借款对账 S4–S8：人工未提交、晚到补记、追回与界面收口（09-17-company-loan-principal-repayment）

新增三类证据与双人复核的人工未提交、逐原因冻结、晚到付款逐借款补记和实际退款追回；补齐对账与补证恢复界面，保护已消费依据、最终归属重验及全局交易唯一性。

验证：81 迁移、HTTP 95 组、浏览器 13 组、数据库约束 9 组；13 项有效变异被捕获，部分由下游或数据库保护检出。构建、类型、合同和治理检查通过；修复后同模型只读静态复核通过。

真实回单待验、整体业务验收未通过；S0 存量、人员、银行材料与业务独立验收未完成。3 个新增迁移须纳入获批发布清单。本次仅本地提交，不推送、不部署。

server/tests/unit/fixtures/error-reason-messages.json

@@ -1,4 +1,7 @@
 {
+  "loan.bank_result_reconcile_required": "银行对账事实、归属或证据尚不满足条件，请补齐材料并独立复核；占用或冻结继续保留。",
+  "loan.lender_frozen": "该出借人存在尚未处理的银行对账事项，暂停新还款、复核和导出；仍可登记银行事实并对账。",
+  "loan.not_submitted_invalid": "人工未提交的证据、清单或双人复核不满足要求，请补齐后重新登记复核。",
   "loan.recovery_required": "释放依据已进入补证流程，须完成最新一轮独立复核后才能取消释放。",
   "loan.recovery_unavailable": "当前批次或恢复轮次不支持此操作；已释放、已核销的还款不能重新开启。",
   "loan.recovery_exists": "已有补证中或有效的恢复复核，请继续处理当前轮次。",

server/tests/unit/routes/paymentBatches.reimbursement.test.js

@@ -284,6 +284,7 @@ function buildPrisma(options = {}) {
 
   const tx = {
     businessNumberPolicy: { findUnique: vi.fn(async () => null) },
+    loanBankEventClaim: { count: vi.fn().mockResolvedValue(0) },
     paymentReceiptClaim: { count: vi.fn(async () => 0), findMany: vi.fn(async () => []), create: vi.fn() },
     paymentReceiptTransactionAlias: { count: vi.fn(async () => 0), findMany: vi.fn(async () => []), create: vi.fn() },
     paymentReceiptManualProposal: { findMany: vi.fn(async () => []) },

server/tests/unit/services/paymentReceiptVerification.test.js

@@ -22,6 +22,7 @@ function fixture() {
   const tx = {
     $queryRaw: vi.fn().mockResolvedValue([{ id: attachment.id }]),
     paymentReceiptVerification: { findFirst: vi.fn().mockResolvedValue(verification) },
+    loanBankEventClaim: { count: vi.fn().mockResolvedValue(0) },
     paymentReceiptClaim: { count: vi.fn().mockResolvedValue(0), findMany: vi.fn().mockResolvedValue([]), create: vi.fn() },
     paymentReceiptTransactionAlias: { count: vi.fn().mockResolvedValue(0), findMany: vi.fn().mockResolvedValue([]), create: vi.fn() },
     paymentReceiptManualProposal: { findMany: vi.fn().mockResolvedValue([]) },
@@ -30,6 +31,12 @@ function fixture() {
 }
 
 describe("receipt evidence and transaction claims", () => {
+  test("bank transactions already used for supplements or returns cannot be claimed again", async () => {
+    const { tx, batch } = fixture();
+    tx.loanBankEventClaim.count.mockResolvedValue(1);
+    await expect(claimVerifiedReceipts(tx, config, batch)).rejects.toMatchObject({ code: "receipt_transaction_reused" });
+    expect(tx.paymentReceiptClaim.create).not.toHaveBeenCalled();
+  });
   test("mixed historical cash items do not require bank snapshots or bank receipt claims", async () => {
     const { batch, attachment, recognition, tx } = fixture();
     batch.items.push({ id: "cash-item", status: "pending", amount: "10.00", currency_code: "CNY",