feat: 实现账号与佣金管理模块

新增功能：
- 店铺佣金查询：店铺佣金统计、店铺佣金记录列表、店铺提现记录
- 佣金提现审批：提现申请列表、审批通过、审批拒绝
- 提现配置管理：配置列表、新增配置、获取当前生效配置
- 企业管理：企业列表、创建、更新、删除、获取详情
- 企业卡授权：授权列表、批量授权、批量取消授权、统计
- 客户账号管理：账号列表、创建、更新状态、重置密码
- 我的佣金：佣金统计、佣金记录、提现申请、提现记录

数据库变更：
- 扩展 tb_commission_withdrawal_request 新增提现单号等字段
- 扩展 tb_account 新增 is_primary 字段
- 扩展 tb_commission_record 新增 shop_id、balance_after
- 扩展 tb_commission_withdrawal_setting 新增每日提现次数限制
- 扩展 tb_iot_card、tb_device 新增 shop_id 冗余字段
- 新建 tb_enterprise_card_authorization 企业卡授权表
- 新建 tb_asset_allocation_record 资产分配记录表
- 数据迁移：owner_type 枚举值 agent 统一为 shop

测试：
- 新增 7 个单元测试文件覆盖各服务
- 修复集成测试 Redis 依赖问题

internal/model/financial.go

@@ -12,17 +12,25 @@ import (
 type CommissionWithdrawalRequest struct {
 	gorm.Model
 	BaseModel        `gorm:"embedded"`
+	WithdrawalNo     string         `gorm:"column:withdrawal_no;type:varchar(50);uniqueIndex:uk_commission_withdrawal_no,where:deleted_at IS NULL AND withdrawal_no IS NOT NULL;comment:提现单号（唯一，格式：W + 时间戳 + 随机数）" json:"withdrawal_no"`
 	AgentID          uint           `gorm:"column:agent_id;index;not null;comment:代理用户ID" json:"agent_id"`
+	ApplicantID      uint           `gorm:"column:applicant_id;index;comment:申请人账号ID" json:"applicant_id"`
+	ShopID           uint           `gorm:"column:shop_id;index;comment:店铺ID（冗余字段）" json:"shop_id"`
 	Amount           int64          `gorm:"column:amount;type:bigint;not null;comment:提现金额(分为单位)" json:"amount"`
 	Fee              int64          `gorm:"column:fee;type:bigint;default:0;comment:手续费(分为单位)" json:"fee"`
+	FeeRate          int64          `gorm:"column:fee_rate;type:bigint;default:0;comment:手续费比率（基点，100=1%，快照）" json:"fee_rate"`
 	ActualAmount     int64          `gorm:"column:actual_amount;type:bigint;comment:实际到账金额(分为单位)" json:"actual_amount"`
 	WithdrawalMethod string         `gorm:"column:withdrawal_method;type:varchar(20);comment:提现方式 alipay-支付宝 wechat-微信 bank-银行卡" json:"withdrawal_method"`
+	PaymentType      string         `gorm:"column:payment_type;type:varchar(20);default:'manual';comment:放款类型（manual=人工打款）" json:"payment_type"`
 	AccountInfo      datatypes.JSON `gorm:"column:account_info;type:jsonb;comment:收款账户信息(姓名、账号等)" json:"account_info"`
 	Status           int            `gorm:"column:status;type:int;default:1;comment:状态 1-待审核 2-已通过 3-已拒绝 4-已到账" json:"status"`
 	ApprovedBy       uint           `gorm:"column:approved_by;index;comment:审批人用户ID" json:"approved_by"`
 	ApprovedAt       *time.Time     `gorm:"column:approved_at;comment:审批时间" json:"approved_at"`
+	ProcessorID      uint           `gorm:"column:processor_id;index;comment:处理人ID" json:"processor_id"`
+	ProcessedAt      *time.Time     `gorm:"column:processed_at;comment:处理时间" json:"processed_at"`
 	PaidAt           *time.Time     `gorm:"column:paid_at;comment:到账时间" json:"paid_at"`
 	RejectReason     string         `gorm:"column:reject_reason;type:text;comment:拒绝原因" json:"reject_reason"`
+	Remark           string         `gorm:"column:remark;type:text;comment:备注" json:"remark"`
 }
 
 // TableName 指定表名
@@ -34,11 +42,12 @@ func (CommissionWithdrawalRequest) TableName() string {
 // 提现参数配置(最低金额、手续费率、到账时间等)
 type CommissionWithdrawalSetting struct {
 	gorm.Model
-	BaseModel           `gorm:"embedded"`
-	MinWithdrawalAmount int64 `gorm:"column:min_withdrawal_amount;type:bigint;comment:最低提现金额(分为单位)" json:"min_withdrawal_amount"`
-	FeeRate             int64 `gorm:"column:fee_rate;type:bigint;comment:手续费率(万分比,如100表示1%)" json:"fee_rate"`
-	ArrivalDays         int   `gorm:"column:arrival_days;type:int;comment:到账天数" json:"arrival_days"`
-	IsActive            bool  `gorm:"column:is_active;type:boolean;default:true;comment:是否生效(最新一条)" json:"is_active"`
+	BaseModel            `gorm:"embedded"`
+	MinWithdrawalAmount  int64 `gorm:"column:min_withdrawal_amount;type:bigint;comment:最低提现金额(分为单位)" json:"min_withdrawal_amount"`
+	FeeRate              int64 `gorm:"column:fee_rate;type:bigint;comment:手续费率(万分比,如100表示1%)" json:"fee_rate"`
+	ArrivalDays          int   `gorm:"column:arrival_days;type:int;comment:到账天数" json:"arrival_days"`
+	DailyWithdrawalLimit int   `gorm:"column:daily_withdrawal_limit;type:int;default:3;comment:每日提现次数限制" json:"daily_withdrawal_limit"`
+	IsActive             bool  `gorm:"column:is_active;type:boolean;default:true;comment:是否生效(最新一条)" json:"is_active"`
 }
 
 // TableName 指定表名