feat(finance): P2 手动退款登记与成本异常闭环

- 迁移 112：order_refunds（订单项级退款，整单拆多条共享 batch_no，source/external_ref 预留平台 API）+ cost_exceptions.resolution_note
- 新服务 order-refund-service：整单/指定商品退款、可退金额校验、撤销、全额退完同步 pay_status
- 销售事实改为按有效退款记录冲减；无记录时仍兼容 pay_status=refunded 的历史全额退款
- 订单详情新增退款登记与退款记录表，商品明细显示收入/已退/可退
- 全额退款自动关闭该订单项成本异常并写处理备注；成本异常处理改为带备注弹窗
- 财务事件 UNION 接入退款记录，文档同步 P2 状态与 API

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

@@ -6,7 +6,12 @@ import {
   updateAdminOrderClaimStatus,
   type UpdateOrderClaimStatusPayload,
 } from '../../services/admin/write/order-actions.js'
-import { createJsonHandler, requireAdminRoles } from './session.js'
+import {
+  createManualRefund,
+  listOrderRefunds,
+  voidOrderRefund,
+} from '../../services/finance/order-refund-service.js'
+import { createJsonHandler, requireAdminPermission, requireAdminRoles } from './session.js'
 import type { AdminOrderRouteParams, AdminOrderRouteQuery } from '../../types/admin/route-inputs.js'
 
 const router = Router()
@@ -85,4 +90,71 @@ router.post(
   ),
 )
 
+router.get(
+  '/orders/:orderId/refunds',
+  requireAdminPermission('finance.view'),
+  createJsonHandler(
+    (req) => listOrderRefunds(String((req.params as AdminOrderRouteParams).orderId || '')),
+    {
+      successMessage: 'ok',
+      errorMessage: '读取退款记录失败',
+      scope: '[admin/orders/:orderId/refunds]',
+    },
+  ),
+)
+
+router.post(
+  '/orders/:orderId/refunds',
+  requireAdminPermission('finance.config'),
+  createJsonHandler(
+    (req) =>
+      createManualRefund(
+        {
+          orderId: String((req.params as AdminOrderRouteParams).orderId || ''),
+          orderItemId: (req.body as Record<string, unknown>)?.orderItemId as string | undefined,
+          amountFen: (req.body as Record<string, unknown>)?.amountFen as string | undefined,
+          reason: (req.body as Record<string, unknown>)?.reason as string | undefined,
+          note: (req.body as Record<string, unknown>)?.note as string | undefined,
+          refundedAt: (req.body as Record<string, unknown>)?.refundedAt as string | undefined,
+        },
+        req.adminSession || null,
+      ),
+    {
+      successMessage: '退款已登记',
+      errorMessage: '登记退款失败',
+      scope: '[admin/orders/:orderId/refunds]',
+      audit: (req, data) => ({
+        action: 'order_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/:refundId/void',
+  requireAdminPermission('finance.config'),
+  createJsonHandler(
+    (req) =>
+      voidOrderRefund(
+        String((req.params as Record<string, string>).refundId || ''),
+        { reason: String((req.body as Record<string, unknown>)?.reason || '') },
+        req.adminSession || null,
+      ),
+    {
+      successMessage: '退款已撤销',
+      errorMessage: '撤销退款失败',
+      scope: '[admin/orders/:orderId/refunds/:refundId/void]',
+      audit: (req, data) => ({
+        action: 'order_refund_voided',
+        targetType: 'order_refund',
+        targetId: String((req.params as Record<string, string>).refundId || ''),
+        data: data && typeof data === 'object' ? (data as Record<string, unknown>) : {},
+      }),
+    },
+  ),
+)
+
 export default router