fix(核算): 对齐抵顶口径并完善界面细节

回款确认时间收敛到秒级；抵顶回款不再自动折算并保留标记。补齐公式模板角色标签与提示、指导成本登记入口及基础布局、分页、设置等响应式细节。同步忽略本地排查产物。

backend/tests/integration/test_requirement_completion.py

@@ -12,6 +12,9 @@ from app.core.config import get_settings
 from app.core.db import get_session_factory
 from app.models import ParamChangeBatch, ProbationPayment
 from tests.integration.test_formal_payroll import formal_chain as formal_chain
+from tests.integration.test_formal_payroll import (
+    unconfirmed_formal_chain as unconfirmed_formal_chain,
+)
 
 pytestmark = pytest.mark.integration