refactor(finance): 人工成本收敛为「人工录单 → 扣备用金 → 写快照」

公司人工支出登记单与审批报销状态机整链下线，人工成本只留一条链路。

口径调整（2026-10-23 确认）：
- 历史人工支出找不回来，直接放弃：不补录、不做样本校准、不做均价估算，
  只保证上线后的新单不丢。
- 人工成本逐单按实际金额，从客服备用金扣款，客服只能用本人账户；
  没有登记单、没有审批、没有报销，录入即计入毛利。

后端：
- 新增 services/finance/manual-order-cost-service.ts：扣备用金 + 写 actual
  成本快照，同一事务，余额不足直接拒绝不允许负余额。
- 成本快照主体从「人工支出登记单 id」改为「客服备用金支出单 id」
  （subject_type='manual_case'，subject_id=manual_expenses.id）。
- 删除 services/finance/manual-expense-service.ts（1263 行）与
  routes/admin/finance.ts 下 /finance/manual-expenses* 全套接口。

前端：
- 删除 AdminManualExpensePage.tsx（778 行）与 /admin/manual-expenses 菜单页。
- ManualOrderCostModal 去掉「提交审核 / 立即计入成本」开关，录入即生效。
- 新增 services/admin/manual-order-cost.ts。

迁移：
- 106_manual_expense_records.sql → 106_fund_account_no_readable.sql，
  只保留备用金账户编号可读化。
- 108_drop_manual_expense_records.sql：删除 manual_expense_records 与
  manual_expense_events 两张表。
- 109_isolate_legacy_manual_snapshots.sql：把来源为旧登记链的历史孤儿快照
  subject_id 改为负数，与 manual_expenses.id 彻底隔离。

踩坑修复（E2E 实测发现）：主体 id 换空间后与历史孤儿快照撞唯一索引
uq_cost_snapshots_active_subject_item，INSERT ... ON CONFLICT DO NOTHING
静默跳过，导致「钱从备用金扣了、成本快照却没写成」。修法是迁移 109 隔离
legacy 主体 + 后端快照写失败必须抛错回滚（409），杜绝账实不符。

文档：现行 5 篇 + README 基线校准为 dev @ 43f402cf + 迁移 103–109，
修正已删除的旧迁移号，删除「人工支出登记 + 审批 + 报销」口径，
已作废 DDL 草案移入 docs/archive/2026-10-23/。

校验：后端 765 项 / 0 失败（含 check:sql 迁移护栏），前端 143 项全通过；
E2E 实测两笔同订单项各自独立主体、余额扣减与快照金额一一对应；
本地库迁移 108/109 执行后数据量与改造前完全一致。

Co-Authored-By: Claude Opus 4.5 (1M context) <noreply@anthropic.com>

apps/backend/src/db/migrations/106_fund_account_no_readable.sql

@@ -0,0 +1,51 @@
+-- 106_manual_expense_records.sql —— 备用金账户编号可读化。
+--
+-- 2026-10-23 口径调整：公司人工支出登记（manual_expense_records）与审批报销
+-- 状态机（manual_expense_events）整链下线。人工成本改为「订单页人工录单 →
+-- 直接从客服备用金扣款 → 直接写成本快照」，不再有登记单、审批与报销。
+--
+-- 因此本迁移不再创建这两张表，只保留备用金账户编号可读化：
+--   manual_expenses（迁移 100）= 客服备用金支出明细，唯一的资金台账
+--   cost_snapshots（迁移 104）= 人工成本的唯一落点，subject_type='manual_case'
+--
+-- 口径（2026-10-23 确认）：
+--   * 人工成本逐单、按实际金额录入，不按工时、不按固定单量/固定单价；
+--   * 人工支出从客服备用金账户扣款，客服角色只能用本人账户；
+--   * 历史人工支出找不回来、也不补录，只保证上线后的新单不丢；
+--   * 没有审批与报销环节，录入即计入成本快照。
+
+-- ---------------------------------------------------------------------------
+-- 备用金账户编号改为可读的 FA-<用户名>
+--
+-- 历史编号是 FA + 10 位随机十六进制（如 FA7683D6B58B），在「备用金」列表里
+-- 无法一眼对应到具体客服。新规则：FA-<大写用户名>，重名追加 -2、-3。
+-- ---------------------------------------------------------------------------
+
+WITH base AS (
+  SELECT
+    fa.id,
+    'FA-' || COALESCE(
+      NULLIF(
+        trim(
+          both '_' FROM upper(
+            regexp_replace(COALESCE(NULLIF(au.username, ''), 'account-' || fa.id), '[^A-Za-z0-9_]+', '_', 'g')
+          )
+        ),
+        ''
+      ),
+      'ACCOUNT-' || fa.id
+    ) AS base_no
+  FROM fund_accounts fa
+  LEFT JOIN admin_users au ON au.id = fa.owner_admin_user_id
+),
+numbered AS (
+  SELECT
+    id,
+    base_no,
+    row_number() OVER (PARTITION BY base_no ORDER BY id) AS rn
+  FROM base
+)
+UPDATE fund_accounts fa
+SET account_no = CASE WHEN n.rn = 1 THEN n.base_no ELSE n.base_no || '-' || n.rn END
+FROM numbered n
+WHERE fa.id = n.id;

