fix: 退回报销支持留痕删除（09-04-reimbursement-state-gap-finance-view）

server/src/services/financeLedger.js

@@ -38,7 +38,7 @@ function dateRange(dateFrom, dateTo) {
 }
 
 function buildFinanceLedgerWhere(filters = {}) {
-  const clauses = [];
+  const clauses = [{ deleted_at: null }];
   const query = filters.q?.trim();
 
   if (filters.status) {