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

tests/Feature/FundOperationsHardeningTest.php

@@ -1,15 +1,15 @@
 <?php
 
-use App\Models\AdminUser;
 use App\Models\Player;
+use App\Models\AdminUser;
 use App\Models\PlayerWallet;
 use App\Models\TransferOrder;
-use App\Services\AgentSettlement\AgentSettlementBadDebtService;
-use App\Services\AgentSettlement\SettlementPaymentService;
-use App\Services\Wallet\LotteryTransferService;
-use Illuminate\Foundation\Testing\RefreshDatabase;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Facades\Hash;
+use App\Services\Wallet\LotteryTransferService;
+use Illuminate\Foundation\Testing\RefreshDatabase;
+use App\Services\AgentSettlement\SettlementPaymentService;
+use App\Services\AgentSettlement\AgentSettlementBadDebtService;
 
 uses(RefreshDatabase::class);
 
@@ -215,6 +215,70 @@ test('bad debt write off is idempotent when retried', function (): void {
         ->and(DB::table('settlement_adjustments')->where('original_bill_id', $billId)->count())->toBe(1);
 });
 
+test('bad debt write off idempotency key prevents duplicate records', function (): void {
+    $site = DB::table('admin_sites')->where('is_default', true)->first();
+    $agentId = (int) DB::table('agent_nodes')->where('depth', 0)->value('id');
+
+    $periodId = (int) DB::table('settlement_periods')->insertGetId([
+        'admin_site_id' => (int) $site->id,
+        'period_start' => now()->subDays(7),
+        'period_end' => now(),
+        'status' => 'closed',
+        'created_at' => now(),
+        'updated_at' => now(),
+    ]);
+
+    $player = Player::query()->create([
+        'site_code' => (string) $site->code,
+        'agent_node_id' => $agentId,
+        'site_player_id' => 'bd-idem-key',
+        'auth_source' => 'lottery_native',
+        'funding_mode' => 'credit',
+        'username' => 'bdidemkey',
+        'nickname' => null,
+        'default_currency' => 'NPR',
+        'status' => 0,
+    ]);
+
+    $billId = (int) DB::table('settlement_bills')->insertGetId([
+        'settlement_period_id' => $periodId,
+        'bill_type' => 'player',
+        'owner_type' => 'player',
+        'owner_id' => $player->id,
+        'counterparty_type' => 'agent',
+        'counterparty_id' => $agentId,
+        'gross_win_loss' => 5000,
+        'rebate_amount' => 0,
+        'adjustment_amount' => 0,
+        'net_amount' => 5000,
+        'paid_amount' => 0,
+        'unpaid_amount' => 5000,
+        'status' => 'overdue',
+        'confirmed_at' => now(),
+        'locked_at' => now(),
+        'created_at' => now(),
+        'updated_at' => now(),
+    ]);
+
+    $admin = AdminUser::query()->create([
+        'username' => 'bad_debt_key_admin',
+        'name' => 'Bad Debt Key',
+        'email' => null,
+        'password' => Hash::make('secret-strong'),
+        'status' => 0,
+    ]);
+
+    $service = app(AgentSettlementBadDebtService::class);
+    $key = 'bd-idem-key-1';
+    $first = $service->writeOff($billId, 'uncollectible', (int) $admin->id, $key);
+    $second = $service->writeOff($billId, 'uncollectible', (int) $admin->id, $key);
+
+    expect($second)->toBe($first)
+        ->and(DB::table('settlement_adjustments')->where('original_bill_id', $billId)->count())->toBe(1)
+        ->and(DB::table('settlement_adjustments')->where('original_bill_id', $billId)->value('idempotency_key'))
+        ->toBe($key);
+});
+
 test('out pending reconcile reverse still credits lottery wallet once', function (): void {
     $player = Player::query()->create([
         'site_code' => 'main',
@@ -258,4 +322,4 @@ test('out pending reconcile reverse still credits lottery wallet once', function
 
     expect((int) $wallet->balance)->toBe(1_400)
         ->and($order->status)->toBe('reversed');
-});
+});