feat(invoices): allow BAS class 1-3 posting-account overrides and complete the aktiekapital note (#1121)

- invoice/article posting-account overrides accept active class 1-3 accounts;
  class 1-2 (balance-sheet) accounts are rejected on VAT-bearing lines so the
  ruta 05 tax base always books to a 3xxx account
- shared posting-account regex across server schemas, pending-operation
  re-validation, and client forms
- share-capital settings (aktiekapital/antal_aktier) feed the annual-report
  note; kvotvarde derived per ABL 1 kap 6 $; all-or-nothing pair constraint
- signed per-rate VAT breakdown on credit-note PDFs; U+2212 to ASCII hyphen

Co-authored-by: Claude Fable 5 <noreply@anthropic.com>

messages/en.json

@@ -2710,14 +2710,15 @@
     "cancel": "Cancel"
   },
   "invoice_editor": {
-    "row_menu_set_account": "Set sales account",
-    "row_menu_remove_account": "Remove sales account",
+    "row_menu_set_account": "Set posting account",
+    "row_menu_remove_account": "Remove posting account",
     "row_menu_set_dimensions": "Set cost centre/project",
     "row_menu_remove_dimensions": "Remove cost centre/project",
     "dimensions_default_hint": "Cost centre/project applies to all rows without their own tagging.",
     "row_dimensions_inherit_hint": "Empty fields inherit the invoice default ({dims}).",
-    "revenue_account_label": "Sales account",
-    "revenue_account_hint": "Leave blank to derive the account from the VAT rate. Ignored for reverse charge and export.",
+    "revenue_account_label": "Posting account",
+    "revenue_account_hint": "Leave blank to derive the sales account from the VAT rate. You may select an active balance-sheet or revenue account in class 1-3. Ignored for reverse charge and export.",
+    "posting_account_invalid": "Enter a four-digit class 1-3 account.",
     "ore_rounding_label": "Öre rounding",
     "ore_rounding_help": "Round the invoice total to whole kronor",
     "back": "Back",
@@ -4645,9 +4646,10 @@
     "price_required": "Enter a price",
     "vat_rate_label": "VAT",
     "advanced_section": "Advanced",
-    "revenue_account_label": "Revenue account",
-    "revenue_account_placeholder": "e.g. 3041",
-    "revenue_account_hint": "Leave empty to derive the account automatically from the VAT rate.",
+    "revenue_account_label": "Posting account",
+    "revenue_account_placeholder": "e.g. 2897",
+    "revenue_account_hint": "Leave empty to derive the sales account automatically from VAT. You may select an active class 1-3 account.",
+    "posting_account_invalid": "Enter a four-digit class 1-3 account.",
     "cost_price_label": "Cost price",
     "cost_price_hint": "Margin display only, never posted.",
     "currency_label": "Currency",

messages/sv.json

@@ -2710,14 +2710,15 @@
     "cancel": "Avbryt"
   },
   "invoice_editor": {
-    "row_menu_set_account": "Ange försäljningskonto",
-    "row_menu_remove_account": "Ta bort försäljningskonto",
+    "row_menu_set_account": "Ange bokföringskonto",
+    "row_menu_remove_account": "Ta bort bokföringskonto",
     "row_menu_set_dimensions": "Ange kostnadsställe/projekt",
     "row_menu_remove_dimensions": "Ta bort kostnadsställe/projekt",
     "dimensions_default_hint": "Kostnadsställe/projekt gäller alla rader utan egen märkning.",
     "row_dimensions_inherit_hint": "Tomma fält ärver fakturans standard ({dims}).",
-    "revenue_account_label": "Försäljningskonto",
-    "revenue_account_hint": "Lämna tomt för att härleda kontot från momssatsen. Ignoreras för omvänd skattskyldighet och export.",
+    "revenue_account_label": "Bokföringskonto",
+    "revenue_account_hint": "Lämna tomt för att härleda försäljningskontot från momssatsen. Du kan välja ett aktivt balans- eller intäktskonto i klass 1-3. Ignoreras för omvänd skattskyldighet och export.",
+    "posting_account_invalid": "Ange ett fyrsiffrigt konto i klass 1-3.",
     "ore_rounding_label": "Öresavrundning",
     "ore_rounding_help": "Avrunda fakturatotal till hel krona",
     "back": "Tillbaka",
@@ -4645,9 +4646,10 @@
     "price_required": "Ange ett pris",
     "vat_rate_label": "Moms",
     "advanced_section": "Avancerat",
-    "revenue_account_label": "Försäljningskonto",
-    "revenue_account_placeholder": "t.ex. 3041",
-    "revenue_account_hint": "Lämna tomt för att härleda kontot automatiskt utifrån momsen.",
+    "revenue_account_label": "Bokföringskonto",
+    "revenue_account_placeholder": "t.ex. 2897",
+    "revenue_account_hint": "Lämna tomt för att härleda försäljningskontot automatiskt utifrån momsen. Du kan välja ett aktivt konto i klass 1-3.",
+    "posting_account_invalid": "Ange ett fyrsiffrigt konto i klass 1-3.",
     "cost_price_label": "Inköpspris",
     "cost_price_hint": "Endast för marginalberäkning, bokförs aldrig.",
     "currency_label": "Valuta",