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/services/admin/cost-center.ts

@@ -458,6 +458,10 @@ export function confirmAdminManualFulfillment(payload: {
   costFen?: number
   payeeName?: string
   note?: string
+  /** 管理员/财务代录：指定客服备用金账户 */
+  fundAccountId?: number
+  /** 管理员/财务代录：指定客服积分账户归属人 */
+  creditOwnerAdminUserId?: number
 }) {
   return apiPost<ManualFulfillmentConfirmResult>(
     '/api/v1/admin/finance/manual-fulfillment/confirm',

apps/frontend/src/services/admin/finance-ledger.ts

@@ -0,0 +1,115 @@
+import { apiGet, apiPost } from '@/lib/http'
+import type {
+  FinanceAccount,
+  FinanceJournalEntry,
+  FinancePeriod,
+  FinanceReconciliation,
+  FinanceReconciliationItem,
+  FinanceTrialBalance,
+} from '@/types/admin/finance-ledger'
+
+export function fetchFinanceAccounts() {
+  return apiGet<{ items: FinanceAccount[] }>('/api/v1/admin/finance/ledger/accounts')
+}
+
+export function fetchFinanceTrialBalance(params: { dateFrom: string; dateTo: string }) {
+  return apiGet<FinanceTrialBalance>('/api/v1/admin/finance/ledger/trial-balance', params)
+}
+
+export function fetchFinanceJournalEntries(params: {
+  dateFrom?: string
+  dateTo?: string
+  page?: number
+  pageSize?: number
+}) {
+  return apiGet<{
+    items: FinanceJournalEntry[]
+    pagination: { page: number; pageSize: number; total: number }
+  }>('/api/v1/admin/finance/ledger/entries', params)
+}
+
+export function syncFinanceLedger(payload: { dateFrom?: string; dateTo?: string }) {
+  return apiPost<{ created: number; skipped: number }>('/api/v1/admin/finance/ledger/sync', payload)
+}
+
+export function createFinanceManualVoucher(payload: {
+  occurredAt?: string
+  memo?: string
+  reference?: string
+  lines: Array<{
+    accountCode: string
+    debitFen?: number
+    creditFen?: number
+    memo?: string
+  }>
+}) {
+  return apiPost<{ entryId: number; entryNo: string }>(
+    '/api/v1/admin/finance/ledger/manual-voucher',
+    payload,
+  )
+}
+
+export function fetchFinancePeriods() {
+  return apiGet<{ items: FinancePeriod[] }>('/api/v1/admin/finance/periods')
+}
+
+export function closeFinancePeriod(periodKey: string) {
+  return apiPost<{ periodKey: string }>(
+    `/api/v1/admin/finance/periods/${encodeURIComponent(periodKey)}/close`,
+    {},
+  )
+}
+
+export function reopenFinancePeriod(periodKey: string) {
+  return apiPost<FinancePeriod>(
+    `/api/v1/admin/finance/periods/${encodeURIComponent(periodKey)}/reopen`,
+    {},
+  )
+}
+
+export function fetchFinanceReconciliations(params?: {
+  page?: number
+  pageSize?: number
+  provider?: string
+}) {
+  return apiGet<{
+    items: FinanceReconciliation[]
+    pagination: { page: number; pageSize: number; total: number }
+  }>('/api/v1/admin/finance/reconciliations', params)
+}
+
+export function fetchFinanceReconciliation(id: number) {
+  return apiGet<FinanceReconciliation & { items: FinanceReconciliationItem[] }>(
+    `/api/v1/admin/finance/reconciliations/${id}`,
+  )
+}
+
+export function importFinanceReconciliation(payload: {
+  provider: string
+  periodFrom: string
+  periodTo: string
+  rows: Array<{
+    platformOrderId: string
+    entryType: 'sale' | 'refund'
+    amountFen: number
+    externalRef?: string
+    occurredAt?: string
+  }>
+}) {
+  return apiPost<{
+    reconciliationId: number
+    status: string
+    rows: number
+    matched: number
+    mismatched: number
+    expectedFen: number
+    actualFen: number
+    diffFen: number
+  }>('/api/v1/admin/finance/reconciliations/import', payload)
+}
+
+export function resolveFinanceReconciliation(id: number, note: string) {
+  return apiPost<FinanceReconciliation>(`/api/v1/admin/finance/reconciliations/${id}/resolve`, {
+    note,
+  })
+}

apps/frontend/src/services/admin/index.ts

@@ -1,6 +1,7 @@
 export * from './auth'
 export * from './dashboard'
 export * from './finance'
+export * from './finance-ledger'
 export * from './cost-center'
 export * from './fund'
 export * from './users'