fix(reports): count reversed entries in bank/supplier/AR reconciliation (#734)

A reversed (storno-corrected) journal entry must be summed together with
its storno + correction, exactly as the trial balance and balance sheet
already do (.in('status', ['posted','reversed'])). The reconciliation
paths used posted-only and manufactured phantom differences.

- bank-reconciliation getReconciliationStatus: gl_1930_balance now counts
  posted+reversed (so it equals the balansräkning for the account). Dropped
  the correction_adjustment subtraction and the reversed-linked-tx drop — a
  corrected/amount-corrected bank receipt now reconciles. The prior model
  broke once correctEntry began re-pointing the bank transaction to the live
  correction (the two changes were mutually inconsistent and produced a
  difference equal to the corrected amount).
- supplier-reconciliation (2440) and ar-reconciliation (1510/1513): same
  posted -> posted+reversed fix. Removes the false "Ej avstämd" gap a fully
  paid, fully corrected company shows — the books net to 0 over posted+reversed
  while a posted-only query double-counted the payment legs.

Also in this change:
- MCP gnubok_get_reconciliation_status: add account_number param (was hardcoded
  to 1930; the lib already supported per-account reconciliation).
- counterparty-templates normalizeCounterpartyName: strip trailing month /
  personal-initials tokens so "ngrok JW" / "Ngrok Mars" learn as one merchant.
- pending-operation reject 409 (route + MCP tool): clarify a resolved op was
  approved explicitly (no auto-commit path exists) instead of a bare
  "already committed".
- create_voucher: normalize description with String().trim() for consistency
  with line_description.
- migration 20260625120000: backfill stripped diacritics on ~830 companies'
  seeded chart-of-accounts names (Foretagskonto -> Företagskonto, etc.); the
  seed function was fixed for new companies in 20260516130000 but never
  backfilled. UPDATE-only and idempotent. Already applied to production.

Tests: 899 passing across the touched suites; lint + typecheck clean.

Co-authored-by: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

supabase/migrations/20260625120000_backfill_chart_of_accounts_diacritics.sql

@@ -0,0 +1,56 @@
+-- Backfill: restore Swedish diacritics (å/ä/ö) on seeded chart-of-accounts names.
+--
+-- The seed_chart_of_accounts() helper shipped between 2026-03-30
+-- (20260330130000_multi_tenant_company_refactor.sql) and 2026-05-16 with its
+-- account-name string literals stripped of å/ä/ö — e.g. 'Foretagskonto /
+-- checkkonto', 'Leverantorsskulder', 'Arets resultat', 'Loner'. The function was
+-- repaired for NEW companies by 20260516130000_seed_chart_of_accounts_restore_
+-- swedish_chars.sql, but the ~830 companies seeded in that window were never
+-- backfilled, so their books still render bank/expense/VAT accounts without
+-- diacritics (the reported "Foretagskonto / checkkonto" / "Ovriga bankkonton").
+--
+-- This restores the diacritics on the AFFECTED rows only. It maps each corrupted
+-- name back to the diacritic form OF THAT SAME ACCOUNT (same account_number and
+-- same wording) — it deliberately does NOT adopt the later seed's restructured
+-- VAT accounts (2610/2611/2612 stay as-is with their names fixed; they are not
+-- renumbered to 2611/2621/2631 — that is a structural change, out of scope for a
+-- charset repair).
+--
+-- Safe + idempotent: the join matches on account_number AND the exact corrupted
+-- account_name, so a company that renamed an account, or a row already carrying
+-- the correct name, is left untouched. Re-running is a no-op.
+
+UPDATE public.chart_of_accounts AS coa
+SET account_name = fix.correct_name
+FROM (
+  VALUES
+    ('1930', 'Foretagskonto / checkkonto',      'Företagskonto / checkkonto'),
+    ('1940', 'Ovriga bankkonton',               'Övriga bankkonton'),
+    ('2013', 'Ovriga egna uttag',               'Övriga egna uttag'),
+    ('2018', 'Ovriga egna insattningar',        'Övriga egna insättningar'),
+    ('2099', 'Arets resultat',                  'Årets resultat'),
+    ('2440', 'Leverantorsskulder',              'Leverantörsskulder'),
+    ('2610', 'Utgaende moms 25%',               'Utgående moms 25%'),
+    ('2611', 'Utgaende moms 12%',               'Utgående moms 12%'),
+    ('2612', 'Utgaende moms 6%',                'Utgående moms 6%'),
+    ('2641', 'Debiterad ingaende moms',         'Debiterad ingående moms'),
+    ('2650', 'Redovisningskonto for moms',      'Redovisningskonto för moms'),
+    ('2731', 'Avrakning socialavgifter',        'Avräkning socialavgifter'),
+    ('2893', 'Skuld till aktieagare',           'Skuld till aktieägare'),
+    ('3001', 'Forsaljning tjanster 25%',        'Försäljning tjänster 25%'),
+    ('3002', 'Forsaljning varor 25%',           'Försäljning varor 25%'),
+    ('3100', 'Momsfri forsaljning',             'Momsfri försäljning'),
+    ('3900', 'Ovriga rorelseintakter',          'Övriga rörelseintäkter'),
+    ('4000', 'Varuinkop',                       'Varuinköp'),
+    ('5410', 'Forbrukningsinventarier',         'Förbrukningsinventarier'),
+    ('5460', 'Forbrukningsmaterial',            'Förbrukningsmaterial'),
+    ('6530', 'Redovisningstjanster',            'Redovisningstjänster'),
+    ('6991', 'Ovriga avdragsgilla kostnader',   'Övriga avdragsgilla kostnader'),
+    ('7010', 'Loner',                           'Löner'),
+    ('7210', 'Semesterloner',                   'Semesterlöner'),
+    ('7960', 'Valutakursforluster',             'Valutakursförluster'),
+    ('8310', 'Ranteintakter',                   'Ränteintäkter'),
+    ('8410', 'Rantekostnader',                  'Räntekostnader')
+) AS fix(account_number, corrupted_name, correct_name)
+WHERE coa.account_number = fix.account_number
+  AND coa.account_name = fix.corrupted_name;