feat(核算)!: 添加 T+ 正式核算与采集托管

补齐源快照、资料预演、正式导入及工资核算的依赖链路。
新增版本化输入、逐段 FIFO、生成锁和结构化当月调整，
并提供默认关闭的周期采集、有限重试及 Windows 托管。

原始客户资料、私有配置及首页改动不纳入本次提交。

BREAKING CHANGE: 升级前需应用新增迁移，并通过
PAYROLL_MAKER_USER_ID 绑定实际工资制作人，否则业务只读。
旧单批次核算默认关闭；历史兼容需显式启用
PAYROLL_ALLOW_LEGACY_CALCULATION。生产启用和真实金额待验收。

backend/app/api/v1/business/businesses.py

@@ -9,7 +9,7 @@ from typing import Annotated
 
 from fastapi import APIRouter, Depends, Path, Query
 
-from app.api.deps import DbSession, RequestMetaDep, get_current_user
+from app.api.deps import DbSession, PayrollWriter, RequestMetaDep, get_current_user
 from app.core.response import ApiResponse, PageQuery, PageResult, ok
 from app.models import User
 from app.schemas.business import (
@@ -45,7 +45,7 @@ def list_businesses(
 @router.post("", response_model=ApiResponse[BusinessOut], summary="创建业务")
 def create_business(
     session: DbSession,
-    current_user: CurrentUser,
+    current_user: PayrollWriter,
     payload: BusinessCreateIn,
     meta: RequestMetaDep,
 ) -> ApiResponse[BusinessOut]:
@@ -69,7 +69,7 @@ def get_business(
 @router.put("/{business_id}", response_model=ApiResponse[BusinessOut], summary="编辑业务")
 def update_business(
     session: DbSession,
-    current_user: CurrentUser,
+    current_user: PayrollWriter,
     business_id: Annotated[int, Path(ge=1)],
     payload: BusinessUpdateIn,
     meta: RequestMetaDep,
@@ -86,7 +86,7 @@ def update_business(
 @router.delete("/{business_id}", response_model=ApiResponse[None], summary="删除业务")
 def delete_business(
     session: DbSession,
-    current_user: CurrentUser,
+    current_user: PayrollWriter,
     business_id: Annotated[int, Path(ge=1)],
     meta: RequestMetaDep,
 ) -> ApiResponse[None]:
@@ -98,7 +98,7 @@ def delete_business(
 @router.put("/{business_id}/status", response_model=ApiResponse[BusinessOut], summary="状态流转")
 def change_status(
     session: DbSession,
-    current_user: CurrentUser,
+    current_user: PayrollWriter,
     business_id: Annotated[int, Path(ge=1)],
     payload: BusinessStatusIn,
     meta: RequestMetaDep,
@@ -115,7 +115,7 @@ def change_status(
 @router.put("/{business_id}/ownership", response_model=ApiResponse[BusinessOut], summary="调整归属")
 def change_ownership(
     session: DbSession,
-    current_user: CurrentUser,
+    current_user: PayrollWriter,
     business_id: Annotated[int, Path(ge=1)],
     payload: BusinessOwnershipIn,
     meta: RequestMetaDep,

backend/app/api/v1/business/ratings.py

@@ -13,7 +13,7 @@ from typing import Annotated
 
 from fastapi import APIRouter, Depends, Path
 
-from app.api.deps import DbSession, RequestMetaDep, get_current_user
+from app.api.deps import DbSession, PayrollWriter, RequestMetaDep, get_current_user
 from app.core.response import ApiResponse, ok
 from app.models import User
 from app.schemas.rating import RatingGradeCreateIn, RatingGradeOut, RatingGradeUpdateIn
@@ -36,7 +36,7 @@ def list_grades(
 @router.post("", response_model=ApiResponse[RatingGradeOut], summary="新增评级等级")
 def create_grade(
     session: DbSession,
-    current_user: CurrentUser,
+    current_user: PayrollWriter,
     payload: RatingGradeCreateIn,
     meta: RequestMetaDep,
 ) -> ApiResponse[RatingGradeOut]:
@@ -50,7 +50,7 @@ def create_grade(
 @router.put("/{grade_id}", response_model=ApiResponse[RatingGradeOut], summary="编辑评级等级")
 def update_grade(
     session: DbSession,
-    current_user: CurrentUser,
+    current_user: PayrollWriter,
     grade_id: Annotated[int, Path(ge=1)],
     payload: RatingGradeUpdateIn,
     meta: RequestMetaDep,
@@ -65,7 +65,7 @@ def update_grade(
 @router.delete("/{grade_id}", response_model=ApiResponse[None], summary="删除评级等级")
 def delete_grade(
     session: DbSession,
-    current_user: CurrentUser,
+    current_user: PayrollWriter,
     grade_id: Annotated[int, Path(ge=1)],
     meta: RequestMetaDep,
 ) -> ApiResponse[None]:

