feat(finance): 支持代录指定客服账户，并上线影子总账/对账/关账/快手平台退款

- 人工确认履约：管理员/财务/运营可传 fundAccountId / creditOwnerAdminUserId
  指定客服备用金/积分账户；客服仍强制本人账户
- 新增迁移 112：finance_accounts / journal_entries / journal_lines /
  periods / reconciliations / reconciliation_items，种子 11 个科目
- 影子总账：销售事实按日生成收入/退款/成本凭证，支持手工凭证、试算平衡；
  不接管钱包余额；总账同步接入定时任务与退款重算
- 期间关账/反关账：关账先补凭证并校验试算平衡，closed 期间禁止新增凭证
- 平台对账：JSON 账单导入，按 provider + platform_order_id 匹配订单/退款，
  标记 matched/amount_mismatch/missing_order/missing_refund/duplicate
- 平台退款：快手行业（91）同意退款 API 接入，成功后落 source=platform；
  抖音/拼多多返回 501，保留手工退款
- 新增后台「财务 → 总账与对账」页面（总账/期间/对账三个 Tab）
- 集成测试扩展到代录、总账平衡、关账阻断、手工凭证、对账匹配

验证：backend check 844（840 pass / 4 skip）；frontend check 172 + build；
迁移 112 在 scratch 库全量执行并重跑幂等；本地生产副本已升级到 112，
销售事实同步 56 条凭证，借贷合计 1,885,351,864 = 1,885,351,864。

apps/backend/src/services/scheduler/cost-finance-sync-job.ts

@@ -6,6 +6,7 @@ import {
 import { normalizeManualProducts } from '../cost-center/manual-product-normalization-service.js'
 import { rematchManualFulfillments } from '../cost-center/manual-fulfillment-config-service.js'
 import { rebuildSalesDailyFacts } from '../finance/sales-facts-service.js'
+import { syncFinanceLedgerFromFacts } from '../finance/finance-ledger-service.js'
 import { reconcilePendingFulfillmentModes } from '../fulfillment/fulfillment-mode-service.js'
 
 /**
@@ -47,6 +48,11 @@ export async function runCostFinanceSyncJob(job: JsonObject = {}) {
     dateFrom: shiftDays(-(days - 1)),
     dateTo: today(),
   })
+  // 影子总账按日同步销售事实（幂等；已关账期间会跳过）。
+  const ledger = await syncFinanceLedgerFromFacts({
+    dateFrom: shiftDays(-(days - 1)),
+    dateTo: today(),
+  })
 
   return {
     status: 'ok',
@@ -56,7 +62,8 @@ export async function runCostFinanceSyncJob(job: JsonObject = {}) {
       `人工渠道匹配 ${manualMatches.updatedCount} 项 / ` +
       `成本快照 ${estimated.createdCount} 商品预估 / ` +
       `${actual.directRewardCount + actual.upgradedCount} 工单实际 / ` +
-      `${actual.estimatedRewardCount} 工单在途，销售事实 ${facts.insertedCount} 行`,
+      `${actual.estimatedRewardCount} 工单在途，销售事实 ${facts.insertedCount} 行，` +
+      `总账凭证 ${ledger.created} 条`,
     days,
     fulfillmentModeUpdated: fulfillment.updatedCount,
     fulfillmentModeRemaining: fulfillment.remainingCount,
@@ -68,6 +75,8 @@ export async function runCostFinanceSyncJob(job: JsonObject = {}) {
     estimatedRewardCreated: actual.estimatedRewardCount,
     exceptionsCreated: estimated.exceptionCreatedCount,
     factsInserted: facts.insertedCount,
+    ledgerEntriesCreated: ledger.created,
+    ledgerSkippedClosedPeriods: ledger.skipped,
     dateFrom: facts.range.fromDate,
     dateTo: facts.range.toDate,
   }