借款还款同金额回单须经独立复核确认归属后方可核销（09-17-company-loan-principal-repayment）

- 同一出借人同金额的其他批次曾导出或上传回单（含确认失败后已取消的）时，
  最终核销入口要求已复核的归属确认；OCR 匹配与人工回单复核均不能绕过，
  证据不足保持待对账，本金与占用不变；存在候选时失败回单不能释放占用
- 新表 loan_receipt_attributions（迁移 20261006010000）：绑定交易指纹、
  回单核验与人工录入证据、当时候选集合；依据类型不含时间吻合；复核人须
  当前有资格且独立于登记人、批次创建人、提交人、导出人、回单上传人、
  人工录入人与出借员工；失效记录在重新登记时标为 superseded，历史只增不改
- 借款回单上传取出借人锁，与核销候选检查串行；串行只保证按当时已知候选
  判断，核销之后才出现的新证据留待晚到结果对账流程处理
- 付款就绪检查反映归属要求；页面登记/复核/失效重登，写明同额分期每期需确认
- 测试：两个错误核销复现改为回归断言；证据绑定、确定性并发两种顺序、
  PC 浏览器完整登记复核重登流程；变异测试均变红

注意：借款功能尚不具备真实还款验收条件（失败回单与对账流程、离职后确认
失败、真实回单样本、手机端弹窗、独立复核待完成）；未推送、未部署。

Co-Authored-By: Claude Opus 5.5 <[email protected]>

client/src/api/companyLoans.ts

@@ -22,6 +22,18 @@ export type LoanRepayment = {
   bankResultState: string; paymentBatchId: string; status: string;
   accountingHandoffRef: string | null; accountingHandoffAt: string | null;
   allocations: Array<{ loanId: string; loanNo: string; amount: string; state: string; receivedDate: string; originReference: string; balanceAsOf: string; evidences: LoanEvidence[] }>;
+  receiptAttribution?: LoanReceiptAttributionState;
+};
+export type LoanAttributionBasisKind = "customer_serial" | "bank_memo" | "bank_written_confirmation" | "competitors_resolved";
+export type LoanReceiptAttributionState = {
+  required: boolean;
+  competitors: Array<{ id: string; batchNo: string; status: string }>;
+  receiptAvailable: boolean | null;
+  current: null | {
+    id: string; status: "proposed" | "approved" | "rejected" | "superseded"; basisKind: LoanAttributionBasisKind; basisNote: string; exclusionNote: string;
+    proposedBy: string; proposedByName: string | null; proposedAt: string; reviewedByName: string | null; reviewedAt: string | null;
+    reviewNote: string | null; coversCurrentCompetitors: boolean; stale: boolean;
+  };
 };
 export function fetchCompanyLoans(page: number, lenderId?: string, signal?: AbortSignal) {
   return apiRequestData<{ items: CompanyLoan[]; total: number }>(`/api/company-loans?page=${page}&pageSize=30${lenderId ? `&lenderId=${encodeURIComponent(lenderId)}` : ""}`, { signal });

client/src/api/errorReasons.ts

@@ -18,6 +18,10 @@ export const ERROR_REASON_MESSAGES: Record<string, string> = {
   "loan.handoff_not_ready": "本金付款尚未成功登记，或已完成会计交接，请核对付款状态。",
   "loan.payment_not_ready": "还款申请或付款状态已变化，请刷新核对后继续。",
   "loan.lender_in_flight": "该出借人有还款正在办理，处理完成或安全取消后才能修改身份关联和收款资料。",
+  "loan.receipt_attribution_required": "该回单可能属于同一出借人的其他同金额还款，须登记归属依据并经独立复核，确认前不能核销或释放额度。",
+  "loan.receipt_attribution_not_required": "本还款没有同金额的其他候选批次，无需确认回单归属。",
+  "loan.receipt_attribution_unavailable": "尚无可用于确认归属的已核验银行回单，请先完成回单识别或人工核对。",
+  "loan.receipt_attribution_exists": "本还款已有待复核或已通过的回单归属确认，请勿重复提交。",
   "config.enabled_query_invalid": "启用状态筛选无效，请重新选择后查询。",
   "config.document_type_invalid": "单据类型标识不符合要求，请重新选择单据类型。",
   "document_sequence.type_unsupported": "当前单据类型不支持编号，请联系管理员核对。",