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✨ feat(Accounting): cotisations par personne et tableau adhérents × mois (#362, livraison 6) - #501
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Livraison 6 de #362 : migration 044 (adhérent et mois sur l'écriture de cotisation, dispenses), un seul paiement par adhérent et par mois (sous le verrou de l'exercice, une annulation libère le mois), tableau calculé depuis le livre, pointage en un clic (20 € préremplis), matrice IDOR, anonymisation d'un compte testée.
Refs #362 (livraisons 7 à 10 restantes).
PHPUnit 3122 OK, npm 383 OK, PHPStan, Psalm taint, php-cs-fixer, budgets OK ; mutations tuées.