docs(员工代收款): 补充审批中通过后撤销兜底语义并清理死参数

- spec.md 增补「审批中收到通过后撤销」场景与规范条文：释放该次尝试全部审批中预占、转异常终态并记录原因、保留审计、禁止自动重提
- design.md「企业微信审批结果消费」补充审批中命中该决策的兜底处理与理由（避免申请永久停在审批中且预占永久占用账单）
- query/employeecollection 删除 approvalStatusOfAttempts 恒为 true 的 withOpinion 形参、修正失真注释，行为不变

OpenSpec Change: add-employee-collection-bills

internal/query/employeecollection/application.go

@@ -196,7 +196,7 @@ func (q *ApplicationQuery) applicationAttemptList(
 		Order("attempt_no ASC, id ASC").Find(&attempts).Error; err != nil {
 		return nil, errors.Wrap(errors.CodeDatabaseError, err, "查询核销审批尝试记录失败")
 	}
-	approvalStatus, approvalOpinions, err := approvalStatusOfAttempts(ctx, q.db, attempts, true)
+	approvalStatus, approvalOpinions, err := approvalStatusOfAttempts(ctx, q.db, attempts)
 	if err != nil {
 		return nil, err
 	}

internal/query/employeecollection/bill.go

@@ -365,7 +365,7 @@ func (q *BillQuery) applicationAttempts(
 		Order("application_id ASC, attempt_no ASC").Find(&attempts).Error; err != nil {
 		return nil, nil, nil, errors.Wrap(errors.CodeDatabaseError, err, "查询审批尝试记录失败")
 	}
-	approvalStatus, approvalOpinions, err := approvalStatusOfAttempts(ctx, q.db, attempts, true)
+	approvalStatus, approvalOpinions, err := approvalStatusOfAttempts(ctx, q.db, attempts)
 	if err != nil {
 		return nil, nil, nil, err
 	}
@@ -376,13 +376,11 @@ func (q *BillQuery) applicationAttempts(
 	return grouped, approvalStatus, approvalOpinions, nil
 }
 
-// approvalStatusOfAttempts 批量读取审批尝试记录关联的通用审批实例状态。
-// withOpinion 为真时同时读取终态决策快照并提取审批意见；列表路径传 false，避免批量加载渠道快照。
+// approvalStatusOfAttempts 批量读取审批尝试记录关联的通用审批实例状态与终态审批意见。
 func approvalStatusOfAttempts(
 	ctx context.Context,
 	db *gorm.DB,
 	attempts []model.EmployeeCollectionApplicationAttempt,
-	withOpinion bool,
 ) (map[uint]int, map[uint]string, error) {
 	instanceIDs := make([]uint, 0, len(attempts))
 	for index := range attempts {
@@ -395,10 +393,7 @@ func approvalStatusOfAttempts(
 	if len(instanceIDs) == 0 {
 		return approvalStatus, approvalOpinions, nil
 	}
-	columns := []string{"id", "status"}
-	if withOpinion {
-		columns = append(columns, "decision_snapshot")
-	}
+	columns := []string{"id", "status", "decision_snapshot"}
 	var instances []model.ApprovalInstance
 	if err := db.WithContext(ctx).Select(columns).
 		Where("id IN ?", instanceIDs).Find(&instances).Error; err != nil {