feat(T+): 完成数据贯通与自动接入闭环

打通 T+ 快照、业务、发货、回款和核算准备链路，保留来源差异并提供待补状态。
新增业务自动接入任务、跨平台读取服务托管、权限复核、来源关联和前端核对页面。
补充迁移、隔离集成测试、浏览器模拟验收及角色授权边界修复。

backend/app/services/receipt_service.py

@@ -24,7 +24,7 @@
 
 import logging
 from dataclasses import dataclass
-from datetime import date
+from datetime import date, datetime
 from decimal import Decimal
 
 from sqlalchemy.exc import IntegrityError
@@ -38,7 +38,7 @@ from app.core.constants import (
     NO_PREFIX_RECEIPT,
 )
 from app.core.db_errors import is_duplicate_entry
-from app.core.exceptions import BadRequestError, NotFoundError
+from app.core.exceptions import BadRequestError, ConflictError, NotFoundError
 from app.core.response import PageResult
 from app.models import Business, Receipt
 from app.models.business import BUSINESS_STATUS_ACTIVE
@@ -50,7 +50,7 @@ from app.schemas.receipt import (
     ReceiptQuery,
     ReceiptUpdateIn,
 )
-from app.services import audit_service
+from app.services import audit_service, receipt_confirmation
 from app.services.audit_service import AuditRecord, RequestMeta
 from app.services.business_service import _recalc_totals
 from app.services.formula import payment_days
@@ -81,6 +81,10 @@ def _to_out(row: tuple) -> ReceiptOut:
         amount=str(receipt.amount),
         is_barter=receipt.is_barter,
         settlement_status=receipt.settlement_status,
+        confirmation_status=1 if receipt_confirmation.is_confirmed(receipt) else 0,
+        confirmed_by=receipt.confirmed_by,
+        confirmed_at=receipt.confirmed_at,
+        confirmation_revision=receipt_confirmation.revision(receipt),
         payment_days=(
             payment_days(ship_date, receipt.receipt_date) if ship_date is not None else None
         ),
@@ -151,6 +155,33 @@ def get_detail(session: Session, receipt_id: int) -> ReceiptOut:
     return _to_out(row)
 
 
+def confirm_receipt(session, receipt_id, payload, *, operator, meta=None) -> ReceiptOut:
+    """独立确认已核对内容；锁内复核指纹，重复确认不改首次确认人/时间。"""
+    from app.services.authorization_service import require_permission
+
+    require_permission(session, operator, "business:receipts:confirm")
+    with audit_service.audit(
+        session, operator=operator,
+        record=AuditRecord(module=MODULE_RECEIPT, action="人工确认", summary=f"人工确认回款 #{receipt_id}"),
+        meta=meta,
+    ):
+        receipt = receipt_repository.get_by_id(session, receipt_id)
+        if receipt is None:
+            raise NotFoundError("回款不存在")
+        _ensure_business_writable(session, receipt.business_id, "确认")
+        session.refresh(receipt, with_for_update=True)
+        if payload.expected_revision != receipt_confirmation.revision(receipt):
+            raise ConflictError("回款内容已变化，请重新查看并核对后确认")
+        if not receipt_confirmation.is_confirmed(receipt):
+            receipt.confirmation_status = 1
+            receipt.confirmed_by = operator.username
+            receipt.confirmed_at = datetime.now()
+            receipt.confirmed_revision = payload.expected_revision
+        out = get_detail(session, receipt_id)
+        session.commit()
+        return out
+
+
 @dataclass(frozen=True, slots=True)
 class _CreatedReceipt:
     """建行结果（出参 + 固化的 ID/批次号，commit 后不再触碰 ORM 属性）。"""
@@ -296,9 +327,13 @@ def update_receipt(
     ):
         if receipt is None:
             raise NotFoundError("回款不存在")
+        from app.services.business_source import ensure_source_editable
+
+        ensure_source_editable(session, "receipts", receipt_id)
+        business = _ensure_business_writable(session, receipt.business_id, "修改")
+        session.refresh(receipt, with_for_update=True)
         if receipt.settlement_status == SETTLEMENT_DONE:
             raise BadRequestError("已核算回款禁止修改")
-        business = _ensure_business_writable(session, receipt.business_id, "修改")
         # 月结锁定拦截：原月与新月都不得落入已锁定月份（改到账日=跨月搬数，
         # 只查新月会让「从锁定月改到未锁定月」绕过拦截）
         from app.services import settlement_service
@@ -311,11 +346,14 @@ def update_receipt(
             session, payload.shipment_id, receipt.business_id
         )
 
+        old_revision = receipt_confirmation.revision(receipt)
         receipt.receipt_date = payload.receipt_date
         receipt.shipment_id = payload.shipment_id
         receipt.amount = Decimal(payload.amount)
         receipt.is_barter = payload.is_barter
         receipt.remark = payload.remark
+        if receipt_confirmation.revision(receipt) != old_revision:
+            receipt_confirmation.invalidate(receipt)
         _recalc_totals(session, business)
         out = _to_out((receipt, business.business_no, shipment_no, ship_date))
         batch_no = receipt.receipt_batch_no
@@ -353,6 +391,9 @@ def delete_receipt(
     ):
         if receipt is None:
             raise NotFoundError("回款不存在")
+        from app.services.business_source import ensure_source_editable
+
+        ensure_source_editable(session, "receipts", receipt_id)
         if receipt.settlement_status == SETTLEMENT_DONE:
             raise BadRequestError("已核算回款禁止删除")
         business = _ensure_business_writable(session, receipt.business_id, "删除")