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/services/order/order-service.ts

@@ -3,7 +3,10 @@ import {
   findLatestOrderByPlatformOrderIdWithExecutor,
   updateOrderWithExecutor,
 } from '../../repositories/order-repo.js'
-import { replaceOrderItemsWithExecutor } from '../../repositories/order-item-repo.js'
+import {
+  applyOrderItemRevenueAllocationWithExecutor,
+  replaceOrderItemsWithExecutor,
+} from '../../repositories/order-item-repo.js'
 import { withTransaction } from '../../db/client.js'
 import { syncDeliveryTasksForOrder } from './delivery-task-service.js'
 import { resolveOrderItemForFulfillment } from '../fulfillment/product-resolution-service.js'
@@ -182,6 +185,11 @@ export async function upsertOrderFromSource(
         updatedAt: now,
       })),
     )
+    await applyOrderItemRevenueAllocationWithExecutor(
+      executor,
+      order.id,
+      Number(order.total_amount) || 0,
+    )
 
     return { order, orderItems }
   })