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/schemas/receipt.py

@@ -147,6 +147,8 @@ class ReceiptResponse(ReceiptBase):
     model_config = ConfigDict(from_attributes=True)
 
     id: int
+    # Override amount to allow zero values in response (validation is on input, not output)
+    amount: Decimal
     status: ReceiptStatus
     created_by: str
     created_at: datetime
@@ -206,6 +208,7 @@ class ReceiptListResponse(BaseModel):
 class ReceiptFilter(BaseModel):
     """Schema for filtering receipts."""
     status: Optional[ReceiptStatus] = None
+    direction: Optional[ReceiptDirection] = None
     company_id: Optional[int] = None
     created_by: Optional[str] = None
     date_from: Optional[date] = None