 'risk item builder should be present')
+
+  assert.doesNotMatch(createViewTemplate, /review-side-risk-score/)
+  assert.doesNotMatch(createViewTemplate, /风险评分/)
+  assert.doesNotMatch(createViewTemplate, /暂无风险评分/)
+  assert.doesNotMatch(createViewScript, /function buildReviewRiskScore/)
+  assert.doesNotMatch(createViewScript, /const reviewRiskScore/)
+  assert.doesNotMatch(riskItemsBlock[0], /\.slice\(0,\s*6\)/)
+  assert.match(createViewScript, /const DEPRECATED_REVIEW_RISK_TITLE_KEYWORDS = \[[\s\S]*'历史报销画像'[\s\S]*'制度注意事项'/)
+  assert.match(
+    createViewScript,
+    /function resolveReviewRiskBriefs\(reviewPayload\) \{[\s\S]*DEPRECATED_REVIEW_RISK_TITLE_KEYWORDS\.some/
+  )
+
+  assert.match(
+    createViewTemplate,
+    /class="review-side-risk-item"[\s\S]*@click="appendReviewRiskBriefToConversation\(item\)"/
+  )
+  assert.doesNotMatch(createViewTemplate, /\{\{\s*item\.levelLabel\s*\}\}/)
+  assert.match(createViewTemplate, /class="review-side-risk-icon" :title="item\.levelLabel"/)
+  assert.match(createViewScript, /medium:\s*\{[\s\S]*label:\s*'中风险'/)
+  assert.match(createViewScript, /low:\s*\{[\s\S]*label:\s*'低风险'/)
+  assert.match(createViewScript, /function normalizeReviewRiskTitle/)
+  assert.match(createViewScript, /\.replace\(\/AI\\s\*预审/)
+  assert.match(createViewScript, /\.replace\(\/\(高风险\|中风险\|低风险\)\/g,\s*''\)/)
+  assert.match(createViewScript, /sourceLabel:\s*meta\.label/)
+  assert.doesNotMatch(createViewScript, /normalizedTitle\.includes\('AI预审'\)/)
+  assert.match(createViewScript, /metaTone:\s*item\.level \|\| 'low'/)
+  assert.doesNotMatch(createViewTemplate, /@click="openReviewRiskDetail\(item\)"/)
+  assert.doesNotMatch(createViewTemplate, /review-risk-detail-modal/)
+  assert.doesNotMatch(createViewScript, /reviewRiskDetailDialog/)
+  assert.doesNotMatch(createViewScript, /function openReviewRiskDetail/)
+
+  assert.match(
+    createViewScript,
+    /function appendReviewRiskBriefToConversation\(item\) \{[\s\S]*messages\.value\.push\(createMessage\('assistant'/
+  )
+})
+
+test('review payload with risks opens risk drawer and travel overview uses travel-specific fields', () => {
+  assert.match(
+    createViewScript,
+    /reviewDrawerMode\.value = resolveReviewRiskBriefs\(payload\)\.length[\s\S]*\? REVIEW_DRAWER_MODE_RISK[\s\S]*: REVIEW_DRAWER_MODE_REVIEW/
+  )
+  assert.match(createViewScript, /function isTravelReviewPayload\(reviewPayload/)
+  assert.match(createViewScript, /function resolveReviewTravelTransportType\(reviewPayload/)
+  assert.match(createViewScript, /label: '交通类型'[\s\S]*modelKey: 'transport_type'/)
+  assert.match(createViewScript, /label: '酒店名称'[\s\S]*modelKey: 'merchant_name'/)
+  assert.match(createViewScript, /label: '出差事宜'[\s\S]*editor: 'textarea'[\s\S]*wide: true/)
+  assert.match(createViewTemplate, /item\.editor === 'textarea'[\s\S]*<textarea/)
+  assert.match(createViewTemplate, /wide: item\.wide/)
+})
+
+test('composer exposes travel calculator and posts spreadsheet-backed result into conversation', () => {
+  assert.match(createViewTemplate, /class="tool-btn composer-side-btn travel-calculator-trigger"[\s\S]*差旅计算器/)
+  assert.match(createViewTemplate, /class="travel-calculator-popover"[\s\S]*v-model="travelCalculatorForm\.days"[\s\S]*v-model="travelCalculatorForm\.location"/)
+  assert.doesNotMatch(createViewTemplate, /travel-calculator-modal/)
+  assert.doesNotMatch(createViewTemplate, /travelCalculatorResult\.total_amount/)
+  assert.match(createViewScript, /calculateTravelReimbursement/)
+  assert.match(createViewScript, /function toggleTravelCalculator\(\)/)
+  assert.match(createViewScript, /function submitTravelCalculator\(\) \{[\s\S]*calculateTravelReimbursement\(\{[\s\S]*grade: String\(user\.grade/)
+  assert.match(createViewScript, /根据您输入的地点和天数/)
+  assert.match(createViewScript, /匹配到您要出差的地区为/)
+  assert.match(createViewScript, /参考可报销合计/)
+  assert.match(createViewScript, /住宿费：\$\{hotelRate\} × \$\{days\} = \$\{hotelAmount\} 元/)
+  assert.match(createViewScript, /messages\.value\.push\(createMessage\('assistant', buildTravelCalculatorResultText\(payload\)/)
+  assert.match(reimbursementService, /export function calculateTravelReimbursement\(payload = \{\}\) \{[\s\S]*\/reimbursements\/travel-calculator/)
+})