apps/backend/src/db/migrations/106_manual_expense_records.sql

@@ -1,201 +0,0 @@
--- 106_manual_expense_records.sql —— 公司人工支出登记 + 备用金账户编号可读化。
---
--- 与迁移 100 的 manual_expenses 严格区分：
---   manual_expenses        = 客服备用金支出明细（减少客服余额）
---   manual_expense_records = 公司口径人工支出登记（谁为哪个订单付了多少钱）
--- 两者通过 fund_expense_id 关联，不合并、不改名、不共用索引名。
---
--- 口径（2026-10-23 确认）：
---   * 人工成本逐单、按实际金额录入，不按工时、不按固定单量/固定单价；
---   * 人工支出从客服备用金账户扣款，客服角色只能用本人账户；
---   * 历史人工支出不补录，只取少量样本做校准；
---   * 客服必须在上线后 24 小时内为人工单录入成本。
-
-CREATE TABLE IF NOT EXISTS manual_expense_records (
-  id                    BIGSERIAL PRIMARY KEY,
-  expense_no            TEXT NOT NULL,
-  order_id              BIGINT REFERENCES orders(id) ON DELETE SET NULL,
-  order_item_id         BIGINT REFERENCES order_items(id) ON DELETE SET NULL,
-  work_order_id         BIGINT REFERENCES work_orders(id) ON DELETE SET NULL,
-  fund_expense_id       BIGINT REFERENCES manual_expenses(id) ON DELETE SET NULL,
-  cost_item_id          BIGINT NOT NULL REFERENCES cost_items(id) ON DELETE RESTRICT,
-  expense_category      TEXT NOT NULL DEFAULT 'other',
-  amount_fen            BIGINT NOT NULL,
-  currency              TEXT NOT NULL DEFAULT 'CNY',
-  paid_by_admin_user_id BIGINT REFERENCES admin_users(id) ON DELETE SET NULL,
-  paid_by_name          TEXT NOT NULL DEFAULT '',
-  payee_type            TEXT NOT NULL DEFAULT 'other',
-  payee_name            TEXT NOT NULL DEFAULT '',
-  payee_account         TEXT NOT NULL DEFAULT '',
-  payment_method        TEXT NOT NULL DEFAULT 'other',
-  paid_at               TIMESTAMPTZ NOT NULL,
-  status                TEXT NOT NULL DEFAULT 'submitted',
-  approved_by           TEXT NOT NULL DEFAULT '',
-  approved_at           TIMESTAMPTZ,
-  rejected_by           TEXT NOT NULL DEFAULT '',
-  rejected_at           TIMESTAMPTZ,
-  reject_reason         TEXT NOT NULL DEFAULT '',
-  reimbursed_by         TEXT NOT NULL DEFAULT '',
-  reimbursed_at         TIMESTAMPTZ,
-  evidence_json         JSONB NOT NULL DEFAULT '{}'::jsonb,
-  cost_snapshot_id      BIGINT REFERENCES cost_snapshots(id) ON DELETE RESTRICT,
-  reversal_of_id        BIGINT REFERENCES manual_expense_records(id) ON DELETE RESTRICT,
-  expense_batch_no      TEXT NOT NULL DEFAULT '',
-  note                  TEXT NOT NULL DEFAULT '',
-  created_at            TIMESTAMPTZ NOT NULL,
-  updated_at            TIMESTAMPTZ NOT NULL
-);
-
-CREATE UNIQUE INDEX IF NOT EXISTS uq_manual_expense_records_expense_no
-  ON manual_expense_records (expense_no);
-CREATE INDEX IF NOT EXISTS idx_manual_expense_records_order
-  ON manual_expense_records (order_id);
-CREATE INDEX IF NOT EXISTS idx_manual_expense_records_item
-  ON manual_expense_records (order_item_id);
-CREATE INDEX IF NOT EXISTS idx_manual_expense_records_work_order
