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/exports.apOperations.test.js

@@ -374,3 +374,37 @@ describe("ap operations export route", () => {
     await app.close();
   });
 });
+
+
+describe("AP export calendar filters", () => {
+  const fields = ["pendingCreatedAtFrom", "pendingCreatedAtTo", "ledgerDateFrom", "ledgerDateTo"];
+  it.each(["csv", "xlsx"].flatMap((format) => fields.flatMap((field) => ["2026-02-29", "2026-04-31", "2026-13-01", "", null].map((date) => [format, field, date]))))("rejects %s %s=%s before business reads or export audit", async (format, field, date) => {
+    const { app, auditCreate, ...reads } = await buildApp();
+    try {
+      const response = await app.inject({ method: "POST", url: "/api/exports/ap-operations", payload: { format, [field]: date } });
+      expect(response.statusCode).toBe(400);
+      expect(response.json().error.details.fieldErrors[field].length).toBeGreaterThan(0);
+      for (const fn of [...Object.values(reads), auditCreate]) expect(fn).not.toHaveBeenCalled();
+      expect(response.headers["content-disposition"]).toBeUndefined();
+    } finally { await app.close(); }
+  });
+  it.each(["csv", "xlsx"])("preserves %s leap-day/month-end bounds for both datasets", async (format) => {
+    const { app, paymentBatchFindMany, reimbursementFormFindMany } = await buildApp();
+    try {
+      const response = await app.inject({ method: "POST", url: "/api/exports/ap-operations", payload: { format, pendingCreatedAtFrom: "2024-02-29", pendingCreatedAtTo: "2024-04-30", ledgerDateFrom: "2024-02-29", ledgerDateTo: "2024-04-30" } });
+      expect(response.statusCode).toBe(200);
+      const range = { gte: new Date("2024-02-29T00:00:00.000Z"), lte: new Date("2024-04-30T23:59:59.999Z") };
+      expect(paymentBatchFindMany.mock.calls[0][0].where.created_at).toEqual(range);
+      expect(reimbursementFormFindMany.mock.calls[0][0].where.AND).toContainEqual({ reimbursement_date: range });
+    } finally { await app.close(); }
+  });
+  it("preserves reversed pending-range status and details before reads", async () => {
+    const { app, auditCreate, ...reads } = await buildApp();
+    try {
+      const response = await app.inject({ method: "POST", url: "/api/exports/ap-operations", payload: { pendingCreatedAtFrom: "2024-05-01", pendingCreatedAtTo: "2024-04-30" } });
+      expect(response.statusCode).toBe(400);
+      expect(response.json().error.details).toEqual({ pendingCreatedAtTo: "must_be_after_or_equal_to_from", reasonCode: "export.ap_pending_date_range_invalid" });
+      for (const fn of [...Object.values(reads), auditCreate]) expect(fn).not.toHaveBeenCalled();
+    } finally { await app.close(); }
+  });
+});