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。

server/tests/unit/helpers/activeNumbering.js

@@ -0,0 +1,21 @@
+// Explicit opt-in for route tests. Unrelated Prisma mocks are not patched.
+function enableNumbering(tx) {
+  const counters = new Map();
+  tx.businessNumberPolicy = { findUnique: vi.fn(async () => ({ version: 2, enabled: true, effective_at: new Date('2020-01-01T00:00:00Z') })) };
+  tx.businessNumberCounter = {
+    findUnique: vi.fn(async ({ where }) => counters.get(where.key) ?? null),
+    upsert: vi.fn(async ({ where, create, update }) => {
+      const row = { ...(counters.get(where.key) ?? create), ...update };
+      counters.set(where.key, row); return row;
+    }),
+  };
+  const previous = tx.$queryRaw;
+  tx.$queryRaw = vi.fn(async (query, ...args) => {
+    if (query?.sql?.includes('AS maximum')) return [{ maximum: 0n }];
+    if (previous) return previous(query, ...args);
+    throw new Error('Unexpected route test query');
+  });
+  tx.$executeRaw ??= vi.fn(async () => 0);
+  return tx;
+}
+module.exports = { enableNumbering };