-  ON manual_expense_records (work_order_id);
-CREATE INDEX IF NOT EXISTS idx_manual_expense_records_paid_at
-  ON manual_expense_records (paid_at DESC);
-CREATE INDEX IF NOT EXISTS idx_manual_expense_records_status
-  ON manual_expense_records (status, created_at DESC);
-CREATE INDEX IF NOT EXISTS idx_manual_expense_records_cost_item
-  ON manual_expense_records (cost_item_id);
-CREATE INDEX IF NOT EXISTS idx_manual_expense_records_payer
-  ON manual_expense_records (paid_by_admin_user_id, paid_at DESC);
-CREATE UNIQUE INDEX IF NOT EXISTS uq_manual_expense_records_fund_expense
-  ON manual_expense_records (fund_expense_id)
-  WHERE fund_expense_id IS NOT NULL;
-CREATE INDEX IF NOT EXISTS idx_manual_expense_records_batch
-  ON manual_expense_records (expense_batch_no)
-  WHERE expense_batch_no <> '';
-
-DO $$
-BEGIN
-  IF NOT EXISTS (
-    SELECT 1 FROM pg_constraint WHERE conname = 'chk_manual_expense_records_amount'
-  ) THEN
-    ALTER TABLE manual_expense_records
-      ADD CONSTRAINT chk_manual_expense_records_amount CHECK (amount_fen > 0);
-  END IF;
-  IF NOT EXISTS (
-    SELECT 1 FROM pg_constraint WHERE conname = 'chk_manual_expense_records_status'
-  ) THEN
-    ALTER TABLE manual_expense_records
-      ADD CONSTRAINT chk_manual_expense_records_status
-      CHECK (status IN ('draft', 'submitted', 'approved', 'rejected', 'reimbursed', 'reversed'));
-  END IF;
-  IF NOT EXISTS (
-    SELECT 1 FROM pg_constraint WHERE conname = 'chk_manual_expense_records_payee_type'
-  ) THEN
-    ALTER TABLE manual_expense_records
-      ADD CONSTRAINT chk_manual_expense_records_payee_type
-      CHECK (payee_type IN ('worker', 'upstream', 'customer', 'platform', 'other'));
-  END IF;
-  IF NOT EXISTS (
-    SELECT 1 FROM pg_constraint WHERE conname = 'chk_manual_expense_records_method'
-  ) THEN
-    ALTER TABLE manual_expense_records
-      ADD CONSTRAINT chk_manual_expense_records_method
-      CHECK (payment_method IN ('wechat', 'alipay', 'bank', 'cash', 'platform_balance', 'other'));
-  END IF;
-  IF NOT EXISTS (
-    SELECT 1 FROM pg_constraint WHERE conname = 'chk_manual_expense_records_category'
-  ) THEN
-    ALTER TABLE manual_expense_records
-      ADD CONSTRAINT chk_manual_expense_records_category
-      CHECK (
-        expense_category IN (
-          'goods_purchase', 'compensation', 'refund_advance', 'service_fee',
-          'freight', 'recharge', 'other'
-        )
-      );
-  END IF;
-  IF NOT EXISTS (
-    SELECT 1 FROM pg_constraint WHERE conname = 'chk_manual_expense_records_approved'
-  ) THEN
-    ALTER TABLE manual_expense_records
-      ADD CONSTRAINT chk_manual_expense_records_approved
-      CHECK (
-        status NOT IN ('approved', 'reimbursed')
-        OR (approved_at IS NOT NULL AND approved_by <> '')