backend/app/api/v1/business/receipts.py

@@ -9,7 +9,7 @@ from typing import Annotated
 
 from fastapi import APIRouter, Depends, Path, Query
 
-from app.api.deps import DbSession, RequestMetaDep, get_current_user
+from app.api.deps import DbSession, PayrollWriter, RequestMetaDep, get_current_user
 from app.core.response import ApiResponse, PageResult, ok
 from app.models import User
 from app.schemas.receipt import (
@@ -39,7 +39,7 @@ def list_receipts(
 @router.post("", response_model=ApiResponse[ReceiptOut], summary="新增回款")
 def create_receipt(
     session: DbSession,
-    current_user: CurrentUser,
+    current_user: PayrollWriter,
     payload: ReceiptCreateIn,
     meta: RequestMetaDep,
 ) -> ApiResponse[ReceiptOut]:
@@ -63,7 +63,7 @@ def get_receipt(
 @router.put("/{receipt_id}", response_model=ApiResponse[ReceiptOut], summary="编辑回款")
 def update_receipt(
     session: DbSession,
-    current_user: CurrentUser,
+    current_user: PayrollWriter,
     receipt_id: Annotated[int, Path(ge=1)],
     payload: ReceiptUpdateIn,
     meta: RequestMetaDep,
@@ -80,7 +80,7 @@ def update_receipt(
 @router.delete("/{receipt_id}", response_model=ApiResponse[None], summary="删除回款")
 def delete_receipt(
     session: DbSession,
-    current_user: CurrentUser,
+    current_user: PayrollWriter,
     receipt_id: Annotated[int, Path(ge=1)],
     meta: RequestMetaDep,
 ) -> ApiResponse[None]:

backend/app/api/v1/business/shipments.py

@@ -8,7 +8,7 @@ from typing import Annotated
 
 from fastapi import APIRouter, Depends, Path, Query
 
-from app.api.deps import DbSession, RequestMetaDep, get_current_user
+from app.api.deps import DbSession, PayrollWriter, RequestMetaDep, get_current_user
 from app.core.response import ApiResponse, PageResult, ok
 from app.models import User
 from app.schemas.shipment import (
@@ -39,7 +39,7 @@ def list_shipments(
 @router.post("", response_model=ApiResponse[ShipmentOut], summary="创建发货单")
 def create_shipment(
     session: DbSession,
-    current_user: CurrentUser,
+    current_user: PayrollWriter,
     payload: ShipmentCreateIn,
     meta: RequestMetaDep,
 ) -> ApiResponse[ShipmentOut]:
@@ -63,7 +63,7 @@ def get_shipment(
 @router.put("/{shipment_id}", response_model=ApiResponse[ShipmentOut], summary="编辑发货单")
 def update_shipment(
     session: DbSession,
-    current_user: CurrentUser,
+    current_user: PayrollWriter,
     shipment_id: Annotated[int, Path(ge=1)],
     payload: ShipmentUpdateIn,
     meta: RequestMetaDep,
@@ -80,7 +80,7 @@ def update_shipment(
 @router.delete("/{shipment_id}", response_model=ApiResponse[None], summary="删除发货单")
 def delete_shipment(
     session: DbSession,
-    current_user: CurrentUser,
+    current_user: PayrollWriter,
     shipment_id: Annotated[int, Path(ge=1)],
     meta: RequestMetaDep,
 ) -> ApiResponse[None]: