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/services/receipt_service.py

@@ -139,7 +139,6 @@ class ReceiptService:
                     account_code=expense_type.account_code,
                     account_name=expense_type.account_name,
                     amount=net_amount,
-                    partner_id=receipt.partner_id,
                 ))
 
                 # Debit: VAT deductible
@@ -156,7 +155,6 @@ class ReceiptService:
                     account_code=expense_type.account_code,
                     account_name=expense_type.account_name,
                     amount=amount,
-                    partner_id=receipt.partner_id,
                 ))
 
             # Credit entry - based on payment_mode (new) or cash_register (legacy)
@@ -245,6 +243,9 @@ class ReceiptService:
         await AccountingEntryCRUD.delete_all_for_receipt(session, receipt_id)
         await AccountingEntryCRUD.create_bulk(session, receipt_id, entries, is_auto_generated=True)
 
+        # Refresh receipt to clear stale relationship references after entry deletion
+        await session.refresh(receipt)
+
         # Update status
         updated = await ReceiptCRUD.update_status(
             session, receipt, ReceiptStatus.PENDING_REVIEW
@@ -288,6 +289,31 @@ class ReceiptService:
 
         return True, "Receipt approved", updated
 
+    @staticmethod
+    async def unapprove_receipt(
+        session: AsyncSession,
+        receipt_id: int,
+        username: str,
+    ) -> Tuple[bool, str, Optional[Receipt]]:
+        """
+        Unapprove receipt (APPROVED → PENDING_REVIEW).
+        Returns receipt to pending review for corrections.
+        """
+        receipt = await ReceiptCRUD.get_by_id(session, receipt_id)
+
+        if not receipt:
+            return False, "Receipt not found", None
+
+        if receipt.status != ReceiptStatus.APPROVED:
+            return False, "Receipt is not approved", None
+
+        # Update status back to pending review
+        updated = await ReceiptCRUD.update_status(
+            session, receipt, ReceiptStatus.PENDING_REVIEW
+        )
+
+        return True, "Receipt returned to pending review", updated
+
     @staticmethod
     async def reject_receipt(
         session: AsyncSession,
@@ -342,6 +368,9 @@ class ReceiptService:
         await AccountingEntryCRUD.delete_all_for_receipt(session, receipt_id)
         await AccountingEntryCRUD.create_bulk(session, receipt_id, entries, is_auto_generated=True)
 
+        # Refresh receipt to clear stale relationship references after entry deletion
+        await session.refresh(receipt)
+
         # Update status
         updated = await ReceiptCRUD.update_status(
             session, receipt, ReceiptStatus.PENDING_REVIEW