fix(finance): 收口快手退款路由并修复销售事实变更后的总账同步

- 平台退款路由从通用订单路径改为
  POST /api/v1/admin/kuaishou-industry/orders/:orderId/refunds/approve-and-record，
  服务改名 approveAndRecordKuaishouRefund，明确仅快手 91
- 总账同步改为未关账期间按日整体重建销售凭证，解决收入回填/退款重算后
  旧凭证金额不更新的问题；删除与重建放在同一事务，已关账期间保持不动
- 文档明确 revenue:backfill 是存量订单退款的前置条件：
  revenue_amount_fen=0 会导致退款登记按钮置灰
- 本地生产副本已执行 revenue:backfill：375,447 行全部回填，
  order 375483 可退金额恢复为 237.00 元

验证：backend check 844（840 pass / 4 skip）；frontend check 172 + build；
集成测试通过（代录、总账平衡、关账阻断、对账）。

apps/backend/src/routes/admin/kuaishou-industry.ts

@@ -12,7 +12,8 @@ import {
   resendAdminKuaishouIndustryVoucherCode,
   reverseAdminKuaishouIndustryVoucher,
 } from '../../services/admin/kuaishou-industry-admin-service.js'
-import { createJsonHandler, requireAdminRoles } from './session.js'
+import { createJsonHandler, requireAdminPermission, requireAdminRoles } from './session.js'
+import { approveAndRecordKuaishouRefund } from '../../services/finance/order-refund-service.js'
 import type {
   AdminKuaishouIndustryRefundApproveRouteBody,
   AdminKuaishouIndustryRefundDisagreeRouteBody,
@@ -27,6 +28,42 @@ import type { KuaishouIndustryVoucherAdminListQuery } from '../../repositories/k
 
 const router = Router()
 
+router.post(
+  '/kuaishou-industry/orders/:orderId/refunds/approve-and-record',
+  requireAdminPermission('finance.config'),
+  createJsonHandler(
+    (req) => {
+      const body = req.body as Record<string, unknown>
+      return approveAndRecordKuaishouRefund(
+        {
+          orderId: String((req.params as Record<string, string>).orderId || ''),
+          orderItemId: body?.orderItemId as string | undefined,
+          amountFen: body?.amountFen as string | undefined,
+          platformRefundId: String(body?.platformRefundId || ''),
+          reason: body?.reason as string | undefined,
+          note: body?.note as string | undefined,
+          refundedAt: body?.refundedAt as string | undefined,
+          sellerId: body?.sellerId as string | undefined,
+          refundHandingWay: body?.refundHandingWay,
+          desc: body?.desc as string | undefined,
+        },
+        req.adminSession || null,
+      )
+    },
+    {
+      successMessage: '快手退款已同意并登记',
+      errorMessage: '快手平台退款失败',
+      scope: '[admin/kuaishou-industry/orders/refunds/approve-and-record]',
+      audit: (req, data) => ({
+        action: 'kuaishou_order_refund_approved_and_recorded',
+        targetType: 'order',
+        targetId: String((req.params as Record<string, string>).orderId || ''),
+        data: data && typeof data === 'object' ? (data as Record<string, unknown>) : {},
+      }),
+    },
+  ),
+)
+
 router.get(
   '/kuaishou-industry/vouchers',
   createJsonHandler(

apps/backend/src/routes/admin/orders.ts

@@ -8,7 +8,6 @@ import {
 } from '../../services/admin/write/order-actions.js'
 import {
   createManualRefund,
-  createPlatformRefund,
   listOrderRefunds,
   voidOrderRefund,
 } from '../../services/finance/order-refund-service.js'
@@ -104,42 +103,6 @@ router.get(
   ),
 )
 
-router.post(
-  '/orders/:orderId/refunds/platform',
-  requireAdminPermission('finance.config'),
-  createJsonHandler(
-    (req) => {
-      const body = req.body as Record<string, unknown>
-      return createPlatformRefund(
-        {
-          orderId: String((req.params as AdminOrderRouteParams).orderId || ''),
-          orderItemId: body?.orderItemId as string | undefined,
-          amountFen: body?.amountFen as string | undefined,
-          platformRefundId: String(body?.platformRefundId || ''),
-          reason: body?.reason as string | undefined,
-          note: body?.note as string | undefined,
-          refundedAt: body?.refundedAt as string | undefined,
-          sellerId: body?.sellerId as string | undefined,
-          refundHandingWay: body?.refundHandingWay,
-          desc: body?.desc as string | undefined,
-        },
-        req.adminSession || null,
-      )
-    },
-    {
-      successMessage: '平台退款已提交并登记',
-      errorMessage: '平台退款失败',
-      scope: '[admin/orders/:orderId/refunds/platform]',
-      audit: (req, data) => ({
-        action: 'order_platform_refund_created',
-        targetType: 'order',
-        targetId: String((req.params as AdminOrderRouteParams).orderId || ''),
-        data: data && typeof data === 'object' ? (data as Record<string, unknown>) : {},
-      }),
-    },
-  ),
-)
-
 router.post(
   '/orders/:orderId/refunds',
   requireAdminPermission('finance.config'),