feat: 新增玩家管理与转账对账相关功能

1.  新增完整的后台玩家管理CRUD接口，包括列表、创建、详情、更新、删除
2.  新增转账订单冲正和人工处理功能，支持待对账订单状态变更
3.  扩展钱包流水和转账订单的状态支持，新增reversed、manually_processed等状态
4.  新增玩家API数据统一输出类，标准化玩家信息返回格式

app/Services/Wallet/LotteryTransferService.php

@@ -34,12 +34,20 @@ final class LotteryTransferService
     /** PRD §6.2/6.7：主站超时待对账 */
     private const ST_PENDING_RECONCILE = 'pending_reconcile';
 
+    /** PRD §12：对账后冲正 */
+    private const ST_REVERSED = 'reversed';
+
+    /** PRD §12：对账后人工处理 */
+    private const ST_MANUALLY_PROCESSED = 'manually_processed';
+
     private const BIZ_TRANSFER_IN = 'transfer_in';
 
     private const BIZ_TRANSFER_OUT = 'transfer_out';
 
     private const BIZ_TRANSFER_OUT_REFUND = 'transfer_out_refund';
 
+    private const BIZ_REVERSAL = 'reversal';
+
     private const TXN_POSTED = 'posted';
 
     private const TXN_PENDING_RECONCILE = 'pending_reconcile';
@@ -338,6 +346,115 @@ final class LotteryTransferService
         );
     }
 
+    /**
+     * 对账操作：冲正 / 人工处理。
+     *
+     * 冲正（reverse）：主站确认未成功，对已扣彩票余额的转出单做反向操作（加回余额），标记为已冲正。
+     * 人工处理（manually_process）：管理员确认该订单已通过其它途径解决，仅标记状态，不动钱包。
+     *
+     * @param  'reverse'|'manually_process'  $action
+     * @throws WalletOperationException
+     */
+    public function reconcileTransferOrder(
+        TransferOrder $order,
+        string $action,
+        string $remark = '',
+    ): void {
+        if ($order->status !== self::ST_PENDING_RECONCILE) {
+            throw new WalletOperationException(
+                'order_not_pending_reconcile',
+                ErrorCode::WalletExternalRejected->value,
+                422,
+            );
+        }
+
+        if ($action === 'reverse') {
+            $this->doReverse($order, $remark);
+        } elseif ($action === 'manually_process') {
+            $this->doManuallyProcess($order, $remark);
+        } else {
+            throw new WalletOperationException(
+                'invalid_reconcile_action',
+                ErrorCode::WalletExternalRejected->value,
+                422,
+            );
+        }
+    }
+
+    private function doReverse(TransferOrder $order, string $remark): void
+    {
+        if ($order->direction === self::DIR_OUT) {
+            DB::transaction(function () use ($order, $remark): void {
+                $wallet = $this->lockLotteryWalletById($order->player_id, $order->currency_code);
+                $before = (int) $wallet->balance;
+                $after = $before + (int) $order->amount;
+                $wallet->forceFill([
+                    'balance' => $after,
+                    'version' => (int) $wallet->version + 1,
+                ])->save();
+
+                WalletTxn::query()->create([
+                    'txn_no' => $this->newTxnNo(),
+                    'player_id' => (int) $order->player_id,
+                    'wallet_id' => $wallet->id,
+                    'biz_type' => self::BIZ_REVERSAL,
+                    'biz_no' => $order->transfer_no,
+                    'direction' => self::TXN_DIR_IN,
+                    'amount' => (int) $order->amount,
+                    'balance_before' => $before,
+                    'balance_after' => $after,
+                    'status' => self::TXN_POSTED,
+                    'external_ref_no' => null,
+                    'idempotent_key' => null,
+                    'remark' => $remark ?: 'reversal_pending_reconcile',
+                ]);
+
+                $order->forceFill([
+                    'status' => self::ST_REVERSED,
+                    'fail_reason' => 'reversed: '.($remark ?: 'admin_reversal'),
+                    'finished_at' => now(),
+                ])->save();
+            });
+        } else {
+            $order->forceFill([
+                'status' => self::ST_REVERSED,
+                'fail_reason' => 'reversed: '.($remark ?: 'admin_reversal'),
+                'finished_at' => now(),
+            ])->save();
+        }
+    }
+
+    private function doManuallyProcess(TransferOrder $order, string $remark): void
+    {
+        $order->forceFill([
+            'status' => self::ST_MANUALLY_PROCESSED,
+            'fail_reason' => 'manually_processed: '.($remark ?: 'admin_manual'),
+            'finished_at' => now(),
+        ])->save();
+    }
+
+    private function lockLotteryWalletById(int $playerId, string $currencyCode): PlayerWallet
+    {
+        $wallet = PlayerWallet::query()
+            ->where([
+                'player_id' => $playerId,
+                'wallet_type' => self::WALLET_TYPE_LOTTERY,
+                'currency_code' => $currencyCode,
+            ])
+            ->lockForUpdate()
+            ->first();
+
+        if ($wallet === null) {
+            throw new WalletOperationException(
+                'wallet_not_found',
+                ErrorCode::WalletInvalidCurrency->value,
+                422,
+            );
+        }
+
+        return $wallet;
+    }
+
     /**
      * @return array<string, mixed>
      */