完善借款、编号、付款与预算并发及验收（09-06-release-gate-integrity）

汇总已落盘的借款本金与还款、兼容历史编号的周期化编号、付款责任与回单核验、报销进度和排序、PWA/采购事务、错误原因与日期校验及ERP退役。
统一共享预算池锁序和锁后判断，恢复差旅原预算选择，补原因码固定夹具及反向完整性检查。
纳入配套迁移、测试、受管QA、分层验收合同、规约及任务记录；原始证据留在ignored artifacts。

关联任务：09-17-company-loan-principal-repayment、09-17-erp-exclusive-retirement、09-18-reimbursement-periodic-numbering、09-08-reimbursement-payment-closeout、09-18-local-concurrency-product-fixes、09-19-budget-pool-concurrency、09-05-error-explainability-payment-readiness。
预算补审由Claude定向验证2文件928项通过，原4446/28及r6结果仍仅对应各自历史输入；本轮未重跑测试。
完整新候选门禁、R1真实入口接入与12项公网义务仍开放。生产编号未启用、差旅仍冻结；不推送、不部署，不宣称发布资格。

client/tests/e2e/reimbursement-workflow-progress.spec.ts

@@ -1,13 +1,13 @@
 import type { APIRequestContext } from "@playwright/test";
 
 import { test, expect } from "./helpers/fixtures";
-import { EMPLOYEE, createAuthenticatedApiClient, login, logout } from "./helpers/auth";
+import { EMPLOYEE, MANAGER, apiGetData, createAuthenticatedApiClient, login, logout } from "./helpers/auth";
 import { openNavLink } from "./helpers/navigation";
 
 async function firstEnabledExpenseTypeId(api: APIRequestContext) {
   const response = await api.get("/api/expense-types?enabled=true");
   const payload = await response.json() as { data?: { items?: Array<{ id: string; enabled?: boolean; category?: string | null }> } };
-  const item = payload.data?.items?.find((candidate) => candidate.enabled !== false && candidate.category !== "travel");
+  const item = payload.data?.items?.find((candidate) => candidate.enabled !== false && candidate.category === "office");
   if (!response.ok() || !item?.id) {
     throw new Error(`无法读取费用类型：HTTP ${response.status()}`);
   }
@@ -20,7 +20,7 @@ async function createReimbursementItem(api: APIRequestContext, reimbursementId:
     data: {
       expenseTypeId,
       expenseDate: "2026-05-13",
-      amount: "168.30",
+      amount: "10.00",
       description: "E2E 报销审批进度明细",
     },
   });
@@ -64,16 +64,24 @@ test("E2E 报销处理进度：提交后按真实 workflow 展示职责进度",
     await page.goto(`/reimbursements/${reimbursementId}`);
     await reimbursementDetail.assertLoaded();
     await reimbursementDetail.submitReimbursement();
+    const actual = await apiGetData<{ workflowProgress: { steps: Array<{id: string}> }; processingProgress: {stages: Array<{key: string; state: string}>} }>(apiClient.api, `/api/reimbursements/${reimbursementId}`);
+    expect(actual.workflowProgress.steps.map(step => step.id)).toEqual(["approval_1_manager", "approval_2_finance"]);
 
     await expect(page.getByText(/reviewing|审批中/).first()).toBeVisible({ timeout: 30_000 });
     await expect(reimbursementDetail.workflowProgress).toBeVisible({ timeout: 30_000 });
-    await expect(reimbursementDetail.workflowProgress.locator(":scope > li")).toHaveCount(4);
+    await expect(reimbursementDetail.workflowProgress.locator(":scope > li")).toHaveCount(6);
     await expect(reimbursementDetail.workflowProgress).toContainText("申请提交");
-    await expect(reimbursementDetail.workflowProgress).toContainText("审批");
+    await expect(reimbursementDetail.workflowProgress.locator(":scope > li").nth(1)).toContainText(MANAGER.name);
+    await expect(reimbursementDetail.workflowProgress).toContainText("财务复核");
+    await expect(reimbursementDetail.workflowProgress).toContainText("组建付款批次");
     await expect(reimbursementDetail.workflowProgress).not.toContainText("审批节点1");
     await expect(reimbursementDetail.workflowProgress).toContainText("付款复核");
     await expect(reimbursementDetail.workflowProgress).toContainText("付款完成");
-    await expect(reimbursementDetail.workflowProgress).toContainText("非审批环节");
+    // Payment work is separate from the two actual approval steps; no legacy badge is required.
+    expect(actual.processingProgress.stages.slice(3).map(stage => stage.key)).toEqual([
+      "payment_batch_created", "payment_batch_review", "payment_and_receipt",
+    ]);
+    for (const stage of actual.processingProgress.stages.slice(3)) expect(stage.state).toBe("pending");
     await expect(reimbursementDetail.workflowProgress).not.toContainText(/第 \d+ 步/);
 
     await logout(page, EMPLOYEE.name);