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/travelTransactions.test.js

@@ -31,6 +31,7 @@ function buildPrisma({
   };
 
   const prisma = {
+    $queryRaw: vi.fn().mockResolvedValue([]),
     employee: {
       findMany: vi.fn().mockResolvedValue(employees),
     },
@@ -220,6 +221,7 @@ describe("travelTransactions routes", () => {
   it("writes reverse ledger for refund transactions", async () => {
     const { prisma } = buildPrisma({
       travelOrders: [],
+      authorizations: [{ id: 'auth-1', employee_id: 'employee-1', travel_request_id: 'travel-1', budget_pool_id: 'pool-1' }],
     });
     const app = await buildApp({ prisma, permissionCodes: ["integration.manage"] });
 
@@ -231,6 +233,7 @@ describe("travelTransactions routes", () => {
         transactions: [{
           source: "corp-card",
           externalTxnId: "TXN-REFUND-1",
+          cardAuthorizationId: 'auth-1',
           employeeId: "employee-1",
           travelRequestId: "travel-1",
           amount: "120.00",
@@ -244,6 +247,10 @@ describe("travelTransactions routes", () => {
     expect(response.statusCode).toBe(200);
     expect(response.json().data).toEqual(expect.objectContaining({ reversedCount: 1, imported: 1 }));
     expect(prisma.budgetPool.update).toHaveBeenCalled();
+    const authorizationLock = prisma.$queryRaw.mock.calls.findIndex(([query]) => Array.isArray(query) && query.join('').includes('card_authorizations'));
+    expect(authorizationLock).toBeGreaterThanOrEqual(0);
+    expect(prisma.$queryRaw.mock.invocationCallOrder[authorizationLock]).toBeLessThan(prisma.cardTransaction.upsert.mock.invocationCallOrder[0]);
+    expect(prisma.$queryRaw.mock.invocationCallOrder[authorizationLock]).toBeLessThan(prisma.budgetPool.update.mock.invocationCallOrder[0]);
 
     await app.close();
   });