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/company.html

@@ -98,6 +98,17 @@
 
             <div class="grid grid-3-2" style="margin-top: 14px;">
               <div class="stack">
+                <div class="notice danger" id="companyCoverageNotice" style="display: none; margin-bottom: 14px;">
+                  <div>
+                    <div class="n-title" id="companyCoverageTitle">流水断档提醒</div>
+                    <div class="n-body" id="companyCoverageBody"></div>
+                  </div>
+                  <div class="row" style="margin-top: 10px; gap: 8px; flex-wrap: wrap;">
+                    <button type="button" class="btn btn-sm btn-primary" data-view-link="upload">去上传</button>
+                    <button type="button" class="btn btn-sm" id="openAttestationFromWorkspace">提交无业务说明</button>
+                  </div>
+                </div>
+
                 <div class="card" id="workspaceTodos">
                   <div class="card-head">
                     <span class="card-title">本月待办<span class="sub" id="workspaceTodoSub">按权威待确认单边流水同步</span></span>
@@ -357,6 +368,16 @@
           </section>
 
           <section class="app-view" data-page="flows">
+            <div class="notice danger" id="flowsCoverageNotice" style="display: none; margin-bottom: 14px;">
+              <div>
+                <div class="n-title">流水断档提醒</div>
+                <div class="n-body" id="flowsCoverageBody"></div>
+              </div>
+              <div class="row" style="margin-top: 10px; gap: 8px;">
+                <button type="button" class="btn btn-sm btn-primary" data-view-link="upload">去上传</button>
+                <button type="button" class="btn btn-sm" id="openAttestationFromFlows">提交无业务说明</button>
+              </div>
+            </div>
             <div class="page-head">
               <div>
                 <h1>流水管理</h1>
@@ -472,6 +493,11 @@
 
               <div id="transfersData" hidden>
                 <div class="grid grid-4" id="transfersStatGrid">
+                  <div class="card stat-card" id="tfStatOpeningCard" hidden>
+                    <div class="stat-label"><span class="stat-dot muted"></span>期初余额</div>
+                    <div class="stat-value" id="tfStatOpening">—</div>
+                    <div class="stat-foot">起算日前一日结转</div>
+                  </div>
                   <div class="card stat-card">
                     <div class="stat-label"><span class="stat-dot info"></span>往来公司数</div>
                     <div class="stat-value" id="tfStatCompanies">—<span class="unit">家</span></div>
@@ -492,6 +518,11 @@
                     <div class="stat-value" id="tfStatNet">—</div>
                     <div class="stat-foot" id="tfStatNetFoot">正数=应收方向 · 负数=应付方向</div>
                   </div>
+                  <div class="card stat-card" id="tfStatEndingCard" hidden>
+                    <div class="stat-label"><span class="stat-dot success"></span>期末余额</div>
+                    <div class="stat-value" id="tfStatEnding">—</div>
+                    <div class="stat-foot">期初 + 本期变动</div>
+                  </div>
                 </div>
 
                 <div class="xfer-split" id="transfersSplit" style="margin-top: 14px;">
@@ -870,6 +901,37 @@
     </div>
 
     <!-- 导入批次详情弹窗 -->
+    <div class="modal-backdrop" id="attestationDialog">
+      <div class="modal">
+        <div class="modal-head">
+          <span class="modal-title">提交无业务说明</span>
+          <button type="button" class="modal-close" data-close-attestation aria-label="关闭">×</button>
+        </div>
+        <p class="modal-sub">说明经管理员审核通过后仅关闭断档提醒，不会生成银行流水。</p>
+        <form id="attestationForm" novalidate>
+          <input type="hidden" id="att-gap-start" name="gap_start" />
+          <input type="hidden" id="att-gap-end" name="gap_end" />
+          <input type="hidden" id="att-account-id" name="bank_account_id" />
+          <div class="field">
+            <label>断档区间</label>
+            <div class="meta num" id="att-gap-label">—</div>
+          </div>
+          <div class="field">
+            <label for="att-reason">说明（至少 5 个字）</label>
+            <textarea class="input" id="att-reason" name="reason" rows="3" required></textarea>
+          </div>
+          <div class="field">
+            <label for="att-evidence">佐证（可选）</label>
+            <input class="input" id="att-evidence" name="evidence" placeholder="如：节假日无业务、账户停用说明编号" />
+          </div>
+          <div class="modal-actions">
+            <button type="button" class="btn" data-close-attestation>取消</button>
+            <button type="submit" class="btn btn-primary">提交审核</button>
+          </div>
+        </form>
+      </div>
+    </div>
+
     <div class="modal-backdrop" id="modal-batch">
       <div class="modal">
         <div class="modal-head">