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/frontend/src/utils/constants.js

@@ -0,0 +1,47 @@
+// Constants for the application
+
+export const EXPENSE_TYPES = {
+  FUEL: 'Combustibil',
+  MATERIALS: 'Materiale consumabile',
+  OFFICE: 'Rechizite birou',
+  PHONE: 'Telefonie / Internet',
+  PARKING: 'Parcare',
+  FOOD: 'Alimentatie',
+  TRANSPORT: 'Transport',
+  OTHER: 'Altele',
+}
+
+export const RECEIPT_TYPES = {
+  bon_fiscal: 'Bon Fiscal',
+  chitanta: 'Chitanta',
+}
+
+export const RECEIPT_DIRECTIONS = {
+  cheltuiala: 'Cheltuiala',
+  incasare: 'Incasare',
+}
+
+export const RECEIPT_STATUSES = {
+  draft: { label: 'Ciorna', class: 'status-draft', severity: 'info' },
+  pending_review: { label: 'In asteptare', class: 'status-pending', severity: 'warning' },
+  approved: { label: 'Aprobat', class: 'status-approved', severity: 'success' },
+  rejected: { label: 'Respins', class: 'status-rejected', severity: 'danger' },
+  synced: { label: 'Sincronizat', class: 'status-synced', severity: 'success' },
+}
+
+export const formatDate = (dateStr) => {
+  if (!dateStr) return '-'
+  return new Date(dateStr).toLocaleDateString('ro-RO')
+}
+
+export const formatDateTime = (dateStr) => {
+  if (!dateStr) return '-'
+  return new Date(dateStr).toLocaleString('ro-RO')
+}
+
+export const formatAmount = (amount, currency = 'RON') => {
+  return new Intl.NumberFormat('ro-RO', {
+    style: 'currency',
+    currency,
+  }).format(amount)
+}