feat: Add client extraction, amount cross-validation, and workflow fixes

OCR improvements:
- Extract client data (name, CUI, address) from B2B receipts
- Cross-validate amounts using payment methods and TVA entries
- OCR-tolerant patterns for "TOTAL LEI" with common OCR errors
- Better BON FISCAL vs CHITANTA detection

Backend workflow fixes:
- Fix SQLAlchemy deleted instance error in resubmit/submit workflow
- Add session.refresh() after deleting accounting entries
- Add unapprove endpoint (APPROVED → PENDING_REVIEW)
- Add direction filter for receipt listing

Frontend improvements:
- Fix Vue v-else-if chain broken by Menu component
- Unified OCR Preview layout with values table
- Receipt list filter by direction (plati/incasari)

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

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

data-entry-app/backend/app/routers/receipts.py

@@ -29,7 +29,7 @@ from app.schemas.receipt import (
     CashRegisterOption,
     ExpenseTypeOption,
 )
-from app.db.models.receipt import ReceiptStatus
+from app.db.models.receipt import ReceiptStatus, ReceiptDirection
 
 # Auth integration
 from auth.dependencies import get_current_user
@@ -121,6 +121,7 @@ async def create_receipt(
 @router.get("/", response_model=ReceiptListResponse)
 async def list_receipts(
     status: Optional[ReceiptStatus] = None,
+    direction: Optional[ReceiptDirection] = None,
     company_id: Optional[int] = None,
     created_by: Optional[str] = None,
     date_from: Optional[str] = None,
@@ -136,6 +137,7 @@ async def list_receipts(
 
     filters = ReceiptFilter(
         status=status,
+        direction=direction,
         company_id=company_id or selected_company,
         created_by=created_by,
         date_from=date_type.fromisoformat(date_from) if date_from else None,
@@ -301,6 +303,24 @@ async def resubmit_receipt(
     )
 
 
+@router.post("/{receipt_id}/unapprove", response_model=WorkflowAction)
+async def unapprove_receipt(
+    receipt_id: int,
+    session: AsyncSession = Depends(get_session),
+    current_user: CurrentUser = Depends(get_current_user),
+):
+    """Unapprove receipt (APPROVED → PENDING_REVIEW). Returns to pending for corrections."""
+    success, message, receipt = await ReceiptService.unapprove_receipt(
+        session, receipt_id, current_user.username
+    )
+
+    return WorkflowAction(
+        success=success,
+        message=message,
+        receipt=ReceiptResponse.model_validate(receipt) if receipt else None,
+    )
+
+
 # ============ Accounting Entries Endpoints ============
 
 @router.get("/{receipt_id}/entries", response_model=List[AccountingEntryResponse])