feat(收口): 补齐 8 月迭代缺口并同步 Spec 与证据链

- 新增六对成对迁移 000232–000237：H5 弹窗类型、退款结算标识与申请人备注、优先轮询事实字段与两个新终态、通道阈值命中留痕、手机号最近解绑人、提现资格校验留痕
- 退款：原因必填与申请人备注、来源支付与渠道流水冻结、线下处理流水号补录审计、按订单查询可选退款方式、企微审批材料补齐且新增字段缺失映射即明确失败
- 优先轮询：人工关闭、有效期到期独立周期任务、失败与过期人工重触发、事实字段与异常重试查询、资产解析端点只读投影
- 通道阈值：命中事实同事务留痕与命中记录查询；员工账单：列表筛选与详情投影；商户池：列表投影与统计周期语义；H5：弹窗类型与类别排序
- 手机号：有效关联数量与最近解绑人、短信验证码失败次数限制；导出：佣金明细十五列与报表序号列
- 时间筛选：三处新增筛选纳入统一严格解析契约，员工账单产生时间参数改名
- 同步 12 份主 Spec 需求、两端点与异步任务证据链，门禁 context-health 与 OpenSpec 校验通过

internal/infrastructure/audit/registry.go

@@ -276,6 +276,10 @@ func NewRegistry() *Registry {
 	pollingPriorityDequeued := pollingPriorityAction(constants.AuditActionPollingPriorityDequeued, "卡轮询优先项失败出队", constants.AuditRiskNormal, true)
 	// 人工优先入队的拒绝只可能来自后台账号入口，不登记 Worker 侧来源。
 	pollingPriorityManualDenied := pollingPriorityAction(constants.AuditActionPollingPriorityManualDenied, "拒绝人工优先入队", constants.AuditRiskNormal, false)
+	// 人工关闭与人工重触发只可能来自后台账号入口；超期处理只可能来自计划任务，两者都必须分别声明来源。
+	pollingPriorityClosed := pollingPriorityAction(constants.AuditActionPollingPriorityClosed, "人工关闭卡轮询优先项", constants.AuditRiskNormal, false)
+	pollingPriorityExpired := pollingPriorityAction(constants.AuditActionPollingPriorityExpired, "卡轮询优先项有效期到期出队", constants.AuditRiskNormal, true)
+	pollingPriorityRetriggered := pollingPriorityAction(constants.AuditActionPollingPriorityRetriggered, "人工重触发卡轮询优先项", constants.AuditRiskNormal, false)
 	wecomCredentialsRead := ActionDefinition{
 		Code: constants.AuditActionWeComCredentialsRead, Name: "读取企业微信应用明文凭据",
 		Category: constants.AuditCategorySecurity, Risk: constants.AuditRiskHigh,
@@ -359,6 +363,8 @@ func NewRegistry() *Registry {
 	// 渠道原路退款的调用与恢复都由 Worker 触发，与既有的退款系统动作入口一致。
 	refundChannelCalled := refundSystemAction(constants.AuditActionRefundChannelCalled, "发起渠道原路退款")
 	refundChannelRecovered := refundSystemAction(constants.AuditActionRefundChannelRecovered, "恢复渠道原路退款结果")
+	// 线下退款处理流水号补录与更正由后台授权账号发起，与既有退款后台动作入口一致。
+	refundOfflineSettled := refundAction(constants.AuditActionRefundOfflineSettled, "登记线下退款处理流水号", false)
 	approvalRequested := approvalAction(constants.AuditActionApprovalRequested, "提交通用审批申请", []ActionOrigin{
 		{Actor: constants.AuditActorAccount, Source: constants.AuditSourceAdminAPI},
 	})
@@ -659,6 +665,9 @@ func NewRegistry() *Registry {
 			constants.AuditActionPollingPriorityCompleted:               pollingPriorityCompleted,
 			constants.AuditActionPollingPriorityDequeued:                pollingPriorityDequeued,
 			constants.AuditActionPollingPriorityManualDenied:            pollingPriorityManualDenied,
+			constants.AuditActionPollingPriorityClosed:                  pollingPriorityClosed,
+			constants.AuditActionPollingPriorityExpired:                 pollingPriorityExpired,
+			constants.AuditActionPollingPriorityRetriggered:             pollingPriorityRetriggered,
 			constants.AuditActionWeComCredentialsRead:                   wecomCredentialsRead,
 			constants.AuditActionRoleCreated:                            roleCreated,
 			constants.AuditActionRoleUpdated:                            roleUpdated,
@@ -734,6 +743,7 @@ func NewRegistry() *Registry {
 			constants.AuditActionRefundAnomalyFlagged:                   refundAnomalyFlagged,
 			constants.AuditActionRefundChannelCalled:                    refundChannelCalled,
 			constants.AuditActionRefundChannelRecovered:                 refundChannelRecovered,
+			constants.AuditActionRefundOfflineSettled:                   refundOfflineSettled,
 			constants.AuditActionApprovalRequested:                      approvalRequested,
 			constants.AuditActionApprovalSubmissionSynced:               approvalSubmissionSynced,
 			constants.AuditActionApprovalSubmissionRecovered:            approvalSubmissionRecovered,