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✨ feat(Accounting): « À faire » du trésorier et « rien à saisir ce mois-ci » (#362, livraison 8, première partie) - #506
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Première partie de la livraison 8 de #362 : liste « À faire » calculée depuis l'état du livre (relevés, mouvements, écarts, échéances récurrentes, clôture, approbation), échéance le 5 du mois suivant, état en toutes lettres, marque « Rien à saisir ce mois-ci » (migration 046), matrice IDOR.
Libellés sans montant ni nom (ils partiront tels quels dans l'e-mail de rappel, suite de la livraison 8).
Refs #362 (restent : e-mail de rappel, import CSV, fin de la 10).
PHPUnit 3211 OK, npm 388 OK, PHPStan, Psalm taint, php-cs-fixer, budgets OK ; mutations tuées.