feat: Add data-entry-app for fiscal receipts with approval workflow

New application for entering fiscal receipts (bonuri fiscale) with:

Backend (FastAPI + SQLModel + Alembic):
- Receipt, ReceiptAttachment, AccountingEntry models
- CRUD operations with async SQLite database
- Workflow: DRAFT → PENDING_REVIEW → APPROVED/REJECTED
- Auto-generation of accounting entries with VAT calculation
- File upload support (images, PDFs)
- Predefined expense types (Fuel, Materials, Office, etc.)
- Nomenclature service for partners, accounts, cash registers

Frontend (Vue.js 3 + PrimeVue + Pinia):
- ReceiptsListView with filters and stats
- ReceiptCreateView with image upload
- ReceiptDetailView with accounting entries
- ReceiptApprovalView for accountant approval

Documentation:
- REQUIREMENTS.md with functional specifications
- ARCHITECTURE.md with technical decisions
- CLAUDE.md for AI assistant guidance

Phase 1 MVP uses SQLite, prepared for Oracle integration in Phase 2.

🤖 Generated with [Claude Code](https://claude.com/claude-code)

Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>

data-entry-app/backend/.env.example

@@ -0,0 +1,26 @@
+# SQLite Database
+SQLITE_DATABASE_PATH=data/receipts.db
+
+# File uploads
+UPLOAD_PATH=data/uploads
+MAX_UPLOAD_SIZE_MB=10
+
+# Oracle Database (for nomenclatures - through SSH tunnel)
+ORACLE_USER=CONTAFIN_ORACLE
+ORACLE_PASSWORD=your_password
+ORACLE_HOST=localhost
+ORACLE_PORT=1526
+ORACLE_SID=ROA
+
+# JWT Authentication (shared with reports-app)
+JWT_SECRET_KEY=your_secret_key_here
+JWT_ALGORITHM=HS256
+JWT_EXPIRE_MINUTES=480
+
+# API Settings
+API_HOST=0.0.0.0
+API_PORT=8003
+DEBUG=true
+
+# CORS
+CORS_ORIGINS=http://localhost:3010,http://localhost:3000