-      );
-  END IF;
-  IF NOT EXISTS (
-    SELECT 1 FROM pg_constraint WHERE conname = 'chk_manual_expense_records_rejected'
-  ) THEN
-    ALTER TABLE manual_expense_records
-      ADD CONSTRAINT chk_manual_expense_records_rejected
-      CHECK (
-        status <> 'rejected'
-        OR (rejected_at IS NOT NULL AND rejected_by <> '' AND reject_reason <> '')
-      );
-  END IF;
-END $$;
-
-COMMENT ON TABLE manual_expense_records IS
-  '公司人工支出登记：逐单实际金额；付款项目/收款方/凭证/审批；与客服备用金 manual_expenses 通过 fund_expense_id 关联';
-COMMENT ON COLUMN manual_expense_records.fund_expense_id IS
-  '来源客服备用金支出（manual_expenses.id）；人工支出必须从备用金扣款，因此正常必有值';
-COMMENT ON COLUMN manual_expense_records.cost_item_id IS
-  '付款项目 -> cost_items；为空表示未归类，报表必须暴露未归类占比';
-COMMENT ON COLUMN manual_expense_records.evidence_json IS
-  '凭证：支付截图对象 key、流水号、聊天记录 key 等';
-COMMENT ON COLUMN manual_expense_records.reversal_of_id IS
-  '预留：退款/仲裁接入后按反向登记冲正，禁止 UPDATE 已通过记录';
-
-CREATE TABLE IF NOT EXISTS manual_expense_events (
-  id            BIGSERIAL PRIMARY KEY,
-  expense_id    BIGINT NOT NULL REFERENCES manual_expense_records(id) ON DELETE CASCADE,
-  event_type    TEXT NOT NULL,
-  from_status   TEXT NOT NULL DEFAULT '',
-  to_status     TEXT NOT NULL DEFAULT '',
-  actor_type    TEXT NOT NULL DEFAULT 'admin',
-  actor_id      TEXT NOT NULL DEFAULT '',
-  actor_name    TEXT NOT NULL DEFAULT '',
-  payload_json  JSONB NOT NULL DEFAULT '{}'::jsonb,
-  created_at    TIMESTAMPTZ NOT NULL
-);
-
-CREATE INDEX IF NOT EXISTS idx_manual_expense_events_expense
-  ON manual_expense_events (expense_id, created_at);
-CREATE INDEX IF NOT EXISTS idx_manual_expense_events_type
-  ON manual_expense_events (event_type, created_at DESC);
-
-COMMENT ON TABLE manual_expense_events IS
-  '人工支出状态变更审计：只追加，不更新、不删除';
-
--- ---------------------------------------------------------------------------
--- 备用金账户编号改为可读的 FA-<用户名>
---
--- 历史编号是 FA + 10 位随机十六进制（如 FA7683D6B58B），在「备用金」列表里
--- 无法一眼对应到具体客服。新规则：FA-<大写用户名>，重名追加 -2、-3。
--- ---------------------------------------------------------------------------
-
-WITH base AS (
-  SELECT
-    fa.id,
-    'FA-' || COALESCE(
-      NULLIF(
-        trim(
-          both '_' FROM upper(
-            regexp_replace(COALESCE(NULLIF(au.username, ''), 'account-' || fa.id), '[^A-Za-z0-9_]+', '_', 'g')
-          )
-        ),
-        ''
-      ),
-      'ACCOUNT-' || fa.id
-    ) AS base_no
-  FROM fund_accounts fa
-  LEFT JOIN admin_users au ON au.id = fa.owner_admin_user_id
-),
-numbered AS (
-  SELECT
-    id,
-    base_no,
-    row_number() OVER (PARTITION BY base_no ORDER BY id) AS rn
-  FROM base
-)
-UPDATE fund_accounts fa
-SET account_no = CASE WHEN n.rn = 1 THEN n.base_no ELSE n.base_no || '-' || n.rn END
-FROM numbered n
-WHERE fa.id = n.id;

