refactor(account): 移除卡类型字段、优化账号列表查询和权限检查

- 移除 IoT 卡和号卡的 card_type 字段（数据库迁移）
- 优化账号列表查询，支持按店铺和企业筛选
- 账号响应增加店铺名称和企业名称字段
- 实现批量加载店铺和企业名称，避免 N+1 查询
- 更新权限检查中间件，完善权限验证逻辑
- 更新相关测试用例，确保功能正确性

tests/unit/commission_calculation_service_test.go

@@ -62,7 +62,7 @@ func TestCommissionCalculation_AccumulatedRecharge(t *testing.T) {
 		card := &model.IotCard{
 			BaseModel:           model.BaseModel{Creator: 1, Updater: 1},
 			ICCID:               fmt.Sprintf("898600%013d", time.Now().Unix()%10000000000000),
-			CardType:            "4G",
+
 			CardCategory:        "normal",
 			CarrierID:           1,
 			CarrierType:         "CMCC",
@@ -327,7 +327,7 @@ func TestCommissionCalculation_OneTimeCommissionLogic(t *testing.T) {
 		card := &model.IotCard{
 			BaseModel:           model.BaseModel{Creator: 1, Updater: 1},
 			ICCID:               fmt.Sprintf("898600%013d", time.Now().Unix()%10000000000000+1),
-			CardType:            "4G",
+
 			CardCategory:        "normal",
 			CarrierID:           1,
 			CarrierType:         "CMCC",