HEL-202: 基于 b27016d 返工起算日/期初/断档并补齐公司端

以 deploy/hel178 为基线整合 HEL-200 内核：迁移改为 0008 复用
system_settings；修复确认批次 list>int、截止日当天漏算与持久化断言；
公司端余额完整/降级口径与断档说明、管理端审核界面接线。

Co-authored-by: Cursor <cursoragent@cursor.com>
Co-authored-by: multica-agent <github@multica.ai>

web/admin.html

@@ -512,8 +512,9 @@
                   <form id="systemSettings" novalidate>
                     <div class="field" style="margin-bottom: 14px;">
                       <label for="cs-start">全局起算日</label>
-                      <input class="input num-input" type="date" name="startDate" id="cs-start" value="2026-01-01" />
-                      <span class="hint">期初余额以此日前一日的期末数为准</span>
+                      <input class="input num-input" type="date" name="startDate" id="cs-start" />
+                      <span class="hint" id="cs-start-hint">期初余额以此日前一日的期末数为准</span>
+                      <span class="pill pill-muted" id="cs-start-locked" style="display: none; margin-top: 8px;">已锁定</span>
                     </div>
                     <div class="field" style="margin-bottom: 14px;">
                       <label for="cs-day">每月结账日</label>
@@ -547,15 +548,30 @@
 
                 <div class="card">
                   <div class="card-head">
-                    <span class="card-title">期初余额管理<span class="sub" id="openingSub">2026-01-01 起算的公司间往来期初数</span></span>
+                    <span class="card-title">期初余额管理<span class="sub" id="openingSub">公司间往来期初数</span></span>
                     <button class="btn btn-sm" id="openOpeningDialog">新增</button>
                   </div>
+                  <div class="notice info" id="openingSummary" style="margin: 0 0 14px; display: none;"></div>
+                  <div class="table-wrap" style="border: 0;">
+                    <table class="ds-table">
+                      <thead>
+                        <tr><th>本方公司</th><th>对方公司</th><th>方向</th><th class="num-col">金额</th><th>录入人</th><th>录入时间</th><th>状态</th><th></th></tr>
+                      </thead>
+                      <tbody id="openingRows"></tbody>
+                    </table>
+                  </div>
+                </div>
+
+                <div class="card">
+                  <div class="card-head">
+                    <span class="card-title">变更记录<span class="sub">起算日与期初余额改动留痕</span></span>
+                  </div>
                   <div class="table-wrap" style="border: 0;">
                     <table class="ds-table">
                       <thead>
-                        <tr><th>本方公司</th><th>对方公司</th><th>科目</th><th>方向</th><th class="num-col">金额（万元）</th><th>生效日</th><th>状态</th></tr>
+                        <tr><th>时间</th><th>操作人</th><th>对象</th><th>变更</th><th>原因</th></tr>
                       </thead>
-                      <tbody id="openingRows"></tbody>
+                      <tbody id="calculationChangeRows"><tr><td colspan="5" class="empty">暂无变更记录</td></tr></tbody>
                     </table>
                   </div>
                 </div>
@@ -762,31 +778,15 @@
               <select class="select" name="to" id="ob-to" required></select>
             </div>
             <div class="field">
-              <label for="ob-subject">科目</label>
-              <select class="select" name="subject" id="ob-subject" required>
-                <option>应收</option>
-                <option>应付</option>
-                <option>其他应收</option>
-                <option>其他应付</option>
-              </select>
+              <label for="ob-amount">金额</label>
+              <input class="input num-input" name="amount" id="ob-amount" type="number" step="0.01" required />
             </div>
             <div class="field">
-              <label for="ob-direction">方向</label>
-              <select class="select" name="direction" id="ob-direction" required>
-                <option>借方</option>
-                <option>贷方</option>
-              </select>
-            </div>
-            <div class="field">
-              <label for="ob-amount">金额（万元）</label>
-              <input class="input num-input" name="amount" id="ob-amount" type="number" min="0" step="0.01" required />
-            </div>
-            <div class="field">
-              <label for="ob-effective">生效日</label>
-              <input class="input" name="effectiveDate" id="ob-effective" type="date" value="2026-01-01" required />
+              <label for="ob-reason">录入原因</label>
+              <input class="input" name="reason" id="ob-reason" required placeholder="必填，将写入变更记录" />
             </div>
           </div>
-          <p class="hint" style="margin-top: 10px;">提交后进入复核，不能直接修改已确认期初。</p>
+          <p class="hint" style="margin-top: 10px;">正数表示本方对对方为应收；提交后进入待确认，确认后才计入公司端余额。</p>
           <div class="modal-actions">
             <button type="button" class="btn" data-close-opening>取消</button>
             <button type="submit" class="btn btn-primary">提交复核</button>
@@ -795,6 +795,26 @@
       </div>
     </div>
 
+    <div class="modal-backdrop" id="reasonDialog">
+      <div class="modal">
+        <div class="modal-head">
+          <span class="modal-title" id="reasonDialogTitle">填写原因</span>
+          <button type="button" class="modal-close" data-close-reason aria-label="关闭">×</button>
+        </div>
+        <p class="modal-sub" id="reasonDialogSub">该操作必须填写原因并留痕。</p>
+        <form id="reasonForm" novalidate>
+          <div class="field">
+            <label for="reasonInput">原因</label>
+            <textarea class="input" id="reasonInput" name="reason" rows="3" required placeholder="至少 2 个字"></textarea>
+          </div>
+          <div class="modal-actions">
+            <button type="button" class="btn" data-close-reason>取消</button>
+            <button type="submit" class="btn btn-primary" id="reasonSubmit">确认</button>
+          </div>
+        </form>
+      </div>
+    </div>
+
     <!-- 审核通过弹窗 -->
     <div class="modal-backdrop" id="modal-approve">
       <div class="modal">