借款对账 S1、S2：导出与银行提交分开登记、确认失败收紧及失败回单识别口径（09-17-company-loan-principal-repayment）

S1（迁移 20261007010000）
- 借款导出逐次记录；存量批次保留已知导出次数为历史汇总，不视为真实导出，存在即拦截
- 银行提交登记（只能撤回一次）与提交清单确认；独立复核，复核后任何登记、撤回、导出即失效
- 确认失败只计未作废附件；作废附件无法证明为明确失败或确属他笔付款即阻断
- S3 前临时拦截：多次导出、多次提交、清单未复核或历史汇总均不能确认失败
- 确认失败改按付款后规则；确认人不得兼任导出、提交登记、清单确认

S2（迁移 20261007020000）
- 存在同金额候选时须有已复核、覆盖提交清单的失败归属；结算与失败归属分槽

失败回单识别口径（用户同意并入）
- 新增原始状态措辞字段（多字段原文不一致即为空）；失败事实严格判定：单页完整、
  仅“交易失败/转账失败/付款失败/支付失败”、唯一问题为交易失败、字段齐全；
  已撤销、已冲正、已退汇不接受；顶层识别状态与成功匹配不变
- 测试改走真实识别与归一化链，仅替换云端 OCR 响应

验证：借款 HTTP 41 组、浏览器 7 组、76 迁移；server 4463；共享回单测试 237；
三轮同模型只读复核的阻断项均已修复。

注意：界面未完成，不能单独部署；真实回单待验。未推送、未部署。

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

client/src/api/companyLoans.ts

@@ -24,7 +24,7 @@ export type LoanRepayment = {
   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 LoanAttributionBasisKind = "customer_serial" | "bank_memo" | "bank_written_confirmation" | "competitors_resolved" | "bank_instruction_ref";
 export type LoanReceiptAttributionState = {
   required: boolean;
   competitors: Array<{ id: string; batchNo: string; status: string }>;

client/src/api/errorReasons.ts

@@ -22,6 +22,13 @@ export const ERROR_REASON_MESSAGES: Record<string, string> = {
   "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。",
+  "loan.submission_required": "须先登记本批次实际向银行提交的指令，才能确认提交清单。",
+  "loan.submission_list_unverified": "银行提交清单尚未经独立复核，或复核后已有变化，须先完成提交清单复核。",
+  "loan.submission_history_unverified": "该批次为历史批次，导出明细及与银行提交的对应关系待核实，当前不能确认失败或释放额度。",
+  "loan.multiple_submissions_unresolved": "该批次有多次导出或多次银行提交，须逐次取得终态证据，当前不能确认失败。",
+  "loan.voided_receipt_unresolved": "已作废的回单曾显示付款成功或处理中，须先查明该笔付款结果，当前不能确认失败。",
+  "loan.submission_export_invalid": "所选导出记录不属于本批次，或网银导入的提交未关联导出记录。",
+  "loan.submission_attestation_exists": "本批次已有待复核或已通过的提交清单确认，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。",

client/src/components/common/LoanPaymentDetails.tsx

@@ -15,6 +15,7 @@ const attributionBasisLabels: Record<LoanAttributionBasisKind, string> = {
   bank_memo: "回单附言或用途载明本批次号",
   bank_written_confirmation: "银行书面查询结果指明该交易对应本批次指令",
   competitors_resolved: "其他候选批次均已对应其他交易或经银行确认未付款",
+  bank_instruction_ref: "回单载明本批次的银行指令号",
 };
 const attributionStatusLabels = { proposed: "待独立复核", approved: "已通过独立复核", rejected: "已驳回", superseded: "已失效（已被新登记取代）" } as const;