feat(finance): 补齐自动发货与接单平台成本和对账

自动发货：价格导入支持 --effective-from，把首次基线版本回填到历史起点；41,676 个订单项全部归一并生成采购成本快照，缺失 0。\n\n接单平台：新增按工单 product_rule_id 回填商品的接口与按钮，长尾项按 provider+shop_id+sku_code+normalized_sku_name 补建 wo: 商品和 sku_code_name 渠道映射；118,053 个订单项全部归一。\n\n成本：已验收工单按 reward_amount 写 actual；未验收但已确定报酬的工单写 estimated，验收后升级。全量 95,870 actual + 21,217 estimated，actual 与 reward 0 差异。\n\n剩余 966 条取消/零报酬工单保留在成本异常队列，不自动记 0；人工块未改动。\n\n实测自动发货与接单平台未归一收入均为 0；整体未归一 79.67% 降至 57.54%，全部来自人工块。

apps/backend/src/routes/admin/cost-center.ts

@@ -6,6 +6,7 @@ import {
   backfillAdminAffiliateDashSkus,
   backfillAdminNormalizedQuantities,
   backfillAdminProductMappings,
+  backfillAdminWorkOrderProductSkus,
   createAdminChannelMapping,
   createAdminCostItem,
   createAdminCostSnapshot,
@@ -133,6 +134,22 @@ router.post(
   }),
 )
 
+router.post(
+  '/cost-center/work-order-products/backfill',
+  requireAdminPermission('finance.config'),
+  createJsonHandler(() => backfillAdminWorkOrderProductSkus(), {
+    successMessage: '接单平台商品已回填',
+    errorMessage: '回填接单平台商品失败',
+    scope: '[admin/cost-center/work-order-products/backfill]',
+    audit: (_req, data) => ({
+      action: 'cost_work_order_products_backfilled',
+      targetType: 'order_items',
+      targetId: '',
+      data: data as Record<string, unknown>,
+    }),
+  }),
+)
+
 router.get(
   '/cost-center/products',
   requireAdminPermission('finance.view'),
@@ -530,7 +547,12 @@ router.post(
         const result = data as {
           mode?: string
           estimated?: { createdCount?: number; exceptionCreatedCount?: number } | null
-          actual?: { createdCount?: number } | null
+          actual?: {
+            createdCount?: number
+            directRewardCount?: number
+            upgradedCount?: number
+            estimatedRewardCount?: number
+          } | null
         }
         return {
           action: 'cost_snapshot_synced',
@@ -539,7 +561,9 @@ router.post(
           data: {
             mode: result.mode || '',
             estimatedCreated: result.estimated?.createdCount || 0,
-            actualCreated: result.actual?.createdCount || 0,
+            actualCreated:
+              (result.actual?.directRewardCount || 0) + (result.actual?.upgradedCount || 0),
+            estimatedRewardCreated: result.actual?.estimatedRewardCount || 0,
             exceptions: result.estimated?.exceptionCreatedCount || 0,
             dateFrom: req.body?.dateFrom || '',
             dateTo: req.body?.dateTo || '',