feat(wms): 新增会计科目和财务单据相关功能

- 添加了会计科目、财务单据、日记账凭证等领域的实体类、控制器、服务接口、Mapper接口和XML映射文件
- 实现了基本的CRUD操作，包括查询、新增、修改和删除
- 优化了数据校验和批量删除逻辑

klp-wms/src/main/java/com/klp/domain/vo/WmsJournalEntryVo.java

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+package com.klp.domain.vo;
+
+import java.math.BigDecimal;
+import java.util.Date;
+import com.fasterxml.jackson.annotation.JsonFormat;
+import com.alibaba.excel.annotation.ExcelIgnoreUnannotated;
+import com.alibaba.excel.annotation.ExcelProperty;
+import com.klp.common.annotation.ExcelDictFormat;
+import com.klp.common.convert.ExcelDictConvert;
+import lombok.Data;
+
+
+/**
+ * 日记账凭证（宽松版）视图对象 wms_journal_entry
+ *
+ * @author klp
+ * @date 2025-08-13
+ */
+@Data
+@ExcelIgnoreUnannotated
+public class WmsJournalEntryVo {
+
+    private static final long serialVersionUID = 1L;
+
+    /**
+     * 分录ID（主键）
+     */
+    @ExcelProperty(value = "分录ID", converter = ExcelDictConvert.class)
+    @ExcelDictFormat(readConverterExp = "主=键")
+    private Long entryId;
+
+    /**
+     * 凭证编号
+     */
+    @ExcelProperty(value = "凭证编号")
+    private String voucherNo;
+
+    /**
+     * 分录行号（同一凭证内序号）
+     */
+    @ExcelProperty(value = "分录行号", converter = ExcelDictConvert.class)
+    @ExcelDictFormat(readConverterExp = "同=一凭证内序号")
+    private Long lineNo;
+
+    /**
+     * 记账日期
+     */
+    @ExcelProperty(value = "记账日期")
+    @JsonFormat(pattern = "yyyy-MM-dd HH:mm:ss", timezone = "GMT+8")
+    private Date entryDate;
+
+    /**
+     * 科目ID
+     */
+    @ExcelProperty(value = "科目ID")
+    private Long accountId;
+
+    /**
+     * 借方金额（可为0或负数用于调账/红冲）
+     */
+    @ExcelProperty(value = "借方金额", converter = ExcelDictConvert.class)
+    @ExcelDictFormat(readConverterExp = "可=为0或负数用于调账/红冲")
+    private BigDecimal debitAmount;
+
+    /**
+     * 贷方金额（可为0或负数用于调账/红冲）
+     */
+    @ExcelProperty(value = "贷方金额", converter = ExcelDictConvert.class)
+    @ExcelDictFormat(readConverterExp = "可=为0或负数用于调账/红冲")
+    private BigDecimal creditAmount;
+
+    /**
+     * 参考单据号
+     */
+    @ExcelProperty(value = "参考单据号")
+    private String referenceNo;
+
+    /**
+     * 关联订单ID
+     */
+    @ExcelProperty(value = "关联订单ID")
+    private Long relatedOrderId;
+
+    /**
+     * 状态
+     */
+    @ExcelProperty(value = "状态")
+    private String status;
+
+    /**
+     * 备注
+     */
+    @ExcelProperty(value = "备注")
+    private String remark;
+
+
+}