apps/backend/src/db/migrations/108_drop_manual_expense_records.sql

@@ -0,0 +1,66 @@
+-- 108_drop_manual_expense_records.sql —— 下线公司人工支出登记与审批报销状态机。
+--
+-- 背景（2026-10-23 确认）：
+--   人工成本不再走「登记单 → 审批 → 报销」三段式。订单页人工录单直接扣客服备用金、
+--   直接写成本快照，备用金支出明细（manual_expenses，迁移 100）是唯一资金台账。
+--   因此 manual_expense_records（登记单）与 manual_expense_events（状态机审计）
+--   整链下线。
+--
+-- 处理顺序：
+--   1. 先把挂在人工登记单上的成本快照改挂到备用金支出单上（若存在）；
+--   2. 再删表与索引；
+--   3. 成本项 sys_manual_service 的备注改为「人工录单直写」口径。
+--
+-- 成本快照主体约定（改后唯一）：
+--   cost_snapshots.subject_type = 'manual_case'
+--   cost_snapshots.subject_id   = manual_expenses.id（客服备用金支出单 id）
+
+-- ---------------------------------------------------------------------------
+-- 1. 修正历史成本快照的主体指向
+-- ---------------------------------------------------------------------------
+-- 旧登记单的 subject_id 指向 manual_expense_records.id。旧数据里人工登记单没有
+-- 关联备用金支出单（fund_expense_id 为空）的，保留原主体 id 不动，避免误删成本；
+-- 有 fund_expense_id 的改挂到备用金支出单。
+
+UPDATE cost_snapshots cs
+SET subject_id = mer.fund_expense_id
+FROM manual_expense_records mer
+WHERE cs.subject_type = 'manual_case'
+  AND mer.fund_expense_id IS NOT NULL
+  AND cs.subject_id = mer.id
+  AND cs.subject_id <> mer.fund_expense_id;
+
+-- 若同一备用金支出单已存在有效快照，保留先写的，把重复的作废（superseded_at）。
+UPDATE cost_snapshots dup
+SET superseded_at = NOW()
+WHERE dup.subject_type = 'manual_case'
+  AND dup.superseded_at IS NULL
+  AND EXISTS (
+    SELECT 1
+    FROM cost_snapshots keep
+    WHERE keep.subject_type = 'manual_case'
+      AND keep.subject_id = dup.subject_id
+      AND keep.cost_item_id = dup.cost_item_id
+      AND keep.superseded_at IS NULL
+      AND keep.id < dup.id
+  );
+
+-- ---------------------------------------------------------------------------
+-- 2. 删除人工支出登记与状态机
+-- ---------------------------------------------------------------------------
+
+DROP TABLE IF EXISTS manual_expense_events;
+
+DROP TABLE IF EXISTS manual_expense_records;
+
+-- ---------------------------------------------------------------------------
+-- 3. 人工成本项备注按新口径更新
+-- ---------------------------------------------------------------------------
+
+UPDATE cost_items
+SET note = '系统内置：订单页人工录单直接从客服备用金扣款并写入 actual 快照；逐单实际金额，不按工时或固定单价',
+    updated_at = NOW()
+WHERE code = 'sys_manual_service';
+
+COMMENT ON TABLE cost_snapshots IS
+  '成本快照：订单项/工单/人工单实际使用的成本版本与金额；履约方式看 order_items.fulfillment_mode；人工单 subject_id 指向 manual_expenses.id';

apps/backend/src/db/migrations/109_isolate_legacy_manual_snapshots.sql

@@ -0,0 +1,44 @@
+-- 109_isolate_legacy_manual_snapshots.sql —— 隔离历史人工成本快照的主体 id 空间。
+--
+-- 背景（2026-10-23）：
+--   人工成本的快照主体从「人工支出登记单 id」改成「客服备用金支出单 id」
+--   （manual_expenses.id），两套 id 空间各自从 1 开始，必然撞车。
+--   迁移 108 把有 fund_expense_id 的旧快照改挂到备用金支出单，但**没有**关联
+--   备用金支出单的孤儿快照（fund_expense_id 为空）保留了原 subject_id，
+--   于是会与新建的 manual_expenses.id 撞唯一索引
+--   uq_cost_snapshots_active_subject_item。
+--
+--   实测后果：人工录单第二笔时 INSERT ... ON CONFLICT DO NOTHING 静默跳过，
+--   钱从备用金扣了、成本快照却没写成 —— 账实不符。
+--
+-- 处理：把「来源是旧人工支出登记单」的历史快照主体 id 改成负数，
+-- 与 manual_expenses.id（正数）彻底隔离。这些是历史人工成本，按口径不再补录，
+-- 保留金额供毛利参考，只是不再与新链路争主体 id。
+--
+-- 判定依据：metadata_json.source = 'manual_expense_record'（旧登记链写入时打的标），
+-- 且该主体 id 没有对应的有效 manual_expenses 关联标记。
+--
+-- 幂等：可重复执行。
+
+UPDATE cost_snapshots cs
+SET
+  subject_id = -cs.subject_id,
+  metadata_json = cs.metadata_json
+    || jsonb_build_object(
+      'source', 'legacy_manual_expense_record',
+      'legacySubjectId', cs.subject_id,
+      'isolatedAt', NOW()
+    )
+WHERE cs.subject_type = 'manual_case'
+  AND cs.subject_id > 0
+  AND cs.metadata_json->>'source' = 'manual_expense_record'
+  AND NOT EXISTS (
+    SELECT 1 FROM cost_snapshots other
+    WHERE other.subject_type = 'manual_case'
+      AND other.subject_id = -cs.subject_id
+      AND other.cost_item_id = cs.cost_item_id
+      AND other.superseded_at IS NULL
+  );
+
+COMMENT ON COLUMN cost_snapshots.subject_id IS
+  '主体 id：order_item→order_items.id；work_order→work_orders.id；manual_case→manual_expenses.id；负数表示历史孤儿快照（已与新链路隔离）';