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/routes/reimbursements.expense-standards.test.js

@@ -64,6 +64,11 @@ async function buildApp(options = {}) {
     status: "draft",
     form_number: "BX-20260408-001",
     total_amount: "180.00",
+    ...(options.travelSummary ? {
+      travel_purpose: "合成出差", travel_location: "合成地点",
+      travel_start_date: new Date("2026-04-08T00:00:00.000Z"),
+      travel_end_date: new Date("2026-04-08T00:00:00.000Z"),
+    } : {}),
   };
   const approvalRule = options.approvalRule ?? {
     id: "55555555-5555-4555-8555-555555555555",
@@ -118,7 +123,7 @@ async function buildApp(options = {}) {
       ]).map((item) => ({
         asset_prior_approval_basis: null,
         description: "合成支出",
-        expense_type: { code: "office_supplies", category: "office", requires_invoice: true },
+        expense_type: { code: "office_supplies", category: options.travelItem ? "travel" : "office", requires_invoice: true },
         invoice_pool_items: [{ id: "invoice-1", total_amount: item.amount }],
         ...item,
       }))),
@@ -314,9 +319,37 @@ describe("reimbursements routes expense standard integration", () => {
       missingFields: ["travelPurpose", "travelLocation", "travelStartDate", "travelEndDate"],
     }));
     expect(tx.workflowInstance.create).not.toHaveBeenCalled();
+    expect(tx.reimbursementItem.findFirst).not.toHaveBeenCalled();
     await app.close();
   });
 
+  it.each([true, false])("avoids unused bound-invoice counts: per-item guard=%s", async invoiceGuardEnabled => {
+    resolveEntityPrecheckMock.mockResolvedValue(buildPrecheck());
+    const { app, tx } = await buildApp({ invoiceGuardEnabled, reimbursementItems: [{
+      id: "item-no-invoice", amount: "180.00",
+      expense_type: { code: "office", category: "office", requires_invoice: invoiceGuardEnabled },
+    }] });
+    try {
+      const response = await app.inject({ method: "POST", url: `/api/reimbursements/${REIMBURSEMENT_ID}/submit` });
+      expect(response.statusCode, response.body).toBe(200);
+      expect(tx.invoicePool.count).not.toHaveBeenCalled();
+      expect(tx.reimbursementItem.findFirst).not.toHaveBeenCalled();
+      expect(tx.reimbursementItem.aggregate).toHaveBeenCalledTimes(1);
+      expect(tx.workflowHistory.create).toHaveBeenCalled();
+    } finally { await app.close(); }
+  });
+
+  it("keeps legacy required-invoice rejection when per-item guard is disabled", async () => {
+    const { app, tx } = await buildApp({ invoiceGuardEnabled: false, boundInvoiceCount: 0 });
+    try {
+      const response = await app.inject({ method: "POST", url: `/api/reimbursements/${REIMBURSEMENT_ID}/submit` });
+      expect(response.statusCode).toBe(400);
+      expect(response.json().error.details.invoices).toBe("bound_invoice_required");
+      expect(tx.invoicePool.count).toHaveBeenCalledTimes(1);
+      expect(tx.workflowInstance.create).not.toHaveBeenCalled();
+    } finally { await app.close(); }
+  });
+
   it("rejects submit when the reimbursement has no items", async () => {
     const { app, tx } = await buildApp({ reimbursementItems: [] });
 
@@ -412,6 +445,7 @@ describe("reimbursements routes expense standard integration", () => {
   it("skips invoice amount checks for invoice-free allowance items when the guard is on", async () => {
     resolveEntityPrecheckMock.mockResolvedValue(buildPrecheck());
     const { app } = await buildApp({
+      travelSummary: true,
       invoiceGuardEnabled: true,
       boundInvoiceCount: 0,
       reimbursementItems: [{
@@ -430,6 +464,7 @@ describe("reimbursements routes expense standard integration", () => {
   it("allows an invoice-free allowance-only reimbursement when the guard is off", async () => {
     resolveEntityPrecheckMock.mockResolvedValue(buildPrecheck());
     const { app } = await buildApp({
+      travelSummary: true,
       invoiceGuardEnabled: false,
       boundInvoiceCount: 0,
       reimbursementItems: [{
@@ -447,6 +482,7 @@ describe("reimbursements routes expense standard integration", () => {
 
   it("keeps the legacy whole-form invoice requirement for mixed or required items when the guard is off", async () => {
     const { app, tx } = await buildApp({
+      travelSummary: true,
       invoiceGuardEnabled: false,
       boundInvoiceCount: 0,
       reimbursementItems: [
@@ -997,6 +1033,11 @@ describe("reimbursements routes expense standard integration", () => {
     });
     expect(state.workflowInstanceCreatePayload?.context_data?.budgetCheckRecorded).toBe(true);
 
+    expect(resolveApplicableBudgetPoolByContextMock).toHaveBeenCalledWith(expect.any(Object),
+      expect.any(Object), { forUpdate: true });
+    const submissionPrecheck = resolveEntityPrecheckMock.mock.calls.find(([arg]) => arg.budgetPoolForWrite?.id === 'aaaaaaaa-aaaa-4aaa-8aaa-aaaaaaaaaaaa');
+    expect(submissionPrecheck?.[0].budgetPoolForWrite).toMatchObject({ used_amount: '700.00' });
+
     await app.close();
   });