feat(finance): 完成成本快照运行层、销售事实与人工支出登记

迁移 108-111：快照业务时间与预估转实际、销售事实表、系统成本项、公司人工支出登记。接单平台按工单实际 reward 入账；人工支出支持登记/审批/驳回/报销并写 actual 快照。新增销售毛利页、人工支出页与订单入口。

apps/backend/src/repositories/order-item-repo.ts

@@ -47,6 +47,39 @@ export async function replaceOrderItems(
   )
 }
 
+export async function applyOrderItemRevenueAllocationWithExecutor(
+  executor: QueryExecutor,
+  orderId: number | string,
+  totalAmountFen: number,
+): Promise<number> {
+  const revenue = Math.max(0, Math.trunc(Number(totalAmountFen) || 0))
+  const result = await executor(
+    `
+      WITH ranked AS (
+        SELECT
+          id,
+          ROW_NUMBER() OVER (ORDER BY id ASC) AS item_rank,
+          (SELECT COUNT(*) FROM order_items WHERE order_id = $1) AS item_count
+        FROM order_items
+        WHERE order_id = $1
+      )
+      UPDATE order_items oi
+      SET
+        revenue_amount_fen = CASE
+          WHEN r.item_count = 1 THEN $2::bigint
+          ELSE ($2::bigint / r.item_count)
+            + CASE WHEN r.item_rank = r.item_count THEN ($2::bigint % r.item_count) ELSE 0 END
+        END,
+        revenue_basis = CASE WHEN r.item_count = 1 THEN 'order_total' ELSE 'equal_split' END,
+        updated_at = $3
+      FROM ranked r
+      WHERE oi.id = r.id
+    `,
+    [orderId, revenue, new Date().toISOString()],
+  )
+  return result.rowCount || 0
+}
+
 export async function replaceOrderItemsWithExecutor(
   executor: QueryExecutor,
   orderId: number | string,