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✨ feat(Accounting): écritures récurrentes, échéances à confirmer (#362, livraison 5) - #500
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Livraison 5 de #362 : migration 043, modèles récurrents (montant fixe ou variable, mensuel/trimestriel/annuel), liste « À confirmer », confirmation par EntryService dans la même transaction que la décision (clé unique : pas de doublon au double clic), abandon, matrice IDOR.
Refs #362 (livraisons 6 à 10 restantes).
PHPUnit 3087 OK, npm 381 OK, PHPStan, Psalm taint, php-cs-fixer, budgets OK ; deux mutations tuées.