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/services/admin/admin-read-service.ts

@@ -6,6 +6,7 @@ import {
   listOrderItemsByOrderIds,
 } from '../../repositories/order-item-repo.js'
 import { getOrderById, listOrders } from '../../repositories/order-repo.js'
+import { listOrderRefunds } from '../finance/order-refund-service.js'
 import {
   getTaskById,
   listTasks,
@@ -181,10 +182,11 @@ export async function getAdminOrderDetail(
     })
   }
 
-  const [items, tasks, workOrders] = await Promise.all([
+  const [items, tasks, workOrders, refunds] = await Promise.all([
     listOrderItemsByOrderId(order.id),
     listTasksByOrderId(order.id),
     listWorkOrdersByOrderId(order.id),
+    listOrderRefunds(order.id),
   ])
   const kuaishouIndustryVouchers = await listKuaishouIndustryVouchersByOid(order.platform_order_id)
   const itemSummary = summarizeOrderItems(items, order, kuaishouIndustryVouchers)
@@ -236,21 +238,31 @@ export async function getAdminOrderDetail(
       workOrderCount: workOrders.length,
       canClaimH5: fulfillment.canClaimH5,
     },
-    items: items.map((item) => ({
-      orderItemId: Number(item.id),
-      skuCode: item.sku_code,
-      skuName: item.sku_name,
-      itemTitle: resolveOrderItemTitle(item, order, kuaishouIndustryVouchers),
-      skuNick: resolveOrderItemSkuNick(item, order, kuaishouIndustryVouchers),
-      matchSku: resolveOrderItemMatchSku(item, order, kuaishouIndustryVouchers),
-      quantity: item.quantity,
-      fulfillmentMode: normalizeOrderItemFulfillmentMode(item.fulfillment_mode),
-      deliveryMode: resolveOrderItemDeliveryMode(tasks, item.id),
-      spec:
-        item.spec_json && typeof item.spec_json === 'object'
-          ? item.spec_json
-          : JSON.parse(String(item.spec_json || '{}')),
-    })),
+    items: items.map((item) => {
+      const revenueFen = Math.max(0, Number(item.revenue_amount_fen || 0))
+      const refundedFen = refunds
+        .filter((refund) => refund.status === 'confirmed' && refund.orderItemId === Number(item.id))
+        .reduce((sum, refund) => sum + refund.amountFen, 0)
+      return {
+        orderItemId: Number(item.id),
+        skuCode: item.sku_code,
+        skuName: item.sku_name,
+        itemTitle: resolveOrderItemTitle(item, order, kuaishouIndustryVouchers),
+        skuNick: resolveOrderItemSkuNick(item, order, kuaishouIndustryVouchers),
+        matchSku: resolveOrderItemMatchSku(item, order, kuaishouIndustryVouchers),
+        quantity: item.quantity,
+        revenueFen,
+        refundedFen,
+        refundableFen: Math.max(0, revenueFen - refundedFen),
+        fulfillmentMode: normalizeOrderItemFulfillmentMode(item.fulfillment_mode),
+        deliveryMode: resolveOrderItemDeliveryMode(tasks, item.id),
+        spec:
+          item.spec_json && typeof item.spec_json === 'object'
+            ? item.spec_json
+            : JSON.parse(String(item.spec_json || '{}')),
+      }
+    }),
+    refunds,
     tasks: tasks.map((task) => mapAdminTaskSummary(task)),
     kuaishouIndustryVouchers: kuaishouIndustryVouchers.map(mapAdminKuaishouIndustryVoucher),
     operations: {