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

e2e/global-setup.ts

@@ -8,8 +8,10 @@ export default async function globalSetup(): Promise<void> {
   const mockPort = process.env.E2E_MOCK_WALLET_PORT ?? '5555';
   const ctx = await pwRequest.newContext({ baseURL: api });
 
+  const siteCode = process.env.E2E_PLAYER_SITE_CODE ?? 'demo';
   const walletResp = await ctx.post('/api/v1/_e2e/site/wallet-api', {
     data: {
+      site_code: siteCode,
       base_url: `http://127.0.0.1:${mockPort}`,
       wallet_api_key: 'e2e-mock-key',
     },