feat: 添加账单软删除功能

- 新增删除按钮（带二次确认）到账单详情抽屉
- 后端实现软删除（设置 is_deleted 标记）
- 所有查询方法自动过滤已删除记录
- 账单列表和复核页面都支持删除
- 版本更新至 1.2.0

web/src/lib/components/analysis/BillDetailDrawer.svelte

@@ -11,13 +11,15 @@
   import Pencil from '@lucide/svelte/icons/pencil';
   import Save from '@lucide/svelte/icons/save';
   import X from '@lucide/svelte/icons/x';
+  import Check from '@lucide/svelte/icons/check';
+  import Trash2 from '@lucide/svelte/icons/trash-2';
   import Calendar from '@lucide/svelte/icons/calendar';
   import Store from '@lucide/svelte/icons/store';
   import Tag from '@lucide/svelte/icons/tag';
   import FileText from '@lucide/svelte/icons/file-text';
   import CreditCard from '@lucide/svelte/icons/credit-card';
 
-  import { updateBill } from '$lib/api';
+  import { updateBill, deleteBill } from '$lib/api';
   import { cleanedBillToUIBill, type UIBill } from '$lib/models/bill';
 
   interface Props {
@@ -33,7 +35,14 @@
 
     contentClass?: string;
 
+    /** 保存时是否清除 review_level（用于复核场景） */
+    clearReviewLevel?: boolean;
+
+    /** 是否允许删除 */
+    allowDelete?: boolean;
+
     onUpdate?: (updated: UIBill, original: UIBill) => void;
+    onDelete?: (deleted: UIBill) => void;
   }
 
   let {
@@ -45,11 +54,17 @@
     editDescription = '修改这笔支出的信息',
     titleExtra,
     contentClass,
-    onUpdate
+    clearReviewLevel = false,
+    allowDelete = false,
+    onUpdate,
+    onDelete
   }: Props = $props();
 
   let isEditing = $state(false);
   let isSaving = $state(false);
+  let isConfirming = $state(false);
+  let isDeleting = $state(false);
+  let showDeleteConfirm = $state(false);
 
   let editForm = $state({
     amount: '',
@@ -62,6 +77,7 @@
   $effect(() => {
     if (!open) return;
     isEditing = false;
+    showDeleteConfirm = false;
   });
 
   function startEdit() {
@@ -84,6 +100,52 @@
     if (value) editForm.category = value;
   }
 
+  // 确认正确（仅清除 review_level，不修改其他字段）
+  async function confirmCorrect() {
+    if (!record || isConfirming) return;
+    
+    isConfirming = true;
+    const original = { ...record };
+    
+    try {
+      const billId = record.id;
+      if (billId) {
+        const resp = await updateBill(billId, { review_level: '' });
+        
+        if (resp.result && resp.data) {
+          const updated = cleanedBillToUIBill(resp.data);
+          record = updated;
+          onUpdate?.(updated, original);
+        }
+      }
+    } finally {
+      isConfirming = false;
+    }
+  }
+
+  // 删除账单
+  async function handleDelete() {
+    if (!record || isDeleting) return;
+
+    isDeleting = true;
+    const deleted = { ...record };
+
+    try {
+      const billId = record.id;
+      if (billId) {
+        const resp = await deleteBill(billId);
+
+        if (resp.result) {
+          open = false;
+          onDelete?.(deleted);
+        }
+      }
+    } finally {
+      isDeleting = false;
+      showDeleteConfirm = false;
+    }
+  }
+
   async function saveEdit() {
     if (!record) return;
     if (isSaving) return;
@@ -108,7 +170,9 @@
           category: editForm.category,
           amount: Number(editForm.amount),
           description: editForm.description,
-          pay_method: editForm.payment_method
+          pay_method: editForm.payment_method,
+          // 复核模式下清除 review_level
+          ...(clearReviewLevel ? { review_level: '' } : {})
         });
 
         if (resp.result && resp.data) {
@@ -199,8 +263,10 @@
         {:else}
           <div>
             <div class="text-center mb-6">
-              <div class="text-3xl font-bold text-red-600 dark:text-red-400 font-mono">¥{record.amount.toFixed(2)}</div>
-              <div class="text-sm text-muted-foreground mt-1">支出金额</div>
+              <div class="text-3xl font-bold font-mono {record.incomeExpense === '收入' ? 'text-green-600 dark:text-green-400' : 'text-red-600 dark:text-red-400'}">
+                ¥{record.amount.toFixed(2)}
+              </div>
+              <div class="text-sm text-muted-foreground mt-1">{record.incomeExpense || '支出'}金额</div>
             </div>
 
             <div class="space-y-3">
@@ -263,10 +329,35 @@
           <Save class="h-4 w-4 mr-2" />
           {isSaving ? '保存中…' : '保存'}
         </Button>
+      {:else if showDeleteConfirm}
+        <div class="flex items-center gap-2 w-full">
+          <span class="text-sm text-muted-foreground">确定要删除这条账单吗？</span>
+          <div class="flex-1"></div>
+          <Button variant="outline" onclick={() => (showDeleteConfirm = false)} disabled={isDeleting}>
+            取消
+          </Button>
+          <Button variant="destructive" onclick={handleDelete} disabled={isDeleting}>
+            <Trash2 class="h-4 w-4 mr-2" />
+            {isDeleting ? '删除中…' : '确认删除'}
+          </Button>
+        </div>
       {:else}
+        {#if allowDelete}
+          <Button variant="outline" class="text-red-600 hover:text-red-700 hover:bg-red-50" onclick={() => (showDeleteConfirm = true)}>
+            <Trash2 class="h-4 w-4 mr-2" />
+            删除
+          </Button>
+        {/if}
+        <div class="flex-1"></div>
         <Button variant="outline" onclick={() => (open = false)}>
           关闭
         </Button>
+        {#if clearReviewLevel}
+          <Button class="bg-green-600 hover:bg-green-700 text-white" onclick={confirmCorrect} disabled={isConfirming}>
+            <Check class="h-4 w-4 mr-2" />
+            {isConfirming ? '确认中…' : '确认正确'}
+          </Button>
+        {/if}
         <Button onclick={startEdit}>
           <Pencil class="h-4 w-4 mr-2" />
           编辑