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/frontend/src/components/admin/FinanceSubNav.tsx

@@ -1,6 +1,7 @@
 import {
   AccountBookOutlined,
   ApartmentOutlined,
+  AuditOutlined,
   LineChartOutlined,
   WalletOutlined,
 } from '@ant-design/icons'
@@ -30,6 +31,11 @@ export const FINANCE_NAV_ITEMS = [
     label: '收支明细',
     icon: <AccountBookOutlined />,
   },
+  {
+    key: '/admin/finance/ledger',
+    label: '总账与对账',
+    icon: <AuditOutlined />,
+  },
 ] as const
 
 type FinanceNavKey = (typeof FINANCE_NAV_ITEMS)[number]['key']

apps/frontend/src/components/admin/ManualFulfillmentConfirmModal.tsx

@@ -26,8 +26,14 @@ import {
 import { useMutation, useQuery, useQueryClient } from '@tanstack/react-query'
 import { useEffect, useState } from 'react'
 
-import { confirmAdminManualFulfillment, fetchAdminManualFulfillmentPending } from '@/services/admin'
+import {
+  confirmAdminManualFulfillment,
+  fetchAdminFundAccounts,
+  fetchAdminManualFulfillmentPending,
+  fetchAdminPlatformCreditOwners,
+} from '@/services/admin'
 import type { ManualFulfillmentPendingItem } from '@/types/admin'
+import { getAdminRole, getAdminUserId } from '@/utils/admin-auth'
 
 type ConfirmFormValues = {
   costYuan?: number
@@ -61,6 +67,11 @@ export function ManualFulfillmentConfirmModal({
   const queryClient = useQueryClient()
   const [form] = Form.useForm<ConfirmFormValues>()
   const [selectedId, setSelectedId] = useState<number | null>(null)
+  const [fundAccountId, setFundAccountId] = useState<number | null>(null)
+  const [creditOwnerAdminUserId, setCreditOwnerAdminUserId] = useState<number | null>(null)
+  const role = getAdminRole()
+  const privileged = role !== 'support'
+  const currentUserId = getAdminUserId()
 
   const pendingQuery = useQuery({
     queryKey: ['admin-manual-fulfillment-pending', 'order', orderId],
@@ -81,12 +92,49 @@ export function ManualFulfillmentConfirmModal({
     items[0] ||
     null
 
+  const fundAccountsQuery = useQuery({
+    queryKey: ['admin-manual-confirm-fund-accounts'],
+    queryFn: () => fetchAdminFundAccounts({ page: 1, pageSize: 100 }),
+    enabled: open && privileged && Boolean(selected?.isFundCash),
+    retry: false,
+  })
+  const creditOwnersQuery = useQuery({
+    queryKey: ['admin-manual-confirm-credit-owners'],
+    queryFn: () => fetchAdminPlatformCreditOwners(),
+    enabled: open && privileged && Boolean(selected) && !selected?.isFundCash,
+    retry: false,
+  })
+
   useEffect(() => {
     if (!open) return
     setSelectedId(initialOrderItemId || null)
     form.resetFields()
   }, [open, initialOrderItemId, form])
 
+  // 代录时默认选本人账户；客服没有代录权限，不展示选择。
+  useEffect(() => {
+    if (!open || !privileged) return
+    if (selected?.isFundCash) {
+      const accounts = (fundAccountsQuery.data?.data.items || []).filter(
+        (item) => item.accountType === 'agent' && item.status === 'active',
+      )
+      const own = accounts.find((item) => item.ownerAdminUserId === currentUserId)
+      setFundAccountId(own?.id ?? null)
+      return
+    }
+    const owners = creditOwnersQuery.data?.data.items || []
+    const own = owners.find((item) => item.id === currentUserId)
+    setCreditOwnerAdminUserId(own?.id ?? null)
+  }, [
+    open,
+    privileged,
+    selected?.orderItemId,
+    selected?.isFundCash,
+    currentUserId,
+    fundAccountsQuery.data,
+    creditOwnersQuery.data,
+  ])
+
   const confirmMutation = useMutation({
     mutationFn: (values: ConfirmFormValues) =>
       confirmAdminManualFulfillment({
@@ -94,6 +142,10 @@ export function ManualFulfillmentConfirmModal({
         costFen: values.costYuan === undefined ? undefined : Math.round(values.costYuan * 100),
         payeeName: values.payeeName || '',
         note: values.note || '',
+        ...(privileged && selected?.isFundCash && fundAccountId ? { fundAccountId } : {}),
+        ...(privileged && selected && !selected.isFundCash && creditOwnerAdminUserId
+          ? { creditOwnerAdminUserId }
+          : {}),
       }),
     onSuccess: (response) => {
       const result = response.data
@@ -122,7 +174,14 @@ export function ManualFulfillmentConfirmModal({
       open={open}
       title="确认人工履约"
       okText="确认履约"
-      okButtonProps={{ icon: <CheckOutlined />, disabled: !selected }}
+      okButtonProps={{
+        icon: <CheckOutlined />,
+        disabled:
+          !selected ||
+          (privileged &&
+            ((selected.isFundCash && !fundAccountId) ||
+              (!selected.isFundCash && !creditOwnerAdminUserId))),
+      }}
       cancelText="取消"
       confirmLoading={confirmMutation.isPending}
       onOk={() => {
@@ -181,6 +240,46 @@ export function ManualFulfillmentConfirmModal({
             <Typography.Text>¥{((selected?.revenueFen || 0) / 100).toFixed(2)}</Typography.Text>
           </div>
 
+          {privileged && selected ? (
+            selected.isFundCash ? (
+              <div>
+                <Typography.Text type="secondary">代录到客服备用金账户：</Typography.Text>
+                <Select
+                  showSearch
+                  optionFilterProp="label"
+                  value={fundAccountId ?? undefined}
+                  placeholder="请选择客服备用金账户"
+                  style={{ width: '100%', marginTop: 6 }}
+                  loading={fundAccountsQuery.isLoading}
+                  onChange={(value) => setFundAccountId(value)}
+                  options={(fundAccountsQuery.data?.data.items || [])
+                    .filter((item) => item.accountType === 'agent' && item.status === 'active')
+                    .map((item) => ({
+                      value: item.id,
+                      label: `${item.ownerName || item.accountNo} · 余额 ¥${(item.balanceFen / 100).toFixed(2)}`,
+                    }))}
+                />
+              </div>
+            ) : (
+              <div>
+                <Typography.Text type="secondary">代录到客服积分账户：</Typography.Text>
+                <Select
+                  showSearch
+                  optionFilterProp="label"
+                  value={creditOwnerAdminUserId ?? undefined}
+                  placeholder="请选择客服账号"
+                  style={{ width: '100%', marginTop: 6 }}
+                  loading={creditOwnersQuery.isLoading}
+                  onChange={(value) => setCreditOwnerAdminUserId(value)}
+                  options={(creditOwnersQuery.data?.data.items || []).map((item) => ({
+                    value: item.id,
+                    label: item.displayName || item.username,
+                  }))}
+                />
+              </div>
+            )
+          ) : null}
+
           {showCostInput ? (
             <Alert type="warning" showIcon message="该商品成本不固定，请填写本次实际成本" />
           ) : (