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-request-detail-submit-confirm.test.mjs

@@ -52,3 +52,9 @@ test('detail submit opens a confirmation dialog before calling submit API', () =
   assert.doesNotMatch(handleSubmit, /submitExpenseClaim/)
   assert.match(confirmSubmitRequest, /submitExpenseClaim\(request\.value\.claimId\)/)
 })
+
+test('detail header and fallback progress use reimbursement wording', () => {
+  assert.match(detailViewScript, /label:\s*'单据申请日期'/)
+  assert.match(detailViewScript, /label:\s*'创建单据'/)
+  assert.doesNotMatch(detailViewScript, /label:\s*'保存草稿'/)
+})