fix(settlement): 操作记录分页、流水动作与坏账幂等加固

- 新增 settlement-operations 合并列表 API，收付/调账接口改为标准分页
- actionable_only 流水在内存过滤后正确分页
- 已结账单流水不再展示补差/冲正快捷动作
- 坏账核销支持 idempotency_key 并写入 result_bill_id
- 补充操作记录、流水与坏账幂等相关测试

app/Http/Controllers/Api/V1/Admin/AgentSettlement/AgentSettlementOperationsIndexController.php

@@ -0,0 +1,53 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1\Admin\AgentSettlement;
+
+use App\Support\ApiResponse;
+use Illuminate\Http\Request;
+use App\Support\PaginationTrait;
+use Illuminate\Http\JsonResponse;
+use App\Http\Controllers\Controller;
+use App\Support\AdminAgentSettlementScope;
+use App\Services\AgentSettlement\SettlementOperationsListFilters;
+use App\Services\AgentSettlement\SettlementOperationsListService;
+
+/** GET /api/v1/admin/settlement-operations */
+final class AgentSettlementOperationsIndexController extends Controller
+{
+    use PaginationTrait;
+
+    public function __construct(
+        private readonly SettlementOperationsListService $operationsList,
+    ) {}
+
+    public function __invoke(Request $request): JsonResponse
+    {
+        $admin = $request->lotteryAdmin();
+        abort_if($admin === null, 401);
+
+        $filters = SettlementOperationsListFilters::fromQuery($request->query());
+
+        if ($filters->settlementPeriodId !== null) {
+            abort_if(! AdminAgentSettlementScope::periodAccessible($admin, $filters->settlementPeriodId), 403);
+        }
+
+        if ($filters->adminSiteId !== null) {
+            abort_if(! AdminAgentSettlementScope::siteAccessible($admin, $filters->adminSiteId), 403);
+        }
+
+        $page = $this->page($request);
+        $perPage = $this->perPage($request, 'per_page', 20, 100);
+
+        $result = $this->operationsList->list($admin, $page, $perPage, $filters);
+        $total = (int) $result['total'];
+        $lastPage = max(1, (int) ceil($total / max(1, $perPage)));
+
+        return ApiResponse::success([
+            'items' => $result['items'],
+            'total' => $total,
+            'page' => $page,
+            'per_page' => $perPage,
+            'last_page' => $lastPage,
+        ]);
+    }
+}