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
 	}