feat: 完善审批退回流程与报销申请关联

后端优化报销单访问策略和常量定义，增强退回原因和审批状态
流转，前端完善退回对话框和审批交互组件，新增报销申请关联
模型，优化文档中心行数据和审批收件箱工具函数，增强引导
流程和会话模型，补充单元测试覆盖。

web/tests/document-center-archived-scope.test.mjs

@@ -3,6 +3,8 @@ import test from 'node:test'
 
 import {
   excludeArchivedDocumentRows,
+  filterApplicationScopeNewRows,
+  prepareApplicationScopeRows,
   isArchivedDocumentRow
 } from '../src/utils/documentCenterRows.js'
 
@@ -48,3 +50,34 @@ test('document center all scope excludes archived rows from merged lists', () =>
 
   assert.deepEqual(rows.map((row) => row.claimId), ['c'])
 })
+
+test('application scope does not mark submitted approval application rows as new', () => {
+  const rows = prepareApplicationScopeRows([
+    {
+      claimId: 'draft-application',
+      documentTypeCode: 'application',
+      statusGroup: 'draft',
+      isNewDocument: true
+    },
+    {
+      claimId: 'submitted-application',
+      documentTypeCode: 'application',
+      statusGroup: 'in_progress',
+      isNewDocument: true
+    },
+    {
+      claimId: 'reimbursement',
+      documentTypeCode: 'reimbursement',
+      statusGroup: 'in_progress',
+      isNewDocument: true
+    }
+  ])
+
+  assert.deepEqual(rows.map((row) => row.claimId), ['draft-application', 'submitted-application'])
+  assert.equal(rows.find((row) => row.claimId === 'draft-application')?.isNewDocument, true)
+  assert.equal(rows.find((row) => row.claimId === 'submitted-application')?.isNewDocument, false)
+  assert.deepEqual(
+    filterApplicationScopeNewRows(rows).map((row) => row.claimId),
+    ['draft-application']
+  )
+})