feat: 新增客服备用金台账与后台用户中文显示名

- 新增备用金账户、流水、支出、对账与权限
- 后台用户支持中文显示名并同步备用金姓名
- 审计、登录记录、任务及工单操作人优先展示中文名
- 补充备用金与人工支出方案文档

docs/drafts/2026-10-17-人工支出登记-DDL草案.sql

@@ -117,6 +117,8 @@ CREATE TABLE IF NOT EXISTS manual_expense_records (
   cost_snapshot_id      BIGINT REFERENCES cost_snapshots(id) ON DELETE RESTRICT,
   -- 预留：退款/仲裁接入后用反向登记冲正，不修改已通过的原始记录
   reversal_of_id        BIGINT REFERENCES manual_expense_records(id) ON DELETE RESTRICT,
+  -- 可选：一笔转账覆盖多个订单时用于归组（拆成多条明细，同一 batch）
+  expense_batch_no      TEXT NOT NULL DEFAULT '',
   note                  TEXT NOT NULL DEFAULT '',
   created_at            TIMESTAMPTZ NOT NULL,
   updated_at            TIMESTAMPTZ NOT NULL
@@ -131,6 +133,9 @@ CREATE INDEX IF NOT EXISTS idx_manual_expenses_status ON manual_expense_records
 CREATE INDEX IF NOT EXISTS idx_manual_expenses_cost_item ON manual_expense_records (cost_item_id);
 -- 付款人日结对账用
 CREATE INDEX IF NOT EXISTS idx_manual_expenses_payer ON manual_expense_records (paid_by_admin_user_id, paid_at DESC);
+-- 批量归组查询用
+CREATE INDEX IF NOT EXISTS idx_manual_expenses_batch
+  ON manual_expense_records (expense_batch_no) WHERE expense_batch_no <> '';
 
 DO $$
 BEGIN