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/frontend/src/layouts/AdminLayout.tsx

@@ -6,7 +6,9 @@ import {
   BugOutlined,
   DashboardOutlined,
   FileSearchOutlined,
+  FileTextOutlined,
   LogoutOutlined,
+  LineChartOutlined,
   MenuFoldOutlined,
   MenuUnfoldOutlined,
   OrderedListOutlined,
@@ -132,6 +134,8 @@ export default function AdminLayout() {
       role === 'finance'
         ? [
             { key: '/admin/finance', icon: <AccountBookOutlined />, label: '财务' },
+            { key: '/admin/sales-profit', icon: <LineChartOutlined />, label: '销售毛利' },
+            { key: '/admin/manual-expenses', icon: <FileTextOutlined />, label: '人工支出' },
             { key: '/admin/cost-center', icon: <ApartmentOutlined />, label: '商品与成本' },
             { key: '/admin/fund', icon: <WalletOutlined />, label: '备用金' },
             { key: '/admin/worker-platform', icon: <TrophyOutlined />, label: '资金审核' },
@@ -144,10 +148,20 @@ export default function AdminLayout() {
               icon: <WalletOutlined />,
               label: role === 'support' ? '我的备用金' : '备用金',
             },
+            {
+              key: '/admin/manual-expenses',
+              icon: <FileTextOutlined />,
+              label: '人工支出',
+            },
             ...(role === 'support'
               ? []
               : [
                   { key: '/admin/finance', icon: <AccountBookOutlined />, label: '财务' },
+                  {
+                    key: '/admin/sales-profit',
+                    icon: <LineChartOutlined />,
+                    label: '销售毛利',
+                  },
                   {
                     key: '/admin/cost-center',
                     icon: <ApartmentOutlined />,